Thursday, 01 October 2020: Light your home for less money without sacrificing light quality. An average household spends about 8% of its energy budget on lighting. Switching to energy-efficient lighting is one of the fastest ways to reduce your electricity bills.
Traditional incandescent bulbs are old lighting technology that is not very energy efficient.
These light bulbs will ultimately be phased out of the South African market. Newer energy-saving light bulbs provide the light levels you’ve come to expect. The new lights are also much more efficient — so they save you money.
You have many choices in energy-efficient lighting. The most popular light bulbs available are compact fluorescent lamps (CFLs), and light-emitting diodes (LEDs).
Although they can initially cost more than traditional incandescent bulbs, during their lifetime they save you money, because they use much less energy and last longer. You can find these in most hardware and retail stores.
So, what are your lighting choices?
The light-emitting diode (LED) is one of today’s most energy-efficient and rapidly-developing lighting technologies. Quality LED light bulbs last longer, are more durable, and offer comparable or better light quality than other types of lighting
Residential LEDs use at least 75% to 85% less energy, and last 20 times longer than incandescent lighting.
Compact Fluorescent Lighting (CFLs) bulbs are simply curly versions of the long tube fluorescent lights you may already have in your kitchen or garage. CFL bulbs are available in a range of light colours, including warm (white to yellow) tones that were not as available when first introduced.
Some are encased in a cover to further diffuse the light and provide a similar shape to the bulbs you are replacing. If you are looking for a dimmable bulb, check the package to make sure you purchase a CFL with that feature.
Fluorescent bulbs contain a small amount of mercury, an d they should always be safely disposed of at a drop off site at the end of their lifespan.
Fluorescent lamps use 20% of the energy used by incandescent products and provide a similar amount of light. They also last between 8 to 10 times longer.
When next you purchase light bulbs, consider what you’ll be using it for, the number of hours that light will be on and make the right choice. By purchasing the right bulb for the right job, you’ll not only be using electricity smartly but you’ll be reducing your electricity usage and bill in the long run.
Remember to keep an eye out for and respond to the real-time Power Alert messages on SABC, etv and DStv to help manage the strain of the electricity system. Together we can make a difference and keep the lights on.
The seasons are changing, stress is building up after lockdown and end of year worries are creeping up on you! All the preceding are reasons for your skin to receive some TLCand facemasks are definitely the answer!
Caring for your skin does not have to cost a lot – you can use ingredients from home to make soothing, moisturising face masks right in your kitchen!
When it comes to beauty regimens, women and men everywhere are on the never-ending hunt for ways to keep their skin looking young and vibrant!
Below we give you two types of DIY facemasks made from home ingredients that you can easily whip up in your kitchen and dab onto your skin for a calming end result.
This oatmeal facemask that is made with oats, milk and honey is a simple homemade recipe that will leave your skin feeling clean and moisturised!
This mask is especially helpful for those of you with sensitive skin and acne – honey is a preferred ingredient to help manage breakouts while keeping your skin moisturised, because it is an anti-irritant.
Oatmeal also has several beauty benefits such as; containing different amino acids, it helps retain the moisturise brought in by the honey and due to its texture, the oatmeal makes for a great exfoliation that helps to get rid of dry and dead skin cells.
Ingredients:
½ Cup Oat flakes
1 Banana
1 Tablespoon Honey
1 Tablespoon Milk
Overall Benefits of this Facemask:
This combination of the three ingredients keeps the skin of the face radiant, hydrated, young and with a spectacular luminosity.
It relieves damaged skin by acting against irritation and inflammation.
This mask unifies skin tone and reduces dark spots thanks to its lightening properties. It also balances the natural pH of the skin, so it protects it from the damage that external contaminants can cause.
The combination of the three ingredients also helps to regenerate the skin and renew the cells thanks to its antioxidant components.
Sipping on a cup of coffee, Rooibos tea or green tea is an important part of most people’s daily regime.
However, these ingredients can also be extremely beneficial for refreshing the skin from outside too.
Coffee has the potential to solve skin problems in no time. It has many antioxidants that function against skin damage. It also plays a great role in reducing the puffiness under the eyes.
This coffee, tea and honey facemask is suitable for all skin types.
Ingredients:
1 Tablespoon Coffee Powder
2 Tablespoons opened Green Tea and Rooibos Tea bags
1 Tablespoon Honey
1 Tablespoon Milk
The Overall Benefits of this Facemask:
Firstly, coffee is a great exfoliator – it has the ability to penetrate deep into the pores and remove the impurities, which other exfoliators could not do.
Coffee also acts as an antioxidant and honey, as we know, plays the role of a moisturiser.
This facemask will provide you with glowing and moisturised skin. Drinking AND applying green tea to the skin helps fight cancer by promoting DNA repair.
Green tea works perfectly with its anti-inflammatory properties thanks to its high content of polyphenols called catechins. The catechins in green tea reduce irritation, redness and swelling.
Now that you know the benefits and ingredients of these masks, why not give them a try at home!
I applied the oats, banana and honey mask and I immediately felt how moisturised and soft my skin was.
Lize gave her skin some TLCwith an Oats, Banana & Honey Facemask
Ané gave the coffee and green tea mask a go, and her skin felt less irritated due to the changing of the seasons.
This facemask may look disgusting but the results are fantastic! Ané gave her skin some TLC with the coffee, Rooibos tea, Green tea and honey mask.
These masks are easy to make and can quickly be applied and washed off while cleaning your house, cooking or enjoying a glass of wine.
Both these masks should be kept on for 15 – 20 minutes for best results.
Make sure you have a towel nearby; this could get messy (as Ané and I quickly learned)!
After 20 minutes wash your face with lukewarm water, pat your face dry with a soft towel and apply your favourite moisturiser.
William Vusimusi Kgomo (55), a sole company director was found guilty and sentenced by the Standerton Regional Court for Contravention of Private Security Sector Provident Fund and Pension Funds Act, read with the Basic Condition of Employment Act.
William Vusimusi Kgomo
Kgomo’s company, EI Gondo trading PTY was contracted by Lekwa Local Municipality for security services at Standerton.
The director deducted the salaries of the employees for a pension fund over a period between 2012 and 2014 and never submitted the money to the Provident Fund.
The matter was reported to the Hawks Serious Commercial Crime Investigation in Mpumalanga in April 2017 for investigation and Kgomo was charged along with his company.
Consequently, the company was found guilty on 148 charges of theft and sentenced to R400.000.00, wholly suspended with severe conditions that includes the order to install of solar panels at Isifosethu Primary School in Sakhile Town, Standerton.
Furthermore, the company must contribute the amount of R100.000.00 towards the same school for a feeding scheme on or before 31 March 2021, failure to do so will result in a fine of R400.000.00 being paid by the company.
The company also signed acknowledgment of debt and a monthly payment schedule to the Provident fund concerning the unpaid employee contributions.
The Provincial Head of the Directorate for Priority Crime Investigation Major General Zodwa Mokoena applauded the investigation and Prosecution team for securing the sentence which will serve as the deterrent to other entity owners who are not doing justice to their employees.
A 33-year-old Motlokwe Amos Molatudi abandoned his bail application
A 33-year-old Motlokwe Amos Molatudi abandoned his bail application when he appeared at eMalahleni Magistrate Court yesterday on charges of fraud, forgery and uttering. The case was postponed to 27 October 2020 for further investigation.
Motlokwe`s appearance follows his arrest in August after he allegedly made a number of phones calls and sent emails to different Hawks members claiming that he was in possession of a High Court order which was endorsed by the President of the Republic, giving him permission to instruct the investigators to release his impounded vehicle.
The vehicle in question allegedly belongs to Sambulo Bruce “Mshengu” Tshabalala (26) which was seized during his arrest in September last year. Tshabalala is currently on the run after he was released on R500 000 bail by the Middelburg Magistrate Court and has since absconded from attending court proceedings. Two warrant of arrests has been issued against him on allegations of fraud.
Live broadcast against human trafficking coming soon
On World Day Against Trafficking, global anti-trafficking organisation, A21, is calling people everywhere to take action against human trafficking—while the action steps may look different this year, the mission is still the same: to abolish modern-day slavery everywhere, forever.
On October 17, 2020, tens of thousands will gather all over the world to tune into A21’s first-ever Global Freedom Summit—a one-day social justice event to equip, train, and mobilise people to play their part in abolishing modern-day slavery right where they are.
Because now more than ever, many are vulnerable to trafficking and people still need protection. The millions who are being exploited still need a way out. And those who have experienced abuse still need restoration.
The day will be two-fold: starting with a one-hour live broadcast, participants will learn from frontline and global leaders in the social justice space including A21 Founder & CEO Nick Caine, Global A21 Advocate, Christine Caine, and A21 COO, Phil Hyldgaard as well as A21’s frontline staff in over 13 countries across the globe.
Then, participants will be given tangible action steps they can take right away to start ending human trafficking in their city, town, and the local community.
One day. Tens of thousands abolitionists. A global event to rally and equip people everywhere for the one thing that unites us all: the belief in freedom for all mankind.
Millions enslaved. $150 billion industry. 1% ever rescued.
“We are convinced that if we do this together–if we keep showing up, if we continue to be tenacious if we continue to have grit if we continue to not bow down to discouragement… But we step up and show up with strength, numbers, courage, and faith–then we will see slavery eradicated in our lifetime.” – Christine Caine, A21 Co-Founder
A21 Overview: “Freedom. That’s our goal for every single human being on the planet. We combat modern-day slavery by working to Reach, Rescue, and Restore lives—reducing vulnerability, assisting victims, and empowering survivors. We believe that when we all come together in the fight against human trafficking, we will see a world without slavery.”
A21 work in 18 different locations in 13 countries across the globe.
More information about the 2020 Global Freedom Summit and A21 can be found here: A21.org and A21.org/Summit
The Mpumalanga Tourism & Parks Agency (MTPA) hosted the Gert Sibande Liberation Heritage route Charity Golf Day at the Graceland Hotel and Country Club in Secunda.
The aim of this event was to honour and pay tribute to the struggle stalwarts like Dr Pixley ka Isaka Seme, Mahatma Gandhi, Richard Gert Sibande, Saul Mkhize, Nomoya Masilela and other heroes and heroines.
The Golf Day attracted golfers from Gauteng, Mpumalanga, Freestate and other areas. The wind hampered the golf scores a bit but everybody enjoyed the course.
The Bulletin had the opportunity to speak to the CEO of MTPA, Mr Johannes Nobunga, about the Golf Day.
“Events play a significant role in creating awareness about any tourism destination. There are people who travel not only for leisure or relaxation but for entertainment as well. The Gert Sibande Liberation Heritage route celebratory events afford us an opportunity to honor all those who were involved in achieving freedom for the people of South Africa”, said Nobunga.
The Gert Sibande District highlights the key freedom fighters who fought against apartheid and racial segregation. The district contributed greatly and was home to many of the freedom fighters who changed the history of the liberation struggle both nationally and internationally”, added Nobunga.
Following the development and launch of this tourism route, the MTPA has embarked on various marketing activities aimed at creating awareness about the route. Amongst others, the MTPA hosts annual celebratory events such as memorial lectures as well as the musical festival to further promote the rich history available on this route for keen travelers.
Nobunga also mentioned the rich cultural history of the highveld. He mentioned Bushman paintings, Boer battlefields and even a Mushroom rock.
The Charity Golf Day is used as an opportunity to engage with key strategic stakeholders to raise funds towards a Bursary Fund for students with a keen interest to study in the tourism and hospitality sector.
Deputy Minister of Tourism (National) Mr Fish Mahlalela in the middle with the chairperson of the Board MTPA, Mr Thulani Nzima on the left and the CEO – MTPA Mr Johannes Nobunga on the right
The theme for this year’s tourism month is “Rural Development and Tourism”. In the spirit of this theme, our celebrations will be rolled out in different phases and at various towns of the Gert Sibande District. The MTPA’s aim is to create awareness on the impact of tourism in our daily lives and use tourism as a tool for economic development. These celebratory events will provide us with an opportunity to showcase the tourism offerings and benefits to our local communities.
“We invite you to take a journey with us and participate in the planned programme of the Gert Sibande Liberation Heritage route celebratory events with the aim of promoting Mpumalanga as a destination of choice”, concluded Nobunga.
The evening ended with a Gala Dinner. Dignaturies included the Minister of Tourism, Hon. Minister Mmamoloko Kubayi-Ngubane, Mr Fish Mahlalela, Deputy Minister of Tourism; Pat Ngomane MEC for Finance, Economic Development and Tourism; Cllr Muzi Chirwa, Gert Sibande District Municipality and Cllr Yvonne Thandi Ngxonono, Mayor Govan Mbeki Municipality.
Minister Kubayi-Ngubane said during her speach at the Gala Dinner that she believes that tourism will play a vital role in the recovery of our economy.
“As you are aware the past six months of lockdown have been very difficult for our economy and in particular the tourism sector. However, since moving the country level-1 of the risk-adjusted strategy, we have seen the tourism sector rapidly coming back to life. For this reason, we are convinced that the tourism sector will be a key pillar of the overall recovery of the South African economy, following the devastation of the pandemic.”
“The Mpumalanga province in particular boosts of some of the world’s most beautiful tourism destinations in the world. From the wildlife in the Kruger National Park, through the scenic and the spectacular panoramic route of the Blyde river canyon to the Highlands meanders that are ready to receive the adventurous amongst us. This province will be a key pillar of the tourism sector recovery, thus the opportunities for tourism entrepreneurs will be limitless.” Said Kubayi-Ngubane.
Kubayi-Ngubane said that “The pandemic has had a very negative impact on the supply side of the tourism sector, for example, more than 30% of restaurants that were in business before the pandemic will not be reopening”
“The department has just concluded a tourism recovery strategy that we will be taken to cabinet in the coming weeks for approval. The plan envisaged that the recovery will, at first, be driven by domestic tourism, then regional and latterly, international tourism.”
It is clear that MTPA has plans afoot to try and recover the tourism industry, especially in Mpumalanga.
“The nature of tourism is such that it provides jobs and economic empowerment for all, including for women and youth thus creating a truly inclusive economy. Tourism gives rural communities the ability to protect and promote their natural surroundings, as well as their culture and heritage,” said Kubayi-Ngubane
Several sponsors helped make the day a success. The Bulletin spoke to Alicia Mngadi from AM Lodge about their involvement in the Golf Day and also their involvement with MTPA.
19 Wherefore, my beloved brethren, let every man be swift to hear, slow to speak, slow to wrath:
20 For the wrath of man worketh not the righteousness of God.
Full Chapter:
James 1 – King James Version
1 James, a servant of God and of the Lord Jesus Christ, to the twelve tribes which are scattered abroad, greeting.
2 My brethren, count it all joy when ye fall into divers temptations;
3 Knowing this, that the trying of your faith worketh patience.
4 But let patience have her perfect work, that ye may be perfect and entire, wanting nothing.
5 If any of you lack wisdom, let him ask of God, that giveth to all men liberally, and upbraideth not; and it shall be given him.
6 But let him ask in faith, nothing wavering. For he that wavereth is like a wave of the sea driven with the wind and tossed.
7 For let not that man think that he shall receive any thing of the Lord.
8 A double minded man is unstable in all his ways.
9 Let the brother of low degree rejoice in that he is exalted:
10 But the rich, in that he is made low: because as the flower of the grass he shall pass away.
11 For the sun is no sooner risen with a burning heat, but it withereth the grass, and the flower thereof falleth, and the grace of the fashion of it perisheth: so also shall the rich man fade away in his ways.
12 Blessed is the man that endureth temptation: for when he is tried, he shall receive the crown of life, which the Lord hath promised to them that love him.
13 Let no man say when he is tempted, I am tempted of God: for God cannot be tempted with evil, neither tempteth he any man:
14 But every man is tempted, when he is drawn away of his own lust, and enticed.
15 Then when lust hath conceived, it bringeth forth sin: and sin, when it is finished, bringeth forth death.
16 Do not err, my beloved brethren.
17 Every good gift and every perfect gift is from above, and cometh down from the Father of lights, with whom is no variableness, neither shadow of turning.
18 Of his own will begat he us with the word of truth, that we should be a kind of firstfruits of his creatures.
19 Wherefore, my beloved brethren, let every man be swift to hear, slow to speak, slow to wrath:
20 For the wrath of man worketh not the righteousness of God.
21 Wherefore lay apart all filthiness and superfluity of naughtiness, and receive with meekness the engrafted word, which is able to save your souls.
22 But be ye doers of the word, and not hearers only, deceiving your own selves.
23 For if any be a hearer of the word, and not a doer, he is like unto a man beholding his natural face in a glass:
24 For he beholdeth himself, and goeth his way, and straightway forgetteth what manner of man he was.
25 But whoso looketh into the perfect law of liberty, and continueth therein, he being not a forgetful hearer, but a doer of the work, this man shall be blessed in his deed.
26 If any man among you seem to be religious, and bridleth not his tongue, but deceiveth his own heart, this man’s religion is vain.
27 Pure religion and undefiled before God and the Father is this, To visit the fatherless and widows in their affliction, and to keep himself unspotted from the world.
Ons het ook ‘n Smallville Kinderkerk les vir jou beskikbaar op Smallville se Facebook blad of op Kruik Gemeente se Youtube kanaal.
Maak ‘n finansiële bydrae op 2 verskillende maniere: 1. Gee Aanlyn – Kruik Gemeente, ABSA, Tjek, 632005, Rek nr: 1510140016 2. Gee deur Zapper App – vind ons QR code in die diens aankondigings.
Kontak ons gerus op Kruik Gemeente se Facebook Messenger en Whatsapp lyn (0721336130) of besoek ons webtuiste by: https://www.kruik.co.za/.
Ons sluit vanoggend ons reeks af; Die Jesus ritmes.
Wat is dit wat Jesus doen en sê wanneer dit kom by ritmes in sy en ons lewe?
Nuwe ritmes kweek nuwe gewoontes en nuwe gewoontes bring nuwe lewe – veral in ‘n tyd soos dié waar ons verseker moet besin oor nuwe gewoontes…
Ek dink daar is 4 groot ritmes wat ons moet toelaat en in nooi in ons lewens…
Ek moet toelaat dat daar dele van my lewe weer gebore word, nie net my hart nie.
Ek het nodig om nuwe prentjies van God en myself te skep – Jesus skep die prentjie van God as ‘n goeie Vader.
Ek het nodig om stil te word, te hoor wat God vir my wil sê, selfs in my mees opregte gebede.
Vanoggend… ek het nodig om te besef ek is deel van ‘n groter legkaart… die lewe is groter as net ek, en ek is nie net gemaak vir myself en my behoeftes nie. Ek is deel van ‘n liggaam, deel van iemand anders se lewe.
1 Korintiërs 12:12 (The Message) You can easily enough see how this kind of thing works by looking no further than your own body. Your body has many parts—limbs, organs, cells—but no matter how many parts you can name, you’re still one body. It’s exactly the same with Christ. By means of his one Spirit, we all said good-bye to our partial and piecemeal lives. We each used to independently call our own shots, but then we entered into a large and integrated life in which He has the final say in everything.
Laat my altyd dink aan ‘n legkaart…Weet nie van julle daarvan hou om legkaart te bou nie… maar dit is teleurstellend as jy hard gewerk het aan die bou van daardie legkaart en jy kom op die einde agter daar is een stukkie weg… jy soek orals en kry dit nie… Al die harde werk, die ure… die entosiasme is geblus!
En as dit my legkaart is gaan hy noot weer gebruik word nie… hy gaan asblik toe… jy kan hom nie eens vir iemand gee nie… of verkoop nie, niemand soek ‘n legkaart wat nie die volle stukke het nie.
Ons werk dieselfde… ons het mekaar nodig, en hoe vinniger ek en jy kan besef ek en jy is deel van ‘n groter prentjie… en deel van liggaam wat Christus verteenwoordig… hoe beter vir ons.
Dink jy dis toevallig dat jy in dieselfde dorp, land of selfs werk is saam die mense rondom jou? Ek dink niks is toeval nie…
Dink vir ‘n oomblik aan jouself as ‘n legkaart stuk in iemand langs jou se lewe…
Jesus het geweet hy is die groot prentjie van ons lewe… maar Hy het Homself ‘n legkaart stuk gemaak in almal se lewe wat Hy verby gegaan het… niks was toevallig vir Jesus nie.
Een van Jesus se groot ritmes in Sy lewe op aarde was… Hy het by mense stil gestaan… hulle ge-ag maak nie saak wie hulle was nie… en hulle genooi om deel van Sy lewe te word…
Wat sal gebeur as ek en jy hierdie Jesus ritme aanneem as ons eie… hoe sal ons wêreld begin lyk, hoe sal mense om ons se wêrelde begin lyk…
Kan ek en jy opnuut besef ons het iets om te gee… ons kan nie net lewe vir onsself nie… daar is groter prentjie en ons is ‘n stuk in hierdie legkaart.
Romeine 12:4-6 (The Message) In this way we are like the various parts of a human body. Each part gets its meaning from the body as a whole, not the other way around. The body we’re talking about is Christ’s body of chosen people. Each of us finds our meaning and function as a part of his body. But as a chopped-off finger or cut-off toe we wouldn’t amount to much, would we?
So since we find ourselves fashioned into all these excellently formed and marvelously functioning parts in Christ’s body, let’s just go ahead and be what we were made to be, without enviously or pridefully comparing ourselves with each other, or trying to be something we aren’t.
1 Petrus 4:7-11 (The Message) Everything in the world is about to be wrapped up, so take nothing for granted. Stay wide-awake in prayer. Most of all, love each other as if your life depended on it. Love makes up for practically anything. Be quick to give a meal to the hungry, a bed to the homeless—cheerfully.
Be generous with the different things God gave you, passing them around so all get in on it: if words, let it be God’s words; if help, let it be God’s hearty help. That way, God’s bright presence will be evident in everything through Jesus, and he’ll get all the credit as the One mighty in everything—encores to the end of time. Oh, yes!
Wanneer jy ja sê om Jesus te volg, sê jy ja om deel van die Jesus prentjie te word, ja om ‘n deel te hê in dit wat God doen.
Ek wil myself vanoggend ‘n vraag vra… miskien kan jy dit vir jouself vra… en dit gaan dalk seer maak…
Wat is dit wat ek oor besitlik is in my eie lewe… wat is dit wat ek nie maklik wil deel nie… miskien moet Ek daar begin…
Ryk Jongman – Wat moet ek doen om die koninkryk van God te beerwe? Verkoop alles en volg my… dit wat oor jou gaan, los dit agter en volg dit wat oor My en my groter prentjie gaan.
Wat van as die uitnodiging van Jesus dit is: Wees jy in my plek dit wat ek vir elke mens wil wees…
Hierdie is groot… maar miskien kan ons begin by een mens… een wêreld… een lewe…
Wat is dit wat jy kan gee om iemand anders se wêreld beter te maak?
Wat van as Jesus se uitnodiging om Hom te volg nie net oor jou gaan nie, maar oor jou lewe as ‘n stuk in die groot legkaart?
Kom ons besin opnuut oor hierdie ritmes… wat moet verander?
Nuwe ritmes kweek nuwe gewoontes en nuwe gewoontes bring nuwe lewe.
Besprekingsvrae
Wat is dit wat jy kan gee om iemand anders se wêreld beter te maak?
Wat van as Jesus se uitnodiging om Hom te volg nie net oor jou gaan nie, maar oor jou lewe as ‘n stuk in die groot legkaart?
Kom ons besin opnuut oor hierdie ritmes… wat moet verander?
The director of Real Thought Credit CC Mr Maponye Class Thokwane (55) appeared at Nelspruit Magistrate Court on charges of fraud on 22 September.
Thokwane allegedly colluded with Vusi Antony Mdlui (39) Sibongile Pretty Shabangu (29), Wendy Mkhatshwa (46) and Solomon Mdaka (43) to submit fraudulent tax returns and prejudiced South African Revenue Services of R417 377.23 in March 2018.
Class Maponye Thokwa, Director of Real Thought Credit CC
Solomon Mdaka
Vusi Antony Mdluli
Wendy Mkatshwa
Sibongile Pretty Shabangu
The Suspects appeared in court on charges of Tax Fraud
He recruited the individuals to submit fraudulent tax returns to him which he submitted to SARS and the money was deposited into his business account and shared the money amongst them. The suspects were granted R3 000 bail each and the case was postponed to 08 December 2020 pending further investigations.
REPORT A SUSPICIOUS ACTIVITY
SARS are keen that you consider reporting any suspicious activity which may have relevance to tax to SARS. SARS wants to be sure that everyone is paying their fair share of tax here in South Africa
What would we consider a suspicious activity?
How SARS can be defrauded, misinformed, misled, deceived, contrived, with the intention to evade tax or obtain an undue refund are too numerous to mention, and it is not possible to offer even the briefest of discussions on every possible such action that may be directed against SARS. Many of these types of conduct are no more but variations of the theme.
The examples offered is an attempt to better understand the application of our legislation and criminal law in dealing with instances of tax evasion and obtaining an undue refund:
Examples of suspicious activities include:
Where a person is legally obliged to register for tax but intentionally fails to do so. Many frauds involve the making of false representations in the trader’s books of account. In many instances, the offender will go to great lengths to ensure the entries in his books of account corresponds with his / her false representations to SARS.
The making of a false statement or the causation or allowing of a false statement to be made on a tax return have long been one of the most common methods employed by taxpayers in evading their tax liabilities and/or obtaining refunds they were not legally entitled to. A declaration in a return not only covers the information as indicated in the return itself but also covers the information reflected in the accompanying documentation.
Making such a declaration with knowledge or foresight of the information therein reflected to be incorrect, will not only amount to a false declaration but will also be a misrepresentation of the truth.
A tax-liability can be misrepresented through the submission of a fraudulent tax return.
Defrauding SARS or a SARS official during the administration of the Tax Administration Act through the submission of a fraudulent tax return may be achieved by inflating or exaggerating the deductions or input taxes a taxpayer is entitled to; and/or under-declaring income or output taxes.
The submission of ‘nil-returns’ or returns giving out that no trade was carried out, e.g. that a company was dormant whereas it did in fact trade, will however also be fraudulent. The failure to disclose certain facts or circumstances on the basis by which the taxpayer can be assessed at a higher amount.
An example of this will be the failure to disclose in his/her tax return certain investments, employment or business operations, etc. Claiming a tax deduction, when at the time when it was claimed is not, in fact, a legitimate claim will be unlawful.
Misrepresentations that may be employed in claiming a deduction to which the taxpayer is not legally entitled to are many. Most of these misrepresentations will generally fall within either of the following categories:
The claiming of false deductions. Typical examples of this will be to claim as business expenses salaries paid out to non-existent employees, or to claim for VAT input tax where the goods and services were in fact not acquired
The claiming of non-deductible expenses as deductible expenses. A commonly used example is the declaration of private expenses as business expenses
Double deductions for the same expenses or inputs.
VAT refund schemes where a fraudster will set up a company or number of companies which they register as vendors for VAT purposes. They then claim back VAT refunds on significant inputs allegedly made just to close down the ‘company’ and then disappear with the VAT.
These companies typically never trade, and the ‘inputs’ claimed are fictitious. These operations may typically involve: the creation of both ‘supplier’ and ‘client’ traders with fictitious directors, employees, and addresses, often in various jurisdictions; the opening of multiple bank accounts in the names of multiple entities; the generation of false commercial documentation and books of account; fraudulent registrations as VAT.
A person or business legible for any type of tax but not paying any form of tax.
An individual or business employs people and deducts PAYE from employees but not issuing IRP5 certificates.
Imported goods being sold on the open market at a price lower than “landed cost” i.e. less than what it would cost to purchase the goods, transport them and pay VAT and duty on importation.
A person or business legible and registered for any type of tax but not submitting returns required by SARS.
A person living beyond his apparent financial means – displaying unusually high life-style patterns for a person with similar forms of known income.
An importer (including the clearing agent) not declaring, false-declaring or under-declaring goods upon importation.
An importer or exporter (including the clearing agent) found to have imported or exported goods determined to be illegal (drugs, fire-arms, explosives, CITE described items, counterfeit goods).
A person or business has mixed fuel of any kind.
A person found to carry an unusually large amount of currency in any form while travelling into or out of South Africa.
An individual or business is trading in goods that are suspected of being of counterfeit origin.
Derives income from criminal activity.
A person or business who makes any false statement or entry in a return or other document required by SARS
A person or business liable to be registered for a tax under a tax Act but is not.
Customs warehouse irregularities.
An individual or business failing to withhold and pay to SARS an amount of tax as and when required under a tax Act.
Transport vehicles with foreign registration numbers transporting shipping containers to and from smallholdings, plots, farms and derelict warehouses under suspicious circumstances.
Please note: If you experience any challenges with opening the form e.g. if the form is blank after you’ve clicked ‘Continue’ on the first page, it could mean that your browser doesn’t support the Adobe Flash (PDF) form. Known browsers not supporting Adobe forms are Chrome, Safari (Apple) and Edge.
To see how to successfully view PDFs in these browsers, see SARS compatibility guidelines. The form works successfully in Internet Explorer (version 8+), Mozilla Firefox and Safari for Windows. Kindly also note that if you want to upload supporting documents to your suspicious activity report, you need the latest version of Java installed.
