Appointment
and duties of
agent
Deleted by (TPA 2nd Sch Para 6)
"agent" means a person appointed as such under subsection (2);
"appointment notice" means a notice issued by the Commissioner under that subsection appointing an agent;
"moneys" include salary, wages and pension payments and any other remuneration whatever;
"principal" means the person in respect of whom an agent is appointed.
(2) The Commissioner may by written notice addressed to any person -
(a) appoint him to be the agent of another person for the purposes of the collection and recovery of tax due from that other person, and
(b) specify the amount of tax to be collected and recovered.
(3) An agent shall pay the tax specified in his appointment notice out of any moneys which may, at any time during the twelve months following the date of the notice, be held by him for, or due from him to, his principal.
(4) Where an agent claims to be, or to have become, unable to comply with subsection (3) by reason of the lack of moneys held by, or due from him, he shall, as soon as may be practicable, notify the Commissioner accordingly in writing setting out fully the reasons for his inability so to comply, and the Commissioner may -
(a) accept the notification and cancel or amend the appointment notice accordingly; or
(b) if he is not satisfied with those reasons, reject the notification in writing.
(5) Unless and until a notification is by given an agent under subsection (4) -
(a) sufficient moneys for the payment of tax specified in his appointment notice shall be presumed to be held by him for, or due from him to, his principal; and
(b) in any proceedings for the collection or recovery of that tax shall be stopped from asserting the lack of those moneys.
(6) For the purposes of this section, the Commissioner may, by notice in writing, at any time require any person to furnish him within a reasonable time, not being less than thirty days from the date of service of the notice, with a return showing any moneys which may be held by that person for, or due by him to, another person from whom tax is due.
(7) Where an agent fails to pay an amount of tax specified in his appointment notice within thirty days -
(a) of the date of service of the notice on him; or
(b) of the date on which any moneys come into his hands for, or become due by him to, his principal. whichever is later, and -
(i) he has not given a notification under subsection (4); or
(ii) he has given a notification which has been rejected by the Commissioner.
the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of that amount as if it were tax due and payable by the agent, the due date for the payment of which was the date upon which that amount should have been paid to the Commissioner under this subsection.
(8) An agent who has made a payment of tax under this section shall for all purposes be deemed to have acted therein with the authority of his principal and of all other persons concerned, and shall be indemnified in respect of that payment against all proceedings, civil or criminal, and all process, judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
(9) A person who, in giving a notification under subsection (4), wilfully makes any false or misleading statement, or wilfully conceals any material fact, shall be guilty of an offence.
(10) For the purposes of this section, cases where moneys are held by an agent for, or due by him to, his principal, shall include case where the agent -
(a) owes or is about to pay money to the principal; or
(b) holds money for or on account of the principal; or
(c) holds money on account of some other person for payment to the principal; or
(d) has authority from some other person to pay money to the principal.
96A Preservation of
funds Deleted by (TPA 2nd Sch Para 6)
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