Guide to Air Passenger Tax

Summary

• Every operator liable for Air Passenger Tax (APT) is required to file a return and make payment, in accordance with Section 47B (7).
• The requirements for return submission are described in APT-02.
• The accounting period is one (1) calendar month, commencing from the first day and ending on the last day of the month.
• Operators must submit their return and make payment, within twenty-one (21) days following the end of each accounting period. Where the last day for submission of the account and payment falls on a weekend or public holiday, the account and payment must be submitted on the last official working day before that day.
• All the operators/agents must be registered for eFiling as the submission of the payments and uploading of passenger manifests can only be made via eFiling.
• The operators/agents can now pay for the contraventions amounts stated on the Letter of Demand using eFiling.
• For the licensing and registration requirements, refer to SC-CF-19.

APT Registration on eFiling

Log in to eFiling

• The operator logs onto the eFiling platform as described in SC-CF-42.
• The system displays the operator’s dashboard. The portfolio type reflects as Organisation

•  If operators are unable to access the eFiling service, they must contact the SARS Contact Centre for
  assistance.

Activate APT Tax Type

• The APT tax type must be activated on eFiling to allow for the submission of returns
• The operator selects:
  
  • Organisations;
  • Tax types; and
  • Manage tax types.

• The operator ticks Request Activation and clicks the Submit button.

• The APT tax type will now be successfully activated (The air Passenger tax will be activated)
•  In instances where the tax type is activated by a representative of an operator, the activation request
  routed for authorisation.

• The operator is notified of the authorisation request via email and/or SMS. The operator logs in to the
  Tax Type Transfer/Shared Access Request.

• The operator chooses their preferred channel and clicks the Ok button.

• A one-time pin (OTP) is sent to the chosen channel and the operator
  
  • Captures the OTP; and
  • Clicks the Submit button.

•  The operator selects authorise and clicks the Submit button.

• The Air Passenger Tax will be activated.

• The operator updates the user rights for the submission of returns as described in SC-CF-42.
• The operator logs off eFiling to allow for the changes to refresh.
•  The operator can now log in to submit returns.

APT Return Submission

Submit APT Return

• The operator selects:
  
  • Returns; and
  • Returns issued.

• The list of tax types for which the operator is registered displays, and the operator:
  
  • Selects Air Passenger Tax (APT201);
  • Chooses the correct year and period; and
  • Clicks the Request Return button.

• The return for the chosen period displays and can be accessed through the hyperlink.

• The APT 201 return displays and the operator confirms the information under:
  
  • Details of Accounting Period;
  • Operator Particulars; and
  • Agent Particulars.

• The operator completes the mandatory fields under APT Passenger and Liability details by expanding:
  
  • Standard Rate Departures; and
  • Lower Rate Departures.

• Once all mandatory fields are updated, the amount due is calculated.

• Once the return data is captured, the operator clicks the Submit button. By clicking on submit, the
  operator declares that all information on the return is true and correct.

•  The return status changes to filed.

Request for Correction

• A maximum of three (3) corrections are permitted on a return for an accounting period
• Corrections on a return must be submitted prior to making payment. Once a payment is processed, no
  corrections can be submitted.
•  If a correction is required on the return, the operator clicks the Request Correction button.

• The return opens pre-populated with the data captured when the return was filed. The amendments will
  be updated, and the return is re-submitted.

Make Payment

• Once the return is submitted, the operator clicks the Make Payment button.

•  The operator confirms the amount due and clicks the Make Payment button again.

• The payment details displays and the operator:
  
  • Selects the saved bank account from the dropdown box;
  • Confirms the payment details; and
  • Clicks the Pay Now button.

• The operator clicks Ok in the pop-up box.

• The summary of payment displays, and the operator clicks the Confirm button.

• The operator clicks Ok in the pop-up box.

• The payment will be submitted to the operator’s bank for approval of payment.
• The operator clicks the Continue button. The operator will also have the option to print the summary of
  payment.

• The operator logs into their nominated bank and approves the payment.

Statement of Account (SOA)

•  The statement of account will be emailed to the operator monthly.
• Alternatively, the operator can click on the Request Statement of Account button to view their account.

• The operator selects the year and month and clicks the Continue button.

•  The operator clicks the hyperlink to view the Statement of Account.

• The amount due for the selected period will display. The operator can make payment through the
  statement of account by clicking the Make Payment button.

• The operator reviews the payment details and clicks the Pay Now button.

• The operator clicks Ok in the pop-up box.

• The operator continues to process payment as described in Make Payment

 Converting Excel File into CSV File

• The operator must ensure that, they have captured the manifest information as specified in APT-02-A02
  on Microsoft Excel.
• The operator must open the Excel passenger manifest file that needs to be converted and click ‘File’.

• The operator must click ‘Save a Copy’ or Save As.

• Choose ‘CSV (Comma delimited) (*.csv)’ in the ‘Save as type’ dropdown menu. The default delimiter
  must be changed before clicking ‘Save’.

•  In order to convert an Excel file into CSV file, the default delimiter must be changed from a comma to a
  pipe character (|).
•  To effect this change required, the operator must open the Control Panel on the computer and click
  ‘Clock and Region’.

• The operator must click ‘Region”.

• The operator must click ‘Additional settings’.

• The operator must check the ‘List separator’ field for the pipe character currently in use:
  
  • If the pipe character is a ‘,’ then the operator must change it to an ‘|’ which is located on top of the
    Enter button on the keyboard or select ‘|” from the dropdown menu.

• • If the pipe character is a ‘|’ the operator does not need to make any changes.

• The operator must click ‘Ok’ to save changes made.

• The operator can now save the file. It will be saved as a CSV file, with pipe characters as delimiters
  instead of commas.
• To verify the convention, the operator must open the saved file in a text editor like Notepad to ensure
  that the data is separated by pipe characters.

• The operator must click ‘File’ and then ‘Open’

• The operator must select ‘All files’ from the dropdown menu of file type.

• The list of files will appear, and the operator must select the CSV file that has been just converted
• If converted correctly the data will be separated by pipe characters (|) as reflected below. The CSV file
  is ready to be uploaded using efiling.

Upload of Passenger Manifest

• The operator must login into eFiling as specified in Log in to eFiling
• Select the applicable profile and click on ‘View Taxpayer’.

• The operator must click on ‘Passenger Manifest’.

• The operator must click ‘Update Passenger Manifest’.

•  Select ‘Year’ and ‘Period’ of the passenger manifest being uploaded.

• Choose the CSV file to upload and select ‘Upload’.

• The screen below will display after a successful upload of passenger manifest.

• The operator may click ‘Passenger Manifest History’ to view previously uploaded passenger manifests.

Initiate Payment From Contravention Letters

• The operator must login into eFiling as specified in Log in to eFiling
•  Select the applicable profile and click ‘View Taxpayer’

• The operator must then click the ‘SARS Correspondence’ option.

• The operator is prompted to enter the search criteria then click on ‘Search’

• The operator must click on ‘View’ to access the applicable contravention letter.

• The operator must click ‘Download file’ to open the contravention letter and click ‘Pay Now’ to make
  payment.

• Enter the amount to pay and then click ‘Make Payment’.

• The operator must select the ‘Account Name’ to be used for payment and select the ‘Payment Request
  Date

• The operator then clicks ‘Pay Now’.

• The operator clicks ‘OK’ in the pop-up box.

• The operator must check summary of payment accuracy and click ‘Confirm’ if details are correct.

• The operator to click ‘OK’ button to send a payment instruction to the bank.

• The operator must click ‘Confirm’ to confirm payment initiation.

• If the initiation is not successful, the error message below will show. The operator has an option to try
  again in 30 minutes or to call the SARS Contact Center.

• The operator may check the payment status by selecting ‘Payments’ followed by ‘Payment History’.

• The operator must click on ‘View’ to check the applicable payment status:
  
  • The ‘Payment Status’ will reflect ‘Approved’ if the payment has been successful.
  • The ‘Payment Status’ will reflect ‘Failed’ if the payment has not been successful.

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed here – Glossary webpage.

Legal disclaimer: In the event of conflict or inconsistency between this webpage and the PDF version of the guide, the latter shall prevail.