(i) DA185 - ‘Application form - Registration / licensing of customs and excise clients’;
(ii) DA185.4A17 - ‘Client Type 4A17 - Operator of an emissions generation facility below the carbon tax threshold’; and
(iii) DA185.4B2 - ‘Licensing Client Type 4B2 - Manufacturing Warehouse’ on which comments is due by 20 May 2019.
The draft Rules have been inserted for the implementation of the carbon tax to provide details on the envisaged carbon tax administration, including the registration of clients, licensing of emissions facilities, carbon tax environmental levy accounting and application of allowances as rebates, all of which need to be synchronised with the essential systems development.
According to Sars, Form DA180 - ‘Environmental Levy Return for Carbon Tax’ will be added at a later stage, and this account only needs to be submitted in July 2020.
Story by: Riaan de Lange