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 in respect of carbon tax imposed in terms of Carbon Tax Act, 2019Implementation provisions |
| 54FD.05 |
| (a) | For the purposes of rule 54FD.02— |
| (i) | The period for licence application commences on 2 January 2020. |
| (ii) | Every licence application that is approved will be issued with effect from the date the carbon tax liability of that taxpayer arose in terms of the Carbon Tax Act. |
| (b) | The period for the submission of documents and payment contemplated in paragraph (b) of rule 54FD.04 commences on 1 July 2020. |
[Rule 54FD.05 inserted by section 1 of Notice No. R.1700, GG42926, dated 23 December 2019]
