On 09 February the South African Revenue Service (SARS) announced the publication of draft Diesel Refund Scheme documents in terms of the Customs and Excise Act, 1964 for which comment is due by 24 March.
According to the Explanatory Note, second drafts of diesel refund rules, forms and notes to the Customs and Excise Act, 1964, are published for public comment. The updated draft amendments incorporate relevant comments and technical inputs received from various stakeholders in response to the first drafts that were published for comment in 2020. These proposed reforms to the diesel refund administration may, where necessary, be informed by industry-specific consultations during the year.
- Draft Rule and Schedule amendments in respect of the Diesel Refund Scheme
- Rules under Sections 75A, 59A, 119A and 120, and the following forms:
- Form DA185 – Application form: Registration / Licensing of Customs and Excise Clients.
- Form DA185.4A18 – Registration Client Type 4A18 – Seller of eligible purchases of distillate fuel to diesel refund users.
- Form DA185.4A19 – Registration Client Type 4A19 – Diesel refund user under the diesel refund scheme.
- Form DSL201 – Diesel Refund Return.
- Note 6 to Part 3 of Schedule No.6 (logbook templates referenced in Note 6 will be published for comment at a future date).
In accordance with the Notice, comments need to be recorded on the Diesel Refund Comment Sheet.
The Notice is accessible at:
Story by: Riaan de Lange