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Table of Contents
Diamond Export Levy Administration Act, 2007
Act
Part I : Interpretation
1. Definitions
Part II : Registration, returns and payments
2. Registration
3. Cancellation of registration
4. Returns and assessment periods
5. Payment of levy
6. Form, manner, place and date determined by Commissioner
7. Maintenance of records
Part III : Election for producers and diamond beneficiators
8. Election procedures
9. Penalties
Part IV : Assessments
10. Assessments to re-determine, recalculate and estimate amounts (Repealed)
11. Reduced assessments (Repealed)
12. Withdrawal of assessments (Repealed)
13. Time limit for assessments (Repealed)
Part V : Refunds and interest
14. Refunds (Repealed)
15. Interest (Repealed)
Part VI : Miscellaneous
16. Division of responsibility
17. Applicability of Income Tax Act
18. Rules
19. Amendment of laws
20. Act binding on State and application of other laws
21. Short title and commencement
Schedule
Amendment of laws
Proclamations
Proclamation: Diamond Export Levy Act, 2007 and Diamond Export Levy (Administration) Act, 2007
No. 42 - Proclamation: Diamond Export Levy Act, 2007 and Diamond Export Levy (Administration) Act, 2007
Regulations
Rules Promulgated under Section 18
Schedule A: Rules in respect of the Diamond Export Levy Act (Act No. 14 of 2007)
Part I : Interpretation
1. Definitions
Part II : Registration, Returns and Payments
2. Registration
3. Cancellation of registration
4. Returns and assessment periods
5. Payment of levy
6. Maintenance of records
Part III : Election for Producers and Diamond Beneficiators
7. Election procedure
Part IV : Assessments
10. Assessments to re-determine, recalculate and estimate amounts
Part V : Refunds and Interest
14. Refunds
15. Interest
Part VI : Miscellaneous
Division of responsibility
Applicability of Income Tax Act
Schedule B: Rules in respect of the Diamond Export Levy Act, 2007 (Act No. 15 of 2007)
Part I : Interpretation
1. Definitions
Part II : Basic Levy Regime
2. Charging provisions
3. Rates
Part III : General Relief Measures
4. Import credit
5. Relief for temporary exports
Part IV : Producer and Diamond Beneficiator Relief Measures
7. Exemption for large producers
8. Exemption for medium producers
9. Exemption for small producers
10. Exemption for diamond beneficiators
11. Forms for the Administration of the Diamond Levy
Part V : Closing Items
Transitional arrangements
Forms
Form DL1: Elections Declaration
Form DL1(A): Proof of Election
Form DL66: Application for Refund
Form DL163: Diamond Export Levy Return
Form DL163A: Total export value for this period
Form DL163B: Import Credit
Form DL163C: Relief for Temporary Exports
Form DL163D: Relief for Election Purchases
Form DL163E: Exemption
Form DL185: Registration for Diamond Export Levy
Form DL480: Departmental Diamond Export Levy
Form DL484: Voucher of Correction: Departmental
"Levy Act"
means the Diamond Export Levy Act, 2007;
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