29. No refund of any amount of employees’ tax or provisional tax shall be made to the taxpayer concerned otherwise than as provided in paragraph 28 or in such circumstances as may be determined by the Commissioner in any deduction tables prescribed by him or her under paragraph 9.

[Paragraph 29 substituted by section 57 of Act 85 of 1974, section 55 of Act 94 of 1983, section 43 of Act 90 of 1988, section 54 of Act 101 of 1990 and section 18 of Act 23 of 2015 effective on 1 March 2016]