Supreme Court Act, 1959
R 385
Income Tax Act, 1962 (Act No. 58 of 1962)Department of FinancePractice Note No. 33Section 99 of the Income Tax Act: Attorneys |
Date: 26 October 1994
| 1) | In terms of section 99 of the Income Tax Act (the Act) the Commissioner is empowered to "... if he thinks necessary, declare any person to be the agent of any other person, and the person so declared an agent shall be the agent for the purposes of this Act and may be required to make payment of any tax due from any moneys, including pensions, salary, wages or any other remuneration, which may be held by him for or due by him to the person whose agent he has been declared to be". |
| 2) | The provisions of section 99 of the Act are applicable to an attorney holding moneys for a client, i.e. a taxpayer, despite the fact that the attorney may have given undertakings to others in respect of the moneys which he holds on behalf of his client. |
| 3) | In the absence of a valid cession (by the taxpayer of his claim) to the person to whom the attorney has given the undertaking. the attorney is obliged to give effect to a claim in terms of section 99 of the Act. |
