157.    Personal liability of withholding agent

 

(1)     A withholding agent is personally liable for an amount of tax-

 

(a)     withheld and not paid to SARS; or

 

(b)     which should have been withheld under a tax Act but was not so withheld.

 

(2)     An amount paid or recovered from a withholding agent in terms of subsection (1) is an amount of tax which is paid on behalf of the relevant taxpayer in respect of his or her liability under the relevant tax Act.