These drafts propose to amend the scope of plastic carrier bags and plastic flat bags subject to the environmental levy by including those bags made from any thermoplastics material and to remove the current printing requirements.
The draft amendments for Part 1 propose to-
delete tariff subheadings 3923.21.05, 3923.21.15, 3923.29.05 and 3923.29.15; and
insert tariff subheadings 3923.21.07, 3923.21.17, 3923.29.40 and 3929.29.50
The draft amendments for Part 3A propose to-
delete item numbers 147.01.01, 147.01.03, 147.01.05 and 147.01.07; and
insert item numbers 147.01.01, 147.01.03, 147.01.05 and 147.01.07
These amendments are proposed as a consequence to the amendment of plastic carrier bags and plastic flat bags (VC-8087 of 2013), published by the National Regulator for Compulsory Specifications in Government Gazette No. 35707 of 28 September 2012, with the effective date of 6 March 2014.
Comments are invited to be sent by no later than 25 August 2014.
SAIT will be making submissions to this matter. Kindly submit all comments to firstname.lastname@example.org by no later than 20 August 2014.
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.