THIRD PARTY APPOINTMENTS BY SARS – WHAT HAPPENED TO “LAST-RESORT” BY SARS?

Taxpayers must be cautious if they have any outstanding tax debt, as SARS often appointments agents or third parties to pay the outstanding tax debt on behalf of the taxpayer. Section 99 of the Income Tax Act provided that the Commissioner may, if he thinks necessary, declare any person to be the agent of any other person and may be required to make payment of any tax, interest or penalty due to SARS, from any moneys, which may be held by him or due by him to the person whose agent he has been declared to be.