Businessman and errant taxpayer, Roelof Serdyn, was fined R82,000 for failing to submit Income Tax returns, Pay as You Earn returns, and Value Added Tax returns to the South African Revenue Service (SARS) between 2018 and 2024.
National Prosecuting Authority (NPA) spokesperson, Eric Ntabazalila, said Serdyn – sentenced in the Bellville Magistrate’s Court this week – was convicted of one count of failure to submit an Income Tax return, eight counts of failure to submit Pay as You Earn (EMP201) returns, and 32 counts of failure to submit VAT returns – all in contravention of the Tax Administration Act.
Immediately after his sentence, Serdyn paid R42,000, and the balance of R40,000 was paid in monthly instalments of R5,000.
Ntabazalila confirmed that a further cumulative amount of R164,000 or, in the alternative, 246 months imprisonment was suspended for five years on certain conditions.
“Serdyn was charged alongside his company, Akvaba (Pty) Ltd, but the charges against the company were withdrawn after its liquidation. The court heard that Akvaba (Pty) Ltd was registered as a taxpayer and was therefore obligated to comply with all tax obligations towards the SARS.
“Serdyn was the representative taxpayer, employer, and representative vendor of Akvaba (Pty) Ltd. He was responsible for the company’s tax affairs, which included the submission of all tax returns (IT, PAYE, and VAT) of Akvaba (Pty) Ltd.
“The accused ignored the reminders and final demand notices issued by SARS. When he was summoned to appear in court, the returns were submitted,” said Ntabazalila.
In the lead up to the annual tax season opening, Ntabazalila said the case serves as a warning to persons acting as representative vendors, representative employers, and public officers who serve in these positions.
“These duties and responsibilities should not be taken lightly as non-compliance with such duties will have serious consequences for such incumbents in their capacity,” said Ntabazalila.
The sentence in this case follows closely on the cases of J W Lubbe (and Jacor Transport Holding), who was sentenced to a fine of R148,000 on June 11, 2025, and H L van der Westhuizen (and Tempo Konstruksie CC), who was sentenced to a fine of R126,000 on May 30, 2025.
In a statement, SARS said this tax season marks an important period where income tax returns of the majority of taxpayers are automatically assessed.
The category of taxpayers who are automatically assessed will receive notification from SARS from July 7 to 20, 2025.
Taxpayers who do not receive notifications from SARS that they are automatically assessed are encouraged to submit their tax returns in a timely and accurate manner from July 21, 2025. The Filing Season will close on October 20, 2025, for non-provisional individuals.
SARS urged all taxpayers to prepare their documentation early to check their assessments and to avoid last-minute delays for those who must submit an income return.
“In line with our strategic objective to make it easy for taxpayers to comply, we have identified a large segment of non-provisional and provisional taxpayers who receives income from one or more sources from formal and other forms of employment and whose tax affairs are not complicated have been selected to be automatically assessed,” SARS said.
Taxpayers can access their auto-assessed income tax returns through any of SARS’s channels, such as the SARS MobiApp or SARS eFiling, to review and verify the completeness and accuracy of the information that resulted in the auto assessment.
For more information, visit the SARS website.
