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Media release: Court confirms that false returns may attract administrative penalties and criminal prosecution

Media release: Court confirms that false returns may attract administrative penalties and criminal prosecution

11 October 2023 – The Commissioner for South African Revenue Service (SARS), Mr. Edward Kieswetter welcomed the decision of the Supreme Court of Appeal (SCA) to dismiss the appeal of Mr. Ketsise Motloung and Others, with cost.  The Court held that there was no prospect of success.

The matter was initially brought before the court after SARS concluded an audit of the business, which found that the applicants had intentionally submitted nil returns of both Value Added Tax (VAT) and Corporate Income Tax (CIT) for which it was registered with SARS, while they were actively trading and generating an income and incurring expenses.

See the full media statement here.

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