27 June 2025 – The South African Revenue Service (SARS) is continuing to modernise the management of Air Passenger Tax (APT) as part of the Customs Modernisation Programme. This phase will be implemented on 27 June 2025 and introduces new features designed to streamline online registration, return submission, and overall APT management for airline operators.
Here’s what’s changing:
Passenger Manifests
Airlines will now be able to upload passenger lists directly on eFiling. The system will check the format and content of these files and keep a record of all uploads for tracking and reference.
Registration Updates
Airlines will be able to update their registration details or deregister when necessary. The system will ensure that only authorised users can perform these actions.
Audit and Penalties
The system will automatically trigger audit cases if returns are submitted late or not at all. SARS officials will be able to initiate manual audits when needed. These cases will follow a structured process and may result in penalties being applied.
Communication
All letters and notices, such as proof of registration, requests for documents, and penalty letters, will be sent electronically through eFiling or email. This will support SARS’s go-green approach to communication.
These enhancements to the APT system will provide improved tracking capabilities, enhanced security, and expedited processing times. Additionally, the system will integrate seamlessly with other SARS platforms to facilitate smooth data sharing and efficient workflow management. The implementation of APT Phase 2C represents a significant milestone in SARS’s modernisation efforts, offering a more transparent and user-friendly experience for both SARS and airline operators.
For more information, see the Air Passenger Tax webpage.
