Webber Wentzel's Mining Sector Round Up 2024

Payment Of Diesel Rebates

Taxpayer must demand immediate payment of diesel rebates. Set-off or delay in payment should only occur once letter of demand issued.

Section 75(1A): Diesel rebates must be paid to qualifying taxpayers upon submission of their claims.

Notwithstanding a potential audit or verification, SARS cannot withhold or set-off diesel rebate claims.

Tax Administration Act provisions allowing refunds to be withheld during an audit or verification cannot be used. ● Diesel rebates are provisional payments. ● SARS must pay out rebates even if it is auditing the claims.

Diesel rebate claims must be submitted even if SARS has been withholding.

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