On 10 November the South African Revenue Service (Sars) released the draft rule to the Customs and Excise Act, 1964, to facilitate the imposition of a tax on sugar-sweetened beverages, on which comment is due by 30 November.
The release included form DA179 - Completion notes for the sugary beverage levy return, form DA179 - Health Promotion Levy return for sugary beverages form, and form DA185.4B2 - Manufacturing Warehouse form.
By way of clarification, the finance minister, in the February 2016 budget, announced a decision to introduce a tax on sugar-sweetened beverages to reduce excessive sugar intake. In addition to the release of the draft rule and the DA forms, the Health Promotion Levy on sugary beverages was introduced in the Rates and Monetary Amounts Bill.
This is but another fiscal measure, similar to the environmental levy. It is a fiscal measure since it will not change behaviour but will attempt to increase government revenue.