On 13 February 2026, the South African Revenue Service (SARS) called for comment on its proposed draft rule amendments under Section 47B ‘Air passenger tax’ to the Customs and Excise Act, 1964. Comment is due by 06 March 2026.
The ‘Explanatory Note’
Rule 47B to the Act, 1964, provides for the air passenger tax and related administrative requirements. The proposed amendment provides for the submission of registration applications for agents and operators through eFiling or by branch-front-end capture at the Alberton Excise Office. Additionally, the amendment enables rendering accounts through eFiling or BFE capturing, as well as the submission of passenger manifests, which must include the specific fields detailed in the amendment.
The draft rule amendments are accessible at: