SARS: New Air Passenger Tax System

SARS: New Air Passenger Tax System

• 11 September 2023
• Accounting
• South African Accounting Academy

The tax is not applicable to domestic flights. It is only applicable to chargeable passengers leaving on an international flight. This is also applicable to charter companies.   

With effect from 15 September 2023, taxpayers will be issued with new APT tax numbers which must be used to register the APT client on eFiling and activate the tax type. It must be noted however that submission of accounts via eFiling will initially only be open to those clients that make use of the following banks:

• Standard Bank

• First National Bank

• Nedbank

• ABSA

• Citi Bank

The rest of the banks will be migrated in due course and SARS will notify clients accordingly.

It is important to note that even if the APT client does not make use of the above banks, they are still required to make use of eFiling to make payment. These clients will in the meantime continue to submit their APT201 returns via the email channel to the Customs and Excise APT Team at OR Tambo International Airport as per the below contact details, however, it is important to note that payment of these accounts must be made through eFiling,

The APT rates are:

• Standard rate (International flights): R190

• Lower rate (BLNS countries): R100

For more information on APT, refer to Section 47(B) of the Customs and Excise Act No. 91 of 1964.

Click here to access more detail on this topic:

https://www.sars.gov.za/latest-news/new-air-passenger-tax-system/#:~:text=4%20September%202023%20%E2%80%93%20From%2015,eFiling%20including%20the%20payment%20thereof. 

You can also download the SARS External Policy document on Air Passenger Tax at https://www.sars.gov.za/wp-content/uploads/Ops/Policies/APT-02-Air-Passenger-Tax-External-Policy.pdf 

Relevance to Auditors, Independent Reviewers & Accountants:

• The Customs and Excise Act No. 91 of 1964 is yet another piece of legislation that your clients must comply with, and which you must assess compliance with.  If they don’t comply with the relevant laws and regulations, you have certain reporting obligations in terms of NOCLAR (Non-Compliance with Laws And Regulations) – this could include reporting to management, qualifying your audit opinion, reporting a Reportable Irregularity, etc.

• As an auditor, independent reviewer and accountant, you need to consider whether you have any clients that are liable for APT (Airport Passenger Tax) – this includes clients that are chargeable passengers on a chargeable aircraft departing from an airport in the Republic to a destination outside the Republic, as well as charter companies.

• Tax practitioners play a critical role in bridging the gap between taxpayers and SARS. As legislation, regulations and tax law are continuously changing and evolving, it is of utmost importance for companies and tax practitioners to keep abreast of such changes in so that companies and individuals continue to meet their tax obligations.

Relevance to Your Clients:

• Clients who are chargeable passengers on a chargeable aircraft departing from an airport in the Republic to a destination outside the Republic, as well as charter companies, are liable for APT.

• As legislation, regulations and tax law are continuously changing and evolving, it is of utmost importance for taxpayers to continue to meet their tax obligations.

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