‘Surprise – you have to pay my tax!’

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In certain circumstances, SARS may hold a person personally liable for the tax debt of another taxpayer. Broadly, the at-risk third parties fall into three categories: “representative taxpayers”, “withholding agents” and “responsible third parties”.

Representative taxpayers are people who are “responsible for paying the tax liability of another person as an agent…”, according to sections 153 to 155 of the Tax Administration Act, 2011 (TAA).

Representative taxpayers could, for example, be considered personally liable for tax that is payable…


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