André Claude Dickoumba-De-Diguela and his company, Assistance Médicale International, have been sentenced to 25 years in prison after pleading guilty to 127 counts of fraud and 66 counts of money laundering involving fraudulent VAT refund claims totalling R62 million over a period of 12 years, according to the South African Revenue Service (SARS) and court proceedings concluded on 12 July 2026.

Official Response And Ongoing Enforcement

SARS Commissioner Dr. Johnstone Makhubu welcomed the ruling, calling fraudulent VAT refund claims “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.” Dr. Makhubu, in a public statement, further emphasised SARS’s ongoing work to promote voluntary tax compliance and improve digital services to make taxpayer obligations easier to fulfil during the filing season.

“Those who fabricate VAT refunds, conceal the proceeds, and launder money threaten our country’s financial stability. SARS will follow the evidence and work with relevant authorities to ensure that deliberate non-compliance carries real consequences,” Dr. Makhubu stated.

Wider Impact On Public Services And Revenue

VAT fraud drains billions from the national fiscus annually and undermines the country’s ability to fund priorities like healthcare, education, social grants, and infrastructure development. According to SARS, deliberate criminal schemes of this nature reduce the effectiveness and fairness of South Africa’s tax system, shifting the burden onto compliant taxpayers and weakening public trust in revenue collection.

The sentencing of Dickoumba-De-Diguela is seen by fiscal authorities as a significant warning to other would-be offenders. SARS has signaled its intent to continue using advanced detection techniques, closer accounting scrutiny, and stronger partnerships with law enforcement to combat tax-related offences at all levels.

Dickoumba-De-Diguela’s conviction marks one of the largest VAT prosecution cases in recent years, and SARS has confirmed that monitoring and investigation efforts will be intensified during the 2026 filing season.