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The Diamond Export Levy (Administration) Act

Fully up to date with the 2020 legislation

Act 14 of 2007: Promulgated 10 December 2007

Compiled by

Costa Divaris

The Diamond Export Levy (Administration) Act

Act 14 of 2007: Promulgated 10 December 2007

Compiled by

Costa Divaris

2020 Edition

Terms and conditions

The Diamond Export Levy (Administration Act (14 of 2007) 2020 ed © 2021 C Divaris Bsp Seminars® Gauteng South Africa

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ISBN 978–1–928537–58–8

Latest legislation upon which this work is based The Rates and Monetary Amounts and Amendment of Revenue Laws Act 22 of 2020, the Taxation Laws Amendment Act 23 of 2020, and the Tax Administration Laws Amendment Act 24 of 2020, all promulgated on 20 January 2021.

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Quick contents


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Quick contents

Click on an item to go to that page

The Diamond Export Levy (Administration) Act ............................................... 3 Terms and conditions ....................................................................................... 5 Quick contents.................................................................................................. 7 South African fiscal legislation ........................................................................ 9

Warning on the tax Acts ................................................................................ 9 How to use this work ..................................................................................... 11 Stylistic conventions—legislation .................................................................. 13 Contents ......................................................................................................... 15 Index to sections and subsections................................................................... 17 Index to principal definitions ......................................................................... 19 Record of amendments ................................................................................... 21 The Diamond Export Levy (Administration) Act .......................................... 25

Preamble ...................................................................................................... 25 Arrangement of sections .............................................................................. 31

Part I ................................................................................................................. 33 Interpretation .................................................................................................. 33

Global definitions and meaning of words .................................................... 33 Part II ................................................................................................................ 37

Registration, returns and payments ................................................................ 37 Registration .................................................................................................. 37 Returns and assessment periods ................................................................... 39 Payment of levy ........................................................................................... 41 Delivery and records .................................................................................... 43

Part III .............................................................................................................. 45 Election for producers and diamond beneficiators ......................................... 45

Election procedure ....................................................................................... 45 Penalties ....................................................................................................... 47

Part IV .............................................................................................................. 49 Assessments ................................................................................................... 49

Deleted ......................................................................................................... 49 Part V ................................................................................................................ 51

Refunds and interest ....................................................................................... 51 Deleted ......................................................................................................... 51

Part VI .............................................................................................................. 53 Miscellaneous................................................................................................. 53

Schedule ........................................................................................................... 57 Amendment of laws ....................................................................................... 57

Not included here ......................................................................................... 57


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South African fiscal legislation


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South African fiscal legislation

Warning on the tax Acts

Never consult earlier versions of South African fiscal legislation without checking forward in time to look for retroactive amendments. Effective dates are supplied in this work only for amendments made in the edition year and earlier amendments not yet effective at the time of first publication of the edition. For the effective dates of earlier amendments, consult earlier editions. The effective dates of amendments follow no uniform pattern, are hugely varied, and sometimes are inaccessible to rational explanation. Moreover, they do not appear in the principal statutes themselves but are hidden in obscure amending acts.


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How to use this work


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How to use this work

Amending acts dated 2020 made no amendments to the Diamond Export Levy (Administration) Act 15 of 2007, promulgated on 10 December 2007, and commenced on 1 November 2008, by s 21 and Proc 42 GG 31525 of 20 October 2008. For details of earlier amendments, either consult the 2008, 2009, 2011 and 2017 editions of this work or the amending acts indicated in the small print following each amended provision. These entries in small print indicate all the amendments made and detailed since the inception of the act. For fuller details of these small-print entries, see the Record of Amendments table. Amending acts dated 2010, 2012, 2013, 2014, 2015, 2016, 2018 and 2019 made no amendments to the act.


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Stylistic conventions—legislation


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Stylistic conventions—legislation

Identifier Act, provision number (usually section, subsection; paragraph, subparagraph) Boxed heading, sentence case, centred Principal subject-matter (usually section, subsection, continuation; paragraph, subparagraph, continuation. Followed by provision number in square parentheses Boxed heading, italicized, sentence case, centred Principal subject-matter of item, continuation, followed by provision number in square parentheses Boxed heading, sentence case, right-justified Principal subject-matter of sub-item, continuation Dates, periods, percentages, fractions Rendered in bold Outside parties Rendered in italics Cross-references Restated in short form within square parentheses Acts, self-references, Schedules, Parts Underlined Defined words within quotation marks Rendered in bold Defined words without quotation marks (‘as defined in’) Rendered in bold italics Quasi-defined words (‘as contemplated in’, ‘referred to’, ‘as defined in’ ‘as determined by’) Rendered in bold italics Apparent errors Either rectified within square parentheses or correction suggested within square parentheses and indicated by question mark Extracts from explanatory memoranda Rendered against shaded background Commentary, without heading, boxed, italicized Opinion on meaning or significance of or aid to interpretation of immediately preceding provision or part of a provision Commentary, headed ‘Legislative history’, boxed, italicized Details and effective date of amendment Commentary, headed ‘Past wording’, boxed, italicized Immediately preceding text of amended legislation


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Contents


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Contents


The Diamond Export Levy (Administration) Act ............................................... 3 Terms and conditions ......................................................................................... 5 Quick contents .................................................................................................... 7 South African fiscal legislation .......................................................................... 9

Warning on the tax Acts ................................................................................... 9 How to use this work ........................................................................................ 11 Stylistic conventions—legislation .................................................................... 13 Contents ............................................................................................................ 15 Index to sections and subsections ..................................................................... 17 Index to principal definitions ............................................................................ 19 Record of amendments ..................................................................................... 21 The Diamond Export Levy (Administration) Act ............................................. 25

Preamble ........................................................................................................ 25 Arrangement of sections ................................................................................ 31

Part I ................................................................................................................. 33 Interpretation .................................................................................................... 33

Global definitions and meaning of words ...................................................... 33 Section 1 ......................................................................................................... 33

Definitions ................................................................................................... 33 Part II ................................................................................................................ 37 Registration, returns and payments .................................................................. 37

Registration .................................................................................................... 37 Section 2 ......................................................................................................... 37

Registration .................................................................................................. 37 Section 3 ......................................................................................................... 38

Cancellation of registration .......................................................................... 38 Returns and assessment periods ..................................................................... 39 Section 4 ......................................................................................................... 39

Returns and assessment periods ................................................................... 39 Payment of levy ............................................................................................. 41 Section 5 ......................................................................................................... 41

Payment of levy ........................................................................................... 41 Delivery and records ...................................................................................... 43 Section 6 ......................................................................................................... 43

Form, manner and place determined by Commissioner ............................... 43 Section 7 ......................................................................................................... 43

Maintenance of records ................................................................................ 43 Part III .............................................................................................................. 45 Election for producers and diamond beneficiators ........................................... 45

Election procedure ......................................................................................... 45

Contents


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Section 8 ......................................................................................................... 45 Election procedure ....................................................................................... 45

Penalties ......................................................................................................... 47 Section 9 ......................................................................................................... 47

Penalties ....................................................................................................... 47 Part IV .............................................................................................................. 49 Assessments ...................................................................................................... 49

Deleted ........................................................................................................... 49 Part V ................................................................................................................ 51 Refunds and interest ......................................................................................... 51

Deleted ........................................................................................................... 51 Part V—Refunds and interest ......................................................................... 51

Part VI .............................................................................................................. 53 Miscellaneous ................................................................................................... 53

Section 16 ....................................................................................................... 53 Division of responsibility ............................................................................. 53

Section 18 ....................................................................................................... 54 Rules ............................................................................................................ 54

Section 19 ....................................................................................................... 54 Amendment of laws ..................................................................................... 54

Section 20 ....................................................................................................... 55 Act binding on State and application of other laws ..................................... 55

Section 21 ....................................................................................................... 55 Short title and commencement ..................................................................... 55

Schedule ........................................................................................................... 57 Amendment of laws .......................................................................................... 57

Not included here ........................................................................................... 57

Index to sections and subsections


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Section 1 ........................................................................................................... 33 DELAA s 1(1) ................................................................................................... 33 DELAA s 1(1) sv ‘assessment period’ .............................................................. 33 DELAA s 1(1) sv ‘Customs and Excise Act’ .................................................... 33 DELAA s 1(1) sv ‘Levy Act’ ............................................................................ 34 DELAA s 1(1) sv ‘registered person’ ............................................................... 34 DELAA s 1(1) sv ‘Tax Administration Act’ ..................................................... 34 DELAA s 1(2) ................................................................................................... 34 DELAA s 1(3) ................................................................................................... 35

Section 2 ........................................................................................................... 37 DELAA s 2(1) ................................................................................................... 37 DELAA s 2(3) ................................................................................................... 37 DELAA s 2(4) ................................................................................................... 37


Section 4 ........................................................................................................... 39 DELAA s 4(1)(a) .............................................................................................. 39 DELAA s 4(1)(b) .............................................................................................. 39 DELAA s 4(2) ................................................................................................... 39 DELAA s 4(3) ................................................................................................... 40

Section 5 ........................................................................................................... 41 DELAA s 5(1) ................................................................................................... 41 DELAA s 5(1A) ................................................................................................ 41 DELAA s 5(2) ................................................................................................... 41

Section 6 ........................................................................................................... 43 DELAA s 6 ....................................................................................................... 43

Section 7 ........................................................................................................... 43 DELAA s 7(1) ................................................................................................... 43


Section 9 ........................................................................................................... 47 DELAA s 9(1) ................................................................................................... 47 DELAA s 9(2) ................................................................................................... 47

Part V—Refunds and interest ........................................................................... 51 Section 16 ......................................................................................................... 53

DELAA s 16(1) ................................................................................................. 53 DELAA s 16(1A) .............................................................................................. 53



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DELAA s 16(2) ................................................................................................. 53 Section 18 ......................................................................................................... 54

DELAA s 18...................................................................................................... 54 Section 19 ......................................................................................................... 54

DELAA s 19...................................................................................................... 54 Section 20 ......................................................................................................... 55

DELAA s 20...................................................................................................... 55 Section 21 ......................................................................................................... 55

DELAA s 21...................................................................................................... 55

Index to principal definitions


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Index to principal definitions


Assessment period ............................................................................................ 33 Customs and Excise Act ................................................................................... 33 Levy Act ........................................................................................................... 34 Registered person ............................................................................................. 34


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Record of amendments


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Act no & year

Act title Section Section—this Act

Act 4 of 2008

Taxation Laws Second Amendment Act

26 5(1A)

Amendments to amendments

Amendments to amendments: None in 2008.

Act no & year


Act 18 of 2009


53 1(1) ‘Customs and Excise Act’

Act 18 of 2009


54(a) 2(2)

Act 18 of 2009


54(b) 2(3)

Act 18 of 2009


55 4(1)(a)

Act 18 of 2009


55 4(1)(b)

Act 18 of 2009


56 5(2)

Act 18 of 2009


57(a) 14(3)(aA)

Act 18 of 2009


57(b) 14(5)

Act 18 of 2009


58(1)(a) 15(1)

Act 18 of 2009


58(1)(b) 15(2)

Act 18 of 2009


58(1)(c) 15(3)

Act 18 of Taxation Laws Second 58(1)(d) 15(4)



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2009 Amendment Act Act 18 of 2009


59(a) 17 (heading)

Act 18 of 2009


59(b) 17(1)


Amendments to amendments: None in 2009. Amendments to amendments: None in 2010.

Act no & year


Act 28 of 2011

Tax Administration Act Sch 1 para 167(a)

1(1) ‘Commissioner’

Act 28 of 2011


1(1) ‘Tax Administration Act’

Act 28 of 2011

Tax Administration Act Sch 1 para 167(c)

1(1)

Act 28 of 2011

Tax Administration Act Sch 1 para 167(d)

1(2)

Act 28 of 2011


7(1)

Act 28 of 2011

Tax Administration Act Sch 1 para 168(b)

7(2)

Act 28 of 2011


7(3)

Act 28 of 2011

Tax Administration Act Sch 1 para 169

10

Act 28 of 2011


11

Act 28 of 2011


12

Act 28 of 2011


13

Act 28 of 2011


14

Act 28 Tax Administration Act Sch 1 15



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Act no & year


of 2011 para 169 Act 28 of 2011


16(1)

Act 28 of 2011


16(1A)

Act 28 of 2011

Tax Administration Act Sch 1 para 170(c)

16(3)

Act 28 of 2011


17


Amendments to amendments: None in 2011.

Act no & year


Act 21 of 2012

Tax Administration Laws Amendment Act

93(a) 1(3)

Act 21 of 2012


93(b) 1(2)


Amendments to amendments: None in 2012. Amendments to amendments: None in 2013. Amendments to amendments: None in 2014. Amendments to amendments: None in 2015. Amendments to amendments: None in 2016.

Act no & year


Act 13 of 2017


19(a) 1(1) sv ‘Commissioner’, ‘Income Tax Act, ‘notice of assessment’

Act 13 of 2017


19(b) 1(1) sv ‘Tax Administration



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Act no & year


Act’ Act 13 of 2017


19(c) 1(2)

Act 13 of 2017


20 4(1)(a)

Act 13 of 2017


21(a) 9(1)

Act 13 of 2017


21(b) 9(3)


Amendments to amendments: None in 2017. Amendments to amendments: None in 2018. Amendments to amendments: None in 2019. Amendments to amendments: None in 2020.

Preamble


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The Diamond Export Levy (Adminis-tration) Act

Preamble

NO 14 OF 2007

ACT

To provide for administrative matters in connection with the imposition of an export levy on unpolished diamonds (but not including synthetic diamonds).

[ Checked against the original text of Act 14 of 2007]

Legislative history 2008 Proclamation 42, 2008 GG 31525 of 20 October 2008. Under s 21, sets the commencement date of the Diamond Export Levy (Administration) Act as 1 November 2008. Supersedes Proclamation 41, 2008 GG 31512 of 13 October 2008.

Amendments made by 1. Taxation Laws Amendment Act 3 of 2008

Promulgated 22 July 2008 2008—0 amendments]

2. Taxation Laws Second Amendment Act 4 of 2008 Promulgated 3 July 2008

[2008—1 amendment] 3. Revenue Laws Amendment Act 60 of 2008

Promulgated 8 January 2009 [2009—0 amendments]

4. Revenue Laws Second Amendment Act 61 of 2008 Promulgated 8 January 2009

[2009—0 amendments] 5. Taxation Laws Amendment Act 17 of 2009

Promulgated 30 September 2009 [2009—0 amendments]

6. Taxation Laws Second Amendment Act 18 of 2009 Promulgated 30 September 2009

Preamble


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Promulgated 2 November 2010 [2010—0 amendments]

8. Voluntary Disclosure Programme and Taxation Laws Second Amendment Act 8 of 2010

Promulgated 2 November 2010 [2010—0 amendments]

9. Taxation Laws Second Amendment Act 25 of 2011 Promulgated 14 December 2011



11. Tax Administration Act 28 of 2011 Promulgated 4 July 2012 [2012—17 amendments]

12. Rates and Monetary Amounts and Amendment of Revenue Laws Act 13 of 2012

Promulgated 9 October 2012 [2012—0 amendments]

13. Tax Administration Laws Amendment Act 21 of 2012 Promulgated 20 December 2012


Promulgated 1 February 2013 [2013—0 amendments]


Promulgated 2 December 2013 [2013—0 amendments]

16. Employment Tax Incentive Act 26 of 2013 Promulgated 18 December 2013



Preamble


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18. Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act 35 of 2013


19. Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act 36 of 2013


20. Tax Administration Laws Amendment Act 39 of 2013 Promulgated 16 January 2014

[2014—0 amendments] 21. Rates and Monetary Amounts and Amendment of Revenue Laws

Act 42 of 2014 Promulgated 20 January 2015





Act 13 of 2015 Promulgated 17 November 2015

[2015—0 amendments] 25. Tax Administration Laws Amendment Act 23 of 2015


26. Taxation Laws Amendment Act 25 of 2015 Promulgated 8 January 2016

[2016—0 amendments] 27. Revenue Laws Amendment Act 2 of 2016

Promulgated 20 May 2016 [2016—0 amendments]


Promulgated 19 January 2017

Preamble


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(Administration) Act 14 of 2016 Promulgated 19 January 2017








34. Taxation Laws Amendment Act 17 of 2017 Promulgated 18 December 2017









Promulgated 15 January 2020

Preamble


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Arrangement of sections


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BE IT ENACTED by the Parliament of the Republic of South Africa, as follows:—

ARRANGEMENT OF SECTIONS Sections

Part I

Interpretation

1. Definitions

Part II

Registration, returns and payments

2. Registration 3. Cancellation of registration 4. Returns and assessment periods 5. Payment of levy 6. Form, manner, place and date determined by

Commissioner 7. Maintenance of records

Part III

Election for producers and diamond beneficiators

8. Election procedure 9. Penalties

Part IV

Assessments [ Checked against the original text of Act 14 of 2007]

10. …[Deleted.] [ Checked against the original text of Act 28 of 2011] [ Checked against the original text of Act 14 of 2007]


12. …[Deleted.] [ Checked against the original text of Act 28 of 2011]



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Part V

Refunds and interest


15. …[Deleted.] [Not yet effective.]


Part VI

Miscellaneous

16. Division of responsibility [ Checked against the original text of Act 14 of 2007]

17. …[Deleted.] [ Checked against the original text of Act 14 of 2007]

18. Rules 19. Amendment of laws 20. Act binding on State and application of other laws 21. Short title and commencement Schedule


Part I: Interpretation—global definitions and meaning of words


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PART I

Interpretation

Global definitions and meaning of words

Part I

Interpretation [ Checked against the original text of Act 14 of 2007]

Section 1

Global definitions

DELAA s 1(1)

Definitions

[§1(1)] Definitions


1. (1) In this Act, unless the context indicates otherwise— [ Checked against the original text of Act 28 of 2011] [ Checked against the original text of Act 14 of 2007]

Assessment period

DELAA s 1(1) sv ‘assessment period’

[§1(1)] ‘[A]ssessment period’ means an assessment period as described in section 4(2);


‘[C]ommissioner’…[Deleted.]; [ Checked against original text of Act 13 of 2017]

[ Checked against the original text of Act 28 of 2011] [ Checked against the original text of Act 14 of 2007]

Customs and Excise Act

DELAA s 1(1) sv ‘Customs and Excise Act’

[§1(1)] ‘Customs and Excise Act’ means the Customs and Excise Act, 1964 (Act no 91 of

1964); [ Checked against the original text of Act 18 of 2009]



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‘Income Tax Act’…[Deleted.]; [ Checked against original text of Act 13 of 2017]


Levy Act

DELAA s 1(1) sv ‘Levy Act’

[§1(1)] ‘Levy Act’ means the Diamond Export Levy Act, 2007;


‘[N]otice of assessment’…[Deleted.]; [ Checked against original text of Act 13 of 2017]


Registered person

DELAA s 1(1) sv ‘registered person’

[§1(1)] ‘[R]egistered person’ means a person registered by the Commissioner as described

in section 2(4). [ Checked against the original text of Act 14 of 2007]

DELAA s 1(1) sv ‘Tax Administration Act’

[§1(1)] ‘Tax Administration Act’ means the Tax Administration Act, 2011 (Act no 28 of

2011); [ Checked against original text of Act 13 of 2017]


Meaning of words—I

DELAA s 1(2)

Meaning of words—I

[§1(2)] (2) Unless the context indicates otherwise, a word or expression to which a meaning

has been assigned in the Diamonds Act, the Levy Act or the Tax Administration Act bears that meaning for purposes of this Act.

[ Checked against original text of Act 13 of 2017] [ Checked against the original text of Act 28 of 2011] [ Checked against the original text of Act 14 of 2007]



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Meaning of words—II

DELAA s 1(3)

Meaning of words—II

[§1(3)] (3) Unless the context indicates otherwise, a word or expression to which a meaning

has been assigned in the Tax Administration Act bears that meaning for purposes of this Act.


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