On 22 August 2013 SARS published the draft substitution of Note 6(ij)(ii)(aa)C in Schedule No. 6 Part 3 to the Act (Rebates and Refunds of Fuel Levy and Road Accident Fund Levy: Rebates and Refunds of Excise Duties, Fuel Levy, Accident Fund Levy and Environmental Levy) to provide clarity in the interpretation regarding eligible commercial fishing permit holders. The proposed Note to read "(c) that are nominated on a valid commercial fishing permit issued by the Department of Agriculture, Forestry and Fisheries in terms of the Marine Living Resources Act, 1998 (Act No. 18 of 1998);". The Note presently reads "(c) if the master is in possession of a valid commercial fishing permit issued by the Directorate Marine and Coastal Management, Department of Environmental Affairs and Tourism in terms of the Marine Living Resources Act, 1998 (Act No. 18 of 1998);". Comment is due by 13 September 2013. According to Sars. “The diesel refund is granted in respect of eligible purchases of distillate fuel for commercial fishing vessels. The criteria required for fishing vessels to qualify are clarified to address certain interpretational concerns. The necessary commercial fishing permit is currently issued by the Department of Agriculture, Forestry and Fisheries. The permit specifies the details of the fishing vessel(s) formally nominated to catch the allocated quota. Commercial fishing vessels must be so formally nominated on a valid fishing permit to qualify for the diesel refund. The previous requirement that the master of the vessel must possess the permit led to confusion and is replaced. The diesel refund is in actuality granted to the qualifying fishing vessel as a commercial fishing enterprise and the master is not the intended beneficiary. The requirement for a valid commercial fishing permit should therefore be attached to the qualifying fishing vessel and not the master of the vessel. Qualifying commercial fishing vessels must therefore register as diesel refund users, and not the holders of fishing permits.”
