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Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

Regulations

Schedule A: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)

Part V : Refunds and Interest

14. Refunds

 

 

14.01
(a) No application for a refund of the levy will be considered by the Commissioner unless it is -
(i) made on a duly completed form DL 66;
(ii) supported by the necessary documentation and other evidence to prove that such a refund is due under section 14 of the Administration Act; and
(iii) delivered to an office listed in rule 4.04 within the period specified in section 14(2)(b) of that Act.

 

14.02
(a) If, after considering any application for a refund, the Commissioner is satisfied that a claimant is entitled to a refund of the levy the Commissioner must, subject to paragraph (b) pay the refund to the person concerned.
(b) Where any amount to be refunded amounts to less than R100, or such other amount as contemplated in section 14(5) of the Administration Act, the Commissioner must -
(i) where the claimant is a return levypayer, notify the person concerned that such an amount will not be refunded by means of a payment to him or her, but that it must be deducted from his or her next return,
(ii) where the claimant is a direct levypayer, refund that person in accordance with such procedures as the Commissioner may determine.
(c) No amount may be deducted from a return unless notified by the Commissioner.
(d) Notwithstanding paragraph (c), the Commissioner may, subject to section 14(2)(b) of the Administration Act allow such a deduction where -
(i) no levy is payable on such a next return, or
(ii) the levy due on such a next return is less than the amount of the refund.