SARS have made available a very useful guide to provide information to entities that qualify to register for the diesel / biodiesel refund. The diesel / biodiesel refund system provides a refund on the fuel and RAF levies paid on diesel / biodiesel by qualifying industries in the following categories:
· On land;
· Offshore; and
· Rail and harbour services.
Instructions on how to keep records and substantiate claims are included in this guide. This is not only of direct interest to many agribusinesses, but also to their clients (primary producers) specifically.
Click here to download the SARS guideline on Diesel / Biodiesel refunds