Refunds subject to set-off under the Tax Administration Act
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.
tax corporate, indirect, disputes and share schemes director rgad@ENSafrica.com cell: +27 82 567 9082
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