South Africa: Carbon tax for 2020 is due 29 July 2021

The carbon tax reporting for 2020 is due 29 July 2021.

The carbon tax reporting for 2020 is due 29 July 2021.

Carbon tax accounts reporting and payments for 2020 are due 29 July 2021.

  • The carbon tax is owed by persons that operate emissions-generation facilities at a combined capacity equal to or above the carbon tax threshold.
  • Those liable for the carbon tax must register with the South African Revenue Service (SARS), and obtain a consolidated license for the combination of its emissions facilities that generate emissions subject to the carbon tax.
  • The licensee must submit, for each tax period, an annual carbon tax account and must pay of the environmental levy.
  • For the first carbon tax period ended 31 December 2019, the deadline for the submission and payment of the annual carbon tax accounts was deferred to 31 October 2020 (from 31 July 2020).
  • For the second carbon tax reporting period—from 1 January 2020 to 31 December 2020—the deadline for the submission and payment of the carbon tax is 29 July 2021.

Read a July 2021 report [PDF 659 KB] prepared by the KPMG member firm in South Africa 


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