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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part V: Representative Taxpayers

101. Public officers of companies (Repealed)

 

[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

1) Every company carrying on business or having an office in the Republic and every portfolio of a collective investment scheme shall at all times be represented by an individual residing therein.

 

2) Such individual shall be a person approved by the Commissioner and shall be appointed by the company or by an agent or attorney who has authority to appoint such a representative for the purposes of this Act,

: Provided that in the event of any company being placed in voluntary or compulsory liquidation the liquidator or liquidators duly appointed shall be required to exercise in respect of that company all the functions and assume all the responsibilities of a public officer under this Act during the continuance of the liquidation,

: Provided further that in the case of any portfolio referred to in subsection (1) the public officer of the relevant manager registered in terms of section 42 of the Collective Investment Schemes Control Act, 2002, shall be the public officer except in the event of the winding-up of the portfolio, in which event the manager, trustee or custodian appointed by the Registrar as defined in section 1 of that Act or any competent division of the court, to wind-up the portfolio shall be the public officer.

 

3) The representative shall be called the public officer of the company and shall be appointed within one month after the company begins to carry on business or acquires an office in the Republic

 

4) In default of any such appointment the public officer of any company shall be such managing director, director, secretary or other officer of the company, as the Commissioner may designate for that purpose.

 

5) Every company shall also within the period prescribed by sub-section (3) appoint a place within the Republic approved by the Commissioner at which any notices or other documents under this Act affecting the company may be served or delivered or to which any such notices or documents may be sent,

Provided that in the case of any portfolio referred to in subsection (1) the place at which any such notice or other document may be served or delivered or to which any such notice or document may be sent shall be the place appointed by the relevant manager in regard to any notice or other document affecting itself, or, in the event of the manager, trustee or custodian under the relevant collective investment scheme becoming the public officer, the place within the Republic appointed by the manager, trustee or custodian and approved by the Commissioner.

 

6) No appointment shall be deemed to have been made under sub-section (3) or (5), until notice thereof specifying the name of the public officer and an address for service or delivery of notices and documents has been given to the Commissioner.

 

7) Every company shall keep the office of public officer constantly filled and shall at all times maintain a place for the service or delivery of notices in accordance with subsection (5), and every change of public officer or of the place for the service or delivery of notices shall be notified to the Commissioner within fourteen days of such change taking effect and every trustee referred to in sub-section (5) shall at all times maintain a place for the service or delivery of such notices and shall within fourteen days of any change in such place taking effect notify the Commissioner thereof.

 

8) [Deleted by the Revenue Laws Second Amendment Act No. 61 of 2008].

 

9) Every notice, process or proceeding which under this Act may be given to, served upon or taken against any company, may be given to, served upon or taken against its public officer, or if at any time there is no public officer, any officer or person acting or appearing to act in the management of the business or affairs of such company or as agent for such company.

 

10) Every public officer shall be answerable for the doing of all such acts, matters or things as are required to be done under this Act by a taxpayer and in case of default shall be liable to the penalties provided in respect of defaults by a taxpayer.

 

11) Everything done by a public officer which he is required to do in his representative capacity shall be deemed to have been done by the company which he represents.

 

12) The absence or non-appointment of a public officer shall not exonerate any company from the necessity of complying with the provisions of this Act, but the company shall in all respects be subject to and liable to comply with the provisions of the Act as if there were no requirement to appoint such officer.

 

13) Any Public officer appointed or deemed to have been appointed under the provisions of the Income Tax Act, 1941, and holding office at the commencement of this Act shall, provided no objection to his continuance in office is raised by the Commissioner, be deemed to be a public officer appointed under this Act.