Who should pay levies?

SAMAC
2019-11-01 13:14:00



A snippet out of the Government Gazette where it stated who should pay levies


Who should pay levies?

According to:

GOVERNMENT GAZETTE, 12 OCTOBER 2018

DEPARTMENT OF AGRICULTURE, FORESTRY AND FISHERIES
NOTICE 629 OF 2018

MARKETING OF AGRICULTURAL PRODUCTS ACT, 1996 (ACT No. 47 OF 1996)

ESTABLISHMENT OF STATUTORY MEASURE AND DETERMINATION OF LEVIES
ON MACADAMIA NUTS

Imposition of levy

5. A levy is hereby imposed on all inshell macadamia nuts received, from a grower, by a processor or consolidator of nut in shell.

Persons by whom the levy shall be payable

7. (1) The levy imposed under clause 5 shall -

(a) be payable by any processor or consolidator of nut in shell that receives inshell macadamias from a grower, regardless of whether such a processor, consolidator of nut in shell or exporter buys the macadamias from the grower or acts as a marketing agent.

(b) be a grower's levy, deducted from the grower's returns by the processor, importer, exporter or consolidator of nut in shell.

(c) inclusive of persons or concerns who process and produce macadamia nuts, trades with macadamia nuts, husks, kernels or inshell or who grows and sells macadamia trees.

(d) be payable by processors, nut in shell consolidators and exporters in the instance where kernel is received from other processors, nut in shell consolidators or exporters and no guarantee is received by means of an affidavit or warranty that a levy has not been paid on the specific consignment. In such instances a levy shall be determined by converting the kilograms of kernel to an inshell basis by dividing the kilograms of kernel by 0.3 and applying the levy as stated in clause 5. This amount shall be deducted and paid over to SAMAC by the processor, nut in shell consolidator or exporter on behalf of the person supplying the kernel, which is equal to the levy as stated in clause 5 for nut in shell at a kernel recovery of 30%.

(2) It is the responsibility of the grower to ensure that a levy is deducted and paid over to SAMAC, although a processor, nut in shell consolidator, exporter or importer can also be held liable.

(3) In the instance of a dispute on the definition, classification or responsibility of an entity, the inspector shall make the determination on who is responsible for the payment of the levy.