Plastic Bags Levy

WHAT IS IT?

Certain types of plastic carrier and flat bags, the disposal of which is littering the environment, are subjected to the payment of an Environmental Levy, earmarked to establish re-cycling facilities, if used in the RSA. 

WHO IS IT FOR?

Environmental Levy on Plastic Bags is payable by manufacturers thereof in the RSA.

WHAT STEPS MUST I TAKE?

Relevant entities in the RSA must license with SARS Excise before they start to manufacture or otherwise deal in Plastic Bags on which the applicable Environmental Levy has not yet been paid.

HOW DO I SUBMIT MY ENVIRONMENTAL LEVY ACCOUNT FOR PLASTIC BAGS?

All licensees must be registered for eFiling as the submission and payment of accounts can only be made via eFiling. The following process should be followed:
  • Register on eFiling;
  • Once registered, log on;
  • Click on the Request Declaration button;
  • Insert the warehouse number;
  • Click on Continue and the form will be generated
  • For more information you can access the eFiling user manual on the website.
If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.

WHAT ARE THE ACCOUNTING PERIODS FOR THE ENVIRONMENTAL LEVY ACCOUNT FOR PLASTIC BAGS?

The accounting periods for the plastic bags accounts are quarterly:
  • 1 June - 31 August
  • 1 September - 30 November
  • 1 December - 28 February
  • 1 March - 31 May

WHEN AND HOW SHOULD IT BE PAID?

The applicable Environmental Levy on Plastic Bags is self-assessed by licensed manufacturers per quarterly Excise account and paid to SARS.
 
Last Updated: 29/09/2017 2:46 PM     print this page
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