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 ActKeeping and production of books, accounts and other documents |
| 47B.10 | Every operator or agent shall keep books, accounts and other documents in connection with the carriage of passengers carried on every flight, amounts of tax collected and paid, and accounts rendered, for a period of at least five years, during which period such books, accounts and other documents, shall be available for inspection on demand by any officer. |
