Acts Online
GT Shield

Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 10 : Tax Liability and Payment

Part A : Taxpayers

151. Taxpayer


In this Act, taxpayer means—

(a) a person who is or may be chargeable to tax or with a tax offence;

[Paragraph (a) amended by section 59(1) of Act No. 16 of 2016]

(e) a person who is the subject of a request to provide assistance under an international tax agreement.