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 1: Interpretation and application of provisions75.25.02 Registration of sellers, notification of changes in registration particulars and recordkeeping requirements |
[Rule 75.25.02 heading substituted by section 4 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))]
75.25.02
| (a) | Every person who intends to sell eligible purchases of distillate fuel to diesel refund users on or after the date on which rules 75.25 come into operation must apply for registration electronically— |
| (i) | through eFiling by submission of the electronic application and the seller segment thereof; or |
| (ii) | by BFE capturing at any SARS office. |
| (aA) | When an application for registration of a seller is approved, a diesel refund client number, deemed to be the equivalent of a customs and excise client number contemplated in rule 59A.06(1), will be allocated to the registrant. |
| (b) | Every registered seller of eligible purchases must— |
| (i) | whenever any of the particulars furnished in the seller’s application for registration changes, promptly advise the Commissioner by submitting in accordance with paragraph (a) an electronic application reflecting the changed particulars and indicating that the application serves the purpose of amending registration particulars as well as the reason for change; and |
| (ii) | keep detailed records reflecting the particulars for each sale of eligible purchases to any diesel refund user, including the duties paid thereon and transport and delivery thereof, available for inspection on request by the Commissioner for a period of five years calculated from the end of the calendar year in which such records were created. |
[Rule 75.25.02 substituted by section 4 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))]
