Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)RegulationsSchedule A: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part V : Refunds and Interest14. Refunds |
| 14.01 |
| (a) | No application for a refund of the levy will be considered by the Commissioner unless it is - |
| (i) | made on a duly completed form DL 66; |
| (ii) | supported by the necessary documentation and other evidence to prove that such a refund is due under section 14 of the Administration Act; and |
| (iii) | delivered to an office listed in rule 4.04 within the period specified in section 14(2)(b) of that Act. |
| 14.02 |
| (a) | If, after considering any application for a refund, the Commissioner is satisfied that a claimant is entitled to a refund of the levy the Commissioner must, subject to paragraph (b) pay the refund to the person concerned. |
| (b) | Where any amount to be refunded amounts to less than R100, or such other amount as contemplated in section 14(5) of the Administration Act, the Commissioner must - |
| (i) | where the claimant is a return levypayer, notify the person concerned that such an amount will not be refunded by means of a payment to him or her, but that it must be deducted from his or her next return, |
| (ii) | where the claimant is a direct levypayer, refund that person in accordance with such procedures as the Commissioner may determine. |
| (c) | No amount may be deducted from a return unless notified by the Commissioner. |
| (d) | Notwithstanding paragraph (c), the Commissioner may, subject to section 14(2)(b) of the Administration Act allow such a deduction where - |
| (i) | no levy is payable on such a next return, or |
| (ii) | the levy due on such a next return is less than the amount of the refund. |