Policy on the Management of Diplomatic Immunities and Privileges ...

More documents

Recommendations

Info

DEPARTMENT OF INTERNATIONAL RELATIONS AND COOPERATION1.7 Refund of Excise Duty and Fuel Levy on petrol/ dieselpurchases for motor vehiclesReciprocity1.7.1 Diplomatic missions, consular posts and international organisationsas well as all transferred representatives are entitled to claim a refundof excise duty and fuel levy on petrol/diesel purchases, based onreciprocity for representatives of sending States.Claims1.7.2 The fuel levy refund scheme will be applicable only to claims notolder than six months from date of fuel purchase to the date of receiptat SARS and only on two duty and tax free vehicles per family, andone duty and tax free vehicle per single representative, as well as allofficial vehicles belonging to diplomatic missions, consular posts andinternational organisations.1.8 Refund of Value Added Tax1.8.1 The refund of Value Added Tax is regulated by the South AfricanRevenue Service (SARS) in terms of a Memorandum ofUnderstanding with the Department of International Relations andCooperation. The provisions of the MOU are executed by SARSPage 26 of 90
DEPARTMENT OF INTERNATIONAL RELATIONS AND COOPERATIONaccording to the Value Added Tax Guide to Foreign Missions in theRSA. A copy of the guide is obtainable from the Department ordirectly from SARS.1.8.2 All diplomatic missions, consular posts and internationalorganisations may claim a refund of VAT on tax invoices exceedingthe amount of R200 on all official purchases and services rendered atoffices and official residences.1.8.3 Diplomatic and consular representatives may reclaim VAT on locallypurchased vehicles subject to prescripts applicable to the acquisition,ownership period and disposal thereof.1.8.4 Transferred officials conferred with first entry privileges will beallowed the same privileges as diplomatic and consularrepresentatives, within the first six months of arrival only. The firstentry restriction is prescribed by legislation. The Department has nomandate to intervene for relief in this regard.1.8.5 When representatives leave the country:(a)VAT refunds on personal purchases by foreign representatives areeffected in cases where an accredited representative departs from theRepublic permanently upon completion of his/her term of duty andwho is exporting the movable goods in accordance with the provisionsPage 27 of 90
Page 8 and 9: DEPARTMENT OF INTERNATIONAL RELATIO
Page 77 and 78:
DEPARTMENT OF INTERNATIONAL RELATIO
Page 79 and 80:
Page 81 and 82:
Page 83 and 84:
Page 85 and 86:
Page 87 and 88:
Page 89 and 90:
show all

Policy on the Management of Diplomatic Immunities and Privileges ...

Create successful ePaper yourself

Delete template?

Save as template?