The natural person who resides in the Republic responsible for performing the duties imposed by this Act—
||on any company shall be the public officer thereof or, in the case of any company which is placed under business rescue in terms of Chapter 6 of the Companies Act, 2008 (Act No. 71 of 2008), or in liquidation, the business rescue practitioner or the liquidator thereof;
[Paragraph (a) substituted by section 33 of Act No. 44 of 2014]
||on any public authority shall be any person responsible for accounting for the receipt and payment of moneys under the provisions of any law or for the receipt and payment of moneys or funds on behalf of such public authority;
||on a municipality shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such municipality;
||on any corporate or unincorporate body (other than a company) shall be any person who is the treasurer of that body or whose functions are similar to those of a treasurer of that body;
||on a person under legal disability shall be his guardian, curator or administrator or the other person having the management or control of his affairs;
||on any person who is not a resident of the Republic or any person (other than a company) who is for the time being out of the Republic, shall be any agent of such person controlling such person's affairs in the Republic or any manager of any enterprise of such person in the Republic;
||on a deceased person or his estate shall be the executor or administrator of such estate;
||on an insolvent person or his estate shall be the trustee or administrator of such estate;
||on any trust fund shall be the person administering the fund in a fiduciary capacity;
||on a foreign donor funded project shall be any person responsible for accounting for the receipt and payment of moneys or funds on behalf of such foreign donor funded project.
[Proviso deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)].