191.    Refunds subject to set-off and deferral

(1)     An amount refundable under section 190, including interest thereon under section 188(3)(a), must be treated as a payment by the taxpayer that is recorded in the taxpayer’s account under section 165, of an outstanding tax debt, if any, and any remaining amount must be set off against any outstanding debt under customs and excise legislation.

[Subsection (1) substituted by section 61 of Act 23 of 2015 and by section 39 of Act 33 of 2019]

(2)     Subsection (1) does not apply to a tax debt-

(a)     for which the period referred to in section 164(6) has not expired or suspension of payment under section 164 exists; or

(b)     in respect of which an instalment payment agreement under section 167 or a compromise agreement under section 204 applies.

(3)     An amount is not refundable if the amount is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the taxpayer account.