Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 10 : Tax Liability and Payment
Part A : Taxpayers
155. Personal liability of representative taxpayer
|(a)||the representative taxpayer alienates, charges or disposes of amounts in respect of which the tax is chargeable; or|
|(b)||the representative taxpayer disposes of or parts with funds or moneys, which are in the representative taxpayer's possession or come to the representative taxpayer after the tax is payable, if the tax could legally have been paid from or out of the funds or moneys.|
Join our mailing list!