Company director jailed after failing to pass on tax to IRD

Between August 2019 and September 2022, APG failed to pay full amounts of just over $1.6 million 63 times.

“As a result, Tatana was charged with 63 counts of aiding and abetting APG to knowingly take PAYE from employees’ wages and fail to pay it on to Domestic income.”

Analysis of APG’s bank accounts showed that more than $800,000 had been transferred for Tatana’s personal use.

Further significant amounts had been diverted to Tatana’s personal bank account and the bank account of Tatana’s daughter, which Tatana also used at the time, IRD said.

“The money went to large cash withdrawals, gambling, takeaways and liquor… (but) we can’t break that down into how much of each.”

Between April and May 2022, APG also received more than $2.2 million in Covid-19 wage subsidies, along with $107,500 in government support payments for the revival.

Tatana was the sole director of APG at the time of the PAYE breach, was the signatory of the bank accounts and dealt with tax authorities in relation to PAYE debts, IRD said.

“(She) received several warnings but the non-payment continued and in May 2021 she was advised that APG was under investigation for failure to pay PAYE.”

He agreed with the IRD that Tatana had shown a lack of remorse, and the sentence It was necessary to “expose and deter” such offences, Judge Crosbie said.

Government departments can also be seen as easy targets, but if everyone were to be as abusive as Tatana was, “we would be in a state of chaos.”

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