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.
