Housing Development Agency Act, 2008
R 385
National Regulator for Compulsory Specifications Act, 2008 (Act No. 5 of 2008)Regulations, 20102. Payment of fees in the form of levies |
| (1) | Fees in the form of levies are payable in respect of commodities or products manufactured, built or imported, or services provided, that are subject to a compulsory specification. |
| (2) |
| (a) | A levy payer subject to levies to be paid on commodities or products manufactured, built or imported, shall in respect of each levy period, submit to the National Regulator an accurate and detailed return on the prescribed form, of the total quantities of any commodity or product manufactured, built or imported by such person: Provided that the National Regulator may also require any person who is reasonably suspected to be a levy payer to submit such return. |
| (b) | The levy payer, a designated person in the employ of a levy payer, or an auditor authorized by the levy payer to act on the levy payers' behalf, shall complete the return. |
| (3) | Levy payers other than those contemplated in subregulation (2) shall submit to the National Regulator a levy return in which they declare the services provided and the period for which they were in operation. |
| (4) | All levies as prescribed by the Minister in terms of section 14(3)(b) of the Act for commodities, products or services, referred to in subregulations (2) or (3), shall for each defined levy period, be paid to the National Regulator. |
| (5) | A levy in respect of a levy period shall become due on the first day of the month following the expiry of such period. |
| (6) | If a levy payer fails to submit the return referred to in subregulations (2) or (3) to the National Regulator, or submits an inaccurate return, the CEO may estimate the manufactured, built or imported amounts of commodities or products or determine the period of services provided, to a maximum of the last 5 years, and hold the levy payer liable for the levy calculated in accordance with the estimate: Provided that the payment of a levy on the basis of an estimate shall not absolve the levy payer from settling in full any additional amount that may be due to the National Regulator. |
| (7) | An estimate issued in terms of subregulation (6) shall for the purpose of court proceedings be prima facie proof of a levy due and unpaid. |
| (8) | A levy payer that has not paid levies due to the National Regulator within three months of the date contemplated in subregulation (5) shall pay interest on those outstanding levies in terms of the Prescribed Rate of Interest Act. No. 55 of 1975, to the National Regulator. |
| (9) | The amount of levy to be paid to the National Regulator and the applicable levy periods contemplated in subregulation (4) shall be recommended by the Board to the Minister following the National Regulator's consultation with levy payers. |
| (10) | The fees and the levy periods contemplated in subregulation (9) shall be published by the Minister by notice in the Gazette. |
