On 14 July the South African Revenue Service (Sars) published the draft amendment to Part 4 of Schedule No.6 to the Customs and Excise Act, 1964 “Refunds and Rebates of Excise Duties, Fuel Levy and Environmental Levy: Rebates and Refunds of Environmental Levy on Environmental Levy Goods Manufactured in the Republic” on which comment is due by 11 August.
The draft amendment relates to the insertion of a new Note (Note 5) to give clarity on the persons allowed to claim a refund for tyre levy purposes and the required documents required when claiming such refund.
The draft amendment reads: “5. For the purpose of refund item 681.04 the following: (a) Only the person referred to in Rule 54F.05(a)(v) as applied by rule 54FC.01(a), to whom a licensee of a manufacturing warehouse has removed such environmental levy goods, may apply for the refund; and (b) The person contemplated in Note 5(a) must produce an invoice or despatch delivery note containing proof of the environmental levy paid by that person to that licensee on such goods.”
Rebate Item 681.04/00.00/04.00 “Environmental levy goods exported, other than exports contemplated in items 681.05 and 681.06.”, for which the extent of refund is full duty.
The Notices are accessible at:
Story by: Riaan de Lange