54FA.06
| (a) | For the purposes of the payment of environmental levy, the licensed electricity producer must submit within the period prescribed in paragraph (b)— |
| (i) | accounts on form DA 176, if applicable, together with any supporting documents prescribed in these rules; |
| (ii) | payment of the environmental levy as calculated on form DA176, |
in respect of electricity generated in the licensed electricity generation plant during the accounting period contemplated in paragraph (d).
| (b) | The documents and payment specified in paragraph (a) must be submitted by the licensee to reach the Controller within 30 days after the last day of the accounting period, but not later than the penultimate working day of the month following such last day, during the hours of business prescribed in item 201.20 of the Schedule to the Rules for acceptance of bills of entry and for receipts of duties and other revenue. |
| (c) | Proof of payment by electronic funds transfer must be submitted to reach the Controller during the period and the hours of business specified in paragraph (b). |
| (d) | For the purposes of paragraph (a), an accounting period shall be a month calculated from the first day of a month during which electricity is generated until the last day of that month. |
| (e) | In accordance with Note 2 to Part 3 and Note 3 to Section B of Part 3 of Schedule No. 1, when completing account form DA 176, no quantity in respect of electricity— |
| (i) | appropriated for own use; |
| (ii) | exported from the Republic; or |
| (iii) | lost subsequent to generation, |
may be deducted or set off from the total quantity of electricity generated and accounted for on such form.
