75.25.05
| (a) |
For the purposes of rules 75.25, “diesel refund relationships” of the diesel refund user means any business relationships which the diesel refund user entered into for the purposes of any qualifying activity, such as any agreement— |
| (i) |
with a seller of eligible purchases to the diesel refund user; |
| (ii) |
with another registered diesel refund user; |
| (iii) |
as a member of a partnership, joint venture or an unincorporated body of persons; |
| (iv) |
with a transporter of eligible purchases for the diesel refund user; |
| (v) |
for the purposes of hiring, leasing or chartering any asset to perform any qualifying activity; and |
| (vi) |
for the purposes of contracting or sub-contracting any person to perform any qualifying activity. |
| (b) |
Every diesel refund user must— |
| (i) |
subject to rule 75.25.05A, disclose any diesel refund relationship contemplated in paragraph (a)(i) or (ii) on the diesel relationship management system; and |
| (iA) |
disclose any diesel refund relationship contemplated in paragraph (a) that do not fall within the ambit of paragraph (a)(i) or (ii) by listing such relationship on the user’s registration profile as required in terms of rule 75.25.04(b)(vii). |
| (c) |
Any diesel refund relationship particulars disclosed in terms of— |
| (i) |
paragraph (b)(i) on the diesel relationship management system, must promptly be updated by the diesel refund user in accordance with rule 75.25.05A; and |
| (ii) |
paragraph (b)(iA), must be updated in accordance with rule 75.25.04(c) on the user’s registration profile. |
[Rule 75.25.05 substituted by section 7 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))]
Road Traffic Management Corporation Act, 1999
