Bellville: The Bellville Magistrates Court has sentenced Hendrik Lourens Van Der Westhuizen, aged 62, to either twelve months imprisonment or a fine of R252,000 for tax evasion. This decision was made on 30 May 2025.
According to South African Police Service, it is alleged that Tempo Construction CC, a close corporation, along with its member, Hendrik Lourens Van Der Westhuizen, failed to submit Value Added Tax (VAT) returns from 2010 to 2023. The Hawks’ Serious Commercial Crime Investigation unit in Bellville took charge of the investigation, leading to the conviction and sentencing of both accused on 42 charges on 30 May 2025.
The court fined Tempo Construction CC R6,000 for each count, with the total fine wholly suspended for five years, on the condition that the corporation does not contravene the Tax Administration Act again. Meanwhile, Van Der Westhuizen faced a fine of R6,000 per charge or 12 months imprisonment, with R3,000 per charge and six months of the sentence suspended for five years under similar conditions.
Effectively, Van Der Westhuizen’s punishment amounts to six months imprisonment or a fine of R126,000. The fine is required to be paid in full by 30 May 2025 to the clerk of the court at the Bellville Magistrates Court.