10 July 2026 — The South African Revenue Service (SARS) welcomes the sentencing of Mr André Claude Dickoumba-De-Diguela to 25 years direct imprisonment in a complex R62 million VAT fraud scheme. The sentencing marks a significant enforcement success and a clear warning that tax crimes will face prosecution.
Assistance Médicale Internationale CC, along with its sole member, Mr Claude Dickoumba-De-Diguela, entered into a guilty plea under a section 105A plea agreement. They admitted to 127 counts of fraud and 66 counts of money laundering related to fraudulent VAT refund claims that occurred over 12 years.
After the guilty plea, the Specialised Commercial Crimes Court sitting in Palm Ridge sentenced Mr Dickoumba-De-Diguela to 15 years in prison for fraud, with five years suspended, and ten years for money laundering, resulting in a total sentence of 25 years.
The sentence follows the successful investigation and prosecution of fraudulent VAT refund claims that were systematically perpetrated over a dozen years, highlighting SARS’s determination to protect the integrity of the tax system and safeguard public revenue from abuse.
SARS Commissioner Dr Johnstone Makhubu described the sentencing as a victory in the fight against tax fraud, financial crime, and the abuse of the VAT system. The Commissioner said that this outcome shows the effectiveness of SARS’s investigative and enforcement capabilities, as well as the importance of collaboration with law-enforcement and prosecutorial authorities in bringing complex financial crimes to justice.
“Fraudulent VAT refund claims are not simple administrative errors,” the Commissioner said. “They are carefully calibrated acts of criminality that defraud the country’s revenue base, harm honest taxpayers, and deprive the government of the resources necessary to provide essential public services. Every rand lost to fraud is a rand that could have been used to support economic development, infrastructure, healthcare, education, and other vital services.”
The recent successful prosecution highlights SARS’s growing use of data-driven intelligence, advanced risk-detection systems, and strategic partnerships to identify suspicious activities and uncover complex tax crimes. Individuals who deliberately submit false information, inflate deductions, hide income, or attempt to obtain refunds they are not entitled to should understand that such actions will be prosecuted.
Commissioner Makhubu reiterated that “SARS is working very hard to foster a culture of voluntary compliance. Filing Season demonstrates this commitment in practical terms: taxpayers have better digital services, more prefilled information, and easier ways to meet their obligations. But simplicity for honest taxpayers must never be mistaken for weakness in the face of deliberate fraud. Those who fabricate VAT refunds, conceal the proceeds, and launder money threaten our country’s financial stability. SARS will follow the evidence and work with relevant authorities to ensure that deliberate non-compliance carries real consequences.”
The Commissioner also commended the collaboration between state institutions to bring the matter to finality. “Complex tax and financial-crime cases require strong investigative work, careful prosecution, and sustained inter-agency cooperation. Today’s legal success in this matter shows what we can achieve in the fight against the depravity and crime engulfing our country and state institutions.”
For further information, contact SARS at [email protected].
