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Call For Comment: Draft Tariff Amendment-Interpretation of Eligible Commercial Fishing Permit Holder

Friday, 23 August 2013   (0 Comments)
Posted by: Author: SARS Legal & Policy
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Author: SARS Legal & Policy

SARS issued Draft Tariff Amendment - Substitution of Note 6(ij)(ii)(aa)C in Part 3 of Schedule No. 6 to provide clarity in the interpretation regarding eligible commercial fishing permit holders on 22 August 2013.

The Explanatory Note states the following:

The diesel refund is granted in respect of eligible purchases of distillate fuel for commercial fishing vessels.

The criteria required for fishing vessels to qualify are clarified to address certain interpretational concerns. The necessary commercial fishing permit is currently issued by the Department of Agriculture, Forestry and Fisheries. The permit specifies the details of the fishing vessel(s) formally nominated to catch the allocated quota.

Commercial fishing vessels must be so formally nominated on a valid fishing permit to qualify for the diesel refund. The previous requirement that the master of the vessel must possess the permit, led to confusion and is replaced.

The diesel refund is in actuality granted to the qualifying fishing vessel as a commercial fishing enterprise and the master is not the intended beneficiary. The requirement for a valid commercial fishing permit should therefore be attached to the qualifying fishing vessel and not the master of the vessel. Qualifying commercial fishing vessels must therefore register as diesel refund users, and not the holders of fishing permits.

Please click here to download the Draft Tariff Amendment.

The SAIT will be making a submission to SARS. Kindly provide your comments to by no later than 11 September 2013.



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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