Road Fund Administration| Road Fund Administration |
Fuel Levy Refunding System for Namibia
The RFA has thus explored the administrative and enforcement implications of extending the scope of the system and as a result provision has been made for the agriculture and construction sectors to also qualify under the fuel levy refunding system. The Fuel Levy Refunding The off-road Fuel Levy Refunding System is a refunding system (as opposed to a rebate system) implemented by the RFA on 1 April 2001, whereby users in each qualifying sector are refunded a certain percentage of the fuel levy component of the Road User Charges (RUC). This percentage varies for each qualifying sector. The RFA is committed to managing the road user charging system with a view to achieving an economically efficient safe and equitable road sector. As such, the Fuel Levy Refunding System will promote efficiency and equity in the use of resources by refunding off road users qualifying for refunds. Qualifying sectors The following sectors and sub-sectors qualify for refunds:
Fuel Types The vast bulk of off-road usage pertains to diesel. Although petrol is used to a very limited extent for off-road purposes, claims for refunds of the fuel levy on petrol shall be considered if they are accompanied by fact-supporting submissions of a group of users in a sector. Basis of Refunding The off-road usage level for each qualifying sector is based on historical claim patterns and information gained from the various sectors. Only claims from end users of fuel will be considered, and not claims submitted by bulk distributors or fuel agents. Before a refunding claim to the claimant is processed, there should be clear proof submitted by the claimant that the fuel levy payments have been deposited into the Road Fund Account by a Wholesaler to whom a wholesale licence has been issued under the Petroleum Products and Energy Act 1990 (Act No.1 3 of 1990). Registration Procedures Off-road fuel users that want to claim refunds must first register with the RFA by application on Form RFNR5 - this applies to existing as well as new users. Only fuel users as specified under the qualifying sectors will be considered for registration. Users in the agricultural sector have to indicate what percentage of fuel is used for livestock and agronomic production, respectively, as different refund percentages are applicable to the livestock and agronomic production sub-sectors. Similarly, users in the construction sector have to specify what percentage of fuel is used in the civil and building sub-sectors, respectively. If the application has been successful, a user registration number will be assigned to the applicant. A letter will be sent to the applicant informing him/her of the outcome of the application. Registered users should indicate if their status has changed, and should apply for re-registration by completing a new application form. Claim Submission Only claims from registered users will be considered. Claims must be submitted on Form RFAlR3 and must be accompanied by the original purchase invoice(s), made out in the name of the refund claimant. Only invoices from wholesalers registered i.t.o. the Petroleum Products and Energy Act will be accepted. Invoices from other retailers will be considered on merit. Claims supported by invoices older than 3 months will not be considered. Only claims for fuel purchases of 200 litres or more will be considered. Claim processing Claims will be processed once a month, and payments will be made directly into the claimant's bank account. A notification will be sent to the claimant informing him/her of the outcome of the claim. An administrative fee will be charged. Retrospective claims Agriculture and Construction sectors will be refunded retrospectively for the period 1/4/00 to 31/3/01 , provided that the necessary information has been received by the RFA. Retrospective claims will only be considered for 3 months after the claimant has been registered by the RFA. Registration forms in respect of these claimants must be received by the RFA before 30 November 2001. Sectoral percentage refund
Mr. Desmond Basson Email: dbasson@rfanam.com.na Postal Address: Physical address: 3rd Floor, Office Block, Maerua Park, Windhoek.
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In line with its mandate to "Manage the Road Fund and the Road User Charging System efficiently for the benefit of the road users and the economy as a whole", the RFA, with particular regard to the "equity and efficiency" principles, has decided to broaden the base of the former refunding system which only allowed for refunds to those fuel users who purchased bulk fuel for off-road use in the three sectors of fishing, mining and rail.