The South African Revenue Service (Sars) on 18 August announced the proposed insertion of form DA 104 – ‘Application to own, possess or keep a still’, and form DA 105 – ‘Application by an Agricultural Distiller for a licence to distil spirits’, in terms of the Customs and Excise Act No 91 of 1964 on which comment is due by 1 September.
The reasoning for the notification is that at present only the Afrikaans versions of the forms exist. Form DA 105 states that ‘A licence issued in terms of the Customs and Excise Act, No 91 of 1964 to a person as an agricultural distiller is not transferable and expires upon the death of the licence-holder. It should be noted that: (a) The licence is non-transferable, not even to any family member of the licensed holder, and (b) A licence shall not be issued to any person who was not licensed as an agricultural distiller during the previous calendar year.’
