Customs & Excise Act, 1964 - Amendments to the Rules for Section 119A on Excise Accounts and Returns

Author: SARS Legal and Policy

Customs & Excise Act, 1964 - Amendments to the rules for section 119A on excise accounts and returns that must be submitted via eFiling; Substitution of all DA 260 Excise Accounts as a result of modernisation

SARS published the following rule amendments on 19 December 2013:

1. ​GG 37169, R.1017: Amendment of the rules for s.119A relating to the electronic submission of excise acounts and returns via eFiling (Note the dates in rule 119A.R101A(10)(e) and rule 119A.R101(10)(g)).
2. ​Substitution in item 202.00 of the Schedule to the Rules of all the DA 260 Excise Accounts and their schedules: 

• Notice R.1018
• DA 260 - Excise Account: Wine (SVM)
• DA 260 - Excise Account: Wine (SOS)
• DA 260 - Excise Account: Wine (OS)
• DA260 - Excise Account: Vermouth (SVM)
• DA 260 - Excise Account: Vermouth (OS)
• DA 260 - Excise Account: Vermouth (SOS)
• DA 260 - Excise Account: Other Fermented Beverages (SVM)
• DA 260 - Excise Account: Other Fermented Beverages (SOS)
• DA 260 - Excise Account: Other Fermented Beverages (OS)
• DA 260 - Excise Account: Spirits Products (VMP)
• DA 260 - Excise Account: Spirits Products (SOS)
• DA 260 - Excise Account: Tobacco Products (VM)
• DA 260 - Excise Account: Tobacco Products (SOS)
• DA 260 - Excise Account: Malt Beer (VM)
• DA 260 - Excise Account: Malt Beer (SOS)
• DA 260 - Excise Account: Traditional African Beer Products (SVM)