  G  overnment   N  otices        SOUTH AFRICAN REVENUE SERVICE     NO. R. 5974   11 March 2025     GENERAL EXPLANATORY NOTE      [   ]   Words that are between square brackets and in bold typeface, indicate     deletions from the existing rules      ____________     Words that are underlined with a solid line, indicate insertions in the     existing rules       CUSTOMS AND EXCISE ACT, 1964 AMENDMENT OF RULES     Under sections 58A and 120 of the Customs and Excise Act, 1964 (Act 91 of 1964), the rules published in Government Notice R.1874 of 8 December 1995, are herewith amended to the extent set out in the Schedule hereto   with retrospective effect from 19 February 2025.                                                         EDWARD CHRISTIAN KIESWETTER     COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE       SCHEDULE       Amendment of rule 58A     Rule 58A.01 is hereby amended -     (a)   by the substitution for the definition of "Budget Day of the following definition      "   Budget Day   means the   [day in February of any year on which the Minister of Finance delivers the National Budget Speech in                             (b)         Parliament]   date of the national annual budget contemplated in section 27(1) of the Public Finance Management Act, 1999 (Act 1 of 1999); and     by the substitution for rule 58A.03 of the following rule       58A.03 Controlled period during which anti-forestalling measures apply     A controlled period contemplated in section 58A(1) comprises a period starting on 1 December of any year or 90 days prior to Budget Day, whichever is the later, and ending at the time when the rate of excise duty is increased on Budget Day   [of the following year]  . .          

Customs and Excise Act, 1964: Amendment to the Rules (DAR260)