Montana's R55 million tax saga: SARS outlines 14 Years of non-compliance

The South African Revenue Service (SARS) has outlined a 14-year timeline of what it said is former Passenger Rail Agency of South Africa (PRASA) CEO Lucky Montana's persistent non-compliance with tax laws.

SARS said the issue dates back to 2009, when Montana allegedly began under-declaring taxable income from various sources.

The agency said he failed to submit returns for several years, prompting an audit covering the 2009 to 2019 tax periods.

SARS said Montana was first notified of the audit in November 2020 and given until December of that year to provide supporting documentation.

Despite several extensions, the entity said he failed to supply the requested information, resulting in a final demand and an eventual finding that he owed about R15.5 million in unpaid taxes.

SARS spokesperson Siphithi Sibeko said, "This was only the capital. SARS found that Mr Montana had unlawfully evaded his tax liability by under-declaring taxable income he received from various sources over the relevant periods of audit. This is a contravention in law," he said.

By April 2022, following additional assessments and penalties, Montana’s total tax debt had grown to approximately R28 million.

When he failed to object within prescribed deadlines, SARS said it obtained a civil judgment against him, later amended to R44.9 million.

The debt, with accumulated interest, now exceeds R55 million.

SARS said it proceeded with enforcement actions, including filing certified statements in the high court and executing warrants of execution at various properties between 2019 and 2022.

The agency also launched sequestration proceedings against Montana in May 2023 after continued non-payment.

Despite publicly accusing SARS of a “political witch-hunt,” Montana has not filed an answering affidavit in the sequestration case and, in August 2025, submitted a compromise offer of R5.4 million, a move SARS said contradicts his claims of a fabricated tax bill," he said.