Gas Regulator Levies Act, 2002
R 385
Diamond Export Levy (Administration) Act, 2007 (Act No. 14 of 2007)Part II : Registration, returns and payments7. Maintenance of records |
| (1) | In addition to the records required under the Tax Administration Act, every registered person must retain the following records— |
| (a) | the original note of receipt or purchase in respect of an unpolished diamond as described in section 56 of the Diamonds Act; |
| (b) | a register in respect of unpolished diamonds as described in section 57 of the Diamonds Act; |
| (c) | a record of all unpolished diamonds imported into or exported from the Republic by that person with sufficient detail to identify diamonds, values, purchasers and sellers involved; |
| (d) | a copy of any temporary exemption certificate described in section 5 of the Levy Act; |
| (e) | a copy of any exemption from section 48A of the Diamonds Act pursuant to section 74 of that Act; |
| (f) | a copy of any permit to export granted pursuant to section 26(h) of the Diamonds Act; |
| (h) | any ledger, cash book, journal, cheque book, bank statement, deposit slip, paid cheque, invoice, other book of account, or financial statement; and |
| (i) | any other information required by the Commissioner or the Regulator. |
| (2) | [Deletion of subsection (2) by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (3) | [Deletion of subsection (3) by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
