Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VA : Environmental Levy Goods

Application of provisions

Environmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019

Submission of carbon tax account and payment
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54FD.04For the purposes of payment of environmental levy, every licensee must submit for each tax period within the period prescribed in paragraph (b)—

(a)

(i) a consolidated annual account on form DA 180 and its annexures that calculates the environmental levy liability in accordance with rule 54FD.03 in respect of its licensed customs and excise manufacturing warehouse;
(ii) a consolidated payment for the total environmental levy liability; and
(iii) any supporting documents the Commissioner may request.
(b) The documents and payment specified in paragraph (a) must be submitted in the month of July of the year following the tax period, but not later than the penultimate working day of that month.

 

[Rule 54FD.04 inserted by section 1 of Notice No. R.1700, GG42926, dated 23 December 2019]