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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 13 : Refunds

191. Refunds subject to set-off and deferral


(1) If a taxpayer has an outstanding tax debt, an amount that is refundable under section 190, including interest thereon under section 188(3)(a), must be treated as a payment by the taxpayer that is recorded in the taxpayer's account under section 165, to the extent of the amount outstanding, and any remaining amount must be set off against any outstanding debt under customs and excise legislation.

[Section 191(1) substituted by section 61 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]


(2) Subsection (1) does not apply to a tax debt—
(a) for which the period referred to in section 164(6) has not expired or suspension of payment under section 164 exists; or
(b) in respect of which an instalment payment agreement under section 167 or a compromise agreement under section 204 applies.

[Section 191(2) substituted by section 72 of the Tax Administration Laws Amendment Act, 2013 (Act No. 39 of 2012)]


(3) An amount is not refundable if the amount is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the taxpayer account.