On 29 January the South African Revenue Service (SARS) announced the retrospective substitution, from 01 June 2019, of Schedule No.8 to the Customs and Excise Act, 1964 “Licences” of Item 805.26 to extend the validity period of carbon tax manufacturing warehouse licences.
- Item
- 805.26
- Licence
- For the generation of carbon emissions specified in Section F to Part 3 of Schedule No.1.
- Licence Fee
- free
- Period of validity
- From the effective date until 31 December 2021, thereafter 31 December of the following year.
The Notice is accessible at:
Story by: Riaan de Lange