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Income Tax Act, 1962 (Act No. 58 of 1962)

Chapter III : General Provisions

Part VI :  Miscellaneous

102. Refunds

[Section 102 heading substituted by section 4 of the Tax Administration Laws Amendment Act, 2016 (Act No. 16 of 2016)]

 

(1) [Section 102(1) deleted by section 271, paragraph 70(a) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)].

 

(1A) The Commissioner may refuse to authorise a refund under section 190 of the Tax Administration Act, if—
(a) that person has failed to furnish a return as required in terms of this Act, until that person has furnished such return as required; or
(b) the refund is claimed by that person after a period of three years after the end of the year of assessment, in the case where that person was not required by any provision of this Act to furnish a return of income for that year of assessment and did not render such a return during the period of three years since the end of that year of assessment.

[Section 102(1A) substituted by section 271, paragraph 70(b) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(2) [Section 102(2) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(3) [Section 102(3) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]

 

(4) [Section 103(4) deleted by section 271 , paragraph 70(c) of Schedule 1, of the Tax Administration Act, 2011 (Act No. 28 of 2011)]