New SARS diesel refunds published

SARS published the diesel refunds that came into effect on 1 April 2015. The purpose of the diesel refund system is to encourage primary production in South Africa by providing a refund on the fuel and RAF levies charged on diesel and biodiesel. As part of its mandate, SARS has been conducting audits across all industries to determine if they are complying with the relevant diesel rebate requirements. ‘‘With regard to documentation, under section 75 of the Customs & Excise Act, No 91 of 1964, a user who was granted a refund must furnish SARS with a declaration in such form and supported by such documents as prescribed in the notes. A user must complete and keep such books, accounts and documents and furnish to SARS at such times such particulars or other particulars as may be prescribed in the notes.

“Documentation must show how the fuel purchased was used. The onus to prove compliance with the act is on the user, which means that by failing or refusing to keep and/or produce the requisite documentation, the user would only prejudice him/herself.’’ To view the published refund schedule click HERE.