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 4: Diesel refund claiming process75.25.06 Submission of diesel refund applications |
75.25.06
| (a) | For the purposes of applying for a diesel refund, every diesel refund user must submit electronically within the period prescribed in paragraph (b)— |
| (i) | a diesel refund return on form DSL 201; and |
| (ii) | upon request from the Commissioner, any substantiating source documentation as contemplated in paragraphs (c) and (d) of section 75(4A)and prescribed in Note 6 in Part 3 of Schedule No. 6. |
| (b) | The return and documentation specified in paragraph (a) must be submitted within 30 days after the last day of the accounting period, but not later than the penultimate working day of the month following that accounting period. |
| (c) | For the purposes of paragraph (b), an accounting period shall be a period of one calendar month or any part thereof. |
| (d) | Should the diesel refund user not have a diesel refund application for any particular accounting period, that diesel refund user may choose to not submit a diesel refund return for such accounting period. |
