CAPE TOWN LAWYER SENTENCED FOR FAILURE TO SUBMIT TAX RETURNS FOR 20 YEARS 

06 FEBRUARY 2026 

CAPE TOWN LAWYER SENTENCED FOR FAILURE TO SUBMIT TAX RETURNS FOR 20 YEARS 

Cape Town, South Africa; A Cape Town lawyer, Sulaiman Chotia, sole owner of J Ramages Attorneys, Athlone, has paid a R72 000 fine to avoid direct imprisonment following his conviction for failure to submit income tax returns for more than 20 years. Chotia entered into a plea and sentencing agreement with the state in terms of Section105A of the Criminal Procedure Act where he pleaded guilty to 18 statutory contraventions of the tax legislation. 

Senior State Adv Wimpie Els proved that the accused failed to submit Income Tax Returns and EMP501 returns for 20 years. EMP501 is a biannual reconciliation report employers must submit to the South African Revenue Services (SARS). It summarises employee renumeration and payroll taxes including Pay As You Earn (PAYE), Skills Development Levy and Unemployment Insurance Fund contributions. The report ensured that the taxes collected from employees match the payments made to the revenue services over the tax period. 

These offences were committed between January 2005 and January 2025. Notwithstanding reminders and final demand notices which were issued to him by the revenue services, he persisted with his non-compliance. Income Tax Returns were outstanding in respect of 15 tax years as well as PAYE returns in respect of three PAYE periods. It was only after a summons were issued for the accused to appear in court on criminal charges, that he submitted the outstanding returns to the South African Revenue Service. 

Adv Els further argued that the accused was legally responsible for his tax affairs which included the submission of all his tax income returns and the EMP501 reconciliation statement or returns. It was after the summons were issued and that the accused was brought to book that the mentioned tax returns were submitted to the revenue services. It took the accused 20 years to submit the returns. Non - compliance in respect of acts relating to income tax and PAYE are on the increase and had devastating negative consequences for the fiscus and the economy at large. The offences were serious and had a negative impact on the fiscus and the community at large. 

In mitigating his case, the accused admitted that he was legally responsible to ensure that he was tax compliant. He further admitted that the returns were not submitted as prescribed by the tax legislation. He said he delegated the responsibility of submitting income tax returns and EMP501 reconciliation statements or returns to the revenue service to his office manager. The office manager passed away in 2019. He employed another office manager to assist with keeping his firm’s tax affairs but that failed to bare positive results. He employed a third person to assist with tax related administration which seemed to be of value. 

The court sentenced the accused to a total fine of R108 000 or 18-years direct imprisonment, of which a portion of the fine was suspended to deter any future non-compliance. The Accused paid a fine of R72 000 yesterday. 

Western Cape Director of Public Prosecutions, Adv Nicolette Bell, welcomed the sentence. Adv Bell says the submission of tax returns is governed by legislation, which ought to be strictly observed. The accused is a practicing attorney and ought to have known better. 

Issued by: 

Eric Ntabazalila 

National Prosecuting Authority 

Regional Communications Manager – Western Cape 

Tel: (021) 487 7308 

Mobile: 073 062 1222