On 23 June the South African Revenue Service (Sars) announced amendments to the rules of the Customs and Excise Act, 1964 of:
- Section 59A of the Act, “Registration of persons participating in activities regulated by this Act” inserting a reference to the registration of tobacco leaf dealers contemplated in Rule 107A.01 to the Act, “Control in respect of manufacturers of certain goods or materials and persons who carry out processes in connection with such goods or materials”; and
- Section 107A of the Act, inserting a reference to Rule 59A.01A the Act.
In addition, the notice substitutes:
- Form DA 185 – “Application form – Registration / Licensing of Customs and Excise Clients”, and
- Form DA 185.4A17 – “Registration Client Type 4A17 – Tobacco leaf dealer”.
The details of the rule amendments read as follows, with additions boldly underlined, and deletions in brackets.
Amendment of rule 59A.01A
1. Amended by:
(a) the deletion in paragraph (a) of the word “and” at the end of subparagraph (xiv); and
2(b) the insertion in paragraph (a) of the following paragraph after subparagraph (xiv):
“(xivA) engaging in any of the activities mentioned in the definition of “tobacco leaf dealer” referred to in rule 107A.01(a); and”.
Amendment of rule 107A.01
2. Amended by the substitution for paragraph (b) of the following paragraph:
“(b) Every tobacco leaf dealer shall register for that purpose [with the Commissioner on form DA 185 and the appropriate annexure in terms of section 59A and the rules thereto] in accordance with rule 59A.01A(b)(i)(bb).”.
Substitution of forms
3. The substitution of:
DA 185 Application form: Registration/Licensing of Customs and Excise Clients; and
DA 185.4A17 Registration client type 4A17 – Registered tobacco leaf dealer
The Notices are accessible at:
Story by: Riaan de Lange