Sars on 12 September published draft rules for the keeping of a register by rebate users of excisable goods, on which comment is due 25 September.
It is due to the creation of rebate item 620.25 for unfortified wine used in the manufacture of foodstuffs. Rule 75(24) provides for the keeping of registers by rebate users of excisable goods used in the manufacture of non-alcoholic beverages, other non-liquor products or excisable goods for industrial use.
Rebate item 620.25 and "food stuffs" is being inserted in the rules.
The following amendments are proposed in terms of Sections 75 and 120:
a) By the substitution for the heading in Rule 75(24) of the following heading:
“Keeping of a register by rebate users of excisable goods used in the manufacture of non-alcoholic beverages, foodstuffs and other non-liquor products or excisable goods for industrial use in terms of any item referred to in paragraph (a).”
b) By the substitution in rule 75(24) for paragraph (a) of the following paragraph:
“75(24)(a) This rule applies to rebate items 619.07, 620.11, 620.13 (01.01 and 02.01), 620.15, 620.19, 620.21, 620.25 and 621.08 of Schedule No. 6.”
c) By the substitution in rule 75(24)(a) for subparagraph:
“(i) of the following subparagraph: “(i) “rebate user” means a person who is registered and whose premises are registered for using excisable goods for the manufacture of non-alcoholic beverages, foodstuffs and other non-liquor products or excisable goods for industrial use.”