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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part V: Representative Taxpayers

99. Power to appoint agent (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


The Commissioner may, if he thinks necessary, declare any person to be the agent of any other person, and the person so declared an agent shall be the agent for the purposes of this Act and may be required to make payment of any tax, interest or penalty due from any moneys, including pensions, salary, wages or any other remuneration, which may be held by him for or due by him to the person whose agent he has been declared to be.