10    Refund

(1)     At the end of the period for which the employer is required to render a return in terms of paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act, a refund of an amount equal to the excess contemplated in section 9(1) must be claimed from the South African Revenue Service in the form and manner and at the time and place prescribed by the Commissioner for the South African Revenue Service.

(2)     A refund contemplated in subsection (1) must be paid in accordance with section 190(1)(a) of the Tax Administration Act to the employer from the National Revenue Fund and be treated as a drawback from revenue charged to the National Revenue Fund.

(3)     Where an employer has claimed the refund in terms of subsection (1), the amount of the excess in respect of the period to which the refund relates must be deemed to be nil in the month immediately following that period.

(4)     The refund contemplated in subsection (1) payable to an employer may not be paid to that employer if the employer-

(a)     has failed to submit any return contemplated in section 8(a); or

(b)     has any tax debt contemplated in section 8(b).

(5)    Where-

(a)     an employer has claimed a refund in terms of subsection (1); and

(b)     the refund contemplated in subsection (2) was not paid in terms of subsection (4),

that refund must be paid to an employer during any month in the period for which the employer is required to render a return in terms of paragraph 14(3)(a) of the Fourth Schedule to the Income Tax Act subsequent to the period contemplated in subsection (1) in the first month during that period in which the employer is not subject to subsection (4).

(6)     Where a refund contemplated in subsection (2) is not paid by virtue of subsection (4) and (5) that refund must be deemed to be nil at the end of the period contemplated in subsection (5).

[Section 10 amended by section 118(1) of Act 43 of 2014, by section 6(1)(a)-(d) of Act 13 of 2020 and by section 142(1) of Act 25 of 2015 and substituted by section 30(1) of Act 16 of 2022 deemed effective on 1 September, 2022, and applicable to any return, for purposes of paragraph 14(2) of the Fourth Schedule to the Income Tax Act, submitted or after that date]