By REGINALD KANYANE
28 June 2025- The National Prosecuting Authority (NPA) said it welcomes the imposition of a hefty fine on Mariolene Trading CC, represented by Pieter Jacobus Schotlz (42), as a sole active member and the company’s director. Mariolene Trading faced 35 counts of Contravening Section 234 (d) of the Tax Administration Act 28 of 2011 – Failure to submit returns.
The NPA regional spokesperson in North West, Sivenathi Gunya said it is alleged that Scholtz is the Director of Mariolene Trading CC, and his company is registered with the South African Revenue Services (SARS) for Value Added Tax (VAT) and Company Income Tax. Gunya said investigations revealed that between March 2019 and May 2024, Scholtz did not submit returns for his company.
“On 25 January 2022, SARS telephonically reminded him to submit outstanding returns on behalf of his company, which is accused number 1. Subsequently, that written communication was sent to Scholtz by SARS, but he failed to submit returns.
“In court, Scholtz opted to pay an admission of guilt fine of R35 000 for failing to submit tax returns. The 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,” he said.
Welcoming the outcome, the Director of Public Prosecutions in the North West, Dr Rachel Makhari, commended Advocate Dineo Mathule for her diligence in bringing the matter to a successful conclusion. She also acknowledged the collaborative effort of all role players involved in the case. The NPA, through its Specialised Tax Unit, remains committed to ensuring accountability and reinforcing a culture of tax compliance under the Honey Badger Project. Criminal prosecution remains a key instrument in addressing wilful non-compliance with tax laws.
The Guardian 