INCOME TAX ACT 1967 (ACT 53) PART IV - PERSONS CHARGEABLE
Section 67. Vicarious responsibility and chargeability.
(1) Subject to this Part, the following subsections shall apply where by or under any of the following subsections of this Part a person (in this section referred to as the representative)-
(a) is appointed to be the agent of any other person;
(b) is assessable and chargeable to tax on behalf of any other person; or
(c) is a person in whose name another person is assessable and chargeable to tax,
any such other person being in this section referred to as the principal.
(2) The representative may require any person (including the principal, in so far as he is capable of complying with the requisition) who is in receipt or control of any income of the principal, and any person by whom any income is paid or payable to the principal, to supply to the representative full particulars of the income and any expenses connected therewith.
(3) Where the representative is assessable and chargeable to tax on behalf of the principal, the representative shall be assessable and chargeable to tax in like manner and to the like amount as the principal would be assessed and charged to tax; and, where the principal is assessable and chargeable in the name of the representative, the principal shall be so assessable and chargeable in like manner and to the like amount as he would be assessed and charged to tax if he were assessable and chargeable in his own name.
(4) The representative shall be responsible for doing all such acts and things as are required by or by virtue of this Act to be done by him as representative or by the principal for the purposes of this Act, and in particular for the payment of any tax due from him as representative or from the principal and for the payment of any debt so due to the Government under sections 107A, 108, 109, 109A or 109B; and, in default of payment, any such tax or debt (together with any penalty to which he as representative or the principal is or would be liable in respect of the default) shall be recoverable from the representative either as such or as if he were the principal, as the case may be:
[Am. Act A226:s.25, Am. Act 293:s.15]
Provided that the representative shall not be required to pay any such tax, debt or penalty (or any other penalty incurred by the principal) otherwise than from the accessible moneys.
(5) Where by or by virtue of this of this Act anything is to be made or served on or given or done to the principal for the purposes of this Act, in lieu thereof the same may be made or served on or given or done to the representative:
Provided that nothing in this subsection shall make the representative liable to be convicted of an offence committed by the principal in which the representative had no part.
(6) The representative-
(a) may retain out of the accessible moneys so much as is necessary to pay any tax or penalty, or any debt of the kind referred to in subsection (4), due from him as representative or from the principal; and
(b) shall be and is hereby indemnified against all persons whatsoever for any payments made by him as representative in pursuance of this Act.
(7) In this section "the accessible moneys", in relation to the representative and the principal, means any moneys (including any pension and any salary, wages or other remuneration) which-
(a) from time to time are due from the representative to the principal or are held by the representative in his custody and control on behalf of the principal; or
(b) being then moneys of or due to the principal, are obtainable on demand by the representative.
