| 47B.03 | APT operator applications |
| (a) | An operator shall for any of the purposes listed in the definition of “APT operator application”, submit an APT operator application— |
| (i) | electronically through— |
| (aa) | eFiling, on the relevant electronic application; or |
| (bb) | BFE capturing at the Alberton Excise Office; or |
| (ii) | manually in paper format at the Alberton Excise Office on form APT 102 as published on the SARS website, in the event of a systems breakdown, |
| (b) | If an operator is required to appoint an agent as contemplated in section 47B(5)(a), such operator shall indicate on the application referred to in paragraph (a) that an agent will be used and submit— |
| (i) | the agent's letter of appointment; and |
| (ii) | a copy of the agreement between the operator and the agent. |
(bA)
| (i) | On approval of an application, the operator will be issued with a registration letter and an air passenger tax number. |
| (ii) | The air passenger tax number shall be indicated on all correspondence with, or any document required to be completed by, SARS. |
| (c) | If an operator who is liable to be registered ceases to be so liable in circumstances contemplated in section 47B(4)(c), such operator shall apply for cancellation of the registration in accordance with paragraph (a)(i) or (ii), and— |
| (i) | state fully the reasons for cancellation in a supporting document; |
| (ii) | produce proof that the operation of chargeable aircraft has ceased or any chargeable aircraft will not be used for the carriage of chargeable passengers as the case may be; and |
| (iii) | pay any tax due or certify that no chargeable passengers were carried between the period of the last return and payment of any tax due and the application for cancellation |
| (d) | [Rule 47B.03(d) deleted by section 3 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026] |
| (e) | If any registration details in respect of an operator change, including details of an agent registered in terms of rule 47B.06(a), the operator shall within 7 days of the change occurring notify the Commissioner of such change in accordance with rule 47B.03(a)(i) or (ii) read with (b). |
[Rule 47B.03 substituted by section 3 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]
