WHAT IS IT?
Electricity Generation by using non-renewable (fossil) fuels and environmentally hazardous (nuclear) sources are subjected to the payment of an Environmental Levy if generated in the RSA.
WHO IS IT FOR?
Environmental Levy on Electricity Generation is payable by producers of this form of electricity in the RSA.
WHAT STEPS MUST I TAKE?
Relevant entities in the RSA must license with SARS Excise before they start to produce / generate Electricity from non-renewable or environmentally hazardous sources.
HOW DO I SUBMIT MY ENVIRONMENTAL LEVY ACCOUNT FOR ELECTRICITY?
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.
If clients are not able to access the eFiling service, they must contact the nearest SARS Excise Branch Office for assistance.
THE ENVIRONMENTAL LEVY ACCOUNT FOR ELECTRICITY MUST BE SUBMITTED MONTHLY
WHEN AND HOW SHOULD IT BE PAID?
The applicable Environmental Levy on Electricity Generation is self-assessed by licensed producers per monthly Excise account and paid to SARS via eFiling. Click here to see the Current Rates.
DA 133 – Return in respect of Spirits – External Form
DA 176 – Environmental Levy Account for Electricity – External Form
DA 185.4A12 – Registration Client Type 4A12 – Electricity producer – External Form
DA 185.4A14 – Registration Client Type 4A14 – Registered still – External Form
DA 185.4A15 – Registration Client Type 4A15 – Manufacture of excisable goods solely for own use – External Form
DA 185.4A16 – Client Type 4A16 – Non-commercial manufacturer of sugary beverages – External Form
DA 185.4A17 – Registration Client Type 4A17 – Tobacco Leaf Dealer – External Form
DA 185.4B11 – Licensing Client Type 4B11 – Distillation of spirits by an agricultural distiller – External Form
DA 185.4B12 – Licensing Client Type 4B12 – To own, possess or keep stills – External Form
DA 185.4B13 – Licensing Client Type 4B13 – To manufacture or import stills for sale or repair stills – External Form
DA 185.4B14 – Licensing Client Type 4B14 – Degrouping depot – External Form
DA 185.4B15 – Licensing Client Type 4B15 – Searcher of or searching for wreck – External Form
DA 185.4B16 – Licensing Client Type 4B16 – Container depot – External Form
DA 185.4B2 – Licensing Client Type 4B2 – Manufacturing warehouse – External Form
SE-ELC-02 – Environmental Levy on Electricity Generated in South Africa – External Policy