Tax debt due to SARS or a refund, due to a taxpayer, amounting to R100 or less need not be settled or refunded, but will remain on the taxpayer’s account. However, interest resulting from this amount will be calculated.
This rule applies to all taxes, duties, levies, royalties, fees, contributions, penalties, interest and any other money charged under a Tax Act (all SARS Acts excluding Customs) due or payable in terms of a Tax Act.
