27] Section 235 of the TAA criminalises tax evasion. The section provides as follows:
235. “Evasion of tax and obtaining undue refunds by fraud or theft
(1) A person who with intent to evade or to assist another person to evade tax or to obtain an undue refund under a tax Act—
(a) makes or causes or allows to be made any false statement or entry in a return or other document, or signs a statement, return or other document so submitted without reasonable grounds for believing the same to be true;
(b) gives a false answer, whether orally or in writing, to a request for information made under this Act;
(c) prepares, maintains or authorises the preparation or maintenance of false books of account or other records or falsifies or authorises the falsification of books of account or other records;
(d) makes use of, or authorises the use of, fraud or contrivance; or
(e) makes any false statement for the purposes of obtaining any refund of or exemption from tax, is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding five years.
(2) Any person who makes a statement in the manner referred to in subsection (1) may, unless the person proves that there is a reasonable possibility that he or she was ignorant of the falsity of the statement and that the ignorance was not due to negligence on his or her part, be regarded as being aware of the falsity of the statement.
(3) Only a senior SARS official may lay a complaint with the South African Police Service or the National Prosecuting Authority regarding an offence under this section.”
