Mduduzi Steven Mashwama (44) and his company MPG Mash Trading cc were found guilty and sentenced by the Nelspruit Commercial Crime Court on Tuesday, 23 January 2024 for Theft and Contravention of the POCA act.
It is alleged that during July 2020, the accused fraudulently submitted Value Added Tax (VAT) claims and claimed undue VAT refunds of R166 850.00.
The matter was reported to the Hawks Nelspruit based Serious Commercial Crime Investigation for further investigation. The investigation was finalised and the accused was summoned to appear in court on several occasion until he was sentenced on Tuesday.
Accused number two, Mashwama was sentenced as follows: Count 1 Theft-sentenced to 6 years imprisonment which is wholly suspended for a period of 5 years on condition that the accused is not convicted of theft, fraud and or any offence involving misrepresentation committed during the period of suspension.
Count 2-Contravention of Section 58(c) of VAT Act of 1991- sentenced to 24 months imprisonment which is wholly suspended for a period of 5 years on condition that he is not found guilty of Contravention of this Act during the period of suspension.
Count 3-Contravention of Section 6 (1) read with Section 1 and 8 of the Prevention of Organised Crime Act 121 of 1998 as amended
Sentenced to 6 years imprisonment which is wholly suspended for a period of 5 years on condition that the accused is not convicted of Contravening of Section 4,5, or 6 of POCA during the period of suspension.
The accused was further ordered to repay SARS an amount of R166 850-00 in instalment of R500.00 per month starting from the 1st of February 2024 and thereafter on/ or before the 7th of each month of every succeeding months until the owed or the said amount is paid in full. Payment to be made to the clerk of court Mbombela in favour of SARS.
Accused 1- MPG Trading cc
Count 1- Theft
R100 000.00 fine which is wholly suspended for a period of 5 years on condition that is not convicted of theft, fraud or any offence involving misrepresentation committed during the period of suspension.
Count 2- Contravention of Section 58( c) of VAT Act 89 of 1991
Sentenced to R100 000.00 fine which is wholly suspended for 5 years on condition that he is not found guilty of Contravention of Section 58(c) of VAT Act 58 of 1991.
Count 3- Contravention of Section 6(1) read with Section 1 and 8 of POCA
Sentenced to R100 000.00 fine which is wholly suspended for 5 years on condition that he is not found guilty of Section 4,5 and 6 of POCA during the period of suspension.
The Provincial Head of the Hawks Major General Gerber applauded the team for the excellent work done in ensuring conviction.
