Acts Online
GT Shield

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

Chapter 10 : Tax Liability and Payment

Part A : Taxpayers

153. 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.