South Africa published Government Notice R.487 on 11 July 2013 providing for all excise accounts to be submitted on e-Filing with immediate effect. Manual submissions will only be accepted for a period of three months from 11 July 2013. After the end of that period all submissions will need to be made done through e-Filing only.
Excise duties in South Africa apply to alcohol, tobacco and petroleum products and to some luxury items. Excise duties are self assessed and paid over to the South African Revenue Service on the basis of periodic returns.