Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act, 2013 (Act No. 35 of 2013)

4. Return and notice of assessment
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(1)        A person who is liable for payment of the levy must submit a return.

 

(2)The Commissioner must submit to a person who is liable for payment of the levy, a notice of assessment of the levy due in terms of section 3(1) of the Contributions Act.