Rationalisation of Corporate Laws Act, 1996
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)RegulationsSchedule B: Rules in respect of the Diamond Export Levy (Administration) Act, 2007 (Act No. 15 of 2007)Part III : General Relief Measures4. Import credit |
| 4.01 | A direct levypayer registered in terms of section 2(2) of the Administration Act shall claim and use any import credits earned as an off-set against levies payable in respect of exports of unpolished diamonds in accordance with such procedures as determined by the Commissioner. |
