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  • 北京赛车pk拾计划:

    Excise Duties and Levies


    WHAT IS IT?

    Excise duties and levies are imposed mostly on high-volume daily consumable products (e.g. petroleum and alcohol and tobacco products) as well as certain non-essential or luxury items (e.g. electronic equipment and cosmetics).
    ?
    The primary function of these duties and levies is to ensure a constant stream of revenue for the State, with a secondary function of discouraging consumption of certain harmful products; i.e. harmful to human health or to the environment.
    ?
    The revenue generated by these duties and levies amount to approximately ten per cent of the total revenue received by SARS.?

    WHO IS IT FOR?

    Excise Duties are payable by manufacturers of the following products and are levied throughout the Southern African Customs Union (SACU), consisting of the Republic of South Africa, the Republic of Botswana, the Kingdom of Lesotho, the Republic of Namibia and the Kingdom of Swaziland:
    Excise Levies/tax are/may be levied separately and uniquely on different products by each individual SACU member state; in?South Africa currently on the following products:?

    北京赛车pk10技巧 www.zzff8.com In addition to duties and levies, we also have the Diesel Refund System for qualifying entities.


    WHAT STEPS MUST I TAKE?

    Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in any of these products on which the applicable Excise Duty and / or Levy has not yet been paid.?
    ?
    There are 14 Excise offices around the country. To see the list of offices and contact details, click here.

    WHEN AND HOW SHOULD IT BE PAID?

    These duties and levies are self-assessed by the client per periodic Excise return and, depending on the product, paid to SARS on either a monthly or quarterly basis.
    ?
    To?view the Excise duty/levy submission and dates for 2019/2020, click here.
    ?
    To access this page in different languages click on the links below:
    Last Updated: 05/06/2019 10:22 AM     print this page ?
    SARS eFiling eFiling Login eFiling Register Now eFiling Forgot Password eFiling Forgot Username E@syFile
    FIND A PUBLICATION
    FIND A FORM
    FIND AN FAQ

    ?Top FAQs

    Will I still need to complete a DA185 with associated annexures to register?
    Yes. The existing forms will still be needed and submitted. Top Tip: This is for Customs and Excise only.

    Will any of the Bond requirements change?
    No. All existing bond conditions and requirements will stay the same unless specifically indicated.




  • 十九大精神宣讲团报道集 2019-06-12
  • 空军多型多架战机绕飞祖国宝岛 2019-06-10
  • 7座水库新纳入联合调度 今年汉江防洪能力再提升 2019-06-10
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