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

Chapter 19 : General Provisions

246. Public officers of companies


(1) Every company carrying on business or having an office in the Republic must at all times be represented by an individual residing in the Republic.


(2) The individual representative under subsection (1) must be—
(a) approved by SARS and—
(i) must be a person who is a senior official of the company; or
(ii) if no senior official resides in the Republic, may be another suitable person;

[Section 246(2)(a) substituted by section 84(a) of the Tax Administration Laws Amendment Act, 2012 (Act No. 39 of 2012)]

(b) appointed by the company or by an agent or attorney who has authority to appoint such a representative for the purposes of a tax Act;
(c) called the public officer of the company; and
(d) appointed within one month after the company begins to carry on business or acquires an office in the Republic.


(3) If a public officer is not appointed as required under this section, the public officer is the director, company secretary or other officer of the company that SARS designates for that purpose.

[Section 246(3) substituted by section 84(b) of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]


(4) A company that has not appointed a public officer is subject to a tax Act as if a tax Act did not require the public officer to be appointed.

[Section 246(4) substituted by section 86 of the Tax Administration Laws Amendment Act, 2012 (Act No. 21  of 2012)]


(5) A public officer is responsible for all acts, matters, or things that the public officer's company must do under a tax Act, and in case of default, the public officer is subject to penalties for the company's defaults.


(6) A public officer's company is regarded as having done everything done by the public officer in the officer's representative capacity.


(7) If SARS is of the opinion that a person is no longer suitable to represent the company as public officer SARS may withdraw its approval under subsection (2) (a).