65 / 116
63
October 2018
can be resolved, but also to consider how
the proposed new system could help to
mitigate and resolve these issues.
The survey results are summarised in
the above infographics. There were
826 respondents of whom 47 did not
complete the survey. These respondents
were excluded by the control question:
On whose behalf do you claim the diesel
refund? The 47 respondents do not claim
the diesel refund. Accordingly, 779 of the
826 respondents claim the diesel refund.
However, note that the results of this survey
are indicative of the issues experienced by
those who completed the survey. It is not to
be generalised as representative of all users
that make use of the diesel refund system.
Conclusion
The survey results have highlighted key
areas that can be improved. For cases
where refunds have been delayed, it seems
communication and feedback from SARS is
an area of concern. Greater clarity on the
requirements and guidelines from SARS
is needed – especially in terms of the
logbook requirements. Most of the users
sampled find the requirements of the draft
logbook to be impractical to apply in their
business operations.
These results will be shared with SARS,
National Treasury and the Tax Ombud, in
a spirit of collaboration to resolve current
issues and to incorporate solutions in the
proposed new system.
Enquiries
Dr Requier Wait, at
requier@agrisa.co.za
or Erika de Villiers, at
edevilliers@thesait.
org.za
.
9. In the last year (from January
2017) have you experienced
any delays in receiving diesel
refunds from SARS?
4. For diesel refunds claimed in the last year (from January 2017), how
long did it typically take from the time that you submitted your
VAT return until you received your diesel refund?
13. If you have experienced delays, who have you approached
to resolve the issue?
14. Which channels assisted you to resolve your issue?
10. Have VAT penalties been lev-
ied due to diesel refunds being
audited/delayed?
11. Do you use the draft SARS logbook
template to support diesel refund
claims?
7. Have you experienced delays in SARS offsetting the diesel refund
against the VAT on their system in line with your VAT returns?
8. Has your
experience
with claiming
and getting the
diesel refunds
been improving
over the last
five years?
5. Do you think that the SARS guidance
on the diesel refund requirements is
adequate?
6. Do you find that it is practical
in your business/operation to
provide the information required
in the draft SARS logbook?
12. Which reasons did SARS give for the delay?
3. In respect of which industry do you claim the diesel refund?