Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 10 : Tax Liability and Payment

Part A : Taxpayers

151. Taxpayer
Purchase cart Previous page Return to chapter overview Next page

 

In this Act, taxpayer means—

(a)a person who is or may be chargeable to tax or with a tax offence;

[Paragraph (a) amended by section 59(1) of Act No. 16 of 2016]

(b)a representative taxpayer;
(c)a withholding agent;
(d)a responsible third party; or
(e)a person who is the subject of a request to provide assistance under an international tax agreement.