Financial Advisory and Intermediary Services Act, 2002
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 Scheme |
| 75.25 | The rules numbered 75.25 followed by further digits relate to the refunds as contemplated in section 75(1A)(a). |
RULES IN RESPECT OF THE DIESEL REFUND SCHEME
Refunds granted in respect of distillate fuel in accordance with the provisions of section 75 and in terms of item 670.04 of Schedule No. 6 when such distillate fuel is purchased and used by the diesel refund user as prescribed in Note 6 in Part 3 of Schedule No. 6.
Part 1: Interpretation and application of provisions
Part 2: Registrations and disclosure of diesel refund relationships
Part 4: Diesel refund claiming process
| 75.26 | The rules numbered 75.26 followed by further digits relate to the submission of applications for drawbacks and refunds contemplated in Schedule No. 5, and for refunds contemplated in Schedule No. 6 to the Act through eFiling or through the electronic data interchange system (EDI) |
| 75.26.01 | Definitions |
For the purposes of these rules, any word or expression to which a meaning has been assigned in the Act shall bear the meaning so assigned and unless otherwise specified or the context otherwise indicates—
“Customs and Excise Office” means a Customs and Excise Office as indicated on the SARS website, where applications contemplated in these rules may be submitted;
“electronic data interchange” or “EDI” means the electronic transfer from computer to computer of information using an agreed standard to structure the information;
“eFiling” means a SARS software application available on the SARS website which enables SARS and registered electronic users to generate and deliver electronic filing transactions, and any grammatical derivative has a corresponding meaning;
“form DA 63”, “form DA 64” or “form DA 66” respectively, means the electronic equivalent of the relevant prescribed form to be used for purposes of eFiling or EDI, unless expressly stated otherwise; and
“these rules” means the rules contemplated in rule 75.26.
| 75.26.02 | Persons submitting applications in terms of these rules to be registered electronic users |
A person submitting an application in accordance with rule 75.26.03(a) must be registered, depending on the mode of electronic submission selected, as an electronic user for—
| (a) | eFiling as contemplated in rule 59A.01A(b)(iB); or |
| (b) | electronic data interchange (EDI) as contemplated in rule 101A.02(3). |
| 75.26.03 | Applications for drawbacks and refunds in Schedule No. 5 and refunds in Schedule No. 6 that must be submitted electronically |
| (a) | An application for a drawback or refund relating to the items in Schedules No. 5 and 6 referred to in this rule must, subject to rule 75.26.04, be made electronically by submitting the relevant electronic form and supporting documents through either eFiling or EDI. |
| (b) | Form DA 66 together with form DA 64 must be submitted in accordance with paragraph (a) in respect of applications for drawbacks or refunds, as the case may be, relating to the items in Schedule No. 5, subject to paragraph (c). |
(c)
| (i) | Form DA 66, together with form DA 63 reflecting the information as certified by the Controller in the paper format of form DA 63, must be submitted in accordance with paragraph (a) in respect of applications for drawbacks or refunds, as the case may be, relating to the following items in Schedule No. 5: |
| (aa) | 522.03; and |
| (bb) | 522.05 and 522.06. |
| (ii) | Form DA 63, as certified by the Controller in paper format, must at the time of application be submitted as a supporting document to the application referred to in subparagraph (i). |
| (d) | Form DA 66 must be submitted in accordance with paragraph (a) in respect of applications for refunds relating to the following items in Schedule No. 6: |
| (i) | 671.09 and 671.11; |
| (ii) | 623.25; |
| (iii) | 691.02 and 691.03; |
| (iv) | 691.05 and 691.06; and |
| (v) | 681.04, 681.05 and 681.06. |
| 75.26.04 | Submission of applications dealt with in these rules in the event of systems failure |
When, in the event of a systems failure, an electronic user referred to in rule 76.26.02 cannot submit an application for a drawback or refund dealt with in these rules electronically as required in terms of rule 75.26.03, such application may be made at a Customs and Excise Office by manual submission of the of the relevant prescribed form in paper format, printed from the SARS website, as well as any supporting documents as may be required for the relevant application.
| 75.26.05 | Communication through eFiling for purposes of applying for drawbacks and refunds |
| (a) | The rules for electronic communication published in terms of section 255 of the Tax Administration Act by Government Notice No. 644 dated 25 August 2014, apply for purposes of electronic communication through eFiling as contemplated in these rules, subject to paragraph (b). |
| (b) | The rules for electronic communication referred to in paragraph (a) apply with any necessary changes as the context may require, and in such application any reference in those rules to – |
| (i) | a tax Act must be read as including a reference to the Customs and Excise Act or the rules thereunder; |
| (ii) | an electronic filing system must be read as including a reference to eFiling for purposes of submission of applications for drawbacks and refunds and related messages in terms of these rules; |
| (iii) | an electronic filing transaction must be read as including a reference to submission of an application for a drawback or refund in terms of these rules; |
| (iv) | an electronic communicator or registered electronic user must be read as including a reference to an importer, exporter or any other person entitled to claim a drawback or refund, registered in terms of section 59A as an electronic user for eFiling; |
| (v) | a registered tax practitioner must be read as including a reference to a person registered in terms of section 59A as an electronic user for eFiling and who is authorised to submit applications for drawbacks and refunds dealt with in these rules electronically as a clearing agent, registered agent or other representative on behalf of another; and |
| (vi) | a taxpayer must be read as including a reference to a registered importer, exporter or any other person entitled to claim a drawback or refund. |
| (c) | In the event of any inconsistency between a provision of the rules under section 75 and the rules for electronic communication referred to in paragraph (a), the provision of the former prevails. |
| 75.26.06 | Communication through the electronic data interchange system (EDI) for purposes of applying for drawbacks and refunds |
The rules under section 101A apply for purposes of electronic communication through EDI as contemplated in these rules.
| 75.26.07 | Transitional arrangements |
| (a) | An application for a drawback or refund dealt with in these rules submitted manually in paper format prior to the effective date of these rules, must be considered in accordance with the process for manual submissions, subject to paragraph (b). |
| (b) | Where it is determined during consideration of an application contemplated in paragraph (a) that a new application must be submitted, such application must be submitted either through eFiling or EDI, in accordance with rule 75.26.03. |
[Rule 75.26 inserted by section 4 of Notice No. R.3884, GG49313, dated 15 September 2023]
