FAQ: What would disqualify me from registering as a tax practitioner?
You will not be able to register if: You are not a member of or do not fall under the jurisdiction of a Recognised Controlling Body or, You have been removed from a related profession for serious misconduct or You are guilty of an offence under s 240(3) of the TAAct.
FAQ: Who is exempt from the payment of Air Passenger Tax?
a) Children below the age of two (2) years who are not allocated a separate seat before boarding are not liable for APT b) If a seat is purchased for a child below the age of two (2) years then APT is chargeable. c) A passenger is not a chargeable passenger if not carried for […]
FAQ: Which section deals with Air Passenger Tax (APT) within SARS?
The Excise Office at O R Tambo International Airport must administer and manage APT.
FAQ: Is Air Passenger Tax charged on chartered flights?
In the case of chartered flights where no tickets are issued each passenger on the chartered flight shall be liable for APT at the applicable rate. It is the responsibility of the operator or agent to collect and pay the tax.
FAQ: How will the letters for Companies identified for verification be issued to the Company?
The relevant verification letters will be issued by SARS to the relevant Company via the following channels: Electronically via eFiling if the Company is registered as an eFiler Post if the Company is not registered as an eFiler.
FAQ: How long does it take for the updated information to be processed?
The updated information is processed immediately
FAQ: Can the legal entity information of a company be verified and updated on the ITR14 return?
No, the ITR14 form cannot be used to update the legal entity information of a company. These changes can only be effected through the completion of the RAV01.
FAQ: Can the Company Representative/Public Officer details be updated?
The following Company Representative/Public Officer details can be updated: Surname; First name; Initials; Date of appointment; ID/Passport number.
FAQ: Will relevant material be required for updates in the ‘Bank Details’ section?
Relevant material is required when updating information in the ‘My Bank Details’ section of the RAV01. The list of required relevant material for banking details changes is available here.
FAQ: Can the Company Representative/Public Officer request to update the company’s banking details?
Yes,the Company Representative/Public Officer can request a change for the following bank details: Account number; Branch number: Account type: Branch name Account Holder Name (Account name as registered at bank).
