Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 10 : Tax Liability and PaymentPart A : Taxpayers155. Personal liability of representative taxpayer |
A representative taxpayer is personally liable for tax payable in the representative taxpayer's representative capacity, if, while it remains unpaid—
| (a) | the representative taxpayer alienates, charges or disposes of amounts in respect of which the tax is chargeable; or |
| (b) | the representative taxpayer disposes of or parts with funds or moneys, which are in the representative taxpayer's possession or come to the representative taxpayer after the tax is payable, if the tax could legally have been paid from or out of the funds or moneys. |
