47B.03 | Every operator shall— |
(a) | if such operator is liable or not liable to be registered or gives notice of cancellation of registration or change of registered particulars complete form APT 102 (operator's application for registration / cancellation or changing of registered particulars); |
(b) | if the operator is required to appoint an agent as contemplated in section 47B(5)(a), submit— |
(i) | a completed form APT 101 (agent's application for registration / cancellation or changing of registered particulars) if not submitted separately by the agent; |
(ii) | if required by the Commissioner— |
(aa) | the agent's letter of appointment; and |
(bb) | a copy of the agreement between the operator and agent. |
(c) | if the operator who is liable to be registered ceases to be so liable as contemplated in section 47B(4)(c), and applies for cancellation of the registration— |
(i) | state fully the reasons for cancellation; |
(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)
(i) | When registration is approved by the Commissioner, the operator will be issued with a numbered registration certificate. |
(ii) | The certificate number shall be quoted in all correspondence with or any document required to be completed by SARS. |
[Rule 47B.03(d)(ii) substituted by section 2 of Notice No. R. 3871, GG49304, dated 15 September 2023]