- Director of Public Prosecutions, Western Cape v Parker 2015 (2) SACR 109 (SCA)
Step-in-Time Supermarket CC*, a registered Value-Added Tax (VAT) vendor (Afrikaans: “ondernemer”), and Mr Parker, its sole representative, were charged in the regional court in Bellville in the Cape Peninsula on a number of counts under the Income Tax Act 58 of 1962 and the Value-Added Tax Act 89 of 1991 (the VAT Act) respectively. Apart from these statutory offences supra, the CC* and Parker were also charged with 16 counts of common law* theft of money allegedly collected in respect of VAT. The charges under the VAT Act related to the CC’s* failure to submit VAT returns as per section 28(1)(a) of the VAT Act in the period from February 2001 to February 2006, while the common law* theft charges were based on the CC’s* failure to pay VAT over the same period. The charge-sheet alleged, however, that all 16 offences of common law* theft were committed on 23 October 2006, that being the date upon which the VAT returns for the CC* were eventually filed.
The CC* (as a juristic person) and Parker (as a natural person [of flesh and blood]) pleaded guilty to all the charges and were duly convicted.
On counts 1 to 6 (charges under the Income Tax Act) and on counts 7 to 37 (charges under the VAT Act), Parker was sentenced to wholly suspended sentences. On counts 44 to 60 (the 16 charges of common law* theft), Parker was sentenced to five years’ incarceration in terms of section 276(1)(i) of the Criminal Procedure Act 51 of 1977 - incarceration from which an accused person may be placed under correctional supervision at the discretion of Correctional Services.