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 process75.25.08 Processing of diesel refund applications and payments |
75.25.08
| (a) | Any diesel refund application and payment must be processed electronically through relevant e-filing procedures in terms of section 119A and the rules thereto with any necessary changes as the context may require. |
| (b) | Any diesel refund user that chooses to correct its historical diesel refund applications must do so electronically, on the basis that— |
| (i) | corrections that result in a decrease in a historical diesel refund application must be effected on the diesel refund e-filing account of such diesel refund user for the historical period concerned; and |
| (ii) | corrections that result in an increase in a historical diesel refund application must be effected through the monthly diesel refund application process on a future diesel refund return of such diesel refund user for the historical period concerned. |
