Media releases
Auckland logistics director sentenced for PAYE offending
Bipendra Dheeraj Ram was convicted of aiding and abetting Ram Logistics Limited (RLL) for failing to account for and pay PAYE deductions between May 2020 and May 2024. He was sentenced in the North Shore District Court on 9 October 2026.
During that period, the company failed on 45 occasions to make PAYE payments to Inland Revenue.
RLL operated a fleet of more than 60 vehicles and held contracts with supermarkets and other major companies. The company was placed into liquidation in March 2025 with tax debt of approximately $6.3 million. The liquidation remains ongoing.
The Court found that Ram knew the PAYE deductions were unpaid but prioritised other creditors, associated companies and himself.
However, Judge Pecotic accepted that the funds were used mainly to sustain the business and took Ram’s personal circumstances into account. She characterised the offending as a prolonged failure to account for PAYE, rather than significant evasion or elaborate dishonesty.
Although Ram had sold the family home and paid $120,000 in reparation, the Court found he was unlikely to repay the remaining $1.38 million reparation sought by Inland Revenue.
Judge Pecotic adopted a starting point of 3 years and 6 months' imprisonment. After applying discounts totalling 55 per cent, the sentence was reduced to 18.9 months' imprisonment, allowing it to be converted to 9 months' home detention.
Last updated:
11 Oct 2026