Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
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 ActAgents |
47B.06
| (a) | Application for registration as an agent of an operator who is required to appoint an agent in terms of a section 47B(5)(a) shall be submitted on form APT 101 together with the letter of appointment from the operator. |
| (b) | An operator shall— |
| (i) | appoint an agent and submit form APT 101 in respect of such agent where an agent ceases to be the agent for the operator while the operator is required by section 47B(5)(a) to appoint an agent, within 7 days from the date on which the agent ceases to act; and |
| (ii) | submit form APT 101 in respect of the agent who has ceased to act where the agent has not submitted such form. |
(c)
| (i) | On appointment an agent will be issued with a numbered certificate of appointment, which number must be quoted on all correspondence with, and forms or other documents submitted, to SARS. |
| (ii) | When the registration is cancelled the certificate must be returned to SARS. |
| (d) | The agent shall fulfil all the obligations imposed on him in terms of the Act or the rules prior to the date from which he ceases to be an agent. |
| (e) | Forms APT 101 or 102 shall be submitted for ever change of the registered particulars within 7 days of such change. |
