Petroleum Pipelines Levies Act, 2004 (Act No. 28 of 2004)2. Imposition of levies |
| 1) | The Authority may by notice in the Gazette- |
| a) | impose levies for the purpose of meeting the general administrative and other costs of the Authority and the functions performed by the Authority; |
| b) | specify the intervals and times in respect of payment of such levies; |
| c) | determine interest as contemplated in section 4; and |
| d) | vary levies. |
| 2) | The levies imposed under subsection (1) must be- |
| a) | based on the amount of petroleum, measured in litres, delivered by importers, refiners and producers to inlet flanges of petroleum pipelines; and |
| b) | paid by the person holding the title to the petroleum immediately after it has entered the inlet flange. |
| 3) | Before imposing levies, varying levies, or determining interest, the Authority must- |
| a) | publish the proposed levies, variation or determination in such a manner as it considers appropriate in order to bring the proposed levies, variation or determination to the attention of stakeholders in the petroleum pipelines industry, together with a statement explaining the reasons for the proposed imposition or variation of levies or determination of interest and an invitation for representations to be made to the Authority within a specified and reasonable time; |
| b) | have regard to any representation made to it in terms of paragraph (a); |
| c) | give the Minister notice in writing of the proposed imposition or variation of levies, or determination of interest, and specify the period for which such imposition, variation or determination is intended to be operational; |
| d) | provide the Minister with reasons for the imposition or variation of levies or determination of interest; |
| e) | provide the Minister with evidence of consultation with stakeholders or attempts to consult with stakeholders in the petroleum pipelines industry and of the degree of concurrence among such stakeholders with regard to the imposition or variation of levies or determination of interest. |
| 4) | The Minister must, with the concurrence of the Minister of Finance, within a period of 60 days after receiving a notice contemplated in subsection (3)(c), give the Authority written approval or disapproval of the proposed imposition, variation or determination and, in the event of disapproving that imposition, variation or determination, also give reasons for the disapproval thereof. |
| 5) | After receipt of the notice as contemplated in subsection (4), the Minister may, with the concurrence of the Minister of Finance, recommend an alternative levy or interest determination. |
| 6) | The Authority may impose or vary levies or determine interest under subsection (1) only after the levies or interest has been approved by the Minister with the concurrence of the Minister of Finance. |
| 7) | The Authority must publish the notice contemplated in subsection (1) at least 30 days before the commencement of that imposition, variation or determination. |
| 8) | The levies imposed, levies varied or interest determined under subsection (1) must be reviewed annually by the Authority. |