Summary
The webpage describes step by step instructions on how to complete the DA 90 for the application of a refund in respect of Excise duty and fuel levy used by Missions, Embassies and other foreign representatives for fuel refunds.
It is divided into four sections, to be completed by:
- The South African Revenue Service (SARS);
- The applicant;
- The Embassy/Head of Mission; and
- The Department of International Relations and Cooperations (DIRCO).
Completion of the DA 90
Notes for completion are indicated on the top left-hand corner of the DA 90.
The SARS Officer completes the A1 Claim Receipt Particulars: (SARS) item upon the receipt of completed diplomatic and other foreign representatives refund application:
- Date(s) of receipt – the date on which the refund application is received;
- Group number – a group number allocated to all refund applications received per Head of Mission/Embassy and other representatives after capturing the refund application information; and
- Claim number – a number allocated to each refund application received per Head of Mission/Embassy and other representatives after capturing the refund application information.
The applicant completes the text fields on the B1 Information: (Applicant) item:
- Name – The name of the applicant applying for the refund;
- Designation – The designation of the applicant;
- Certificate of identity number issued by the DIRCO:
- Number – The number as it appears on the certificate of identity; and
- Passport Number – The number as it appears on the passport document;
- Mission/Embassy etc. details:
- The SARS reference number – Reference Number issued by SARS to the Mission/Embassy and other foreign representatives;
- Name of Mission/Embassy and other foreign representatives – The name of the Mission/Embassy and other foreign representatives.
- Mission/Embassy, etc. bank details:
- Name of account holder – The Mission/Embassy or other foreign representative to whom such Excise duty and fuel levy must be paid out to;
- Name of bank – The full name of the bank utilised by the Mission/Embassy or other foreign representatives;
- Account number – The account number as issued by the bank to the Mission/Embassy or other foreign representatives;
- Branch name – Where the Mission/Embassy or other foreign representatives is the holder of the account;
- Branch code – The branch code allocated to the bank;
- Type of account – i.e. current savings or other type of account; and
- Banking details to be authenticated by the relevant financial institution.
The applicant completes the fields on B2 Amount claimed: (Applicant) item:
- The correct number of litres for which a refund is applied for against the allocation description as indicated in box B3 page two of the DA 90; and
- The amount must correspond with the totals as indicated in box B3 on page two of the DA 90.
The SARS Officer captures the text fields under the C1 Payment Details (SARS):
- The financial voucher no. – The sequential number allocated by Bookkeeping;
- The electronic fund transfer (EFT) number. – The sequential number allocated by Bookkeeping for electronic payments; and
- The date – The date(s) to be inserted are the date(s) of the Financial Voucher, EFT No., whichever applicable.
The applicant completes the fields on the B3 original invoice(s)/purchasing slip(s) to support the refund application (Applicant) section:
- Original invoice(s)/purchasing slip(s) endorsed with the fuel station name and contact details to support the refund application must be attached to page two (2). These invoice(s)/purchasing slip(s) must correspond with the information indicated including the totals;
- Copies of the invoices(s)/purchasing slip(s) that support this refund application must be retained by the applicant and kept for five (5) years;
- The Line No. – The listing of the totals of invoice(s)/purchasing slip(s) submitted;
- The Vehicle reg. no.;
- This must be the vehicle registration number, registered in terms of Section 4 (3) of the National Road Traffic Act No. 93 of 1996; and
- A separate DA 90 must be completed for each vehicle.
- The number registered in terms of Section 4(3) of the National Road Traffic Act No. 93 of 1996; and
- A separate DA 90 must be completed for each vehicle.
- The Date – The day when the petrol or diesel or biodiesel was purchased from a fuel station;
- The Name of supplier(s) – The name of the fuel station where the petrol or diesel or biodiesel was purchased;
- Petrol – (Leaded/Unleaded litres):
- The applicant must indicate the type of petrol purchased in litres; and
- The figures must be rounded off to two (2) digits;
- Diesel – litres:
- The applicant must indicate diesel purchased in litres;
- The figures must be rounded off to two (2) digits;
- Biodiesel – litres:
- The applicant must indicate biodiesel purchased in litres;
- The figures must be rounded off to two (2) digits;
- The Amount – The applicant must indicate the amount paid on the invoice/purchasing slip for the petrol, diesel or biodiesel; and
- The Total – The applicant must indicate the total amount of petrol, diesel and biodiesel purchased as per the refund application.
The applicant completes the fields on the B4 Declaration of Certification: (Head of Mission/Embassy. etc.) section;
- The Name – the name of the official completed this part on behalf of the Mission/Embassy etc.;
- The Designation – The designation of the official completed this part on behalf of the Mission/Embassy etc.;
- The Signature – The signature of the official certifying on behalf of the Mission/Embassy etc.;
- The Date – The day, the month and the year when completed this part; and
- The Office Stamp box – The official stamp of the Head of Mission/Embassy etc. to certify the person(s) applying for the refund qualifies to enjoy diplomatic and/or other foreign representatives’ privileges.
An official from DIRCO completes the fields on the D1 Declaration of Certification: (Department of International Relations and Cooperation) section:
- The Name – The name of the official completed this part on behalf of DIRCO;
- The Designation – The designation of the official completed this part on behalf of DIRCO;
- The Signature – The signature of the official certifying on behalf of DIRCO;
- The Date – The day, the month and the year when completed this part; and
- The Office Stamp – The official stamp of DIRCO to certify the person (s) applying for the refund qualify to enjoy diplomatic and/or other foreign representatives’ privileges.
Officer from SARS completes the fields on the A2 Query to applicant: (SARS) section if the refund application is subject to rejection.
The SARS Officer completes the amount refunded in the Amount field and in the Total Amount field of the A3 Amount refunded: (SARS) section.
The SARS Officer completes the following fields in the A4 Audited by: (SARS) section:
- The Name – The name of the officer audited the refund application;
- The Designation – The designation of the officer audited the refund application;
- The Signature – The signature of the officer audited the refund application; and
- The Date – The day, the month and the year on which the refund application is audited.
The SARS Officer completes the following fields in the A5 Approved by: (SARS) section;
- The Name – The name of the Officer approved the refund application;
- The Designation – The designation of the Officer approved the refund application;
- The Signature – The signature of the Officer approved the refund application; and
- The Date – The day, the month and the year on which the refund application is approved.
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.
