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Reference library · SARS sources

Diesel refund legislation and cases.

Links to primary legislation, SARS policies, forms and dispute-resolution judgments published on the SARS website, focused on rebate item 670.04 and related diesel refund matters.

Discuss your matter Diesel refund advisory

Legislation & guidance

Tax legislation and SARS material

These links point to the official SARS website. Rates, schedules and policies are updated by SARS from time to time. Always confirm you are reading the current version.

Court cases

Dispute resolution judgments

Cases listed on the SARS website involving diesel refunds under rebate item 670.04 (and closely related customs and excise disputes). Grouped by court. All links open on sars.gov.za.

SARS dispute resolution judgments index · Full judgments document list

High Court