Description
Any enterprise that carries on eligible activities and that is registered for VAT purposes under the Value-Added Tax Act No. 89 of 1991:- either under the compulsory category (turnover above R1 million in a period of 12 months) or under the voluntary category (turnover between R50 000 and R1 million in a period of 12 months) – may apply for registration for the diesel refund by completing a VAT101D (Application for registration of diesel refund).
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Steps to follow -
Contact your local South African Revenue Service (SARS) branch for an application form. Alternatively download and complete the form, Application for registration of diesel refund, VAT101D on www.sars.gov.za or register on sarseFiling.
- Registered vendors must enter their VAT registration number. Applicants
not registered for VAT must complete a VAT101 form in order to obtain a
VAT registration number, before applying for registration on the Diesel
Refund System.
- The liability date cannot be prior to 4 July 2001. The liability date
for new registrations will be the date on which the applicant becomes
liable to register for VAT.
- The diesel refund will be paid into a specified bank account via
Electronic Bank Transfer. No cheques will be issued. The bank
particulars provided on the VAT101D form will replace the existing bank
particulars on the VAT system, if these differ.
- Notify SARS if bank particulars change.
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Legal framework
Value-Added Tax Act, 1991 (Act 89 of 1991)
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Service standard
There is no set time for the registration.
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Cost
The service is free.
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Forms to complete
(Forms are provided in PDF format. To open PDF documents, you need to
have Adobe Acrobat Reader 4 or higher installed on
your computer.)
Application for registration of diesel refund,
VAT 101D.
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Contact details |