As the National Treasury and the South African Revenue Service (Sars) work to streamline the current diesel refund system, KPMG believes the development of a more simplified and concise refund framework is needed, particularly in reference to mining sector beneficiaries. The current Sars diesel refund system provides qualifying primary producers in the agriculture, forestry, fishing and mining sector a full refund of the Road Accident Fund levy and a partial refund of the fuel levy for every litre of diesel consumed.
