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Call for comment: Four Draft Tariff Amendment Notices proposing changes to Schedule No. 6

23 June 2014   (0 Comments)
Posted by: Author: SARS
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Author: SARS

Insertion of Note 4 in Part 1B as a condition that manufacturers will have to register with SARS in terms of rebate item 619.07.

Insertion of rebate item 619.07/104.10.20/01.01 in Part 1B to provide for a rebate of the excise duty on beer made from malt to be used in the manufacture of non-alcoholic beverages.

Insertion of rebate items in Part 1C to provide for a rebate of the excise duty on other fermented beverages (OFBs) to be used in the manufacture of non-alcoholic beverages.

  1. Insertion of new rebate items in Part 1D to provide for a rebate of excise duty on spirits to be used in the manufacture of other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, fortified (excluding wine).
  2. Substitution for rebate item 621.11 in Part 1D to include other mixtures of fermented fruit beverages, mead beverages and non-alcoholic beverages.

Comments are invited to be submitted by no later than 11 July 2014.

SAIT will be making submissions to this matter.  Kindly submit all comments to taxassist@thesait.org.za by no later than 07 July 2014.


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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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