Criminality of Non-Compliance: SARS Issuing Criminal Summons Against Company Directors for Unfiled Tax Returns

SARS has intensified its efforts to enforce tax compliance by issuing criminal summons against directors of companies who have failed to submit their income tax returns. This move is part of SARS’ broader strategy to combat tax evasion and ensure that all corporate entities, and their directors, meet their tax obligations.

André Daniels

Head of Tax Controversy & Dispute Resolution