Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 10 : Tax Liability and PaymentPart A : Taxpayers151. Taxpayer |
| (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. |
