A person's tax credits with the Treasury's collection agencies can be due to refunds from the taxation system that are decided by law, e.g. interest relief, child benefit and refunds on value-added tax.
Tax credits can also be due to a reduction in taxation, but only if the claim has been paid before the taxation change. It can also come into being because of other excess payments on the tax payer's behalf.
The National Treasury's collection agencies are required to set off credit balance against the tax payer's liability.
Specific rules are in effect regarding the offset of child benefit and interest relief.
Form for notifying the Directorate of Customs of a bank account to which to transfer credit balance: