Court denies appeal in R3.6m VAT fraud case, upholding 15-year sentence

THE Pietermaritzburg Regional Court has rejected an application for leave to appeal from convicted tax fraudster Juan Maritz, ensuring that he will continue to serve his 15-year prison sentence.

The court dismissed the appeal on Wednesday, which was related to the sentence imposed in September 2022 after Maritz was found guilty on eight counts of Value Added Tax (VAT) fraud.

In February 2022, Maritz was convicted of defrauding the South African Revenue Service (SARS) of approximately R3.6 million.

In a statement released on Thursday, the National Prosecuting Authority (NPA) confirmed that evidence demonstrated Maritz was both the sole owner and director of Jed-Con Construction Maintenance.

"The evidence was that Maritz was the sole owner of an entity named Jed-Con Construction Maintenance (Jed-Con). He was also the sole signatory of the bank account held by Jed-Con. Jed-Con was an entity registered with the Companies and Intellectual Property Commission (CIPC) and was also registered with the South African Revenue Service (SARS) for VAT," says NPA

"Between the tax period of 2008 and 2015, Maritz filed nil VAT returns to SARS even though Jed-Con had traded throughout this period. Following an audit, it was established that SARS was prejudiced by approximately R3.6 million," added the NPA

Having begun his sentence in September 2022, Maritz will remain in custody.

The application for leave to appeal was successfully opposed by Advocate Richard Sbonelo Mkhize from the NPA’s Tax Unit in KwaZulu-Natal.

The NPA welcomed the court's decision, noting that it reflects the judiciary's firm stance on white-collar crime and reinforces that non-compliance with tax laws will not be tolerated.

The authority also commended the ongoing cooperation between the NPA, SARS, and law enforcement agencies in combating serious financial crimes.

SUNDAY TRIBUNE