What is it?
Qualifying entities that carries on eligible activities in the categories and industries listed below and that are registered for VAT purposes (under the Value-Added Tax Act, No. 89 of 1991), may apply for registration for the diesel refund by completing a VAT101D (Application for registration of diesel refund). For branches of the qualifying entity a VAT102D – Application for Registration of Diesel Refund – External Form must be completed.
Who is it for?
- Farming
- Mining
- Forestry
- Commercial Fishing Vessels
- Coasting Vessels
- Off-Shore Mining
- Vessels owned by the NSRI
- Marine Industry Research Vessels
- Coastal Patrol Vessels
- Fibre-Optic Telecommunication Service Vessels
- Operated by Portnet
- Used by in-port bunker barge operators
Rail
- Locomotives used for rail freight
Electricity Generation Plants
- Such plants with a generation capacity exceeding 200 Megawatt per plant.
What steps must I take?
Related Documents
SE-BIO-03-M01 – DA 162 Monthly Biodiesel Account – Completion Manual
SE-DSL-02 – Manage Diesel Refund Calculations – External Policy
SE-SB-03 – Health Promotion Levy on Sugary Beverages – External Guide
VAT101D – Application for Registration of Diesel Refund – External Form
VAT102D – Application for Registration of Diesel Refund – External Form
