Income Tax Act, 1962 (Act 58 of 1962)
Chapter III: General Provisions
Part V: Representative Taxpayers
97. Personal liability of representative taxpayer (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].
|1)||Every representative taxpayer shall be personally liable for any tax payable by him in his representative capacity, if, while it remains unpaid—|
|a)||he alienates, charges or disposes of the income in respect of which the tax is chargeable; or|
|b)||he disposes of or parts with any fund or money, which is in his possession or comes to him after the tax is payable, if the tax could legally have been paid from or out of such fund or money.|
Join our mailing list!
Best Selling Products
Consumer Affairs Reports
Securities Transfer Tax Act, 2007
Division of Revenue Act, 2010