114AA. Power to appoint agent

The Commissioner may, if he thinks it necessary, declare any person to be the agent of any other person, and the person so declared an agent-

(a)     shall for the purposes of this Act be the agent of such other person in respect of the payment of any amount of duty, interest, penalty or forfeiture payable by such other person under this Act, and

[Paragraph (a) substituted by section 22 of Act 36 of 2007]

(b)     may be required to make payment of such amount from any moneys which may be held by him or her for or be due by him or her to the person whose agent he or she has been declared to be:

Provided that a person so declared an agent who, is unable to comply with a requirement of the notice of appointment as agent, must advise the Commissioner in writing of the reasons for not complying with that notice within the period specified in the notice.

[Section 114A inserted by section 154 of Act 45 of 2003 and renumbered by section 6 of Act 22 of 2018]