R3.6m VAT fraud case: Court shuts down appeal attempt

The Pietermaritzburg Regional Court has dismissed an application for leave to appeal by convicted tax fraudster Juan Maritz, confirming that he will continue serving his 15-year prison sentence.

The application was dismissed on Wednesday and related to the sentence imposed in September 2025 following Maritz’s conviction on eight counts of Value Added Tax (VAT) fraud.

He was found guilty in February 2025 of defrauding the South African Revenue Service (SARS) of approximately R3.6 million.

In a statement released on Thursday, the National Prosecuting Authority (NPA) said evidence indicated that Maritz was the sole owner and director of Jed-Con Construction Maintenance.

"The evidence was that Maritz was the sole owner of an entity named Jed-Con Construction Maintenance (Jed-Con). He was also the sole signatory of the bank account held by Jed-Con. Jed-Con was an entity registered with the Companies and Intellectual Property Commission (CIPC) and was also registered with the South African Revenue Service (SARS) for VAT.

"Between the tax period of 2008 and 2015, Maritz filed nil VAT returns to SARS even though Jed-Con had traded throughout this period. Following an audit, it was established that SARS was prejudiced by approximately R3.6 million."

Maritz, who began serving his sentence in September 2025, will remain in custody.

The application for leave to appeal was successfully opposed by Advocate Richard Sbonelo Mkhize from the National Prosecuting Authority’s (NPA) Tax Unit in KwaZulu-Natal.

The NPA welcomed the court’s decision, noting that it reflects the judiciary’s firm stance on white-collar crime and reinforces that non-compliance with tax laws will not be tolerated.

The authority also commended the continued cooperation between the NPA, SARS and law-enforcement agencies in tackling serious financial crimes.

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