Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 10 : Tax Liability and PaymentPart A : Taxpayers153. Representative taxpayer |
| (1) | In this Act, a representative taxpayer means a person who is responsible for paying the tax liability of another person as an agent, other than as a withholding agent, and includes a person who— |
| (a) | is a representative taxpayer in terms of the Income Tax Act; |
| (b) | is a representative employer in terms of the Fourth Schedule to the Income Tax Act; or |
| (c) | is a representative vendor in terms of section 46 of the Value-Added Tax Act. |
| (2) | Every person who becomes or ceases to be a representative taxpayer (except a public officer of a company) under a tax Act, must notify SARS accordingly in such form as the Commissioner may prescribe, within 21 business days after becoming or ceasing to be a representative taxpayer, as the case may be. |
| (3) | A taxpayer is not relieved from any liability, responsibility or duty imposed under a tax Act by reason of the fact that the taxpayer's representative— |
| (a) | failed to perform such responsibilities or duties; or |
| (b) | is liable for the tax payable by the taxpayer. |