Official source
Source domain: sars.gov.za
Collected on 8 September 2026
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Exemption from Ad Valorem Excise Licence and Payment
Small businesses with an annual value of ad valorem excise duty below R50,000 can apply for exemption from holding an excise licence and paying excise duty, provided they confirm their past and expected future liability does not exceed this threshold.
The document's recorded date is 18 September 2023. Confirm on the official source.
Reference
SC-CF-19-A03
Amounts
R 50 000, R 50
I, <the applicant must insert his/her full name> of <insert business name and physical address> hereby declare that my value for Ad Valorem Excise duty purposes during <insert the calendar year e.g. 2022> did not exceed R50 000 and is not likely to exceed R50 000 during <insert the calendar year 2023>.
