By REGINALD KANYANE
A doctor was sentenced to two years imprisonment by the Kimberley Specialised Commercial Crimes Court, but wholly suspended for five years on condition that the accused is not convicted of the same offence during the period of suspension.
Dr Fabian Royston Tun was facing eight counts of failure to submit Personal Income Tax Returns (PIT) and 42 counts of failure to submit value-added tax returns (VAT201). The National Prosecuting Authority (NPA) regional spokesperson in Northern Cape, Mojalefa Senokoatsane said the prosecution case is that, Tun was operating as a medical practitioner and trading as a Sole Trader in Dr FR Tun’s Practice, registered with the South African Revenue Service (SARS) for both Personal Income Tax and Value Added Tax purposes.
Senokoatsane further said the state alleged that during 2015 to 2022, the accused received income amounting to over R17 million. He added that the accused, whilst practising as Dr Tun, failed to submit the personal income tax returns for the 2015, 2016, 2017, 2018, 2019, 2020, 2021, and 2022 tax years as required by the prescribed tax laws.
“Even though the accused did not submit his tax returns during the said tax periods, the accused received taxable income and such taxable income was not declared to the Commissioner of SARS. The accused also failed to submit Value Added Tax returns to the South African Revenue Service for the tax periods from August 2016 to June 2023.
“The accused was arrested after comprehensive investigations led by the South African Revenue Service (SARS), The Directorate for Priority Crimes Investigations (DPCI), as well as the Tax Unit, from the NPA, led by advocate Martin Molokwane, as well as advocate Tebogo Moheta, who guided the investigations and prosecuted this matter in court,” said Senokoatsane.
He said in realising the amount of evidence against his case, Tun, who was legally represented, pleaded guilty to all charges preferred against him and he was then convicted as such. Senokoatsane said the doctor was sentenced to two years imprisonment for counts 1 until 8 (Failure to submit Personal Income Tax returns), which was wholly suspended for five years on condition that he is not convicted of the same offence during the period of suspension.
“Tun was fined R10 000 or sentenced to four months imprisonment per count on 9-50 (Failure to submit Value Added Tax returns) of which R 5000 or 2 months imprisonment per count is suspended for five years on condition that the accused is not convicted of the same offences during a period of suspension.
“The accused has submitted all his outstanding Personal Income Tax Returns and Value Added Tax returns. The impact is that Tun now has a criminal record and SARS will be able to determine his tax liabilities,” he said.
Senokoatsane said NPA welcomed this imperative conviction, which evidently will send a clear message to the citizens that they should refrain from not submitting their personal and business Tax Returns, as they will be arrested, convicted, and sentenced accordingly.
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