South African Institute for Drug Free Sport Act, 1997
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part II : Registration, returns and payments5. Payment of levy |
| (1) | A registered person must submit payment of any levy due in respect of a return to which that payment relates on the date that return must be submitted as described in section 4(1). |
| (1A) | Notwithstanding subsection (1), the Commissioner may rquire— |
| (a) | a registered person; or |
| (b) | a person that qualifies for registration under section 2, |
that is not ordinarily resident in the Republic or does not regularly and substantially engage in processes that are directly related to unpolished diamond beneficiation, production or sales in the Republic to submit payment of the levy in the form, manner (including electronically) and place determined by the Commissioner.
| (2) | To the extent a value described in section 2(2) of the Levy Act in respect of an unpolished diamond is denominated in a foreign currency, that value will be translated into the currency of the Republic on such date and at such rate as determined by the Commissioner, in consultation with the South African Reserve Bank, or if no such rate is determined for such date, the latest rate determined before that date. |
