S.L. 406.1 Art. 11Set off. Cap. 406. Cap. 395.

Where a registered person is a debtor to Govemment in terms of the Value Added Tax Act, in terms of the Customs and Excise Tax Act, or in terms of these regulations, or where such person has failed to furnish a tax return in terms of any of the abovementioned Acts, the Commissioner may set off such debts against any refund due in terms of these regulations.