Lindy Sharp, 42, said she came up with the scheme in July 2012.
“I became aware that if a person submits income tax returns to the South African Revenue Services [SARS] via their e-filing service for the tax years prior to 2008, that it was unlikely to get audited,” she said.
Lawyer Theuns Roelofse read Sharp’s detailed plea to the Port Elizabeth Regional Court on Monday.
Sharp said she registered for e-filing in 2010.
In July 2012, she submitted income tax returns for the tax years 1999 to 2007.
