Guide to DA 176 Enviromental Levy Account for Electricity Levy

Summary

This webpage is to assist licensees of Manufacturing Warehouses (VM) in the Electricity Generation Industry in South Africa:

• To complete the monthly Environmental Levy Account for Electricity (DA 176) correctly and
• To ensure that the correct levy is brought to account.

Completion of the DA 176 Monthly Electricity Levy Account

• The environmental levy account (DA  176) is the summarising document reflecting the quantity of electricity generated.
• The DA 176 account also reflects the total levy payable in respect of an accounting period, which must be submitted via eFiling.
• No quantity in respect of electricity may be deducted or set-off from the total quantity of electricity generated and accounted for on such account if it has been:
  
  • Appropriated for own use;
  • Exported from South Africa or
  • Lost due to subsequent generation.
• The Environmental levy account (DA 176) must be completed and kept for record purposes.
• All applicable boxes on the Electricity Levy Account, must be completed.
• If there is no figure to be declared for a specific box in a column applicable for that specific accounting period, it must be indicated by declaring 0.00 in that box.
• All alterations or deletions on an account, must be initialled at the bottom of the account by the person signing the declaration.
• The account must be duly completed and signed by the responsible person.
• DA 176 – Environmental Levy Account for Electricity:
  
  • Licensee Particulars (Part A):
    
    • Manufacturing Warehouse No:

1. • The letters VM and the number allocated by the Controller / Branch Manager must be inserted. Numbers such as the license serial number, factory registration number, etc., must under no circumstances, appear in the place of or with the warehouse number. For example, if the warehouse is situated in Pretoria, the number will appear as follows:

• • The warehouse number is of vital importance for identification purposes and licensees must therefore ensure that the correct number is furnished.
• Customs Client No:

• • The customs client number is of vital importance for identification purposes and licensees must therefore ensure that the correct number is furnished.

• Licensee Details:

• • Licensee – The name under which the licensee is to generate electricity. If any change in the name or the legal identity of a licensee takes place, the Controller / Branch Manager must be notified immediately.
  • Physical address – This must be the address where the actual production is taking place. If any change of address takes place, the Controller / Branch Manager must be notified immediately.
  • Postal Code – If any change of address takes place, the Controller / Branch Manager must be notified immediately.
• Accounting Period (From – To):
  
  • The opening and closing dates of an account, must be reflected and must cover a period of one (1) month.
  • The opening date of an account must follow immediately on the closing date of the previous account.

• Environmental Levy Payable (Part B):

• Electricity Generation Plant – This must be the name of the Electricity Generation Plant where the actual production is taking place.
• Quantity of Electricity Generated Kilowatt per hour (kW.h) – This will be the quantity in kW.h of electricity generated by the plant for the specific accounting period.
• Levy Rate – The levy must be calculated on the rate as stipulated in Schedule 1 Part 3B.
• Levy Payable – Equals the quantity of electricity per kW.h generated, multiplied by the levy rate as stipulated in Schedule 1 Part 3B.
• Nett total – The amount to be declared here is the levy payable per Electricity Generation Plant equals the quantity of electricity per kW.h generated, multiplied by the levy rate as stipulated in Schedule 1 Part 3B.
• Less: Overpaid on Previous account(s) –
  
  • Should a licensee have overpaid levy on its previous account(s), the amount overpaid must be inserted in this box.
  • The date of the previous account(s) and its reference/account number must be furnished as well as an explanation for the overpayment i.e. relevant account(s) must be attached.
• Plus: Underpaid on previous account(s) –
  
  • Should a licensee have underpaid levy on its previous account(s), the amount underpaid must be inserted in this box.
  • The date of the previous account(s) and its reference / account number must be furnished as well as an explanation for the underpayment i.e. relevant account(s) must be attached.
  • Interest must be brought to account.
• Total –
  
  • Equals the quantity of electricity per kW.h generated, multiplied with the levy rate as stipulated in Schedule 1 Part 3B, less and or plus levy over and or underpaid as per previous account(s).
  • The levy payable will be carried over to this box on DA 176.

• Declaration (Part C):

• The declaration must be completed and signed or countersigned by the sole proprietor, partner, director, manager or secretary or a person of equal or higher capacity in the registrant’s business.
• The person signing the declaration accepts full responsibility for the correctness of the Environmental Levy Account for Electricity.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.