Definition of Principal Officer

Print This Post Print This Post

*Principal officer used with reference to a company or association of persons includes:

  1.  a director, a manager, secretary, agent, accountant or any similar officer; and
  2. any person connected with the management or administration of the company or association of persons upon whom the Commissioner has served a notice of treating him as the principal officer thereof


*Inserted by the Finance Act, 2003.


Your email address will not be published. Required fields are marked *

18 − 7 =