Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part II : Registration, returns and payments2. Registration |
| (1) | A person qualifies for registration in terms of this Act if that person is a producer, dealer, diamond beneficiator or holder of a permit to export pursuant to section 26(h) of the Diamonds Act. |
| (2) | A person who qualifies for registration on the promulgation date of this Act must apply to register with the Commissioner within 60 days of the promulgation date of this Act. |
| (3) | A person who qualifies for registration after the promulgation date of this Act must apply to register with the Commissioner within 60 days of qualifying for registration. |
| (4) | The Commissioner must register a person who qualifies for registration and that registration takes effect from the beginning date of the assessment period during which that person qualified for registration. |
