Section 22
Refund of tourism tax, etc., overpaid or erroneously paid
ActIn forceProvision 33 of 88
Section 22
(2)
Upon receipt of the claim under subsection (1), the Director
General may refund the tourism tax, penalty, surcharge or any other money, as the case may be, after being satisfied that the person has properly established the claim.
(3)
The Director General may reduce or disallow any refund claimed under this section to the extent that the refund would unjustly enrich the person referred to in subsection (1).
(4)
A claim under this section shall be supported by such evidence as required by the Director General.
Tourism Tax 31
(5)
This section shall not apply to a claim for refund under section 8.