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Call for comment: Draft Tariff Amendments for Part 3 of Schedule 6: Diesel Refunds & Logbooks

Monday, 08 April 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Source: SARS Legal & Policy

SARS recently issued Draft Amendments to Schedule No. 6 relating to diesel refunds that make provision for:

1. the insertion of Note 5A to make retrospective allowance for supplementary information that farming diesel refund beneficiaries may present in the absence of logbooks to support refund claims for the period 1 April 2011 to 31 March 2013, which can be accessed here, and

2. the amendment of Part 3 of Schedule No. 6 - Deletion of Note 5A and insertion of Note 6(a)(xi) to define the logbook record requirements expected from all diesel refund beneficiaries to substantiate diesel refund claims, which can be accessed here.

Examples of a Diesel Storage Logbook and Diesel Usage Logbook can be found here.

SAIT will be making a submission to SARS. Kindly provide your comments by email to by no later than 17 April 2013. 



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