Page 64 - GSA Annual Report / Jaarverslag 2013

Insetnavorsing en -ontwikkeling
Inputs research and development 62
Diesel fuel industry (continued)
Dieselbrandstofbedryf (vervolg)
The latest information concerning issues with regard to the diesel rebate
From late 2011 many of Grain SA’s and Agri SA’s members were being audited by the South African
Revenue Service (SARS), and when they could not provide evidence of their diesel usage by means of
logbooks, SARS demanded two years of diesel rebate claims back from those producers.
After extensive negotiations with SARS, SARS informed Grain SA and Agri SA on 15 February 2013
that they were willing to make an exception on the keeping of logbooks in the past (before 1 April 2013).
It is SARS’s intentions to retrospectively amend all relevant divisions of Schedule 6 of the Customs and
Excise Act, so that alternative information can be used in those instances where logbooks were not kept
before April 2013.
It was the goal of SARS to have these amendments, which will allow producers to use alternative information
for past activities for which no logbooks were held, implemented by the end of May. The implementation has
presently been hampered due to a shortage of information and a dispute regarding the average diesel usage
figure for certain crops in certain areas. In light of this, SARS was forced to amend their recommendation to
the Treasury. SARS is currently awaiting the Treasury’s approval before the amendment recommendation
can be implemented.
Further it is widely experienced that the VAT claims of producers who have been audited are being
retained. This aspect has been taken up with SARS and they have appointed a dedicated person to
follow up these cases on an individual basis in order for VAT claims to be paid out again.
It is of critical importance that producers rigorously log their diesel usage as from 1 April 2013. Agri SA
and Grain SA commented on how a logbook should look, but it has not yet been cleared by SARS.
Meanwhile producers are encouraged to keep track of the minimum information that is currently
required by the law by means of a logbook at the main distribution points:
Date that diesel was pumped.
Amount of diesel pumped.
Die jongste inligting oor probleme ten opsigte van die dieselkorting
Sedert laat in 2011 is talle Graan SA- en Agri SA-lede deur die Suid-Afrikaanse Inkomstediens (SAID)
geoudit en indien hulle nie bewys van hulle dieselgebruik in die vorm van logboeke kon verskaf nie, het
die SAID twee jaar se dieselkortingeise van daardie produsente teruggeëis.
Na uitgebreide onderhandelinge met die SAID, het die SAID Graan SA en Agri SA op 15 Februarie 2013
in kennis gestel dat hulle bereid was om ‘n uitsondering ten opsigte van die byhou van logboeke in die
verlede (voor 1 April 2013) te maak.
Die SAID is van voorneme om alle betrokke bepalings van Bylae 6 van die Doeane- en Aksynswet
terugwerkend te verander sodat alternatiewe inligting gebruik kan word in gevalle waar logboeke voor
April 2013 nie bygehou is nie.
Dit was die SAID se doelwit om hierdie wysigings, wat produsente sal toelaat om alternatiewe inligting
te gebruik vir vorige aktiwiteite waarvoor logboeke nie bygehou is nie, teen die einde van Mei te
implementeer. Die implementering word tans opgehou deur ‘n tekort aan inligting en ‘n geskil oor die
gemiddelde dieselgebruiksyfer vir sekere gewasse in sekere gebiede. In die lig hiervan is die SAID
gedwing om hulle aanbeveling aan die Tesourie te wysig. Die SAID wag tans vir die Tesourie se
goedkeuring voordat die gewysigde aanbeveling geïmplementeer kan word.
Daar word verder wyd ervaar dat die BTW-eise van produsente wat geoudit is, teruggehou word.
Hierdie saak is met die SAID opgeneem en hulle het ‘n toegewyde persoon aangestel om hierdie sake
op ‘n individuele grondslag op te volg sodat BTW-eise weer uitbetaal kan word.
Dit is van kritieke belang dat produsente hulle dieselgebruik vanaf 1 April 2013 nougeset moet opteken.
Agri SA en Graan SA het kommentaar gelewer oor hoe ‘n logboek moet lyk, maar dit is nog nie deur die
SAID goedgekeur nie. Intussen word produsente aangemoedig om deur middel van ‘n logboek by die
hoofverspreidingspunte tred te hou met die minimum inligting wat tans wettig vereis word:
Datum waarop diesel gepomp is.
Hoeveelheid diesel wat gepomp is.
Agri SA and Grain SA
commented on how a
logbook should look,
but it has not yet
been cleared
by SARS.