160. Taxpayer’s right to recovery

[Heading of section 160 substituted by section 27 of Act 13 of 2017 effective on 18 December 2017]

(1)     A representative taxpayer, withholding agent or responsible third party who, as such, pays a tax is entitled-

(a)     to recover the amount so paid from the person on whose behalf it is paid; or

(b)     to retain out of money or assets in that person’s possession or that may come to that person in that representative capacity, an amount equal to the amount so paid.

(2)     Unless otherwise provided for in a tax Act, a taxpayer in respect of whom an amount has been paid to SARS by a withholding agent under a tax Act or by a responsible third party under section 179, is not entitled to recover from the withholding agent or responsible third party the amount so  paid but is entitled to recover the amount of an unlawful or erroneous payment from SARS.