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Call for Comment - Draft Diamond Export Levy Rules and Forms

28 August 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 27th of August SARS released a Draft Diamond Export Levy Rules and Forms – due date for comment is 10 September 2013.

SAIT will be making a submission to SARS and requests all comments to be submitted no later than the 8th of September.

The proposed draft rules provide for the situation where a return levypayer discovers an error on a return previously submitted.

The draft rules propose the withdrawal of forms DL 480 - Departmental Diamond Export Levy and the DL 481 - Voucher of Correction: Departmental Diamond Export Levy, as these forms will be used for internal administrative purposes.

As the Commissioner must, if satisfied that a refund applied for is due, pay the refund to the person concerned, the draft also makes provision for the deletion of the rule relating to refunds as was provided for in Taxation Laws Amendment Act, 2009 (Act No. 18 of 2009).

Provision is also being made for the client type "Holder of export permit" on the relevant forms.

To view the documents please click on one of the links below:

​Draft Diamond Export Levy Rules

Draft form DL163

Draft form DL163A

Draft form DL163B

Draft form DL163C

Draft form DL163D

Draft form DL185


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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