§ 13 — Monitoring plans

13.—(1) For the purpose of section 12(1)(a), the monitoring plan for a business facility that is a taxable facility of a registered person must —(a)

set out the basis on which the registered person ensures the quality of the data required for the computations necessary for an emissions report for the business facility; and

(b)

be submitted to and approved by the Agency.

(2) Before granting an approval under subsection (1)(b), the Agency may, in any of the following circumstances, in writing direct the registered person to have its monitoring plan first assessed by an external auditor:(a)

the Agency considers that specialised technical knowledge is required to assess any process at the business facility;

(b)

the Agency disagrees with the registered person on any matter set out in the monitoring plan,

and the registered person must comply with the direction.

(3) Where subsection (2) applies, the registered person must submit to the Agency, within the time specified in the direction under that subsection, the report by the external auditor containing the external auditor’s assessment.

(4) The registered person must, in the prescribed circumstances, revise a monitoring plan approved by the Agency.

(5) Where the Agency approves any monitoring plan (including one rectified or recomputed under section 14(1) or 15(2)), the Agency must specify the date (whether a date before, on or after the date on which the approval is actually granted) from which the monitoring plan has effect for the purposes of section 12(1)(a).

(5A) Where the circumstances described in section 7(5) apply and X has a monitoring plan for the business facility as a taxable facility of X that is approved by the Agency under this section —(a)

the Agency must provide Y with the monitoring plan; and

(b)

the monitoring plan —(i)

is treated for the purposes of subsection (1) as if it had been submitted to the Agency and approved by the Agency as a monitoring plan for the business facility as a taxable facility of Y, from and including the date of the transfer of operational control over the business facility from X to Y; and

(ii)

is treated for the purposes of section 15 as if it had been prepared by Y.[Act 37 of 2022 wef 01/01/2024]

(5B) Nothing in subsection (5A) prevents the monitoring plan (as on the day immediately before the date of the transfer of operational control) from continuing to be a monitoring plan for the business facility as a taxable facility of X for the purpose of X complying with any of X’s obligations under this section and sections 12, 14 and 15.[Act 37 of 2022 wef 01/01/2024]

(6) Any approval or deemed approval under this section for a monitoring plan for a taxable facility of a registered person ceases to be valid in relation to that registered person with effect from the deregistration of that taxable facility as such.[Act 37 of 2022 wef 01/01/2024]

—(1) For the purpose of section 12(1)(a), the monitoring plan for a business facility that is a taxable facility of a registered person must —(a)

set out the basis on which the registered person ensures the quality of the data required for the computations necessary for an emissions report for the business facility; and

(b)

be submitted to and approved by the Agency.

(2) Before granting an approval under subsection (1)(b), the Agency may, in any of the following circumstances, in writing direct the registered person to have its monitoring plan first assessed by an external auditor:(a)

the Agency considers that specialised technical knowledge is required to assess any process at the business facility;

(b)

the Agency disagrees with the registered person on any matter set out in the monitoring plan,

and the registered person must comply with the direction.

(3) Where subsection (2) applies, the registered person must submit to the Agency, within the time specified in the direction under that subsection, the report by the external auditor containing the external auditor’s assessment.

(4) The registered person must, in the prescribed circumstances, revise a monitoring plan approved by the Agency.

(5) Where the Agency approves any monitoring plan (including one rectified or recomputed under section 14(1) or 15(2)), the Agency must specify the date (whether a date before, on or after the date on which the approval is actually granted) from which the monitoring plan has effect for the purposes of section 12(1)(a).

(5A) Where the circumstances described in section 7(5) apply and X has a monitoring plan for the business facility as a taxable facility of X that is approved by the Agency under this section —(a)

the Agency must provide Y with the monitoring plan; and

(b)

the monitoring plan —(i)

is treated for the purposes of subsection (1) as if it had been submitted to the Agency and approved by the Agency as a monitoring plan for the business facility as a taxable facility of Y, from and including the date of the transfer of operational control over the business facility from X to Y; and

(ii)

is treated for the purposes of section 15 as if it had been prepared by Y.[Act 37 of 2022 wef 01/01/2024]

(5B) Nothing in subsection (5A) prevents the monitoring plan (as on the day immediately before the date of the transfer of operational control) from continuing to be a monitoring plan for the business facility as a taxable facility of X for the purpose of X complying with any of X’s obligations under this section and sections 12, 14 and 15.[Act 37 of 2022 wef 01/01/2024]

(6) Any approval or deemed approval under this section for a monitoring plan for a taxable facility of a registered person ceases to be valid in relation to that registered person with effect from the deregistration of that taxable facility as such.[Act 37 of 2022 wef 01/01/2024]