The Investigating Directorate Against Corruption (IDAC) in collaboration with the South African Revenue Service (SARS), and other law enforcement agencies have secured six years direct prison sentence with two years suspended for Tshepo Khoza in a tax fraud matter involving approximately R3.6 million, linked to systemic corruption within state procurement processes.
Tshepo Khoza, director of Grey Apple Trading Enterprise (Pty) Ltd, was found guilty on three counts of fraud, one of which falls under Schedule 5 category (serious crimes) and one count of failing to register for Value-Added Tax (VAT) in contravention of section 234 of the Tax Administration Act.
The conviction follows extensive investigations under Project Blue Lights, which uncovered that Grey Apple Trading Enterprise received tenders from the South African Police Service (SAPS) linked to the DNA project that resided under the FSL unit (forensic science laboratory).These tenders were awarded due to Khoza’s family relationship with a senior SAPS official.
Despite earning approximately R3.6 million between 2015 and 2018, Khoza falsely declared the company to be dormant and failed to declare income to SARS. The corruption trial wherein he is charged with others will resume on 22 February 2026.
SARS Commissioner Edward Kieswetter together with IDAC Head, Adv Andrea Johnson acknowledged the teamwork that led to this conviction, reinforcing the public’s trust in joint efforts to uphold tax compliance and fight corruption.
“Tax fraud is not a victimless crime. It is theft from the national fiscus and, ultimately, from the millions of South Africans who depend on government services for education, healthcare, and social support. Every rand stolen through fraudulent schemes undermines our country’s ability to deliver on its constitutional mandate. SARS will not tolerate such conduct. We will pursue every case relentlessly, and those who choose to defraud the system must know that accountability is certain and justice will prevail,” Kieswetter said.
This outcome demonstrates the effectiveness of coordinated efforts between SARS, IDAC, and law enforcement agencies to combat tax-related crimes and corruption in public procurement. The case forms part of a broader strategy to dismantle networks that undermine fiscal integrity and public trust. This communicate our unswerving commitment to bring to book those that are committed to defraud the state.
