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FAQ: Who is liable to pay the Diamond export Levy to SARS?

1) A return levypayer (i.e. a registered person who makes payment of the levy on the basis of periodic return as contemplated in Section 5(1) of the Administration Act) will pay the levy in accordance with the stipulations of Section 5(1) of the Diamond Export Levy (Administration)

2) A holder of a permit is regarded as a direct levypayer (a person who does not qualify for registration under Section 2(1) of the Administration Act or is a person contemplated in Section 5(1A) of that Act) and will make payment of the levy before exporting the unpolished diamonds from South Africa

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