Merchant Shipping (International Oil Pollution Compensation Fund) Administration Act (No. 35 of 2013) Country/Territory South Africa Document type Legislation Date 2013 Source FAO, FAOLEX Original source Government Gazette No. 37174 of 18 December 2013. Long titleAn Act to provide for administrative matters in connection with levy imposed in terms of the Merchant Shipping (International Oil Pollution Fund Contributions Act; and to provide for matters connected therewith. Subject Sea, Environment gen. Keyword Marine pollution Oil pollution Liability/compensation Data collection/reporting Environmental fees/charges Geographical area Africa, South Atlantic, Southern Africa Abstract This Act requires a person who must pay the levy pursuant to section 2 of the Merchant Shipping (International Oil Pollution Fund Contributions Act to register with the Commissioner as defined by the Tax Administration Act. The Commissioner must register such person. Persons who are liable to pay the levy must submit a return and the Commissioner shall submit to such person an assessment of the levy. Other provisions of this Act concern record-keeping by persons receiving contributing oil and disclosure of information by the Commissioner. Full text English