Section 65: Refund of VAT to persons other than taxable persons

65. Refund of VAT to persons other than taxable persons Any person, other than a taxable person, may, within 3 years of the date of payment of the tax, make an application to the Director-General, in such form and manner as the Director-General may determine, for a refund of tax paid at importation, where— (a) the tax was paid in error; (b) the goods have been damaged, pilfered, lost or destroyed during the voyage; (c) the goods have been ordered to be destroyed as being unfit for consumption; or (d) the goods are found to be defective, obsolete or not according to specifications and are subsequently exported in accordance with section 23 (1A) of the Customs Act. [S. 65 amended by s. 20 (e) of Act 28 of 2004 w.e.f. 26 August 2004; s. 19 (e) of Act 10 of 2010 w.e.f. 24 December 2010; s. 19 (i) of Act 37 of 2011 w.e.f. 1 January 2012; s. 29 (l) of Act 26 of 2012 w.e.f. 22 December 2012; repealed and replaced by s. 30 (j) of Act 26 of 2013 w.e.f. 21 December 2013.]