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FAQ: Who qualifies as a representative taxpayer?

A natural person who resides in the Republic. Paragraph 1 of the Fourth Schedule of the Income Tax Act No. 58 of 1962 and section 46 of the Value Added Tax (VAT) Act refers to the following persons as representative taxpayers:

  • Treasurer
  • Guardian
  • Curator
  • Public officer
  • Accountant
  •  Tax Consultant
  • Attorney
  • Advocate
  • Legal Advisor
  • Auditor
  • Bookkeeper;
  • Conveyancer in a case of Transfer Duty
  • Director
  • Employer
  • Executor/administrator
  • Fund Administrator
  • Insurance Broker
  • Relative/Parent
  • Secretary
  • Trustee
  • Etc.

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