On 10 January the South African Revenue Service (Sars) called for comment by 31 December on its draft rule amendment and the DA forms to the Customs and Excise Act, 1964 for the health promotion levy on sugary beverages.
The DA forms are: DA 185 “APPLICATION FORM: REGISTRATION/LICENSING OF CUSTOMS AND EXCISE CLIENTS”; DA 185.4A14 “CLIENT TYPE 4A14 - Non-commercial manufacturer of sugary beverages (Section 59A and Rule 54I.03)”; and DA 185.4B2 “ANNEXURE DA185.4B2 - LICENSING CLIENT TYPE 4B2 - MANUFACTURING WAREHOUSE”.
The sugary beverages levy rules are being amended to provide for: (i) the deletion of the registration requirement for a commercial manufacturer of sugary beverages; (ii) in respect of sugary beverages removed from a customs and excise warehouse, declaration of the amount of sugar content; (iii) the determination of the sugar content of any concentrate or preparation for the making of sugary beverages; and (iv) the insertion and amendment to the registration and licensing forms.