| It was agreed that surveillance should be conducted on the next transaction of sugar being exported to Lesotho. This confirmed that the sugar did in fact leave the country for Lesotho, but this turned out to be merely for documentation purposes, as the consignment returned to South Africa almost immediately and was then offered for sale at various locations. The OF&A submitted a report of their findings to the client, who then instituted a civil claim against the Lesotho company. The Receiver of Revenue reconciled all export documents submitted by the company, and a schedule was given for the VAT amount relating to this particular transaction. Furthermore, the case was passed on to the Lesotho Finance Sales Tax Department who took over reconciling the company's sales tax returns. |
