The discussion document outlines the internationally recognised aspects of an excise administration against which any excise review must be measured. The introduction and current practice of the duty-at-source (DAS) system of excise administration provides the context to the review of the excise legislation. Certain apparent shortcomings in the current legislation regarding DAS licensing, accounting, assessment and acquittal of excise duties have been identified for possible amendment. A comparison of various countries is also provided to demonstrate international examples of reform options. Finally, a summary conclusion reflects the proposals that SARS supports.

The discussion document aims to elicit constructive inputs and comments from all affected industries that manufacture, use, import and export excisable goods, as well as from broader excise stakeholders. Upon completion of the public comment period and once comments have been processed, SARS intends to approach representative industry bodies and applicable government departments for further engagements on those particular reform proposals that require additional inputs and refinement.

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