The South African Revenue Service (Sars) on 17 January, published the draft notice relating to the Carbon Tax Environmental Levy Account (Forms DA180), which is prescribed under Rule 54FD.04 to the Act, 1964, on which comment is due by 07 February.
Comment is due on DA180: Environmental Levy Account for Carbon Tax; DA180.01A.1: Fuel Combustion (Stationary); DA180.01A.2: Fuel Combustion (Non-stationary); DA180.01B.1: Fugitive (Oil and Natural Gas); DA180.01B.2: Fugitive (Coal Mining and Handling); DA180.01C: Industrial Process; DA180.02 Carbon Tax Allowances; and the Completion Notes to DA180 Carbon Tax Account.
Story by: Riaan de Lange