12 MONTHS JAIL TERM: FOR FAILURE TO SUBMIT TAX RETURNS
The Polokwane Specialised Commercial Crimes Court has convicted and sentenced the Chief Director of Communications in Limpopo’s Premier Office, Nndavheleseni Keneth Ramakuwela (53), to pay a fine of R5000 or to serve 12 months imprisonment. The accused was facing four counts of contravention of section 75(1)(a) of the Income Tax Act number 58 of 1962 as amended (non-submission of Personal Income Tax Returns) and seven counts of contravention of section 234(2) (d) read with section 1 and 25 of Tax Administrative Act number 28 of 2011 (non-submission of personal income tax returns ITR12).
The accused pleaded guilty and stated that between the 2007 and 2017 tax years, he failed to submit his individual income tax returns as required by the South African Revenue Services(SARS) and without reasonable explanation given.
In aggravation of the sentence, state Advocate Sewela Mphasha, submitted to the court that failure to submit personal income tax returns hampers SARS with their revenue collection mandate. She further said that the accused is an office bearer who should lead by example and ensure that his tax affairs are in order. She concluded by submitting that the state prosecutes irrespective of the accused’s position in society.
The NPA welcomes the sentence and the Director of Public Prosecutions, Advocate Ivy Thenga, hopes that this will send a clear message to public officials that there is no unlawful conduct that will be left unpunished. The DPP further commended the good work done by advocate Mphasha of the Tax Unit and investigating officer, Sergeant Mbhalati of the Directorate for Priority Crime Investigation (DPCI).
