The Minister of Finance announced in his Budget Speech in February 2000 that an Air Passenger Tax for International Departures is to be instituted. The new tax comes into effect on 1 November 2000 and the South African Revenue Service (SARS) is now in a position to register operators or their agents for this tax.
Forms for application of registration for Air Passenger Tax (forms APT 101 and 102) is available for completion and submission on SARS Online at www.sars.gov.za and at the Customs and Excise branch at Johannesburg International Airport.
As almost all operators and agents are represented in the Gauteng area, it has been decided that the Air Passenger Tax will be administered by the Customs and Excise branch at Johannesburg International Airport. Other points for payment of the tax have been identified which will be stipulated on the returns for payment of Air Passenger Tax.
It is important that operators or their agents register for Air Passenger Tax as the first accounting period will begin on 1 November 2000. The first payments are due on 21 December 2000.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE