upmditu l"e lAvy ( Rb'Lauranl Stn itts) Rrgulalions, 1990

L.N. 101 or 1990

EX PE!Io'D I1'UlU: LEVV ACT, 1990

(ACT NO. XXII 0.' 1990)

upmditu l"e lAvy ( Rb'Lauranl Stn itts) Rrgulalions, 1990

IN exercise of the powers conferred by section 14 of the

Eltpenditure Levy Act. 1990, the Minister of FinallCC has made the

following regulalions:-

These regulations may be cited as the Expenditure Levy

(Re$l3urant Services) Regulations, 1990 and !.hall come into force on

the Sth July. 1990 exce pt for regulation 8 which shall come into force

on Ihe 161h July, 1990.

In these regUlations, unless the context otherwise reQui res -

Accountant Ge neral"' means the Account ant General and

W

to tile extent of Ihe a uthori ty given . includes any offICer of the

Depanment authorized by the Accountant General in Ihal behalf

or

for the PUrpo$e

these reglllalioll$;

"Act" mean s the Expe ndi ture Levy Act, 1990;

"establishment" in the oontut of Item 2. of the Schedule to

the Act means hotels , holiday com plexes, tourist vill ages,

apanholels, guest houses and hostels

"inspector~ shall have the meaning ascribed to it in section 8

of the Act;

kregistered~ shall ha ve

the meaning ascri bed 10 it in section

9 of the Act;

kresta uranl services~ means those: goods and services specified

in Item 2 of the Schedule to Ihe Act ,

J . Forms referred 10 in thcse regula tions shall be made available

free of charge by the Acrounlant General at the specific request of a

registered person or of a person to be registered. No return, statement,

ceniticate or OIh er information required to be submitted by these

regulatio ns shall be deemed to have been sub mitted unless it is mode

on a form supplied or approved by the Accou DlaDl Gene ral .

Any person who is in the business of providing goods and

services specified in Item 2 of the Schedule to the Act shaH apply for

registration by submi tting the prescribed form duly signed , in respect

of eaeh and every establishment providing such services, to the

Accoun tant ~neral within fifteen days from the issuance of the

requisite licence by the Hotels and Cateri ng Establishments Board

the application form is to be accompani ed by the original or

authenticated copy of the cenificate issued by the Hotels and Catering

Establishmcnu; Board and the relative Po lice permit.

S. When the Accoun tan t Gel1('ral is satisfied that the person Cenifi<al< 0(

submitting the application for regist ration is in conformity with the Rcplnltiooo.

Act, he shall issu e a Cenificate of Registration and the person applying

for registration shall not perform such business until such Cenificate

is issued

Provided that any person already performing business prior 10 the

comi ng into force of these regulations shall be e ntitled to cont inue

performing such business unless the Accountant General, by wrilten

notice, refuses such registration .

( I) The Accountant General is to be notified. within JOdays

from the occurrence of the event. of any of the following cha nges

(i) closing down of the business supplying scheduled goods

and services;

(ii) sale or transfer of business or change in the trading name

of tbe business;

(iii) change in the address of the principal place at which

the business is carried on;

(iv) death . bank ruptcy. interdiction or incapacity of the

registered person;

(v) dissolution of incorporated company or paTlnefllhip; and

(vi) cessation of supply of scheduled goods or se rvices for

any other reason.

(2) Notification shall be made in wri ting indicating the

Registration Number and giving the date on whkh the change took

place. When an individual proprietor dies o r beoomes bank rupt o r

interdictcd or incapacitated. the person duly authoriu:d to carry on

the business shall make th e necessary notification . Similarly when a

liqu idator takes ove r the affaifll of an incorpora ted company be shall

notify the AC(:ount~nt General of the day from which he became

responsi ble and the circumstances in which he took over.

The Expenditu re Levy Regist THtio n Number indicated on the

rel ative CeTlifK:ate of Regist ratio n by the Accoun tan t General shall be

stated in legible charaetefll on the invoice issued in terms of section 7

of the Act and on all returns o r othe r documenls required to be

submined by these regulations.

An Expendi ture Levy shall be charged to the purchase r and

collected by the seller al the rate of ten per centum (10%) on the price

paid or payable for the provision of the sched uled goods and services

specified in Item 2 of the Schedule to the Act .

If the registe red person decides 10 deposit the levy collected

in a bank in terms OfSCClion 50f the Act . he is tosu pply the Accountant

General with details of the relevant bank account withiD a .... eek from

the opening of such account a nd thereafter deposit such levy into the

account at in tcrvals not e~ceeding fifteen days. Anymoneysodeposiled

in any such accoun t shall o nl y be payable to, and may only be re leased

by Ihe ban k ill favou r o f. the Accountant Gene ral on account of any

levy collected by the se lle r.

Invoices req uired \0 be iSSlled by t he seller 10 t he pu rchaser

in terms of section 1 of the Act must show in legihle characters the

following

(i)

a consecu tive iden tifying numbe r;

<i i)

Regist ration Num be r

(ii,) lIame and

address of registered person and/or

establishmen t;

(iv) date and time of supply;

(v) a description which identifies the goods or sc rvu:es

supplied incl uding quantities. prices and charges ;

(vi)

the lo tal charge made, excluding Expend iture Levy;

(vii)

\olal Expend iture Lev)'; a nd

t he 10lal amOUIlI paid or payable by the purchaser.

(vii i)

11 . A receipt prod uced by a Cash Register may serve the purpose

of the invoice required by the Act provided that the ti ll roll s include

all the de tai ls req uired for a normal invoice and a product coding

S)'$tem is used clearly iden tifyi ng the diffe rent goods and services

supplied. ProduC1 rode lists must be made readily available to

purchasers. inspectors a nd the Accountant General.

The ba nk shall process a payment o rder give n by a Credit

Card holder in 1'rSpeC1 of which o rde r levy is payable . notwithstandi ng

any arrangements that may exist between the bank and the Credit

Card holder.

C-"", .. _ .

A ny invo ke produced by a compu te r. either on pa per.

magnetic media or fo r direC1 transmission. must include all the

information req uired for a normal invoice.

A purcha:;er o f sched uled goods and services shall. on

demand . show !Ill invoice or receipt fo r goods and services supplied

to any inspeC10r or to any police o fficer withi n one hundred me tres of

the place whe re the levy was paid.

(I) Eve ry registered person must keep up 10 date records

of aU sched uled goods and services supplied in the course of his

business. Records shall be kept in a way which wi ll enable an Inspecto r

or the Accountant Ge neral to check and reconcile the da ta used to fill

in E xpenditure levy mon thly re turns. Such records shall be preserved

fo r at least two years and made read ily available 10 the Accountant

General on request.

(2)

Busin ess records shall include

(i) copies of invoices o r cash register till rolls ;

<ii)

a record of daily tak ings;

(iii) bank state ments and paying-i n slips of the designated

b,;ink account opened in terms of section 5 of the Act : and

(iv)

the business Expc ndi tuTe Levy Account.

Records may be kept on a IiOfIl lMlte r. on magnetic ta pe, disc C_p"l<. , _ .

o r any o the r medium provided Ihal they can be- readily converted into

s~ tisfactori ly legibl e form and made avai lable to the Inspector o r the

Account ant General on request. An Inspector or the Accountant

Gene ral is to have access to such reco rds and may check the computefs

operat ion. The registered person o r a nyone elsc havin g c h~rge of, or

o therwise coocem ed "'ith. the ope ration of the computer or its softwa re

sha ll . on request. provide Ihe nece$S3.ry informa tion a nd/orciarification

to the Inspector o r the Accountant Gene ral. A registe red person is to

inform the Accountant General im mediately he decides to use the

services of 8 computer bureau an d gua ra ntee 8C1:eSS to re<:Qrds

pertain in ~ to hi s business which are kept by the bureau as if they we re

kept at hi S principal place of busi ness.

11. Every registe red pe rson shall by the flfteenth day of th e

month submit a return to the Account ant Gene ral, including a ni l

return. made out in tripl icate o n the form provided o r approved by

the Accountant General contai ning the following details in respect of

the preceding month

(i) full name and address of registered person andlor

establ ishment;

(ii)

Registrati on Number

(iii)

value of goods a nd services suppl ied eac h day o f the

mo nth

(iv) value of Expend ilUre Le vy collected cach day of Ihe

month ;

(v) the total val ue of goods and services supplied and

Expenditu re Levy collected during the mont h;

(vi ) ident ifying numbe r of the flrst and last invoice/ receipt

issued by the selle r du ring the month; and

(vi i) any other details or information whi ch the Account ant

Gene ral may consider necessary.

Th e total Expenditure Levy collected shall be re mitted to Re ... , .. """

the Accou ntant General together with the submission of the monlh ly '" Ic>?

return and an a ppropria te receipt shall be issued. Proof of payment

shall bo:: the rece ipt issued by the Accountant General.

Whe re the ci reumstu nces of the case warra nt an adjustment

to the satisfaction of the Accountant Gene r~ l , the registered pe rson

shall. on 1 he occasion ohhe next remiuance to the Accountanl Gen era I.

be e nt itled to sct-orf and recoup from the total amount of Expenditure

Levy to be remilled to the Accounta nt General an amount

corresponding to the amount overpaid provided tbat be sball quote on

that monthly return the Accountant General"s aUlbority for such set-

off.

The Accountant General may ma ke assessments in terms of

section iO of tbe Act within two years from the day on which such

levy was due or had been coll ected.

When the Accountant General becomes aware tbat an

unregistered person has collected the Expenditure Levy prio r to

registration. such levy shall bave 10 be remilled to the Accountant

General befo re consideration ca n be given 10 the person's applicat ion

for registration, and this wi thout prejudice to any action that may be

taken in terms of the Act and any other law or regulation in force. If,

for any reason whatsoever, the person cannot be re gistered by the

Accountant General, such levy shall not be refunded to the applicant.

Persons who on tile date of puhlication of these regu lations

are in possession of a licence 10 supply the sclleduled goods or services.

issued by the Hotels and Catering Establishmen ts Board shall

nonetheless apply for registration by th e Accoullta nt General for the

purposes of these regulations by the 13th July, 1990.

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