Where permitted by the Income Tax Act, the Commissioner will authorise a refund to any taxpayer who paid an amount of tax in excess of the amount properly chargeable under the Act.
Such a refund will only be paid directly to the taxpayer who was charged with the tax leviable and will not be paid to a third party, agent or into the bank account of a third party or agent even though the taxpayer may have signed a mandate authorising the Commissioner to pay the refund to a third party or agent.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA