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OPERATIONAL POLICY IN RESPECT OF INCOME TAX REFUNDS TO TAXPAYERS
Where permitted by the Income Tax Act, the Commissioner will authorise a refund to any taxpayer who paid an amount of tax in excess of the amount properly chargeable under the Act.
Such a refund will only be paid directly to the taxpayer who was charged with the tax leviable and will not be paid to a third party, agent or into the bank account of a third party or agent even though the taxpayer may have signed a mandate authorising the Commissioner to pay the refund to a third party or agent.
Issued by: The Commissioner for the South African Revenue Service, 13 December 2001