Gas Regulator Levies Act, 2002
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)Part IV : Administration, tax period and payment of tax17. Payment of tax |
A taxpayer must submit yearly environmental levy accounts and payments as prescribed by rule in terms of the Customs and Excise Act, 1964 (Act No. 91 of 1964), for every tax period.