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Contents

Long Title

Part I PRELIMINARY

Part II ADMINISTRATION

Part III IMPOSITION AND EXTENT OF TAX

Part IV CREDIT FOR INPUT TAX AGAINST OUTPUT TAX

Part V RELIEFS

Part VI SPECIAL CASES

Part VII ACCOUNTING AND ASSESSMENTS

Part VIII BOARD OF REVIEW

Part IX OFFENCES AND PENALTIES

Part X PROCEEDINGS

Part XI COLLECTION AND ENFORCEMENT

Part XII GENERAL PROVISIONS

FIRST SCHEDULE Registration

SECOND SCHEDULE Matters to be Treated As Supply of Goods or Services

THIRD SCHEDULE Valuation — Special Cases

FOURTH SCHEDULE

FIFTH SCHEDULE Advance Rulings

SIXTH SCHEDULE Disclosure of names and particulars of persons and places

Legislative Source Key

Legislative History

Comparative Table

 
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Power to appoint agent, etc., for recovery of tax
79.
—(1)  The Comptroller may by notice in writing, if he thinks it necessary, declare any person to be the agent of any other person.
(2)  The person declared the agent under subsection (1) shall be the agent of such other person for the purposes of this Act and may be required to pay any tax due or which may become due from any moneys, including pensions, salary, wages or any other remuneration, which, at the date of receipt of the notice or at any time not later than 90 days thereafter may be held by him for or due by him to the person whose agent he has been declared to be, and in default of such payment, the tax shall be recoverable from him in the manner provided by section 78.
(3)  For the purposes of this section, the Comptroller may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any other person.
(4)  For the purposes of payment of any tax due from any moneys referred to in subsection (2) in a joint account at any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions shall apply:
(a)
the person declared by the Comptroller under subsection (1) to be the agent of any person who is an owner of such moneys shall —
(i)
within 14 days of the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and
(ii)
retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom tax is due and, subject to paragraph (c), within 42 days of the receipt of the notice under subsection (1), pay over the tax due from such amount to the Comptroller;
(b)
it shall be presumed, until the contrary is proved, that the holders of a joint account at any bank shall have equal share of the moneys in the account as at the date of receipt of the notice under subsection (1) and that the joint owners of any immovable property shall share the proceeds of sale of the property equally;
(c)
any owner of such moneys who objects to the share presumed under paragraph (b) shall give notice of his objection in writing to the person declared to be the agent under subsection (1) within 28 days of the receipt of the notice of the agent under paragraph (a)(i), or within such further period as the Comptroller in his discretion may allow, and furnish proof as to his share of the moneys;
(d)
where an objection under paragraph (c) has been received, the person declared to be the agent shall —
(i)
retain the amount of such moneys referred to in paragraph (a)(ii) until such time as the Comptroller by notice under paragraph (e) informs him of his decision on the objection; and
(ii)
inform the Comptroller of the objection within 7 days of the receipt of the objection;
(e)
the Comptroller shall consider the objection and shall by notice in writing inform the person declared to be the agent of his decision and the agent shall, notwithstanding any appeal under paragraph (f), pay over any tax due from the share of moneys decided by the Comptroller as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the tax is payable, held by him for or due by him to the person;
(f)
any owner of such moneys aggrieved by the decision of the Comptroller under paragraph (e) may appeal against the decision to the Board of Review and the provisions of Part VIII shall apply, with the necessary modifications, to the appeal; and
(g)
for the purpose of this subsection, “joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the joint account holders.
(5)  Where an agent makes any payment of moneys to the Comptroller under this section —
(a)
the agent shall be deemed to have been acting under the authority of the person by whom the tax is payable (referred to in this section as the defaulting taxpayer);
(b)
the amount of the tax due from the defaulting taxpayer shall be reduced by the amount paid by the agent to the Comptroller; and
(c)
the amount of the reduction shall, to the extent of that amount, be deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys held by the agent for or due from the agent to the defaulting taxpayer.
(5A)  Where —
(a)
an amount of tax is due from any person under this Act otherwise than as an agent under this section;
(b)
except for this subsection, an amount is or would, at any time during the period of 90 days after the date of the receipt of the notice in paragraph (c), be payable by the Government to the defaulting taxpayer by or under any written law, contract or scheme; and
(c)
before payment of the amount referred to in paragraph (b) is made to the defaulting taxpayer, the Comptroller serves notice on any public officer by whom the payment is to be made that the tax is due from the defaulting taxpayer,
then the public officer shall, notwithstanding any other written law, contract or scheme, be entitled to reduce the amount referred to in paragraph (b) by the amount of the whole or any part of the tax referred to in paragraph (a), and if the public officer makes such a reduction —
(i)
the amount of the tax referred to in paragraph (a) shall be reduced by the amount of the reduction; and
(ii)
the amount of the reduction shall, to the extent of such amount, be deemed to have been paid to the defaulting taxpayer in accordance with any law, contract or scheme governing the payment of moneys referred to in paragraph (b) to the defaulting taxpayer.
(6)  For the purposes of this section, “tax” includes any penalty or any other money which a person is liable to pay to the Comptroller under this Act.
[Income Tax 1992 Ed., s. 57]
History for Provision '79 Power to appoint agent, etc., for recovery of tax'.
Left Arrow
Right Arrow
pr79-.
31/07/2001
Formal Consolidation
31 July 2001
2001 RevEd
 
Compare versionsDiff

01/01/2003
Informal Consolidation
23 December 2002
Amended
S 649/2002

01/01/2003
Informal Consolidation
23 December 2002
Amended
Act 43 of 2002

01/04/2003
Informal Consolidation
31 March 2003
Amended
Act 4 of 2003

01/06/2003
Informal Consolidation
21 April 2003
Amended
S 205/2003

01/07/2003
Informal Consolidation
18 November 2003
Amended
Act 19 of 2003

18/11/2003
Informal Consolidation
18 November 2003
Amended
Act 19 of 2003

01/01/2004
Informal Consolidation
18 November 2003
Amended
Act 19 of 2003

01/07/2004
Informal Consolidation
24 June 2004
Amended
Act 16 of 2004

08/12/2004
Informal Consolidation
07 December 2004
Amended
Act 50 of 2004

01/04/2005
Informal Consolidation
25 November 2004
Amended
Act 47 of 2004

31/07/2005
Formal Consolidation
31 July 2005
2005 RevEd
 
Compare versionsDiff

07/10/2005
Informal Consolidation
07 October 2005
Amended
S 647/2005

01/01/2006
Informal Consolidation
09 December 2005
Amended
Act 38 of 2005

17/02/2006
Informal Consolidation
11 June 2007
Amended
Act 28 of 2007

01/07/2006
Informal Consolidation
30 June 2006
Amended
S 395/2006

01/07/2007
Informal Consolidation
29 June 2007
Amended
S 328/2007

01/07/2007
Informal Consolidation
29 June 2007
Amended
Act 28 of 2007

04/04/2008
Informal Consolidation
25 February 2008
Amended
Act 3 of 2008

01/01/2009
Informal Consolidation
15 December 2008
Amended
Act 33 of 2008

01/01/2009
Informal Consolidation
15 December 2008
Amended
S 676/2008

04/05/2009
Informal Consolidation
24 February 2009
Amended
Act 37 of 2008

01/09/2009
Informal Consolidation
31 August 2009
Amended
S 391/2009

01/01/2010
Informal Consolidation
18 September 2009
Amended
Act 19 of 2009

01/10/2010
Informal Consolidation
01 October 2010
Amended
Act 20 of 2010

01/10/2010
Informal Consolidation
01 October 2010
Amended
S 567/2010

01/01/2011
Informal Consolidation
01 October 2010
Amended
Act 20 of 2010

01/01/2011
Informal Consolidation
01 October 2010
Amended
Act 24 of 2011

02/01/2011
Informal Consolidation
25 June 2010
Amended
Act 15 of 2010

01/01/2012
Informal Consolidation
01 October 2012
Amended
Act 19 of 2012

01/01/2012
Informal Consolidation
01 October 2012
Amended
Act 24 of 2011

01/01/2012
Informal Consolidation
01 October 2012
Amended
S 692/2011

01/01/2014
Informal Consolidation
17 December 2013
Amended
Act 21 of 2013

01/01/2014
Informal Consolidation
17 December 2013
Amended
S 828/2013