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.