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in September 2018 to US$62,02 per barrel in September 2019. Over
the same period, the rand weakened against the dollar from R14,69
to R14,84. The decrease in the Brent crude oil price together with a
moderate depreciation of the rand, led to a decrease in the domestic
wholesale price of diesel.
The maize price index and the diesel price index are shown in
Graph 6. Given an expected producer price3 of R2 370 per ton for
maize for the coming season and together with minor increases in
diesel prices, the ratio between the diesel price and the maize price
weakened further.
DIESEL REBATE
The diesel rebate for which producers qualify comprises 40% of the
general fuel tax and 100% of the Road Accident Fund levy.
In February 2019 the Minister of Finance announced that the general
fuel levy and the Road Accident Fund levy would increase by five
cents per litre and 15 cents per litre respectively in April 2019. A further
announcement was made regarding a levy on exhaust gases, which
meant that the tax on diesel increased by another two cents per litre.
This meant that the diesel rebate increased from 321,8 cents per litre
to 333,6 cents per litre in April for 80% of legal use. Graph 7 illustrates
how the diesel rebate increased over time.
DIESEL REBATE SYSTEM
The diesel rebate once again received priority attention during this
reporting period. Delays in the payment of the diesel rebate and VAT
claims caused producers to experience major cash flow problems.
Some delays in pay-outs was without reason given by SARS, whilst
others were due to audits been done; problems with communication
and interpretation of logbook entries. Frequent meetings were held with
SARS head office in this regard. During the end of 2018, Grain SA also
participated in industry workshops held by SARS and the Treasury to
review the current diesel rebate and to create a better functioning diesel
rebate system.
Grain SA also designed and participated with Agri SA and SAIT in a
questionnaire, where valuable information was obtained that could be
taken up with SARS and the Treasury. Frequent discussions were also
held with the Tax Ombud to bring problems experienced with delays to
his office’s attention.
3 Average producer price = Safex, July 2020 price - average differential cost - handling costs
3 Gemiddelde produsenteprys = Safex, Julie 2020-prys - gemiddelde differensiële koste - hanteringskoste
US$79,13 per vat in September 2018 tot US$62,02 per vat in September
2019. Oor dieselfde tydperk het die rand vanaf R14,69 tot R14,84 teen
die dollar verswak. Die daling in die prys van Brent-ruolie, tesame met ’n
matige vermindering in die waarde van die rand, het tot ’n daling in die
plaaslike groothandelprys van diesel gelei.
Die mielieprysindeks en die dieselprysindeks word in Grafiek 6 getoon.
Gegee ’n verwagte produsenteprys 3 van R2 370 per ton vir mielies vir
die komende seisoen, en saam met geringe verhogings in dieselpryse,
is die verhouding tussen die dieselprys en die mielieprys nog swakker.
DIESELRABAT
Die dieselrabat waarvoor produsente kwalifiseer, bestaan uit 40% van die
algemene brandstofbelasting en 100% van die Padongeluksfondsheffing.
Die Minister van Finansies het in Februarie 2019 aangekondig dat
die algemene brandstofheffing en die Padongeluksfondsheffing in
April 2019 met vyf sent per liter en 15 sent per liter onderskeidelik
gaan toeneem. ’n Verdere aankondiging is gemaak van ’n heffing vir
uitlaatgasse, wat meegebring het dat die belasting op diesel met ’n
verdere twee sent per liter toegeneem het. Dit alles het meegebring
dat die dieselrabat vanaf 321,8 sent per liter na 333,6 sent per liter
toegeneem het – vir 80% van regmatige gebruik. Grafiek 7 toon hoe die
dieselrabat oor tyd toegeneem het.
DIESELRABATSTELSEL
Die dieselrabat het weer eens in hierdie verslagdoeningstydperk
prioriteitsaandag ontvang. Vertragings in die betaling van die diesel-
rabat en van BTW-eise het veroorsaak dat produsente ernstige
kontantvloeiprobleme ervaar het. Sekere vertragings in uitbetalings
het voorgekom sonder dat die SAID redes verskaf het, terwyl ander
veroorsaak is deur oudits wat uitgevoer is, probleme met kommunikasie
en die vertolking van logboekinskrywings. Gereelde vergaderings is met
die SAID se hoofkantoor in hierdie verband gehou. Aan die einde van
2018 het Graan SA ook deelgeneem aan bedryfswerkswinkels wat deur
die SAID en die Tesourie gehou is om die huidige dieselrabat te hersien
en ’n beter-funksionerende dieselrabatstelsel te skep.
Graan SA het saam met Agri SA en SAIT ’n vraelys ontwerp wat waarde-
volle inligting verkry het wat met die SAID en Tesourie opgevolg kan word.
Gereelde gesprekke is ook met die Belastingombud gevoer om probleme
wat met vertragings ervaar word onder sy kantoor se aandag te bring.
2 500
2 000
1 500
1 000
500
0
Index
Indeks
GRAPH 6 – Indices of the producer price of maize and the wholesale price of diesel.
GRAFIEK 6 – Indeks van die produsenteprys van mielies en die groothandelprys van diesel.
1985/19861986/19871987/19881988/19891989/19901990/19911991/19921992/19931993/19941994/19951995/19961996/19971997/19981998/19991999/20002000/20012001/20022002/20032003/20042004/20052005/20062006/20072007/20082008/20092009/20102010/20112011/20122012/20132013/20142014/20152015/20162016/20172017/20182018/2019*
Diesel price index
Dieselprysindeks
Maize price index
Mielieprysindeks
* Preliminary/Voorlopig
Source: Grain SA
Bron: Graan SA
Indices/Indekse:
1985/1986 = 100