On 15 September 2023, the South African Revenue Service (SARS) announced an amendment to the rule under sections 47B for the Insertion of forms for the Air Passenger Tax in the Schedule to the Customs and Excise Rules. (DAR250)
The rules are:
- APT 101 – Air Passenger Tax: Agent’s application for registration/cancellation or changing of registered particulars
- APT 102 – Air Passenger Tax: Operator’s application for registration/cancellation or changing of registered particulars and
- APT 201 – Air Passenger Tax Return
