The former National Head of the Directorate for Priority Crime Investigation, General Anwa Dramat has approved the following guidelines:

(See the notice as published in Government Gazette)

DUTY TO REPORT:

Section 34 places the duty on certain persons to report certain offences. Failure to report is an offence

WHAT TO REPORT:

Corruption:

Chapter 2 of the Prevention and Combating of Corrupt Activities Act, 2004 (Act 12 of 2004) defines corruption as; any person who gives or accepts or offers to give or accept any gratification amounting to an unauthorised or improper inducement to act or not to act in a particular manner using is guilty of an offence.

Common law offences under Section 34 of the Prevention and Combating of Corrupt Activities

Theft:	It consists of the unlawful appropriation of moveable corporeal property belonging to another with intent to deprive the owner permanently of the property.
Fraud:	It is the unlawful and intentional making of a misrepresentation which causes actual prejudice or which is potentially prejudicial to another.
Extortion:	It consists of taking from another some patrimonial or non-patrimonial advantage by intentionally and unlawfully subjecting that person to pressure which induces him or her to submit to the taking.
Forgery:	Forgery consists of unlawfully and intentionally making a false document to the actual or potential prejudice of another.
Uttering of forged document:	Uttering consists of unlawfully and intentionally passing off a false document (forged) to the actual or potential prejudice of another;

These offences must involve anamount of R100,000.00 or more.