Barbara Curson
2 minute read
7 Oct 2020
9:23 am

Pay your tax – even in jail

Barbara Curson

Applicant’s argument he couldn’t participate as taxpayer while in jail fails.

Picture: Michele Spatari/AFP

The court judgment in the case of Joseph Nyalunga vs Sars (South African Revenue Service) had to consider whether being in jail is a good enough excuse for someone not to have fulfilled their tax obligations, such as objecting to an assessment or furnishing Sars with information. On the other hand, it raises the problem that those with access to funds, even criminals, can delay justice for a very long time. The background to the case started in 2011 when Nyalunga, a former officer in the South African Police Service (SAPS), was arrested on the N4 highway near Middelburg. He...