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Call For Comment: Draft Tariff Amendment - Part 3 of Schedule 6 - Diesel Rebates

25 November 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

The proposed amendment allows qualifying farmers to claim diesel refunds collectively in respect of rail carriage and flood management performed exclusively on their adjacent farming properties.

The farmers must effectively render these services to themselves in a closed collective system operated by a company wholly owned by those farmers.

The SAIT will be making a submission to SARS, please provide comments to by no later than 4 December 2013. 

To view the draft tariff amendment please click here:



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.

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