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 tyres manufactured in or imported into the Republic in terms of items 152.00 to 155.00 in Section E of Part 3 of Schedule No. 1Closing and submission of accounts for environmental levy |
| 54FC.03 | For the purposes of rule 54F.07— |
| (a) | An account for payment of environmental levy must be completed and submitted quarterly on form DA 178. |
| (b) | The account, validating documents and payment must reach the Controller on a working day not later than the 25th day of the month following the end of the accounting period. |
| (c) | The accounting period that includes the month of February must end on the last day of March and payment effected during April. |
| (d) | The DA 178 environmental levy account of a licensed motor vehicle manufacturer must be submitted and paid together with its DA 177 environmental levy account and DA 75 ad valorem excise duty account. |
[Rule 54FC.03 inserted by paragraph (b) of Notice No. R. 76 dated 27 January 2017]
