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

In addition to the records required under Part A of Chapter 4 of the Tax Administration Act, every person receiving contributing oil must keep the following records and documents:

(a)        Import declarations required for customs purposes for contributing oil in respect of which the levy may be payable; and

(b)        records and books of account that set out the type and quantity of the contributing oil in respect of which the levy may be payable.