Any person who—
| (a) | fails to advise the Controller of the receipt of any amended invoice or any credit note or debit note or of any change in the circumstances or particulars of whatever nature as declared in any invoice or in any other document or of any refund of money or deferred or secret discount, commission or other credit or debit which relates to any goods and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act; |
[Section 86(a) substituted by section 20(1)(a) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 20(2))]
| (b) | fails to declare in or omits from any document purported to be an invoice any particulars (including value and origin) in respect of the goods to which such document purported to be an invoice relates and which would increase the duty on such goods or exclude them from any rebate or refund or other privilege under this Act; |
[Section 86(b) substituted by section 20(1)(b) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 20(2))]
| (c) | applies any money or credit received by or due to him as a commission in such a manner as to avoid or evade any duty or obligation or to obtain any rebate or other privilege in respect of any goods under this Act; |
| (d) | issues two or more different invoices or certificates in respect of the same goods or fails to issue an amended invoice or certificate where any particulars declared in any invoice or certificate in respect of any goods have changed in any manner whatever; |
[Section 86(d) substituted by section 20(1)(c) of the Tax Administration Laws Amendment Act, 2022 (Act No. 16 of 2022), Notice No. 1542, GG47827, dated 5 January 2023 - comes into effect on a date to be determined by the Minister by notice in the Government Gazette (section 20(2))]
| (e) | makes or attempts to make or assists in making or attempting to make any arrangement of whatever nature with any person inside or outside the Republic in connection with any goods imported or to be imported into the Republic with the object of or having the effect of defeating or evading the provisions of any agreement entered into between the Republic and any exporting territory which provides for the restriction of or control over the exportation to the Republic of any goods in any manner or any restriction of or control over the exportation of any goods to the Republic imposed by any exporting territory in any manner by arrangement with or at the instance or suggestion of or with the approval of the Republic; |
| (f) | produces to the Controller, for the purposes of section 39(1)(d), any sample which is not a sample of the goods of which it purports to be a sample or who so produces any copy of any invoice or other document or of any blue-print, illustration, drawing, plan or illustrated and descriptive literature which does not relate to the goods to which it purports to relate or which is incorrect or incomplete or misleading in any respect; |
| (g) | allocates the same identification number, code, description, character or other mark referred to in section 41(2) to goods of different classes or kinds or allocates more than one such identification number, code, description, character or other mark to goods of the same class or kind or who quotes or reproduces any such identification number, code, description, character or other mark in any invoice or document relating to goods to which such number, code, description, character or other mark has not been allocated; or |
shall be guilty of an offence and liable on conviction to a fine not exceeding R40 000 or treble the value of the goods in respect of which such offence was committed, whichever is the greater, or to imprisonment for a period not exceeding ten years, or to both such fine and such imprisonment, and the goods in respect of which such offence was committed shall be liable to forfeiture.
