STEPS TO IMPROVE LOGBOOK COMPLIANCE FOR DIESEL REBATES: A PROCESS-DRIVEN APPROACH

Diesel accounts for up to 46 per cent of mining operations costs. In 2001, the Customs and Excise Act was amended allow rebates qualifying diesel users. The rebate aims protect international competitiveness South African industry. One key requirements is submit logbooks that are compliant; however, industry struggling maintain accurate logbook verification. Failure comply with has prevented eligible mines from benefitting rebate. This paper presents a stepwise methodology support values reported in submitted Revenue Service (SARS). focuses on four issues data quality: measurement, verification, traceability, reporting. With this approach, 151 errors were identified corrected case study. A compliant shown be first step towards improved management.