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

Implementation provisions
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54FD.05
(a) For the purposes of rule 54FD.02—
(i) The period for licence application commences on 2 January 2020.
(ii) Every licence application that is approved will be issued with effect from the date the carbon tax liability of that taxpayer arose in terms of the Carbon Tax Act.
(b) The period for the submission of documents and payment contemplated in paragraph (b) of rule 54FD.04 commences on 1 July 2020.

 

[Rule 54FD.05 inserted by section 1 of  Notice No. R.1700, GG42926, dated 23 December 2019]