Sars on 08 December released a number of draft documents relating to the amendment of the rules to sections 54F of the Act, 1964 relating to the Tyre Levy, on which comment is due by 15 January 2017.
The documents are (i) Explanatory memorandum; (ii) Draft amendment in Part 1 of Schedule No. 1 to insert a separate provision for tyres in Chapter 98 subject to the environmental levy on tyres; and amend the wording of tariff subheadings 9801.0010 to 9801.00.55; (iii) Draft amendment in Part 3D of Schedule No. 1 to provide for hybrid motor vehicles that were introduced with the implementation of HS 2017 and that are subject to the environmental levy on carbon dioxide (CO2) emissions; (iv) Draft amendment in Part 3E of Schedule No. 1 to substitute the notes to determine the calculation on the imported / locally manufactured tyres if the actual tyre mass is not available; provide for hybrid motor vehicles that were introduced with the implementation of HS 2017; remove re-treaded tyres for motor cars, buses and lorries; and delete tariff subheadings 9801.0010 to 9801.00.55 in the tyre levy. (v) Draft amendment to substitute Note 7.1(a) to rebate item 317.03 in Part 1 of Schedule No. 3 (vi) Draft amendment to substitute Note 1(a)(ii) and the insertion of Note 1(a)(iii) to rebate item 497.00 in Part 5 of Schedule No. 4. (vii) Draft amendment in Part 4 of Schedule No. 6 to insert new rebate and refund provisions 680.04, 680.05, 681.06 and 681.07 for environmental levy on tyres. (viii) Draft amendment to insert item 805.25 after item 805.20 in Schedule No. 8, (ix) Draft rule amendment in terms of sections 54F and 120. (x) Forms DA 178, DA 178.01, DA 178.02, DA 178.03, DA 178.04 and Notes on the completion of form DA 178 and its annexes. (xi) Form DA 185.4B2
