Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter V : Clearance and Origin of Goods: Liability for and payment of duties

Rules for Section 47 of the Act

Rendering of tax accounts and payment
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47B.07

(a)Every operator who is liable to be registered and every registered operator or every agent, as the case may be, shall, not later than the twenty-first day following upon the end of each accounting period render a tax account during the hours for receipt of payment to the Commissioner of form APT 201 (Return for air passenger tax) at the office of the Controller, O.R. Tambo International Airport.

[Rule 47B.07(a) substituted by section 6 of Notice No. R.1768, GG45931, dated 18 February 2022]

(b)The hours for receipt of payment shall be Monday to Friday, 08:00 till 15:00 (Saturday, Sunday and public holidays excluded).
(c)Where the last day for rendering a tax account falls on a Saturday, Sunday or public holiday, the account shall be rendered on the last official working day before that day.
(d)An accounting period shall be one calendar month and shall commence on the first day and end on the last day of the month.