Sars publishes final provisions for diesel refund for food manufacturers
The most notable are changes to the definition of ‘foodstuffs’, as well as the requirements for applying for registration and claiming refunds.
The most notable are changes to the definition of ‘foodstuffs’, as well as the requirements for applying for registration and claiming refunds.
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And the definition of ‘manufacturing premises’ means businesses that make and sell food in the same building are excluded.
General fuel levy and RAF levy to stay the same.