As the representative taxpayer of your company you're personally liable if SARS detects any transgressions, warns FSPBusiness.
You'll be held personally liable for another person's tax debt in these three instances
According to the Practical Vat Loose Leaf Service you'll be personally liable if you withhold tax and don't pay it over to SARS. Or, if you should've withheld tax in terms of a tax Act and you didn't and paid it over to SARS instead.
You'll be held responsible:
Is there a way to reduce your risk of personal liability?
Yes, you can reduce your risk of liability by complying with tax laws and being honest about how you handle tax affairs as a representative taxpayer. You can also minimise your risk of liability by adopting these good business practices.
Knowing when you'll be held liable for someone's tax affairs will ensure you comply with the law to minimise your personal liability.