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Carbon Tax Act, 2019 (No. 15 of 2019).

Pays/Territoire
Sudáfrica
Type du document
Législation
Date
2019
Source
FAO, FAOLEX
Titre complet
An Act to provide for the imposition of a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions; and to provide for matters connected therewith.
Sujet
Air et atmosphère, Environnement gén.
Mot clé
Qualité de l'air/pollution de l'air Couche d'ozone Changement de climat Lutte contre la pollution Éco-produits/processus écologique Taxe/impôt Droits/redevances relatives à l'environnement
Aire géographique
Afrique, Atlantique Sud, Afrique Méridionale
Résumé

This Act, imposes a carbon tax for the benefit of the National Revenue Fund. A carbon tax is a tax on the carbon dioxide (CO2) equivalent of greenhouse gas emissions. A person is— (a) a taxpayer for the purposes of this Act; and (b) liable to pay an amount of carbon tax as calculated in accordance with this Act, if that person conducts an activity in South Africa resulting in greenhouse gas emissions above the threshold set out in Schedule 2. The carbon tax must be levied in respect of the sum of the greenhouse gas emissions of a taxpayer in respect of a tax period expressed as the carbon dioxide equivalent of those greenhouse gas emissions resulting from fuel combustion and industrial processes, and fugitive emissions in accordance with the emissions factors determined in accordance with a reporting methodology approved by the Department of Environmental Affairs. A taxpayer that conducts an activity in respect of fuel combustion emissions that is listed in Schedule 2 must receive an allowance in respect of those emissions. There are various types of allowances. The Commissioner must annually submit to the Minister a report, in the form and manner that the Minister may prescribe, within six months from the date of submission of environmental levy accounts and payments, advising the Minister in respect of that tax period of— (a) the total amount of greenhouse gas emissions reported in respect of which taxpayers are liable for the carbon tax; and (b) the amount of carbon tax collected.

Texte intégral
Anglais
Site web
www.gov.za

Références - Législation

Amendé par

Taxation Laws Amendment Act, 2019 (Act No. 34 of 2019)

Législation | Sudáfrica | 2020

Mot clé: Commerce/industrie/sociétés, Financement, Mesures fiscales et de marché, Taxe/impôt

Source: FAO, FAOLEX