Can a tax practitioner or a non-executive director be a representative taxpayer?
14 November 2014
Posted by: Author: SAIT Technical
Author: SAIT Technical
Q: Can a tax
practitioner or a non-executive director be a representative taxpayer for a
company as required on the SARS RAV01 form?
A: In terms of
section 153(1) of the Tax Administration Act a representative taxpayer means a
person who is responsible for paying the tax liability of another person as an
agent, other than as a withholding agent, and includes a person who -
(a) is a representative taxpayer in terms of the Income Tax
(b) is a representative employer in terms of the Fourth
Schedule to the Income Tax Act; or
(c) is a representative vendor in terms of section 46 of the
Value- Added Tax Act.
Whilst the Tax Administration Act prescribes who the public
officer there is nothing in the Tax Administration Act, the Income Tax Act or
the Value- Added Tax Act that prescribes who the representative taxpayer must
A tax practitioner or company director can therefore be a
representative taxpayer. We submit that
in most instances the tax practitioner would not act as such.
Disclaimer: Nothing in
this query and answer should be construed as constituting tax advice or a tax
opinion. An expert should be consulted for advice based on the facts and
circumstances of each transaction/case. Even though great care has been taken
to ensure the accuracy of the answer, SAIT do not accept any responsibility for
consequences of decisions taken based on this query and answer. It remains your
own responsibility to consult the relevant primary resources when taking a