Sars on 23 January released for comment by 06 February the Health Promotion Levy proposed amendments. The amendments relate to (i) Draft amendment to Part 7A of Schedule No 1 to the Act, 1964 in order to align with the revised rules; (ii) Draft amendment to Schedule No 4 to the Act, 1964 to General Note 3, as well as to delete Part 7 of Schedule No 4 to the Act, 1964; (iii) Draft amendments to Part 5 of Schedule No 5 to the Act, 1964 as follows: (iiia) Note 8 is amended to include the reference to section 54J in order to apply to Health Promotion Levy; and (iiib) Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; (iv) Draft amendments to Part 6 of Schedule No 5 to the Act, 1964 as follows: (iva) Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; (ivb) Refund Item 561.03 to the Act 1964, is inserted to provide for a refund instead of a Schedule No 4 rebate (ex499.02) to align with pure duty at source (DAS) principles; (v) Draft amendments to Part 6 of Schedule No 6 are as follows: (va) Rebate item 690.01 has been amended to remove the reference to "(b) are being removed in bond" in line with pure DAS principles where no in-bond movements are allowed; (vb) Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for HPL goods to be used in the manufacture of HPL or excise goods after which a refund can be claimed on a DA 66; (vc) Rebate Item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence, etc; and (vd) as a result of the amendment to Rebate Item 691.02, Rebate Item 691.03 has become redundant and will be deleted.
The proposed amendments include amendments to the Rules 54I.01 to 54I.09 to the Act, 1964; Forms DA 63 Application for Refund - Export for Trade Purposes of Imported Duty Paid Goods (Refund Item 522.03); DA64, Application for Drawback; DA66, General Application for Drawback/Refund; DA179H; Health Promotion Levy Return for Sugary Beverages; and DA 185.4B2 Licensing Client Type 4B2 - Manufacturing Warehouse.
Sars on 23 January released for comment by 06 February the Health Promotion Levy proposed amendments. The proposed amendments relate to (i) Draft amendment to Part 7A of Schedule No. 1 to the Act, 1964 in order to align with the revised rules; (ii) Draft amendment to Schedule No. 4 to the Act, 1964 to General Note 3, as well as to delete Part 7 of Schedule No. 4 to the Act, 1964; (iii) Draft amendments to Part 5 of Schedule No. 5 to the Act, 1964 as follows: (iiia) Note 8 is amended to include the reference to section 54J in order to apply to Health Promotion Levy; and (iiib) Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; (iv) Draft amendments to Part 6 of Schedule No. 5 to the Act, 1964 as follows: (iva) Note 3 is amended to indicate that prescribed form must reflect the item applicable and the tax type code; (ivb) Refund Item 561.03 to the Act 1964, is inserted to provide for a refund instead of a Schedule No.4 rebate (ex499.02) to align with pure Duty at Source (DAS) principles; (v) Draft amendments to Part 6 of Schedule No. 6 are as follows: (va) Rebate item 690.01 has been amended to remove the reference to "(b) are being removed in bond" in line with pure DAS principles where no in-bond movements are allowed; (vb) Rebate item 690.02 has been deleted as a rebate item and inserted as a refund item 691.05 to allow for HPL goods to be used in the manufacture of HPL or excise goods where after a refund can be claimed on a DA 66; (vc) Rebate Item 691.02 has been amended to align with similar provisions for perishable goods to allow for reprocessing or destruction and also to add the necessary control measures such as customs supervision, documentary evidence, etc; and (vd) As a result of the amendment to Rebate Item 691.02 and Rebate Item 691.03 has become redundant and will be deleted.
The proposed amendments include amendments to the Rules 54I.01 to 54I.09 to the Act, 1964; Forms DA 63 Application for Refund - Export for Trade Purposes of Imported Duty Paid Goods (Refund Item 522.03); DA64, Application for Drawback; DA66, General Application for Drawback/Refund; DA179H; Health Promotion Levy Return for Sugary Beverages; and DA 185.4B2 Licensing Client Type 4B2 - Manufacturing Warehouse.
