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 provisions75.25.03 Registration of diesel refund users, notification of changes of registration particulars and recordkeeping requirements |
[Rule 75.25.03 heading substituted by section 5 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))]
75.25.03
| (a) | Only a person who is registered as a diesel refund user under the diesel refund scheme as contemplated in section 75(1A)(b)(ii) may apply for diesel refunds in terms of item 670.04 of Schedule No. 6. |
| (b) | Every person who intends to apply for diesel refunds under the diesel refund scheme 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 diesel refund user segment thereof; or |
| (ii) | by BFE capturing at any SARS office. |
| (bA) | Whenever an application for registration of a diesel refund user is approved, a diesel refund client number, deemed to be the equivalent of a customs and excise client number as contemplated in rule 59A.06(1), will be allocated to the registrant. |
| (c) | Every registered diesel refund user must, whenever any of the particulars furnished in the user’s application for registration changes, promptly advise the Commissioner by submitting in accordance with paragraph (b) 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. |
[Rule 75.25.03 substituted by section 5 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))]
