25 Years. 127 Counts. R62 Million. SARS Means Business.
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Your client thinks VAT refunds are a grey area. They're not. And a court in Palm Ridge just made that very clear.
SARS issued a media release on 10 July 2026 welcoming the sentencing of Mr André Claude Dickoumba-De-Diguela to 25 years in direct imprisonment for his role in a R62 million VAT fraud scheme. His close corporation, Assistance Médicale Internationale CC, was implicated alongside him. Together, they admitted to 127 counts of fraud and 66 counts of money laundering, linked to fraudulent VAT refund claims submitted over 12 years.
The sentencing followed a guilty plea under a section 105A plea agreement. The Specialised Commercial Crimes Court in Palm Ridge handed down 15 years for fraud, with five years suspended, and a separate ten-year sentence for money laundering, producing a total of 25 years behind bars.
This was not a single bad decision. It was a system.
The scheme was deliberate and sustained. False VAT refund claims were submitted repeatedly over more than a decade, and the proceeds were laundered to hide their origin. SARS Commissioner Dr Johnstone Makhubu was direct about what this kind of conduct represents: "They are carefully calibrated acts of criminality that defraud the country's revenue base, harm honest taxpayers, and deprive the government of the resources necessary to provide essential public services."
As an accountant or tax practitioner, you may have clients who see VAT refunds as a way to ease cash flow. That instinct is understandable. But as Accounting Weekly has reported before, the line between aggressive claiming and fraud can be thinner than clients realise. The ex-SARS auditor jailed for VAT fraud showed how even someone inside the system could not escape the consequences. And the Monica Pretorius case, where a former SARS auditor received 20 years for her role in a R54 million scheme, showed that heavy sentences are not unusual when the courts are satisfied that the conduct was planned and sustained.
What this means for your practice
SARS has been clear about its direction. The Commissioner confirmed that the service is using data-driven intelligence and advanced risk-detection systems to identify suspicious refund patterns. Unusual or repeated VAT refund claims will attract scrutiny. SARS is not waiting for complaints. It is actively looking.
If you assist clients with VAT submissions, this case is a reminder to review your processes. Ensure that refund claims are fully supported by valid tax invoices, that the underlying transactions are real, and that the amounts claimed are consistent with the client's actual business activity. If a client is pushing for a refund that does not line up with their records, that is a risk you should not carry on their behalf.
The case also reinforces the value of voluntary compliance. Commissioner Makhubu noted that Filing Season is designed to make it easier for honest taxpayers to meet their obligations, with better digital services and more prefilled information available. But, as he put it, simplicity for honest taxpayers must never be mistaken for weakness in the face of deliberate fraud.
Practical takeaway
Before processing any VAT refund claim for a client, run a basic check:
Does the invoice exist?
Does it match the business?
Is the claimed amount proportionate to the scale of the business?
If something feels off, raise it. Your professional reputation, and your client's freedom, may depend on it.