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Refunds subject to set-off under the Tax Administration Act

20 June 2017   (0 Comments)
Posted by: Authors: Robert Gad and Jo-Paula Roman
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Authors: Robert Gad and Jo-Paula Roman (ENSafrica)

In order to create a more uniform system for the administration of taxes in South Africa, section 191 of the Tax Administration Act, 2011 (the “TAA”) has effectively replaced various refund and set-off provisions which appeared in respective tax acts.

Section 191 of the TAA now provides that all tax debts that are due must be set-off against refunds, including the interest thereon, due by the South African Revenue Service (“SARS”) to that taxpayer. 

Section 191 has, since 2011, regulated refunds subject to set-off. It provides as follows:

“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.

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