75.25.05A
| (a) |
A disclosure referred to in rule 75.25.05(b)(i) on the diesel relationship management system must reflect— |
| (i) |
the name and diesel refund client number of the diesel refund user making the disclosure; |
| (ii) |
the date of the disclosure; |
| (iii) |
the name, diesel refund client type and diesel refund client number of the registered person who is the other party to the diesel refund relationship; |
| (iv) |
the type of the diesel refund relationship; and |
| (v) |
whether the disclosure relates to— |
| (aa) |
the conclusion of a diesel refund relationship; or |
| (bb) |
the cancellation of a diesel refund relationship. |
| (b) |
A disclosure referred to in paragraph (a) must be made by the diesel refund user either— |
| (i) |
electronically on the diesel relationship management system; or |
| (ii) |
by BFE capturing at any SARS Office. |
| (c) |
A disclosure referred to in paragraph (a) must be supported by any— |
| (i) |
agreement entered into between the parties that governs the diesel refund relationship, if applicable; and |
| (ii) |
other documents that may be required by the Commissioner for purposes of noting a diesel refund relationship. |
| (d) |
A diesel refund user will be deemed to have complied with rule 75.25.05(b)(i) if the disclosure is initiated by the registrant who is the other party to the diesel refund relationship. |
[Rule 75.25.05A inserted by section 8 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
