Acts Online
GT Shield

Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter VB : Health Promotion Levies

Rules in respect of Health Promotion Levy Imposed on Sugary Beverages

54I.05 Closing and submission of accounts for health promotion levy on sugary beverages and payment thereof

 

54I.05 For the purposes of rule 54F.07–

(a)        an accounting period shall be a calendar month; and

(b)        an account for payment of health promotion levy on sugary beverages must be completed and submitted monthly on form DA 179.

 

[Rule 54I.05 inserted by paragraph (a) of Notice No. R. 341 dated 23 March 2018]