National Building Regulations and Building Standards Act, 1977
R 385
Carbon Tax Act, 2019 (Act No. 15 of 2019)RegulationsRegulations under section 19 of the Carbon Tax ActPart Vll : Requirement for documents12. Retaining and validity of Certificate |
| (1) | A taxpayer must obtain a certificate, to be retained for duration of the project, offset eligibility or 15 years whichever is longer in paper, electronic or other usable format, containing the particulars prescribed by Regulation 11, from the administrator for the purposes of utilising an offset as an allowance against carbon tax liability. |
| (2) | The certificate referred to in subregulation (1) remains valid for the purpose of utilisation in respect of these Regulations for no longer than the tax period in respect of which that certificate is issued. |
