Customs and Excise Act, 1964 (Act No. 91 of 1964)Chapter XII : General114AA. Power to appoint agent |
The Commissioner may, if he thinks it necessary, declare any person to be the agent of any other person, and the person so declared an agent—
| (a) | shall for the purposes of this Act be the agent of such other person in respect of the payment of any amount of duty, interest, penalty or forfeiture payable by such other person under this Act; and |
| (b) | may be required to make payment of such amount from any moneys which may be held by him or her for or be due by him or her to the person whose agent he or she has been declared to be: |
Provided that a person so declared an agent who, is unable to comply with a requirement of the notice of appointment as agent, must advise the Commissioner in writing of the reasons for not complying with that notice within the period specified in the notice.
[Section 114AA renumbered, previously 114A, by section 6 of Notice No. 16, GG 42169, dated 17 January 2019 (Tax Administration Laws Amendment Act, 2018 (Act No. 22 of 2018)]