Tax and SARS knowledge base
How do I use the SARS Air Passenger Tax registration portal?
What should an airline or carrier prepare before using the SARS Air Passenger Tax registration portal?
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Direct answer
A carrier within the Air Passenger Tax rules must use the current SARS registration process for the liable entity and relevant operations. Prepare the legal entity, representative, contact, route and operational information requested by the portal, together with the prescribed supporting documents.
Registration is separate from calculating, declaring and paying the tax. The carrier must maintain controls for all three stages.
What this means in practice
Map flights, airports and passenger categories before configuring the account. Registration details should reflect the entity that operates the liable service, not simply a ticketing brand.
Keep an amendment trigger list for changes to routes, entity details, representatives or operational status.
Step-by-step
- Confirm whether the carrier and flights fall within Air Passenger Tax.
- Identify the liable legal entity and authorised representative.
- Collect the portal and supporting-document information.
- Complete the registration through the current SARS route.
- Review all route and contact details before submission.
- Save the reference and respond to SARS correspondence.
- Confirm the effective registration outcome.
- Set up declaration, payment and amendment controls.
Documents and records to keep
- Liability assessment.
- Entity and representative documents.
- Route and operational schedule.
- Portal submission and SARS outcome.
- Ongoing declaration and payment calendar.
Important limits and exceptions
Do not assume that a travel agent, charter arrangement or foreign registration removes the carrier's South African obligation.
A submitted application is not confirmation of registration.
When to get tailored advice
Get specialist advice for code-share, charter, wet-lease, transit or multi-entity operating arrangements.