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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 title
An 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