Road Traffic Management Corporation Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter X : Rebates, Refunds and Drawbacks of DutyRules for Section 75 of the ActRules in respect of the Diesel Refund SchemePart 2: Registrations and disclosure of diesel refund relationships75.25.01A Requirement relating to tax matters |
75.25.01A
| (a) | For purposes of rules 75.25 the tax matters of an applicant for registration for the diesel refund scheme and that of a registrant must be in order. |
| (b) | The tax matters of an applicant for registration or a registrant under rules 75.25 must be considered to be in order if that applicant or registrant has no outstanding— |
| (i) | taxes, interest, penalties or other amounts due and payable to SARS for which he or she is liable in terms of the Act or any other tax law; or |
| (ii) | tax returns or other documents that must be submitted for tax purposes to SARS in terms of the Act or any other tax law. |
[Rule 75.25.01A inserted by section 3 of Notice No. R. 7921, GG55406, dated 18 September 2026 - comes into effect on the date to be determined by the Commissioner by Notice in the Government Gazette as envisaged in Government Gazette 46056 R. 1892 of 18 March 2022 (section 11(a))]
