Section 79: Provisions applying to agents

79. Provisions applying to agents Subject to this Act, every agent shall— (a) be answerable for the doing of all such things as are required to be done under this Act in respect of the income derived by him in his representative capacity, or derived by the principal by virtue of the agency, and for the payment of income tax on it; [Issue 7] I5 – 46 (8) Revised Laws of Mauritius (b) in respect of that income, make returns and be liable on that income, but in his representative capacity only, and each return and tax liability shall be separate and distinct from any other; (c) be authorised and required to retain out of any money or other property received by him in his representative capacity so much as is sufficient to pay the income tax which is or will become payable in respect of that income; (d) not make any payment of income to a non-resident or absentee or transfer out of Mauritius any sum for the purpose of making any such payment, unless and until arrangements have been made to the satisfaction of the Director-General for the payment of any income tax which is or will become payable in respect of that income; (e) be personally liable for the income tax payable in respect of the income to the extent of any amount that he has retained, or should have retained under paragraphs (c) and (d); (f) be indemnified for all payments which he makes under this Act or for any requirement of the Director-General; (g) where another agent pays an amount for which they are jointly liable, be liable to pay to that agent his proportionate share of the amount so paid; and (h) for the purpose of ensuring the payment of income tax, be liable, to the extent provided in paragraph (e), in respect of attachable property of any kind vested in him or under his control or management or in his possession to the same measures which the Director-General may enforce against the property of any taxpayer in respect of income tax.