South African Civil Aviation Authority Levies Act, 1998 (Act No. 41 of 1998)DeterminationsNotification of Determination made by the South African Civil Aviation Authority to impose a fuel levy on the sale of aviation fuel6. Payment of fuel levy |
| 6.1 | Subject to the provision of paragraph (2.2), payment shall be made on all products invoiced by a Wholesale Distributor up to the end of Wholesale Distributor's accounting month and paid into the South African Civil Aviation Authority's bank account, not later than the 21st day of the following month. |
| 6.2 | The record of amounts to be paid by Wholesale Distributors in terms of paragraph (6.1), shall be forwarded to the South African Civil Aviation Authority by email in the form prescribed in Annexure 1, submitted at the same time as the payment. |
| 6.3 | Interest at a rate of 2% above prime lending rate per annum, compounded monthly, is payable in respect of the outstanding balance of the levy after the due date. |
| 6.4 | Monthly payment must be made into the South African Civil Aviation Authority's bank account: Banker: Standard Bank South Africa. Branch: Brooklyn, South Africa, Branch code: 011 245, Current Account Number: 0000013007971, referencing the payment by way of the customer identification number allocated by the South African Civil Aviation Authority. |
| 6.5 | In addition to interest charged in terms of paragraph (6.3), the South African Civil Aviation Authority shall impose a 10% penalty of the value of the amount owed should a Wholesale Distributor fail to pay over monies to the South African Civil Aviation Authority within 21 days from the end of the month during which such monies become due and payable. |
| 6.6 | Returns and payments of a Wholesale Distributor must be audited by a reputable external auditor appointed by the South African Civil Aviation Authority at its own cost. |
| 6.7 | The audits in terms of paragraph (6.6) shall be conducted for periods commencing from 1 January to 30 June, and 1 July to 31 December of each calendar year. |
| 6.8 | When an auditor appointed by the South African Civil Aviation Authority requests any information from a Wholesale Distributor such information shall be provided without delay and before the deadline date provided by the auditor. |
[Section 6 inserted by section 1(b) of Notice No. 5025, GG50903, dated 5 July 2024 - withdrawn with immediate effect by Notice No. 5080, GG50987 dated 30 July 2024 - published in error]