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Concise Guide to Carbon Tax

A concise and practical guide to Carbon Tax including applicable legislation, regulations, SARS Rules and forms

Publication Language: English
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ISBN/ISSN: 9780639012650

A concise and practical guide to Carbon Tax including applicable legislation, regulations, SARS Rules and forms

This publication contains an insightful analysis of the Carbon Tax Act and related Regulations. Most importantly, it demystifies the administration of the carbon tax as an environmental levy under the Customs and Excise Act. It does this by explaining how to derive and calculate a carbon tax liability; and, by providing practical guidance on the management and submission of a carbon tax return, completion of the required forms, and payment of an amount of carbon tax - taking into account the permissible allowances and deductions. Print available from 14 October, ebook 5 October.

 

Chapter 1 - The carbon tax regime

Chapter 2 - Strategic management of carbon tax

Chapter 3 - Carbon Tax Act

Chapter 4 - Allowances and deductions

Chapter 5 - Administration of the carbon tax

Appendix 1 - Carbon Tax Act 15 of 2019

Appendix 2 - Trade Exposure Allowance Regulations

Appendix 3 - Emissions Intensity Allowance Regulations

Appendix 4 - Carbon Offset Regulations

Appendix 5 - Environmental levy in respect of carbon tax imposed in terms of Carbon Tax Act, 2019

Appendix 6 - Form DA 185: Application Form: Registration/Licensing of Customs and Excise Client

Appendix 7 - Annexure DA 185.4B2: Licensing Client Type 4B2: Manufacturing Warehouse

Appendix 8 - Customs/Excise Internal Checklist for Supporting Document

Appendix 9 - Form DA 180: Environmental Levy Account for Carbon Tax

Appendix 10 - Annexure DA 180.01A.1: Fuel Combustion (Stationary)

Appendix 11 - Annexure DA 180.01A.2: Fuel Combustion (Non-Stationary)

Appendix 12 - Annexure DA 180.01B.1: Fugitive (Oil and Natural Gas)

Appendix 13 - Annexure DA 180.01B.2: Fugitive (Coal Mining and Handling)

Appendix 14 - Annexure DA 180.01C: Industrial Process

Appendix 15 - Annexure DA 180.02: Carbon Tax Allowances

Appendix 16 - Completion notes for the DA 180 Environmental Levy Account for Carbon Tax, DA180.01A.1 Fuel Combustion (Stationary), DA180.01A.2 Fuel Combustions (Non-Stationary), DA180.01B.1 Fugitive (Oil and Natural Gas), DA180.01B.2 Fugitive (Coal Mining and Handling), DA180.01C Industrial Process and DA 180.02 Carbon Tax Allowances

Appendix 17 - National Greenhouse Gas Emission Reporting Regulations