Statistics Act, 1999
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VA : Environmental Levy GoodsApplication of provisionsEnvironmental levy imposed on electricity in terms of item 148.01 of Part 3 of Schedule No. 154FA.05 Liability for environmental levy on electricity generated in the Republic |
| 54FA.05 | Every person who generates electricity liable to environmental levy shall be liable for the payment of that levy from the time the electricity is generated. |
