CAPE TOWN – A Bellville woman has been sentenced to a fine of R52 000 or 104 months’ imprisonment for failing to submit personal income tax returns for 13 years.
Fathiyah Barmania was sentenced at the Bellville Magistrates’ Court after pleading guilty to charges under the Income Tax Act and the Tax Administration Act. This comes after a 61-year-old man was sentenced in the Bellville Magistrates’ Court to four years’ imprisonment or pay a fine for failure to submit tax returns just last week.
On Monday 9 March the Bellville Magistrates’ Court sentenced Rennert van Rensburg to an effective fine of R24 000 or 48 months’ direct imprisonment for failure to submit personal income tax returns for the period 2018 to 2023. Van Rensburg registered for income tax at the SARS Bellville office in 1985, with the initial year of liability being 1986. He filed his returns until the 2018 tax year, after which he failed to file any returns up to and including the 2023 tax year.
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Barmania registered for income tax with the South African Revenue Service (SARS) in 2005 and filed her returns through 2010. However, she failed to submit returns from 2011 through the 2023 tax year, despite efforts by SARS to encourage compliance.
The National Prosecuting Authority (NPA) charged her on 13 counts relating to her failure to file returns. Under a plea-and-sentence agreement, she was sentenced to R6 000 or 12 months’ imprisonment per count, with R2 000 or four months suspended for five years.
Barmania submitted all her outstanding returns before her first court appearance.
Strong warning
The NPA welcomed the conviction and sentence, saying it hoped the outcome would send a strong message that failure to comply with tax obligations was a serious matter with costly consequences.
The prosecuting authority, together with SARS, warned that tax non-compliance would not be tolerated and said they will ensure non-compliant taxpayers are held accountable, particularly as the tax year ending 31 March 2026 approaches.
The case was prosecuted at the Bellville office of SARS and highlights the authorities’ commitment to pursuing tax evaders through the courts.
Imprisoned drug kingpin sentenced for tax offences
In a unrelated case drug kingpin was also sentenced for tax fraud while serving a 18 years.
A convicted drug dealer and kingpin has been sentenced to an additional eight years’ imprisonment, or a R48 000 fine, for failing to submit income tax returns for himself and his company.
Fadwan Murphy was sentenced in the Bellville Magistrates’ Court on 13 March 2025 on 16 counts of failing to submit income tax returns for himself and his company, Ulterior Trading Solutions CC.
The court sentenced Murphy to R6 000 or 12 months’ direct imprisonment on each count, half suspended for five years. His effective sentence is R3 000 or six months’ direct imprisonment per count, amounting to R48 000 or eight years’ imprisonment.
Already serving 18 years
Murphy is currently serving an effective 18-year direct imprisonment sentence after the High Court of South Africa: Western Cape Division convicted him on multiple serious charges. These include managing an enterprise conducted through racketeering activity, 139 counts of attempting to deal in drugs, one count of dealing in drugs and 73 counts of money laundering.
The High Court also fined him R2 million after the state successfully argued that his drug dealing stemmed from greed for money and power, and that his actions destroyed communities and the people living in them.
The court ordered the registrar to issue a warrant authorising the Sheriff to recover the R2 million fine through the attachment and sale of movable property belonging to Ulterior Trading Solutions CC.
If proceeds from the sale of movable property prove insufficient, the registrar is authorised to issue a warrant for recovery of the unpaid amount from the company’s immovable property.
Tax obligations ignored
In the plea and sentence agreement, Advocate Conrad Heydenrych described Ulterior Trading Solutions CC as a close corporation registered as a taxpayer. Murphy was its sole member and representative taxpayer, and was also registered as an individual taxpayer.
Under the Income Tax Act and Tax Administration Act Murphy was required to submit income tax returns for both himself and his company, declaring gross income to the South African Revenue Service (SARS). He had failed to fulfil these obligations.
Heydenrych argued in aggravation of sentence that the responsibility to submit accurate tax returns is a burden all taxpayers share. SARS relies on the honesty and diligence of each taxpayer to ensure effective revenue collection.
When tax returns are not submitted the SARS cannot accurately assess taxes owed, creating a potential revenue gap. This leads to an imbalance where compliant taxpayers bear a disproportionate share of the tax burden while diminishing funds available for public spending.
The court ordered Murphy to submit all outstanding returns to SARS by 19 September 2025. The National Prosecuting Authority welcomed the sentence, reaffirming its commitment to fighting tax evasion crimes due to their far-reaching consequences on the fiscus.
