Category: Section 180 (TAA) – Liability of financial management for tax debts

Section 180

 

Words preceding paragraph (a) substituted by section 67 of Act 39 of 2013 effective on 1 October 2012.

Section 180 (TAA) – Liability of financial management for tax debts

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180.    Liability of financial management for tax debts

 

A person is personally liable for any outstanding tax debt of the taxpayer to the extent that the person’s negligence or fraud resulted in the failure to pay the tax debt if-

 

(a)     the person controls or is regularly involved in the management of the overall financial affairs of a taxpayer; and

 

(b)     a senior SARS official is satisfied that the person is or was negligent or fraudulent in respect of the payment of the tax debts of the taxpayer.