北京赛车pk10宣传单:GUIDELINES FOR THIRD PARTY APPOINTMENTS (AA88)
What is it?
The Commissioner for the South African Revenue Service (SARS) has the power to appoint any person (referred to as an agent) to pay any outstanding tax, which is due by a taxpayer, out of any money that is held on behalf of the taxpayer.
Who is it for?
An agent appointment is done by appointing a third party as an agent through the issuing of a Third party appointment notification (AA88) where a person holds money on behalf of the taxpayer. Examples of agents that may be appointed are employers, financial institutions such as banks and may also include funds, insurance companies, investment managers, attorneys and debtors?
How and when should this be paid?
The payment due date will be reflected on the AA88 that will be sent to relevant agent.
The following payment methods are available:
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