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. […]
FAQ: How do employers make interest and penalty payments?
When paying interest and penalties relating to a specific EMP201, indicate this by completing the applicable fields on the EMP201. SARS will allocate the payment to interest and penalties according to the period to which the EMP201 relates. If payment is made at the same time as submission of the EMP201, employers are required to […]
FAQ: What is a Payment Reference Number (PRN)?
Each payment form is pre-populated with a unique payment reference number, or PRN, which is used to match the allocations on the payment form to the actual payment made. The PRN enables a client to designate exactly what is being paid/settled, i.e. the specific period and/or tax type. The payment reference should always be 19- […]
