75.25.04
| (a) |
Every registered diesel refund user must create a single diesel refund user registration profile electronically through eFiling reflecting the information referred to in paragraph (b). |
[Rule 75.25.04(a) substituted by section 6(a) 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))]
| (b) |
The registration profile of the diesel refund user must list the information prescribed in Note 6 in Part 3 of Schedule No. 6 in respect of all eligible purchases and qualifying activities of that diesel refund user, including the— |
| (i) |
category of qualifying activities performed; |
| (ii) |
commercial fishing permit and the holder or cessionary thereof, if applicable; |
| (iii) |
mining authorisation and the holder or cessionary thereof, if applicable; |
| (iv) |
location where the qualifying activities are performed, which is the— |
| (aa) |
physical address or geographical location as applicable in agriculture, mining on land and electricity generation; or |
| (bb) |
vessel, installation or locomotive as applicable in fishing, offshore mining, offshore shipping, harbour shipping and rail freight transport; |
| (v) |
storage facilities for eligible purchases of the diesel refund user, together with the identifying features and fuel storage capacity thereof, as well as the physical address of any such storage facility which is situated at a fixed geographical location; |
| (vi) |
assets that are powered by eligible purchases of the diesel refund user, together with the identifying features, make, model and fuel tank capacity thereof, as well as the physical address or, if applicable, the Global Positioning System (GPS) location of any such asset; and |
[Rule 75.25.04(b)(vi) substituted by section 6(b) 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))]
| (vii) |
diesel refund relationships of the diesel refund user not disclosed or re-disclosed and confirmed on the diesel relationship management system in terms of rule 75.25.05(b). |
[Rule 75.25.04(b)(vii) substituted by section 6(c) 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))]
(c)
| (i) |
Every diesel refund user must update the user’s registration profile through eFiling within 30 days of any change in particulars listed therein. |
| (ii) |
An update effected in terms of subparagraph (i) shall be applied retrospectively for a period of up to 30 days from the date of update, but the retrospective application may not exceed the date on which the actual change occurred. |
[Rule 75.25.04(c) substituted by section 6(d) 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))]
| (d) |
Every diesel refund user must— |
| (i) |
keep detailed records supporting the information listed in the user’s registration profile for a period of five years calculated from the end of the calendar year in which such records were created; and |
| (ii) |
make any such record available for inspection on request by the Commissioner. |
[Rule 75.25.04(d) inserted by section 6(e) of Notice No. R. 7921, GG55406, dated 18 September 2026]
Road Traffic Management Corporation Act, 1999
