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Carbon Tax Act, 2019 (Act No. 15 of 2019)

Regulations

Regulations under section 19 of the Carbon Tax Act

Part Vll : Requirement for documents

11. Content of certificate

 

The certificate issued by the administrator as contemplated in regulation 8 must contain—

(a) a unique number that must be allocated for each offset that is registered by the administrator;
(b) the geographical location of the activity undertaken in respect of which the offset is created;
(c) the identity of the person conducting or managing the conducting of the activity in respect of which the offset is created;
(d) the methodological basis in respect of which the approved project is developed as contemplated in the definition of "approved project" in regulation 1;
(e) the date of the commencement of the activity in respect of which the offset is created;
(g) the offset creation and utilisation period as stipulated by regulation 3;
(h) a statement that the certificate issued is non transferrable; and
(i) the tax period in respect of which the certificate is issued.