Rangers: Dave King’s move faces taxing questions

[the gunslinger 3,366]

i am not so sure.

 

http://www.fin24.com/Economy/Dave-King-must-pay-R706m-or-face-prison-20130829

 

all fines here have an option not to pay and to do jail time instead i think.

 

The main thrust of the taxpayer�s argument was that it is unconstitutional for SARS to impose additional tax where the taxpayer already paid an admission of guilt fine under section 75(1)(a).

 

Section 75 provides for the levying of a penalty by way of a fine by a criminal court, whereas section 76 provides for the levying of additional tax by SARS.

 

http://ens.co.za/newsletter/briefs/taxApr07printAll.html

 

i am no expert but i suspect he got a fine and that is all that was allowable by law.

 

fines then have options and threats related to not paying them like here.

 

king will have experts who can clear it up with the sfa.

Edited January 18, 2015 by the gunslinger

[Rangersitis 0]

Here is the judgment:

 

The State versus David Cunningham King (Case No: CC 257/2005)

 

29 Aug 2013

 

Mr David Cunningham King, the accused in the case of The State versus DC King (Case no.: CC257/2005 - otherwise referred to as the King 1 case), today entered a plea of guilty in the South Gauteng High Court held at Palm Ridge, on 41 counts of various contraventions of section 75 of the Income Tax Act 58 of 1962, as per the indictment.

 

The said plea is in accordance with a plea and sentence agreement in terms of section 105A(1) of the Criminal Procedure Act 51 of 1977, entered into between the accused and the National Prosecuting Authority. The High Court was satisfied that the aforesaid agreement complied with the requirements of the provisions of section 105A(1) of the Criminal Procedure Act, that the accused admitted the allegations in the above-mentioned counts and that he was guilty of the offences.

 

The Court was moreover satisfied that the sentence agreement was just, whereupon the Court proceeded to convict the accused of the offences and sentenced the accused in accordance with the sentence agreement.

 

In terms of the agreement, the accused was sentenced to a fine of R80 000.00 or 24 months' imprisonment on each of the 41 counts, being the maximum sentence provided for in the Income Tax Act read with the Adjustment of Fines Act 101 of 1991. The effective sentence, as confirmed in the agreement, is a fine of R3 280 000.00 or 984 months (82 years) imprisonment.

 

The accused has, moreover, agreed to pay to the Criminal Assets Recovery Account ("CARA") the amount of R8.75 million as contemplated in section 64(e) of Act 121 of 1998. This payment will be effected within 30 days of the plea agreement having been finalised today. The plea and sentence agreement was entered into having due regard to the following factors, as stipulated in the agreement:

 

1. the State consulted with the complainants, being representatives of the South African Revenue Service ("SARS") and representatives of the South African Reserve Bank ("SARB"), and afforded them the opportunity to make representations; as required by the law.

 

2. the said complainants, namely SARS and SARB, are satisfied with the agreement as entered into

 

3. SARS has instituted various actions against the accused relevant to the offences and will (in terms of the actions and by agreement with the accused) recover an amount of R 706.7 million (figure verified by SARS)

 

4. the accused has reached an agreement with SARS and SARB to settle all disputes between them. In terms of the agreement with SARS, the accused has entered into an agreement to settle his tax indebtedness with SARS and has reached a settlement with SARB

 

5. the length of the trial should the accused plead not guilty, and the consequent burden on the criminal justice system

 

6. the trial related prejudice by virtue of material witnesses who have passed away or have become unavailable or unable to testify

 

7. the expense to which the State would be put by such a trial, which would be lengthy and require the testimony of experts and witnesses based in foreign countries

 

8. the nature, aggravating circumstances and facts relating to the offences

 

9. the personal circumstances of the accused

 

10. the fact that the accused has no previous convictions

 

11. the interests of society.

 

Statement issued by Bulelwa Makeke, Executive Manager: Communications, National Prosecuting Authority, August 29 2013

 

 

http://www.politicsweb.co.za/politicsweb/view/politicsweb/en/page71654?oid=401431&sn=Detail&pid=71616

Edited January 18, 2015 by Rangersitis

[pete 2,499]

Am I missing something here but if he agreed a deal with SARS then the courts were no more involved therefore he commited no crime.

 

Or is that too simple.

[Rangersitis 0]

Am I missing something here but if he agreed a deal with SARS then the courts were no more involved therefore he commited no crime.

 

Or is that too simple.

 

 

The deal was with the prosecutors, not SARS. The tax agency also entered into the same deal.

[the gunslinger 3,366]

yeah same as my recent car tax fine.

[the gunslinger 3,366]

you could also argue that he was convicted of 42 offenses which each carried an 80k fine and a couple of weeks in jail.

 

this will be vital, Adjustment of Fines Act 101 of 1991.

 

it seems to be a formula for jail time swapped for fines and vice versa.

 

every fine i can find has an alternative jail time in sa

[trublusince1982 243]

personally read that as accept liability and fine or face high court with maximum punishment of 24 months

[Rangersitis 0]

you could also argue that he was convicted of 42 offenses which each carried an 80k fine and a couple of weeks in jail.

 

this will be vital, Adjustment of Fines Act 101 of 1991.

 

it seems to be a formula for jail time swapped for fines and vice versa.

 

every fine i can find has an alternative jail time in sa

 

 

Yes, could try to argue that, but I wouldn't fancy your chances of a achieving a positive outcome. The judgement clearly states 80k fine or 24 months imprisonment for each charge and rounds things off by providing the subsequent totals.

 

I even bolded it for you.

[Rangersitis 0]

yeah same as my recent car tax fine.

 

 

You paid a fine for not having car tax but had the option of spending time in prison?

[the gunslinger 3,366]

You paid a fine for not having car tax but had the option of spending time in prison?

 

so they said when i didn't pay.