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

Customs and Excise Rules

Chapter VB : Health Promotion Levies

Rules in respect of Health Promotion Levy Imposed on Sugary Beverages

54I.05 Closing and submission of accounts for health promotion levy on sugary beverages and payment thereof
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54I.05For the purposes of rule 54F.07–

(a)        an accounting period shall be a calendar month; and

(b)        an account for payment of health promotion levy on sugary beverages must be completed and submitted monthly on form DA 179.

 

[Rule 54I.05 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]