On 9 July, Sars published a list of 10 taxpayers who have been convicted and sentenced since April 2018.
In addition to admissions of guilt and the public shaming, the 10 individuals have been fined between ZAR2,000 and ZAR20,000 (£1,123, $1,479, €1,259).
They have all also submitted their outstanding returns.
Criminal record
In April, Sars announced that it was embarking on the initiative with the National Prosecuting Authority (NPA) to enforce compliance by prosecuting taxpayers who have failed to submit tax or VAT returns.
This is only done, however, after continuous communication with the individual(s) fails to yield results.
The convicted taxpayers now have a criminal record, as it is an offence not to submit a tax return within the prescribed time.
More cases to come
Since April, the NPA has issued 35 summonses to taxpayers and VAT vendors to face criminal charges relating to their failure to submit returns.
“To date, 10 cases have been finalised and 20 cases have been remanded after the first appearance of the relevant taxpayers in court. Some taxpayers have opted to make representations to the NPA,” Sars said.
An additional 24 cases have been handed over to the police for further investigation, while 25 cases are currently still under investigation by Sars.
The courts have issued three warrants of arrest to taxpayers who failed to appear in court after being summoned to face criminal charges for non-submission of tax returns.
