{"id":3228,"date":"2024-03-26T15:55:45","date_gmt":"2024-03-26T13:55:45","guid":{"rendered":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/"},"modified":"2024-03-26T15:55:45","modified_gmt":"2024-03-26T13:55:45","slug":"guide-to-da-180-environmental-account-for-carbon-tax","status":"publish","type":"post","link":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/","title":{"rendered":"Guide to DA 180 Environmental Account For Carbon Tax"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"132620\" class=\"elementor elementor-132620\" data-elementor-post-type=\"post\">\n<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8b0ccf6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8b0ccf6\" data-element_type=\"section\">\n<div class=\"elementor-container elementor-column-gap-default\">\n<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4f9ab2e\" data-id=\"4f9ab2e\" data-element_type=\"column\">\n<div class=\"elementor-widget-wrap elementor-element-populated\">\n<div class=\"elementor-element elementor-element-3a5d0c2 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"3a5d0c2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n<div class=\"elementor-widget-container\">\n<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.sars.gov.za\/wp-content\/uploads\/Ops\/Policies\/SE-CBT-04-DA180-Environmental-Account-for-Carbon-Tax-External-Guide.pdf\"><br \/>\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\"><br \/>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Download PDF Guide<\/span><br \/>\n\t\t\t\t\t<\/span><br \/>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<div class=\"elementor-element elementor-element-fb58d19 elementor-widget elementor-widget-text-editor\" data-id=\"fb58d19\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n<div class=\"elementor-widget-container\">\n<h2>Summary<\/h2>\n<p>The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures.<\/p>\n<h2>Carbon Tax Account Administration<\/h2>\n<ul style=\"list-style-type: disc\">\n<li>The business entity must be registered with the South African Revenue Services (SARS) as an <a href=\"https:\/\/secure.sarsefiling.co.za\/landing\" target=\"_blank\" rel=\"noopener\">eFiling<\/a> client in terms of the Customs and Excise Act, No. 91 of 1964 (the Act) before it can submit the annual declaration electronically to SARS.<\/li>\n<li>The account information must be submitted to SARS <a href=\"https:\/\/secure.sarsefiling.co.za\/landing\" target=\"_blank\" rel=\"noopener\">eFiling<\/a> on the EXD\u00a0180 return. The completed and signed DA\u00a0180 account, with its relevant annexure(s) in hard copy and its supporting documents, must be kept for record purposes for a five (5) year period from the date the document was signed and dated by the business entity [Refer to rule 119A.R101A(10)(d) (a &#8211; g)].<\/li>\n<li>The \u2018Gross Levy Payable\u2019, \u2018Nett Levy Payable\u2019, \u2018Underpaid\/Overpaid\u2019 and \u2018Total Amount Payable\u2019 respectively, must all be indicated in Rand (R) and Cent (C) values on the hard copy as well as on the EXD\u00a0180.<\/li>\n<li>The DA\u00a0180 and its annexures for every period must be safely kept in a fireproof safe.<\/li>\n<li>A single DA\u00a0180 with its relevant annexure(s) must be completed as a consolidation of all the emission facilities licensed under the name of the business entity. This means the emissions equivalent of all the emission facilities must be totalled on the DA\u00a0180 and its relevant annexure(s) according to the corresponding Intergovernmental Panel on Climate Change (IPCC) codes.<\/li>\n<\/ul>\n<p><span style=\"font-size: 18pt\"><strong>Completion of the DA 180 Environmental levy account for Carbon Tax and its annexures &#8211; DA 180.01A.1, DA 180.01A.2, DA 180.01B.1, DA 180.01B.2, DA 180.01C and DA 180.02<\/strong><\/span><\/p>\n<p><strong><span style=\"font-size: 14pt\">Explanation of the fields on the DA 180 \u2013 Carbon Tax Account<\/span><\/strong><\/p>\n<table style=\"width: 100.053%\" width=\"104%\">\n<tbody>\n<tr>\n<td style=\"width: 95.44%;background-color: white\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%\" width=\"32%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%\" width=\"67%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%;background-color: white\" width=\"32%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%;background-color: white\" width=\"67%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%\" width=\"32%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%\" width=\"67%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%;background-color: white\" width=\"32%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%;background-color: white\" width=\"67%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%\" width=\"32%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%\" width=\"67%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%;background-color: white\" width=\"32%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%;background-color: white\" width=\"67%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.8333%\" width=\"32%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td style=\"width: 74.6067%\" width=\"67%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 1042px\">\n<thead>\n<tr style=\"height: 52px\">\n<td style=\"width: 98.583%;height: 52px\" colspan=\"2\" width=\"657\">\n<p><strong>Section B. Declaration of Emissions Equivalent<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 191px\">\n<td style=\"width: 21.9427%;background-color: white;height: 191px\" width=\"196\">\n<p><strong>Declaration of Emission Equivalent<\/strong><\/p>\n<\/td>\n<td style=\"width: 76.6403%;background-color: white;height: 191px\" width=\"461\">\n<p>Indicate the relevant methodology of declaration by marking the relevant tick box for \u2018Section 4(1) and\/or \u2018Section 4(2) of the Carbon Tax Act, 2019\u2019 with an X.<\/p>\n<p>Section 4(1) of the Carbon Tax Act, 2019, relates to an emissions determination methodology approved by the Department of Forestry, Fisheries and the Environment, (DFFE) for Tier 3 reporting in terms of the National Greenhouse Gas Emission Reporting Regulations under the National Environmental Management: Air Quality Act, 2004. If the \u2018Section 4(1)\u2019 methodology is used for the declaration, then the DA\u00a0180 and DA\u00a0180.02 annexure must be completed.<\/p>\n<p>Section 4(2) of the Carbon Tax Act, 2019, relates to an emissions determination methodology for Tier 1 or Tier 2 reporting in terms of the National Greenhouse Gas Emission Reporting Regulations under the National Environmental Management: Air Quality Act, 2004. If the \u2018Section 4(2)\u2019 methodology is used for the declaration, then the DA\u00a0180 and relevant DA\u00a0180.01 and DA\u00a0180.02 annexures must be completed.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 30px\">\n<td style=\"width: 21.9427%;background-color: white;height: 30px\" width=\"196\">\n<p><strong>B.1 If Section 4(1) is applicable<\/strong><\/p>\n<\/td>\n<td style=\"width: 76.6403%;background-color: white;height: 30px\" width=\"461\">\n<p>If section 4(1) is ticked, insert the DFFE reported emissions figures in the relevant fields for \u2018Fuel Combustion\u2019, \u2018Fugitive\u2019 and\/or \u2018Industrial process\u2019 emissions according to the corresponding IPCC codes. Note that these fields may have been pre-populated with the DFFE reported emissions figures. Licensees who disagree with the pre-populated DFFE reported emissions figures may overwrite these figures but will be required to substantiate their alternative emissions declarations.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 58px\">\n<td style=\"width: 21.9427%;background-color: white;height: 58px\" width=\"196\">\n<p><strong>B.2 If Section 4(2) is applicable<\/strong><\/p>\n<\/td>\n<td style=\"width: 76.6403%;background-color: white;height: 58px\" width=\"461\">\n<p>If section 4(2) is ticked, indicate the \u2018Types of Emissions\u2019 by marking the appropriate tick box(es) with an X, to obtain the relevant DA\u00a0180.01 annexure(s) and declare the emissions in the relevant fields for \u2018Fuel Combustion\u2019 (Stationary), \u2018Fuel Combustion\u2019 (Non-Stationary), \u2018Fugitive\u2019 (Oil &amp; Natural Gas), \u2018Fugitive\u2019 (Coal Mining &amp; Handling), and\/or Industrial Process according to the corresponding IPCC codes.\u00a0<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 659px\">\n<td style=\"width: 21.9427%;height: 659px\" width=\"196\">\n<p><strong>B.3 Calculation of Net Emissions Equivalent<\/strong><\/p>\n<\/td>\n<td style=\"width: 76.6403%;height: 659px\" width=\"461\">\n<p>{[(E &#8211; S) x (1 &#8211; C)] &#8211; [D x (1 &#8211; M)]} + {P x (1 &#8211; J)} + {F x (1 &#8211; K)} = Net Emission Equivalent (X) \u2013<\/p>\n<p><strong>\u2018\u2018X\u2019\u2019 <\/strong>represents the amount to be determined that must not be less than zero.<\/p>\n<p><strong>\u2018\u2018E\u2019\u2019<\/strong> represents the number in respect of the fuel combustion related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(a).<\/p>\n<p><strong>\u2018\u2018S\u2019\u2019<\/strong> represents the number in respect of greenhouse gas emissions, expressed in terms of carbon dioxide equivalent that were sequestrated in respect of that tax period as verified and certified by the DFFE.<\/p>\n<p><strong>\u2018\u2018<\/strong><strong>C\u2019\u2019<\/strong> represents a number equal to the sum of the percentages of allowances determined under sections 7, 10, 11, 12, and 13 in respect of that tax period subject to section 14.<\/p>\n<p><strong>\u2018\u2018D\u2019\u2019 <\/strong>represents the number in respect of the petrol and diesel related greenhouse gas emissions of that taxpayer in respect of that tax period expressed as a carbon dioxide equivalent, determined in terms of section 4(2)(a).<\/p>\n<p><strong>\u2018\u2018M\u2019\u2019 <\/strong>represents a number equal to the sum of the percentages of the allowances determined under sections 7, 12 and 13 in respect of that tax period, subject to section 14.<\/p>\n<p><strong>\u2018\u2018P\u2019\u2019 <\/strong>represents the number in respect of the industrial process related greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(c).<\/p>\n<p><strong>\u2018\u2018J\u2019\u2019 <\/strong>represents a number equal to the sum of the percentages of the allowances determined under sections 7, 8, 10, 11, 12 and 13 in respect of that tax period, subject to section 14.<\/p>\n<p><strong>\u2018\u2018F\u2019\u2019<\/strong> represents the number in respect of the fugitive greenhouse gas emissions of the taxpayer in respect of that tax period expressed as a carbon dioxide equivalent determined in terms of section 4(2)(b).<\/p>\n<p><strong>\u2018\u2018K\u2019\u2019 <\/strong>represents the sum of the percentages of the allowances determined in terms of sections 7, 9, 10, 11, 12 and 13 in respect of that tax period, subject to section 14.<\/p>\n<p>Provided that where the number in respect of the determination of the expression \u2018\u2018(E-S)\u2019\u2019 in the formula is less than zero, that number must be deemed to be zero.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 52px\">\n<td style=\"width: 98.583%;background-color: white;height: 52px\" colspan=\"2\" width=\"657\">\n<p><strong><em>Note:<\/em><\/strong><em> For the purposes of this section \u2018\u2018sequestrate\u2019\u2019 means the process of storing a greenhouse gas or increasing the carbon content of a carbon reservoir other than the atmosphere.<\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 99.6713%;height: 569px\" width=\"658\">\n<tbody>\n<tr style=\"height: 52px\">\n<td style=\"background-color: white;width: 96.3414%;height: 52px\" colspan=\"2\" width=\"658\">\n<p><strong>Section C. Determination of Environmental Levy payable<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 37px\">\n<td style=\"width: 21.1235%;height: 37px\" width=\"196\">\n<p><strong>C.1 Calculation of Gross Levy Payable<\/strong><\/p>\n<\/td>\n<td style=\"width: 75.2179%;height: 37px\" width=\"461\">\n<p>Total NET Emission Equivalent multiplied by the rate of environmental levy to determine the Gross Levy Payable.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 503px\">\n<td style=\"background-color: white;width: 21.1235%;height: 480px\" width=\"196\">\n<p><strong>C.2 Calculation of Net Levy Payable:<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;width: 75.2179%;height: 480px\" width=\"461\">\n<p>The Net Levy Payable is calculated by the adjustment of the Gross Levy Payable, where applicable, in respect of either the generation of electricity from fossil fuels or the production of petrol by a petroleum refinery during the tax period.<\/p>\n<p>In the case of the generation of electricity from fossil fuels, please use the formula X = A &#8211; B &#8211; C in which \u2013<\/p>\n<p><strong>\u2018\u2018X\u2019\u2019<\/strong> represents the amount to be determined that must not be less than zero;<\/p>\n<p><strong>\u2018\u2018A\u2019\u2019<\/strong> represents the amount of the Gross Levy Payable in respect of a tax period;<\/p>\n<p><strong>\u201cB\u201d <\/strong>represents an amount equal to the quantity of renewable electricity (kWh) purchased under a power purchase agreement multiplied by the renewable energy premium determined by the Minister by notice in the\u00a0<em>Gazette\u00a0<\/em>in respect of a tax period, until 31 December 2025; and<\/p>\n<p><strong>\u2018\u2018C\u2019\u2019<\/strong> represents the total amount of the environmental levy in respect of electricity generated in the Republic contemplated in Section B of Part 3 of Schedule 1 to the Customs and Excise Act, 1964 (Act No. 91 of 1964), and paid by the company during the tax period. \u00a0This deduction is effective until 31 December 2025.<\/p>\n<p>In the case of the production of petrol by a petroleum refinery, please use the formula X = A &#8211; (B x P) in which \u2013<\/p>\n<p><strong>\u2018\u2019X\u2019\u2019 <\/strong>represents the amount to be determined that must not be less than zero,<\/p>\n<p><strong>\u2018\u2018A\u2019\u2019 <\/strong>represents the amount of the Gross Levy Payable in respect of a tax period,<\/p>\n<p><strong>\u2018\u2019B\u2019\u2019 <\/strong>represents an amount of 0.56 cents per litre (amount is subject to change as per the Ministerial of budget announcements); and<\/p>\n<p><strong>\u2018\u2019P\u2019\u2019 <\/strong>represents the total volume of petrol produced expressed in litres.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100.102%;height: 308px\" width=\"658\">\n<tbody>\n<tr style=\"height: 52px\">\n<td style=\"background-color: white;width: 67.9546%;height: 52px\" colspan=\"2\" width=\"658\">\n<p><strong>C.3 Calculation of Total Amount Payable<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 76px\">\n<td style=\"width: 13.9962%;height: 76px\" width=\"196\">\n<p><strong>Net levy payable<\/strong><\/p>\n<\/td>\n<td style=\"width: 53.9584%;height: 76px\" width=\"461\">\n<p>Gross Levy Payable adjusted, where applicable, in respect of either the generation of electricity from fossil fuels or the production of petrol by a petroleum refinery during the tax period.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 52px\">\n<td style=\"background-color: white;width: 13.9962%;height: 52px\" width=\"196\">\n<p><strong>Less Overpaid on previous period<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;width: 53.9584%;height: 52px\" width=\"461\">\n<p>If an amount was overpaid on a previous account, the amount must be deducted from the <strong>\u2018<\/strong>Total Amount Payable\u2019.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 52px\">\n<td style=\"width: 13.9962%;height: 52px\" width=\"196\">\n<p><strong>Plus Underpaid on previous period<\/strong><\/p>\n<\/td>\n<td style=\"width: 53.9584%;height: 52px\" width=\"461\">\n<p>If an amount was underpaid on a previous account, the amount must be added to the \u2018Total Amount Payable\u2019.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 76px\">\n<td style=\"background-color: white;width: 67.9546%;height: 76px\" colspan=\"2\" width=\"658\">\n<p><strong><em>Note:<\/em><\/strong><em> An under\u2013payment and\/or under-declaration must be corrected as soon as it is detected. You should not wait for the next account submission. This is necessary to limit the payable interest on the outstanding amount due. Ensure you contact the relevant SARS \u2013 Excise branch office for guidance and assistance herein. The same applies to an over-declaration or over-payment. <\/em><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white\" width=\"31%\">\n<p><strong>Declaration Box<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"68%\">\n<p>The licensee or his duly appointed, by proxy, public officer must complete their personal particulars and signature with date of completion of the DA\u00a0180 account.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong> Explanation of the fields on the DA 180.01A.1 \u2013 Fuel Combustion (Stationary)<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 101.414%;height: 159px\" width=\"100%\">\n<thead>\n<tr style=\"height: 76px\">\n<td style=\"height: 83px;width: 99%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section B. Carbon dioxide equivalent declaration [(section 4(2)] of Carbon Tax Act, 2019 methodology:<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 37.1243%\">\n<p><strong>B.1 \u2013 Emissions factor<\/strong><\/p>\n<\/td>\n<td style=\"width: 61.8757%;background-color: white\">\n<p>The greenhouse gas (GHG) emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: X = {(C x 1) + (M x 23) + (N x 296)} x D \/ Y = X in which formula \u2013<\/p>\n<p><strong>\u201cX\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cC\u201d<\/strong> represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cCO<sub>2<\/sub> (KGCO<sub>2<\/sub>\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cM\u201d<\/strong> represents the methane emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cCH<sub>4<\/sub> (KGCH<sub>4<\/sub>\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cN\u201d<\/strong> represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cN<sub>2<\/sub>O (KGN<sub>2<\/sub>O\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cY\u201d <\/strong>represents the number 1000.<\/p>\n<p><strong>\u201cD\u201d<\/strong> represents the default net calorific value (Terra Joule per tonne) of a fuel type determined by matching the fuel type listed in the column listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cDEFAULT NETT CALORIFIC VALUE (TJ\/TONNE)\u201d of that table.<\/p>\n<p>Use the prescribed Schedule for Carbon Tax Fuel Combustion Emission factors \u2013 Stationary to calculate the Emission factor in Carbon Dioxide equivalent per tonne.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white;width: 37.1243%\">\n<p><strong>B.2 \u2013 Emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"width: 61.8757%;background-color: white\">\n<p>A number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: E = (A x B) in which formula \u2013<\/p>\n<p><strong>E\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cA\u201d<\/strong> represents the mass of any one type of the fuel expressed in tonne that is the source of the greenhouse gas emission, other than any fuel utilised for the purpose of international aviation and maritime transport.<\/p>\n<p><strong>\u201cB\u201d<\/strong> represents the GHG emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula.<\/p>\n<p>Use the Total of A (mass in tonne) multiplied by total of B (Emission factor) to calculate the Emission Equivalent.<\/p>\n<p>For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF\u2019s Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse Gas Emissions by Industry available at<\/p>\n<p>https:\/\/www.environment.gov.za\/legislation\/guidelines<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 52px\">\n<td style=\"background-color: white;height: 23px;width: 37.1243%\">\n<p><strong>B.3 \u2013 Table of emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;height: 23px;width: 61.8757%\">\n<p>Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 160px\">\n<tbody>\n<tr style=\"height: 52px\">\n<td style=\"height: 52px;background-color: white;width: 657px\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 108px\">\n<td style=\"height: 108px\" width=\"657\">\n<p>The Emissions Equivalent figures as reflected in this DA\u00a0180.01A.1 represented by \u201cE\u201d as above must be carried forward to the DA\u00a0180 (front-page) section B.2 to be inserted in the \u2018Fuel Combustion\u2019 (Stationary) fields according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong>Explanation of the fields on the DA 180.01A.2 \u2013 Fuel Combustion (Non-stationary)<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 101.414%;height: 809px\" width=\"100%\">\n<thead>\n<tr style=\"height: 76px\">\n<td style=\"height: 76px;width: 99%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section B. Carbon dioxide equivalent declaration (section 4(2) of Carbon Tax Act,2019 methodology :<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 775px\">\n<td style=\"background-color: white;height: 449px;width: 44.3237%\" width=\"29%\">\n<p><strong>B.1 \u2013 Emissions factor<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;height: 449px;width: 54.6763%\" width=\"70%\">\n<p>The GHG emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: X = {(C x 1) + (M x 23) + (N x 296)} x D\/Y = X in which formula \u2013<\/p>\n<p><strong>\u201cX\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cC\u201d<\/strong> represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cCO<sub>2<\/sub> (KGCO<sub>2<\/sub>\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cM\u201d<\/strong> represents the methane emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cCH<sub>4<\/sub> (KGCH<sub>4<\/sub>\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cN\u201d<\/strong> represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cN<sub>2<\/sub>O (KGN<sub>2<\/sub>O\/TJ)\u201d of that table.<\/p>\n<p><strong>\u201cY\u201d <\/strong>represents the number 1000.<\/p>\n<p><strong>\u201cD\u201d<\/strong> represents the default net calorific value (Terra Joule per tonne) of a fuel type determined by matching the fuel type listed in the column listed in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cDEFAULT NETT CALORIFIC VALUE (TJ\/TONNE)\u201d of that table.<\/p>\n<p>Use the prescribed Schedule for Carbon Tax Fuel Combustion Emission factors \u2013 Non-Stationary to calculate the Emission factor in Carbon Dioxide equivalent per tonne.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 565px\">\n<td style=\"background-color: white;height: 227px;width: 44.3237%\" width=\"29%\">\n<p><strong>B.2 \u2013 Emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;height: 227px;width: 54.6763%\" width=\"70%\">\n<p>A number constituted by the sum of the respective numbers determined for each type of fuel in respect of which a GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: E = (A x B) in which formula \u2013<\/p>\n<p><strong>\u201cE\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cA\u201d<\/strong> represents the mass of any one type of the fuel expressed in tonne that is the source of the GHG emission, other than any fuel utilised for the purpose of international aviation and maritime transport.<\/p>\n<p><strong>\u201cB\u201d<\/strong> represents the GHG emission factor in carbon dioxide equivalent per tonne that must be determined in accordance with the formula.<\/p>\n<p>Use the Total of A (mass in tonne) multiplied by the total of B (Emission factor) to calculate the Emission Equivalent.<\/p>\n<p>For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF\u2019s Technical Guidelines for Monitoring, Reporting and Verification of Greenhouse Gas Emissions by Industry available at https:\/\/www.environment.gov.za\/legislation\/guidelines<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 57px\">\n<td style=\"background-color: white;width: 99%;height: 57px\" colspan=\"2\" width=\"100%\">\n<p><strong>B.3<\/strong> \u2013 Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 121px\">\n<tbody>\n<tr style=\"height: 52px\">\n<td style=\"background-color: white;width: 657px;height: 52px\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 69px\">\n<td style=\"height: 69px\" width=\"657\">\n<p>The Emissions Equivalent figures as reflected in this DA\u00a0180.01A.2 represented by \u201cE\u201d as above must be carried forward to the DA\u00a0180 (front-page) section B.2 to be inserted in the \u2018Fuel Combustion\u2019 (Non-Stationary) fields according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong>Explanation of the fields on the DA 180.01B.1 \u2013 Fugitive (Oil and Natural Gas)<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 882px\">\n<thead>\n<tr style=\"height: 76px\">\n<td style=\"height: 76px;width: 99.5981%\" colspan=\"2\" width=\"657\">\n<p><strong>Section B. Carbon dioxide equivalent declaration 4(2) of Carbon Tax Act, 2019 methodology<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"width: 29.9397%;background-color: white\">\n<p><strong>B.1 \u2013 Emissions factor<\/strong><\/p>\n<\/td>\n<td style=\"width: 69.6584%;background-color: white\">\n<p>The GHG emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: {(C x 1) + (M x 23) + (N x 296)} x Y = X in which formula \u2013<\/p>\n<p><strong>\u201cX\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cC\u201d<\/strong> represents the carbon dioxide emissions of a fuel type determined by matching the fuel type listed in the column \u201cfuel type\u201d in Table 2 of Schedule 1 with the number in the corresponding line of the column \u201cCO<sub>2<\/sub>\u201d of that table.<\/p>\n<p><strong>\u201cM\u201d<\/strong> represents the methane emissions of a fuel type determined by matching the fuel type list in the column \u201cfuel type\u201d in Table 2 of Schedule 1 with the number in the corresponding line of the column \u201cCH<sub>4<\/sub>\u201d of that table.<\/p>\n<p><strong>\u201cN\u201d<\/strong> represents the Nitrous Oxide emissions of a fuel type determined by matching the fuel type list in the column \u201cfuel type\u201d in Table 1 of Schedule 1 with the number in the corresponding line of the column \u201cN<sub>2<\/sub>O\u201d of that table.<\/p>\n<p><strong>\u201cY\u201d <\/strong>represents the number 1000.<\/p>\n<p>Use the prescribed Schedule for Carbon Tax Fugitive Emission Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 424px\">\n<td style=\"height: 239px;width: 29.9397%\" width=\"196\">\n<p><strong>B.2 \u2013 <\/strong><strong>Emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"height: 239px;width: 69.6584%\" width=\"461\">\n<p>A number constituted by the sum of respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula: F = (N x Q) in which formula \u2013<\/p>\n<p><strong>\u201cF\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cN\u201d <\/strong>represents the mass expressed in tonne in the case of solid fuels or volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the greenhouse gas emissions.<\/p>\n<p><strong>\u201cQ\u201d <\/strong>represents the GHG emission factor in carbon dioxide equivalent per tonne or cubic metres that must be determined in accordance with the formula.<\/p>\n<p>Use the Total of N (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emission Equivalent F.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 162px\">\n<td style=\"height: 90px;background-color: white;width: 99.5981%\" colspan=\"2\" width=\"657\">\n<p><strong><em>Note<\/em>:<\/strong> For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF\u2019s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https:\/\/www.environment.gov.za\/legislation\/guidelines.<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 116px\">\n<td style=\"height: 74px;width: 99.5981%\" colspan=\"2\" width=\"657\">\n<p><strong>B.3 \u2013<\/strong> Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 657px\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"657\">\n<p>The Emissions Equivalent figures as reflected in this DA\u00a0180.01B.1 represented by \u201cF\u201d as above must be carried forward to the DA\u00a0180 (front-page) section B.2 to be inserted in the \u2018Fugitive\u2019 (Oil and Natural Gas) fields according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong>Explanation of the fields on the DA 180.01B.2 &#8211; Fugitive (Coal Mining and Handling)<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<thead>\n<tr>\n<td colspan=\"2\" width=\"657\">\n<p><strong>Section B. Carbon dioxide equivalent declaration (section 4(2) of Carbon Tax Act, 2019, methodology<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"background-color: white\" width=\"196\">\n<p><strong>B.1. \u2013 Emissions factor<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"461\">\n<p>The greenhouse gas emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula:{(M x D x 23) x Y = X in which formula \u2013<\/p>\n<p><strong>X\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cM\u201d<\/strong> represents the methane emissions of a fuel type determined by matching the fuel type list in the column \u201cfuel type\u201d in Table 2 of Schedule 1 with the number in the corresponding line of the column \u201cCH<sub>4<\/sub>\u201d of that table.<\/p>\n<p><strong>\u201cD\u201d <\/strong>represents the density factor for coal mining and handling methane emissions.<\/p>\n<p><strong>\u201cY\u201d <\/strong>represents the number 1000.<\/p>\n<p>Use the prescribed Schedule for Carbon Tax Fugitive Emission Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"196\">\n<p><strong>B.2 \u2013 <\/strong><strong>Emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"461\">\n<p>A number constituted by the sum of respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of a tax period which respective numbers must be determined in accordance with the formula: F = (N x Q) in which formula:<\/p>\n<p><strong>\u201cF\u201d<\/strong> represents the number to be determined.<\/p>\n<p><strong>\u201cN\u201d <\/strong>represents the mass expressed in tonne in the case of solid fuels or volume of each type of fuel expressed in cubic metres in the case of fuels other than solid fuels, in respect of the GHG emissions.<\/p>\n<p><strong>\u201cQ\u201d <\/strong>represents the GHG emission factor in carbon dioxide equivalent per tonne or cubic metres that must be determined in accordance with the formula.<\/p>\n<p>Use the Total of N (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emission Equivalent F.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white;width: 657px\" colspan=\"2\" width=\"657\">\n<p><strong><em>Note:<\/em><\/strong> For the conversion of volume to mass, use the appropriate density conversion factor provided in DEFF\u2019s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https:\/\/www.environment.gov.za\/legislation\/guidelines.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" width=\"657\">\n<p><strong>B.3 \u2013<\/strong> Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: white\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"657\">\n<p>The Emissions Equivalent figures as reflected in this DA180.01B.2 represented by \u201cF\u201d as above must be carried forward to the DA\u00a0180 (front-page) section B.2 to be inserted in the \u2018Fugitive\u2019 (Coal Mining and Handling) fields according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong>Explanation of the fields on the DA 180.01C \u2013 Industrial Process<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 1104px\">\n<thead>\n<tr style=\"height: 76px\">\n<td style=\"height: 76px;width: 98.7854%\" colspan=\"2\" width=\"657\">\n<p><strong>Section B. Carbon dioxide equivalent declaration (section 4(2) of Carbon Tax Act, 2019, methodology<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 653px\">\n<td style=\"background-color: white;width: 29.8318%;height: 653px\">\n<p><strong>B.1 \u2013 Emissions factor<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;width: 68.9536%;height: 653px\">\n<p>The greenhouse gas emission factor, in carbon dioxide equivalent per tonne that must be determined in accordance with the formula: {(C x 1) + (M x 23) + (N x 296) + (H x 11\u00a0900) + (T x 5\u00a0700) + (S x 22\u00a0200)} = X in which formula \u2013<\/p>\n<p><strong>\u201cC\u201d <\/strong>represents the carbon dioxide emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne CO<sub>2<\/sub>\/tonne product\u201d<\/strong> of that table.<\/p>\n<p><strong>\u201cM\u201d<\/strong> represents the methane emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne CH<sub>4<\/sub>\/tonne product\u201d<\/strong> of that table.<\/p>\n<p><strong>\u201cN\u201d<\/strong> represents the Nitrous Oxide emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne N<sub>2<\/sub>O tonne product\u201d <\/strong>of that table.<\/p>\n<p><strong>\u201cH\u201d<\/strong> represents the Hexafluoroethane (C2F6) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne C2F6\/tonne product\u201d<\/strong> of that table.<\/p>\n<p><strong>\u201cT\u201d <\/strong>represents the carbon tetrafluoride (CF4) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne CF4\/tonne product\u201d<\/strong> of that table.<\/p>\n<p><strong>\u201cS\u201d<\/strong> represents the Sulphur hexafluoride (SF6) emissions of a raw material or product determined by matching the fuel type listed in the column \u201cSOURCE CATEGORY ACTIVITY\/RAW MATERIAL\/PRODUCT\u201d in Table 3 of Schedule 1 with the number in the corresponding line of the column <strong>\u201ctonne SF6\/tonne product\u201d<\/strong> of that table.<\/p>\n<p>Use the prescribed Schedule for Carbon Tax Industrial Process Factors to calculate the Emission factor in Carbon Dioxide equivalent per tonne (X)<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 249px\">\n<td style=\"background-color: white;width: 29.8318%;height: 249px\">\n<p><strong>B.2 Emissions equivalent<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white;width: 68.9536%;height: 249px\">\n<p>In respect of a tax period that is a number constituted by the sum of the respective numbers determined for each type of commodity, fuel or technology in respect of which the GHG is emitted in respect of that tax period which respective numbers must be determined in accordance with the formula: (G x H) = P in which formula \u2013<\/p>\n<p><strong>\u201cP\u201d<\/strong> represents the amount to be determined that must not be less than zero.<\/p>\n<p><strong>\u201cG\u201d<\/strong> represents the mass of each raw material used or product produced expressed in tonne in respect of which greenhouse gas is emitted in respect of that tax period.<\/p>\n<p><strong>\u201cH\u201d<\/strong> represents the GHG emission factor in carbon dioxide emissions equivalent per tonne for each raw material used or product produced that must be determined in accordance with the formula.<\/p>\n<p>Use the Total of G (mass in tonne) multiplied by total of X (Emission factor) to calculate the Emissions Equivalent<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 148px\">\n<td style=\"height: 76px;width: 98.7854%;background-color: white\" colspan=\"2\" width=\"657\">\n<p><strong><em>Note:<\/em><\/strong> For the conversion of volume to mass, use the appropriate density conversion factor provided in the DEFF\u2019s Technical Guidelines for Monitoring, Reporting and Verification of GHG Emissions by Industry available at https:\/\/www.environment.gov.za\/legislation\/guidelines<\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 116px\">\n<td style=\"height: 50px;width: 98.7854%\" colspan=\"2\" width=\"657\">\n<p><strong>B.3 &#8211; <\/strong>Completion of the table of emissions equivalent utilising the prescribed Schedule 1 of the Carbon Tax Act, 2019.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 657px\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white;width: 657px\" width=\"657\">\n<p>The Emissions Equivalent figures as reflected in this DA\u00a0180.01C represented by \u201cP\u201d as above must be carried forward to the DA\u00a0180 (front-page) section B.2 to be inserted in the Industrial Process fields according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 14pt\"><strong>Explanation of the fields on the DA 180.02 \u2013 Carbon Tax Allowances<\/strong><\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 100%\" colspan=\"2\" width=\"100%\">\n<p><strong>Section A. Licensee particulars:<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Warehouse number<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The relevant warehouse number allocated to the licensed business entity (e.g. PEZVM 01927)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Excise Client Code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The Excise code issued to the licensee (e.g. 22684003)<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Licensee<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The official business entity name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Company name<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The official company name of the licensee as registered with the Registrar of Companies<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Physical Address<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The street address of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white\" width=\"29%\">\n<p><strong>Postal code<\/strong><\/p>\n<\/td>\n<td style=\"background-color: white\" width=\"70%\">\n<p>The postal area code of the licensed business entity<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"29%\">\n<p><strong>Accounting Period<\/strong><\/p>\n<\/td>\n<td width=\"70%\">\n<p>The twelve (12) month period in which the carbon emissions occurred at the emission facilities licensed under the business entity. The twelve (12) month period starts on 1 January and ends on 31 December of each calendar year.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table style=\"width: 100%;height: 258px\">\n<tbody>\n<tr style=\"height: 52px\">\n<td style=\"height: 52px;background-color: white;width: 99.5981%\" colspan=\"2\" width=\"657\">\n<p><strong>Section B. Calculation of Allowances<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.0972%\">\n<p><strong>B.1 \u2013 Performance allowance formula for column 692.05:<\/strong><\/p>\n<\/td>\n<td style=\"width: 64.5009%\">\n<p>(A\/B \u2013 C) x D = Z, in which formula \u2013<\/p>\n<p><strong>\u201cZ\u201d<\/strong> represents the percentage to be determined that must not be less than zero.<\/p>\n<p><strong>\u201cA\u201d<\/strong> represents the sector or sub-sector greenhouse gas emissions intensity benchmark as prescribed by the Minister of Finance or the number zero where no value is prescribed.<\/p>\n<p><strong>\u201cB\u201d<\/strong> represents the measured and verified greenhouse gas emissions intensity of a taxpayer in respect of a tax period.<\/p>\n<p><strong>\u201cC\u201d <\/strong>represents the number one.<\/p>\n<p><strong>\u201cD\u201d <\/strong>represents the number 100.<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.0972%;background-color: white\">\n<p><strong>B.2 &#8211; Determine the percentages for the relevant allowances per IPCC code as reflected in the matching activity line of the prescribed Schedule: <\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<\/td>\n<td style=\"width: 64.5009%;background-color: white\">\n<p>The percentages for the relevant Basic Tax Free (692.01), Industrial Process Emissions (692.02), Fugitive Emissions (692.03), Trade Exposure (692.04), Performance (692.05), Carbon Budget (692.06) and\/or Offset (692.07) allowances should be summed (G) to not exceed the prescribed maximum total percentage of allowances (H) per IPCC code.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td style=\"background-color: white;width: 657px\" width=\"657\">\n<p><strong>Section C<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: white;width: 657px\" width=\"657\">\n<p>The relevant allowances in B.2 above must be carried forward for declaration in the relevant fields of section B.3 on the DA\u00a0180 (front page) according to the corresponding IPCC codes.<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Definitions, acronyms and abbreviations<\/h2>\n<p>The definitions, acronyms and abbreviations can be accessed here \u2013\u00a0<a href=\"https:\/\/www.sars.gov.za\/glossary\/\">Glossary webpage.<\/a><\/p>\n<p><em>Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.<\/em><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/section><\/div>\n<p>Source: SARS Tariffs<br \/>\n<a href=\"https:\/\/www.sars.gov.za\/guide-to-da-180-environmental-account-for-carbon-tax\/\" target=\"_blank\">Guide to DA 180 Environmental Account For Carbon Tax<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download PDF Guide Summary The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures. Carbon Tax Account Administration The business entity must be registered with the South African Revenue Services (SARS) &hellip;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"false","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[1],"tags":[24],"class_list":["post-3228","post","type-post","status-publish","format-standard","hentry","category-uncategorized","tag-shipping"],"jetpack_publicize_connections":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight\" \/>\n<meta property=\"og:description\" content=\"Download PDF Guide Summary The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures. Carbon Tax Account Administration The business entity must be registered with the South African Revenue Services (SARS) &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Easy Freight\" \/>\n<meta property=\"article:published_time\" content=\"2024-03-26T13:55:45+00:00\" \/>\n<meta name=\"author\" content=\"Easy Freight\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Easy Freight\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"24 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\"},\"author\":{\"name\":\"Easy Freight\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/853e0b472c5788c77d09706470430a08\"},\"headline\":\"Guide to DA 180 Environmental Account For Carbon Tax\",\"datePublished\":\"2024-03-26T13:55:45+00:00\",\"dateModified\":\"2024-03-26T13:55:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\"},\"wordCount\":5015,\"publisher\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/#organization\"},\"keywords\":[\"Shipping\"],\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-ZA\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\",\"url\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\",\"name\":\"Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight\",\"isPartOf\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/#website\"},\"datePublished\":\"2024-03-26T13:55:45+00:00\",\"dateModified\":\"2024-03-26T13:55:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#breadcrumb\"},\"inLanguage\":\"en-ZA\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.ezfreight.co.za\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Guide to DA 180 Environmental Account For Carbon Tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#website\",\"url\":\"https:\/\/www.ezfreight.co.za\/\",\"name\":\"Easy Freight\",\"description\":\"Customs clearing and forwarding agents\",\"publisher\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.ezfreight.co.za\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-ZA\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#organization\",\"name\":\"Easy Freight\",\"url\":\"https:\/\/www.ezfreight.co.za\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-ZA\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/i0.wp.com\/www.ezfreight.co.za\/wp-content\/uploads\/2016\/10\/Logo250.png?fit=504%2C250\",\"contentUrl\":\"https:\/\/i0.wp.com\/www.ezfreight.co.za\/wp-content\/uploads\/2016\/10\/Logo250.png?fit=504%2C250\",\"width\":504,\"height\":250,\"caption\":\"Easy Freight\"},\"image\":{\"@id\":\"https:\/\/www.ezfreight.co.za\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/853e0b472c5788c77d09706470430a08\",\"name\":\"Easy Freight\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-ZA\",\"@id\":\"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a2cb244bb4b290671192599b63edde8b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a2cb244bb4b290671192599b63edde8b?s=96&d=mm&r=g\",\"caption\":\"Easy Freight\"},\"url\":\"https:\/\/www.ezfreight.co.za\/index.php\/author\/ezfreight\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/","og_locale":"en_US","og_type":"article","og_title":"Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight","og_description":"Download PDF Guide Summary The purpose of this Webpage is to assist business entities that generate carbon emissions liable to carbon tax in South Africa, to complete the DA 180 Environmental Account for Carbon Tax and its annexures. Carbon Tax Account Administration The business entity must be registered with the South African Revenue Services (SARS) &hellip;","og_url":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/","og_site_name":"Easy Freight","article_published_time":"2024-03-26T13:55:45+00:00","author":"Easy Freight","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Easy Freight","Est. reading time":"24 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#article","isPartOf":{"@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/"},"author":{"name":"Easy Freight","@id":"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/853e0b472c5788c77d09706470430a08"},"headline":"Guide to DA 180 Environmental Account For Carbon Tax","datePublished":"2024-03-26T13:55:45+00:00","dateModified":"2024-03-26T13:55:45+00:00","mainEntityOfPage":{"@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/"},"wordCount":5015,"publisher":{"@id":"https:\/\/www.ezfreight.co.za\/#organization"},"keywords":["Shipping"],"articleSection":["Uncategorized"],"inLanguage":"en-ZA"},{"@type":"WebPage","@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/","url":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/","name":"Guide to DA 180 Environmental Account For Carbon Tax - Easy Freight","isPartOf":{"@id":"https:\/\/www.ezfreight.co.za\/#website"},"datePublished":"2024-03-26T13:55:45+00:00","dateModified":"2024-03-26T13:55:45+00:00","breadcrumb":{"@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#breadcrumb"},"inLanguage":"en-ZA","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.ezfreight.co.za\/index.php\/2024\/03\/26\/guide-to-da-180-environmental-account-for-carbon-tax\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.ezfreight.co.za\/"},{"@type":"ListItem","position":2,"name":"Guide to DA 180 Environmental Account For Carbon Tax"}]},{"@type":"WebSite","@id":"https:\/\/www.ezfreight.co.za\/#website","url":"https:\/\/www.ezfreight.co.za\/","name":"Easy Freight","description":"Customs clearing and forwarding agents","publisher":{"@id":"https:\/\/www.ezfreight.co.za\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.ezfreight.co.za\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-ZA"},{"@type":"Organization","@id":"https:\/\/www.ezfreight.co.za\/#organization","name":"Easy Freight","url":"https:\/\/www.ezfreight.co.za\/","logo":{"@type":"ImageObject","inLanguage":"en-ZA","@id":"https:\/\/www.ezfreight.co.za\/#\/schema\/logo\/image\/","url":"https:\/\/i0.wp.com\/www.ezfreight.co.za\/wp-content\/uploads\/2016\/10\/Logo250.png?fit=504%2C250","contentUrl":"https:\/\/i0.wp.com\/www.ezfreight.co.za\/wp-content\/uploads\/2016\/10\/Logo250.png?fit=504%2C250","width":504,"height":250,"caption":"Easy Freight"},"image":{"@id":"https:\/\/www.ezfreight.co.za\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/853e0b472c5788c77d09706470430a08","name":"Easy Freight","image":{"@type":"ImageObject","inLanguage":"en-ZA","@id":"https:\/\/www.ezfreight.co.za\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a2cb244bb4b290671192599b63edde8b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a2cb244bb4b290671192599b63edde8b?s=96&d=mm&r=g","caption":"Easy Freight"},"url":"https:\/\/www.ezfreight.co.za\/index.php\/author\/ezfreight\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p7x7q5-Q4","jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/posts\/3228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/comments?post=3228"}],"version-history":[{"count":0,"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/posts\/3228\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/media?parent=3228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/categories?post=3228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ezfreight.co.za\/index.php\/wp-json\/wp\/v2\/tags?post=3228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}