§ 34 — Appeals to Minister

34.—(1) A registered person that is aggrieved by a decision of the Agency —(a)

refusing to deregister a business facility as a taxable facility of the registered person;

(b)

refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;

(c)

refusing to refund any tax under section 19(1) or credit any fixed‑price carbon credit into the registered person’s FPCC registry account under section 19(2); or[Act 37 of 2022 wef 01/01/2024]

(d)

refusing to revise any assessment relating to the registered person pursuant to section 23,

may appeal against the decision to the Minister.

(2) An appeal under subsection (1) must be made by lodging with the Minister a written notice of appeal within 30 days after the date of service of the Agency’s decision appealed against.

(3) The notice of appeal must provide adequate details of the grounds for the appeal.

(4) For the purpose of determining an appeal, the Minister may require any person to provide to the Minister such information within the person’s knowledge, and any document in the person’s possession or under the person’s control, as the Minister considers relevant to the appeal.

(5) Where the Minister considers that an appeal under subsection (1) involves issues of such nature or complexity that it ought to be considered and determined by persons with particular technical or other specialised knowledge, the Minister may establish an Appeal Panel to consider and determine the appeal.

—(1) A registered person that is aggrieved by a decision of the Agency —(a)

refusing to deregister a business facility as a taxable facility of the registered person;

(b)

refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person;

(c)

refusing to refund any tax under section 19(1) or credit any fixed‑price carbon credit into the registered person’s FPCC registry account under section 19(2); or[Act 37 of 2022 wef 01/01/2024]

(d)

refusing to revise any assessment relating to the registered person pursuant to section 23,

may appeal against the decision to the Minister.

(2) An appeal under subsection (1) must be made by lodging with the Minister a written notice of appeal within 30 days after the date of service of the Agency’s decision appealed against.

(3) The notice of appeal must provide adequate details of the grounds for the appeal.

(4) For the purpose of determining an appeal, the Minister may require any person to provide to the Minister such information within the person’s knowledge, and any document in the person’s possession or under the person’s control, as the Minister considers relevant to the appeal.

(5) Where the Minister considers that an appeal under subsection (1) involves issues of such nature or complexity that it ought to be considered and determined by persons with particular technical or other specialised knowledge, the Minister may establish an Appeal Panel to consider and determine the appeal.