FAQ: What is the qualification for Imports?
a) No unpolished diamonds may be imported into South Africa unless: i) The unpolished diamonds have been declared in terms of the Diamond Export Levy Act to the Controller of Customs. ii) The unpolished diamonds have been released for imports by the Regulator. The provisions of Section 38(1) of the Customs and Excise Act No. […]
FAQ: What are the export requirements in relation to such Exports?
a) No unpolished diamonds may be exported from South Africa unless i) The unpolished diamonds have been registered for export by the South African Diamond Regulator. ii) The unpolished diamonds have been declared in terms of the Diamond Export Levy Act to the Controller of Customs. iii) The unpolished diamonds have been released for export […]
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 […]
FAQ: What is the export rate of duty and what is the aim of the Diamond Export Levy?
FAQ: What is an unpolished diamond and to whom does it apply?
It is a diamond in its natural state or a synthetic diamond which has after the production thereof not been altered in any manner and includes diamond, powder, a crushed diamond, a fragment and a partly processed diamond.
FAQ: Is there a reward?
No.
FAQ: Will I get whistle blower protection?
If you have committed no crime then YES.
FAQ: Can I be anonymous?
Yes
FAQ: Can I find out the result on the investigation?
No , we have to respect privacy.
FAQ: How do I report a tax crime?
We want to make reporting a tax or customs crime easy for you. So we’ve even created an online form for you to complete. What do you need to get together before you start? It’s helpful if you have an ID number; Tax Reference number of the person you are reporting. But it’s not essential. […]
