On 11 September 2019, SARS published on its website a call for comments on the draft secondary carbon tax legislation under the Customs and Excise Act (1964). The draft legislation consists of the draft schedule amendments, the draft carbon tax rules as well as the DA 185 and DA 180 annexure licensing forms. They reflect the revisions to the first draft that was published for comments in April 2019. These revisions were guided by relevant inputs from stakeholders as well as recent amendments to the Carbon Tax Act (2019), Taxation Laws Amendment Bill (2019) and National Greenhouse Gas Emission Reporting Regulations (2016).
Different entities that are likely to be affected by the legislation are encouraged to review the amendments and submit their comments via electronic mail to C&E_legislativecomments@sars.gov.za before the stipulated deadline of 11 October 2019.
Click here for a link to the SARS website where the related documentation can be found.