HEFTY FINE FOR FAILURE TO SUBMIT TAX RETURNS

13 JUNE 2025

HEFTY FINE FOR FAILURE TO SUBMIT TAX RETURNS

Rustenburg, North West – Paulo Silvino Dos Santos (48) appeared before the Rustenburg Magistrates’ Court facing 19 counts of contravening Sections 234(d) and 234(i) of the Tax Administration Act 28 of 2011 for failing to submit Personal Income Tax returns. The offences relate to the period between 2007 and 2008, during which Dos Santos failed to comply with statutory obligations and directives issued by the South African Revenue Service (SARS).

Despite numerous telephonic reminders from SARS between 2007 and 2023, followed by written notices, Dos Santos failed to comply. His appearance in court is a result of the diligent work of the NPA’s Specialised Tax Unit, which is tasked with promoting accountability and compliance by taking legal action against individuals and entities who wilfully disregard tax obligations.

In court, Dos Santos opted to pay an admission of guilt fine of R19,000 for failing to submit tax returns. The National Prosecuting Authority (NPA) welcomes this outcome, as it underscores the importance of tax compliance in ensuring effective revenue collection and upholding public confidence in SARS’s enforcement capabilities.

The Director of Public Prosecutions in the North West, Dr Rachel Makhari, commended Advocate Dineo Mathule for her dedication in finalising the matter. She further emphasised the critical role of enforcing South Africa’s tax laws in maintaining a fair and functional tax system. The NPA, in collaboration with SARS and the Directorate for Priority Crime Investigation (DPCI), remains committed to combating tax non-compliance under the Honey Badger Project. The imposition of a hefty fine on Paulo Silvino Dos Santos for failing to submit tax returns sends a strong and unequivocal message that such offences will not be tolerated. This outcome underscores the seriousness with which the state treats tax non-compliance and reaffirms the legal obligation of all taxpayers to submit returns, an essential function that enables effective revenue collection to fund vital public services.

Issued by:

Sivenathi Gunya
Communications Officer, North West Division
National Prosecuting Authority
078 172 9367