Section 73 of the Value Added Tax (VAT) Act in South Africa pertains to the criminal offences related to VAT. It outlines the penalties and consequences for various offences such as failure to register for VAT, failure to submit tax returns, and making false statements or declarations to evade VAT payments. Offences under this section can result in fines, imprisonment, or both. It is important for taxpayers to comply with the VAT regulations to avoid facing legal consequences outlined in Section 73 of the VAT Act in South Africa.
