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

47B.08 Payment of air passenger tax
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[Rule 47B.07 heading inserted by section 8(a) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

47B.08Payment of air passenger tax

 

(a)Every operator or agent referred to in rule 47B.07(a) shall pay the tax which becomes due in any accounting period prescribed in rule 47B(7)(d) not later than the twenty-first day following the end of that accounting period.

[Rule 47B.08(a) substituted by section 8(b) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]

 

(b)Where the last day for the payment falls on a Saturday, Sunday or public holiday, payment shall be made on the last official working day before that day.

 

(c)Payment shall be made through eFiling.

[Rule 47B.08(c) substituted by section 8(c) of Notice R. 7430, GG54613, dated 8 May 2026 - effective 1 July 2026]