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Air Passenger Tax
The Minister of Finance announced in his Budget Speech on 23 February 2000 that an Air Passenger Tax on international air travel is to be instituted. Airport and travel taxes are internationally widely used as general revenue sources. Given that value-added tax is charged on domestic air travel and not on international travel, the local tax burden on international travel from South Africa is moderate. The Minister also announced that the income from Air Passenger Tax, amongst others, will be utilized to fund Tourism.
The departure tax on air travel from South Africa to a destination outside South Africa will be introduced at a rate of R100,00 per ticket sold except for air travel from South Africa to one of the SACU countries (Botswana, Lesotho, Namibia and Swaziland) which will be introduced at a rate of R50,00 per ticket sold. This new tax came into effect on 1 November 2000. The tax will be collected by operators (Airlines) and agents (those acting on behalf of operators) whom are required to then pay it over to SARS.
As the majority of operators and agents are represented in the Gauteng region, it has been decided that the Customs and Excise branch at O.R Tambo International Airport (ORTIA) will administer the Air Passenger Tax. It is important that all operators or their agents register for the new tax as the first accounting period will begin on 1 November 2000. The first payments are due by not later than 21 December 2000. Registration can only be done at ORTIA or directly on the SARS Website, but payments can be made at any First National Bank (through the system of Payments at Banks) as well as the following Customs and Excise offices:
Germiston, Pretoria, Johannesburg Customs, ORTIA, Durban Customs, Durban International, Port Elizabeth, East London, Cape Town Customs, Cape Town International.
Forms for application of registration for Air Passenger Tax [forms APT 101 (for Agents) and 102 (for Operators)] are available at the Customs and Excise branch O.R Tambo International Airport and on this website.
An E-mail address for any correspondence and queries has been created namely airtax@sars.gov.za
The following persons can also be contacted regarding the tax:
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