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 can only be made via 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 (refer to sub-paragraph “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 paragraph “Make Payment“

Definitions, acronyms and abbreviations

The definitions, acronyms and abbreviations can be accessed via the following link: 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.