Tariff amendments in Part 1 and in Part 3 of Schedule
No. 1 in relation to plastic bags and environmental levy
Part 1 of Schedule No. 1
Part 1 of Schedule No. 1 (Plastic Bags) - Amendment to
include thermoplastic materials under the compulsory specifications for plastic
bags and flat bags as recommended by the National Regulator of Compulsory
Specifications (VC 8087/2013)
Insertion of tariff subheadings 3923.21.07,
3923.21.17, 3923.29.40 and 3923.29.50
Deletion of tariff subheadings 3923.21.05, 3923.21.15,
3923.29.05 and 3923.29.15
This Notice is effective for the period 1 December 2014 up
to and including 31 December 2014 only.
Additional Note 3 to Chapter 39 will be amended through
Gazette (GG 38240) on 28 November 2014 and with effect from 1 December 2014.
The new tariff subheadings will be amended through Gazette
38240 to reflect the EFTA rates that will come into effect on 1 January 2015.
Part 3A of Schedule No. 1
Part 3A of Schedule No. 1 (Environmental Levy) - Amendment
to reflect the changed tariff subheadings (see Notice R.922) to include
thermoplastic materials under compulsory specifications for plastic bags and
flat bags as recommended by the National Regulator of Compulsory Specifications
Insertion of items 147.01.01, 147.01.03, 147.01.05 and
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.
MINIMUM REQUIREMENTS TO REGISTER
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.