76C.    Set-off of refund against amounts owing

Where any refund of duty is in terms of this Act due to any person who has failed to pay any amount of tax, additional tax, duty, levy, charge, interest or penalty levied or imposed under any law administered by the Commissioner within the period prescribed for payment of the amount, the Commissioner may set off against the amount which the person has failed to pay, any amount which has become refundable to the person in terms of this Act: Provided that that amount is first set off against any outstanding debt under this Act.

[Section 76C inserted by section 67(1) of Act 30 of 1998 and substituted by section 20(1) of Act 16 of 2016 effective on 22 May, 2020]