SARS auditors are focusing on the logbooks kept by farmers and rebates are being disallowed because of an insistence on slavish adherence to logbook ‘rules’.
Up until recently, 20% of a rebate could be disallowed if record-keeping was not up to standard. In other words, some discretion was allowed, as per Part 3, Note 6(h)(vii), to Schedule 6 of the Customs and Excise Act. Now, however, the logbook is regarded as the sole document for ascertaining the diesel rebate. The question is: does the Commissioner still have the discretion to award the rebate in the face of alleged non-compliance?
Read the full story on Farmer’s Weekly.
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