(a)
| (i) | An APT agent application shall be submitted— |
| (aa) | electronically through— |
| (B) | BFE capturing at the Alberton Excise Office; or |
| (bb) | manually in paper format at the Alberton Excise Office on form APT101 as published on the SARS website, in the event of a systems breakdown. |
| (ii) | An applicant shall submit— |
| (aa) | the letter of appointment as agent; and |
| (bb) | a copy of the agreement between the operator and agent. |
| (b) | If an agent ceases to be the agent for an operator while that operator is required by section 47B(5)(a) to appoint an agent, the operator shall— |
| (i) | within 7 days from the date on which the agent ceases to act, appoint another agent; |
| (ii) | submit form APT 102 to update the change in agent in accordance with rule 47B.03(a)(i) or (ii) read with rule 47B.03(b); and |
| (aa) | the new agent’s letter of appointment; and |
| (bb) | a copy of the agreement between the operator and the agent. |
| (c) | On registration an agent will be issued with a letter of registration and an air passenger tax number, which shall be indicated on all correspondence with, and forms or other documents submitted to, SARS. |
| (d) | The agent shall fulfil all the obligations imposed in terms of the Act or the rules prior to the date from which such agent ceases to be an agent. |
| (e) | An electronic application or Form APT 101 or 102, depending on the circumstances, shall be submitted in respect of every change of the registered particulars within 7 days of such change. |
[Rule 47B.06 substituted by section 6 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]
