Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 47 of the Act47B.07 Rendering of tax accounts |
[Rule 47B.07 heading substituted by section 7 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]
| 47B.07 | Rendering of tax accounts |
| (a) | Every registered operator or agent, as the case may be, shall, not later than the twenty-first day following the end of each accounting period render a tax account— |
| (i) | electronically through— |
| (A) | eFiling; or |
| (B) | BFE capturing at the Alberton Excise Office; or |
| (ii) | manually in paper format on form APT 201 as published on the SARS website at the Alberton Excise Office, in the event of a systems breakdown. |
| (b) | [Rule 47B.07(b) deleted by section 7 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026] |
| (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. |
(e)
| (i) | Where an error has been made on a tax account submitted in terms of this rule the registered operator or agent, as the case may be, must prior to making payment in terms of rule 47B.08 request a correction through the means referred to in paragraph (a). |
| (ii) | A maximum of three corrections on a tax account may be requested for an accounting period. |
[Rule 47B.07 substituted by section 7 of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]