• Diamond Export Levy Administration Act, 2007
  • Act
  • Part I : Interpretation
    • 1. Definitions
  • Part II : Registration, returns and payments
    • 2. Registration
    • 3. Cancellation of registration
    • 4. Returns and assessment periods
    • 5. Payment of levy
    • 6. Form, manner, place and date determined by Commissioner
    • 7. Maintenance of records
  • Part III : Election for producers and diamond beneficiators
    • 8. Election procedures
    • 9. Penalties
  • Part IV : Assessments
    • 10. Assessments to re-determine, recalculate and estimate amounts (Repealed)
    • 11. Reduced assessments (Repealed)
    • 12. Withdrawal of assessments (Repealed)
    • 13. Time limit for assessments (Repealed)
  • Part V : Refunds and interest
    • 14. Refunds (Repealed)
    • 15. Interest (Repealed)
  • Part VI : Miscellaneous
    • 16. Division of responsibility
    • 17. Applicability of Income Tax Act
    • 18. Rules
    • 19. Amendment of laws
    • 20. Act binding on State and application of other laws
    • 21. Short title and commencement
  • Schedule
    • Amendment of laws
  • Proclamations
    • Proclamation: Diamond Export Levy Act, 2007 and Diamond Export Levy (Administration) Act, 2007
    • No. 42 - Proclamation: Diamond Export Levy Act, 2007 and Diamond Export Levy (Administration) Act, 2007
  • Regulations
    • Rules Promulgated under Section 18
    • Schedule A: Rules in respect of the Diamond Export Levy Act (Act No. 14 of 2007)
      • Part I : Interpretation
        • 1. Definitions
      • Part II : Registration, Returns and Payments
        • 2. Registration
        • 3. Cancellation of registration
        • 4. Returns and assessment periods
        • 5. Payment of levy
        • 6. Maintenance of records
      • Part III : Election for Producers and Diamond Beneficiators
        • 7. Election procedure
      • Part IV : Assessments
        • 10. Assessments to re-determine, recalculate and estimate amounts
      • Part V : Refunds and Interest
        • 14. Refunds
        • 15. Interest
      • Part VI : Miscellaneous
        • Division of responsibility
        • Applicability of Income Tax Act
    • Schedule B: Rules in respect of the Diamond Export Levy Act, 2007 (Act No. 15 of 2007)
      • Part I : Interpretation
        • 1. Definitions
      • Part II : Basic Levy Regime
        • 2. Charging provisions
        • 3. Rates
      • Part III : General Relief Measures
        • 4. Import credit
        • 5. Relief for temporary exports
      • Part IV : Producer and Diamond Beneficiator Relief Measures
        • 7. Exemption for large producers
        • 8. Exemption for medium producers
        • 9. Exemption for small producers
        • 10. Exemption for diamond beneficiators
        • 11. Forms for the Administration of the Diamond Levy
      • Part V : Closing Items
        • Transitional arrangements
    • Forms
      • Form DL1: Elections Declaration
      • Form DL1(A): Proof of Election
      • Form DL66: Application for Refund
      • Form DL163: Diamond Export Levy Return
      • Form DL163A: Total export value for this period
      • Form DL163B: Import Credit
      • Form DL163C: Relief for Temporary Exports
      • Form DL163D: Relief for Election Purchases
      • Form DL163E: Exemption
      • Form DL185: Registration for Diamond Export Levy
      • Form DL480: Departmental Diamond Export Levy
      • Form DL484: Voucher of Correction: Departmental