Accused and company sentenced for Contravention of Tax Administration Act
The accused and his company was sentenced for submitting fraudulent tax returns and false information.
Tshepo MacDonald Motswene (37) and his company were found guilty and sentenced by the Middelburg Specialised Regional Court on May 22 for Contravention of Section 235(1) of the Tax Administration Act, Act 28 of 2011.
During January 2020, Tshepo MacDonald Motswene (accused #2) was the sole director of TMM Material Suppliers and Projects Pty Ltd (accused #1).
The accused submitted false information and fraudulent tax returns to the South African Revenue Service, claiming tax returns through misrepresentation by prejudicing the Revenue Service, causing actual loss to the amount of R55 000.
The actual claim submitted was amounting to R941 253 but only R55 000 was paid into TMM Material Suppliers and Projects Pty Ltd FNB business account.
Accused were sentenced as follows:
• TMM Material Suppliers and Projects Pty Ltd was sentenced to R50 000 fine, which is wholly suspended for 5 years on condition that the accused is not convicted of the same offence during the period of suspension.
• Tshepo MacDonald Motswene was sentenced to 5 years imprisonment or R50 000 fine, which is wholly suspended for 5 years on condition that the accused is not convicted of the same offence during the period of suspension.
Furthermore the accused was ordered to pay back the South African Revenue Service an amount of R55 000 which should be payed as follows: R10 000 payable on or before May 27, 2024 and the rest in monthly instalments of R1250 from July 05, 2024.
The Provincial Head Major General Gerber applauded the investigating team, comprising of the Hawks Nelspruit-based Serious Commercial Crime Investigation, National Prosecution Authority and the South African Revenue Service for the collaborative efforts which led to the sentence.
