On 29 January the South African Revenue Service (SARS) announced the retrospective substitution, from 20 January 2021, of Note 6(a)(xii) in Part 3 of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy” to provide for the refund of fuel levy as a consequence to the publication of the Taxation Laws Amendment Act 2020.
The Note reads “(xii) fuel levy is limited to the general fuel levy contemplated in Notes 6 and 7 of Part 5A of Schedule No. 1 at the rate specified in Note 8(b)(i) for distillate fuel and Note 8(c)(i) for biodiesel respectively of the said Part 5A.”
The Notice is accessible at:
Story by: Riaan de Lange
