South African Revenue Service

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amalgamated into a single unit, called Business and Individual Tax, which reported directly to the Commissioner. At the same time, other key business units were fragmented, especially the Large Business Centre – which had been responsible for 35% of SARS's revenue and which the Nugent Commission said was "eviscerated" – and also the Litigation Unit and Compliance Unit. The Anti-Corruption and Security Unit, which investigated internal corruption at SARS and which had consistently been rated as among the best such units in the South African government, was also restructured such that its independence was undermined. The Executive Committee of SARS had by the end of 2015 "been denuded of virtually all the management and skills that had existed when Mr Moyane arrived." An existing modernisation strategy was also suspended, pending a review which the commission found to have been valueless.

539:

his and Moyane's working relationship had broken down. Among the detrimental consequences of the restructuring later identified by the Nugent Commission were that non-compliance became easier; that some 200 managers were displaced from their former positions and often relegated to less meaningful roles; that SARS's relationship with other state institutions, and its international reputation, suffered; and that SARS's measures to counter criminality were "rendered ineffective," to the benefit of the illicit tobacco trade in particular. The Tobacco Institute of South Africa told Parliament that South Africa lost R27 billion in customs and excise revenue between 2014 and 2018, and total tax collections fell by about R90 billion between 2015 and 2018.

380: 613:. In October 2016, fraud charges were brought against Gordhan, Pillay, and Magashula, in relation to early retirement benefits paid to Pillay with the authorisation of Gordhan and Magashula in 2010 (before Pillay left retirement to rejoin SARS). At the Zondo Commission, senior SARS official Vlok Symington testified that he had effectively been "held hostage" in the SARS offices by Moyane's bodyguard and Hawks officers, who wanted Symington to hand over a document which cast doubt on the legitimacy of the charges against Gordhan. The charges were withdrawn shortly afterwards. The 559:

charges arising largely from the rogue unit allegations, and Pillay resigned in May 2015. Other senior managers and investigators also departed, under similar circumstances and amid public perception that they had been "driven out" of or "purged" from SARS. The Nugent Commission later said it was highly plausible that Moyane's response to the rogue unit allegations had been "the first step in ‘neutralising’ possible detractors" within SARS, and Nugent said that, regardless of the source of the original allegations, SARS had used them "opportunistically."

342:, retroactively appointed Joseph Clerc Sheridan, Esq., as the acting Commissioner for Inland Revenue with effect from 1 July 1910. Two days later, on 11 August, the Department of Inland Revenue was established under the control and direction the Minister of Finance. The Department of Inland Revenue was charged with "the duty of properly collecting and duly accounting for all revenues of the Union other than railway and harbour revenues and the revenues which by law or regulation are accounted for by the Commissioner for Customs and Excise or by the 775: 710: 36: 3723: 594: 1023: 466:

and acting chief operations officer Jonas Makwakwa, both in a personal capacity and on behalf of SARS, and both for defamation and for unlawfully disclosing taxpayer information in contravention of the Tax Administration Act. The latter charge led to a protracted dispute between SARS and amaBhungane about the correct interpretation of the law's confidentiality protections. Further journalistic investigations followed, including in

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ran between 1994 and 1999, recommended an overhaul of the entire tax system. In particular, in 1997, the commission recommended that the two agencies responsible for revenue collection at the time – the Department of Inland Revenue and the Customs and Excise Department – should be amalgamated into a single entity and fundamentally reformed. This led to the passage of the SARS Act and the establishment of SARS on 1 October 1997.

500:

even prior to Moyane's appointment as Commissioner. The head of the local Bain office later testified that Bain had provided "executive coaching" to Moyane a year before his appointment. The commission also found that the restructuring plan ultimately recommended by Bain was highly damaging to SARS, and suggested that Bain and Moyane had pursued the plan "in deep collusion" and for purely self-interested reasons. It called this

438: 706:

been "orchestrated" by Gordhan, with whom he had an acrimonious relationship and who he claimed was racist towards him. By contrast, another witness at the Zondo Commission – the former SARS group executive – suggested that Moyane had been appointed precisely in order to undermine SARS's efforts to counteract illicit trade, organised crime, and tax evasion. Others have implied the same.

395:

collections and tax compliance, establishing an effective tax bureaucracy. Between 1998 and 2002, for example, the number of individuals registered for tax purposes increased by 43% and the number of companies registered by 40%, while progressive reforms enabled the tax system to contribute to the government's redistributive programme. A 2014 benchmarking review by the

524:

governance one by one. This was more than mere mismanagement. It was seizing control of SARS as if it was his to have... he organisational structure of SARS, that provided oversight, was pulled apart. Dissent was stamped out by instilling distrust and fear. Accountability to other state authorities was defied. Capacity for investigating corruption was disabled.

671:

on 1 November. Moyane later unsuccessfully challenged his dismissal and the commission's report in court. The final report was released in December and concluded that SARS had been subject to extreme mismanagement along the lines discussed above, amounting to what it called a "catastrophe." Among the commission's recommendations were that:

248:, and enforces compliance with related legislation. It is governed by the SARS Act 34 of 1997, which established it as "an organ of state within the public administration, but as an institution outside the public service." It thus has a significant degree of administrative autonomy, although it is under the policy control of the 553:

reported that one of the SARS investigative units had gone "rogue," and had broken into Zuma's home to plant listening devices. In subsequent articles, it published various other allegations about nefarious activities of the so-called rogue unit. On the basis of the allegations, Moyane disbanded both

538:

Gordhan, then Minister of Finance and reportedly clashing with Moyane on several fronts, attempted unsuccessfully to block the restructuring in 2016, raising concerns about its likely effects on the agency's capacity. He has said that, in the same year, he asked Zuma to fire Moyane, on the basis that

465:

published a story about an initiative to restructure the key Large Business Centre at SARS. It reported that the restructuring was destabilising SARS and might have been "a deliberate attempt by Moyane’s 'new guard' to give themselves undue influence." The journalists were subsequently sued by Moyane

417:

and Muzi Sikhakhane, to investigate possible misconduct. In July, the inquiry found that Magashula's conduct had endangered SARS's reputation and that Magashula had been dishonest during the course of the proceedings. Magashula resigned, apologising for the "inappropriate conversation," which he said

375:

were governed by separate tax administrations. In 1994, the first post-apartheid government instituted the Katz Commission to review the tax structure in South Africa, with an eye to modernising it in line with international best practice and improving its equity and efficiency. The commission, which

705:

Moyane declined to appear before the Nugent Commission but responded to its report in May 2021 at the Zondo Commission. He called the findings "preposterous," though he said that he had never read the full report. He also maintained that he had "performed sterlingly" at SARS and that his removal had

627:

The attention of law enforcement to Gordhan is largely believed to have been politically motivated – Zuma fired Gordhan from the Finance Ministry in March 2017 – and Gordhan later told the Zondo Commission that he believed that Moyane had pursued the criminal charges against him as part of an effort

499:

was contracted to review and later to restructure SARS. The Nugent Commission ultimately found that the procurement process had been "manipulated" in Bain's favour. Bain representatives had met several times with Moyane and with President Zuma himself prior to submitting a bid for the contract – and

726:

The day after Moyane's suspension, long-time SARS employee Mark Kingon was appointed acting SARS Commissioner, and he continued to act in that role after Ramaphosa had dismissed Moyane permanently. On 1 May 2019, Edward Kieswetter was appointed SARS Commissioner for a term of five years. Kieswetter

670:

The commission's interim report, released in October 2018, recommended that Moyane should immediately be fired, on the basis that there had been "at least reckless mismanagement" under his tenure which "ought not to be permitted to continue." In line with this recommendation, Ramaphosa fired Moyane

743:

that more than 2,000 employees had left SARS since 2014. According to Kieswetter, state capture "traumatised" the organisation and its employees. However, SARS has re-established its Large Business Centre, Compliance Unit, and other key units; and taxpayer compliance improved by 26% in the 2020/21

738:

Since 2019, Kieswetter has spoken publicly about his efforts to rebuild the agency's capacity and reputation following the "massive failure in governance and integrity" within SARS between 2014 and 2018. He has cited as residual obstacles internal opposition to reform, low employee morale, and the

1018:

The chief executive officer and accounting authority at SARS is the Commissioner, who, under Section 6 of the SARS Act, is appointed by the President for a pre-determined (but renewable) term not exceeding five years. Prior to an amendment to the act in 2002, the Commissioner was appointed by the

433:

to replace Magashula. Years later, Moyane admitted that Zuma had informed him that he intended to appoint him long before the appointment was publicly or formally made. He has been described by journalist Adriaan Basson as having been "willing to choose the interests of Zuma and his cronies over

271:, SARS gained a reputation for effectiveness. However, between 2014 and 2018, the agency's tax collection and investigative capacities were severely undermined, or even "decimated," as a result of a restructuring which has been called a "premeditated offensive," allegedly calculated to enable the 394:

was appointed Commissioner. Gordhan is the longest-serving Commissioner to date, having held the role from November 1999 to May 2009, and by the end of his tenure SARS was widely acclaimed as a "success story" or "model public institution." During this period, SARS substantially improved revenue

662:

Moyane's suspension followed a meeting during which Ramaphosa told Moyane that "he had lost confidence in his ability to lead SARS," and "offered him an opportunity to resign," which Moyane declined. The Commission of Inquiry Into Tax Administration and Governance by SARS, commonly known as the

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at a cost of R23 million to perform investigations "focused on the conduct of" four employees cited in the Sikhakhane report, one of whom was former acting Commissioner Pillay. A series of protracted labour disputes followed, in which Pillay and others were suspended and subject to disciplinary

701:

On the involvement of Bain & Company, Nugent acknowledged that Bain had unconditionally paid back about R217 million to cover the value of the contract with interest, and that there was no evidence that Bain headquarters was complicit in the scheme. However, he also emphasised the parent

504:

a premeditated offensive against SARS, strategized by the local office of Bain & Company... for Mr Moyane to seize SARS, each in pursuit of their own interests that were symbiotic, but not altogether the same. Mr Moyane’s interest was to take control of SARS. Bain’s interest was to make

569:

reported that part of the KPMG report was copied and pasted from recommendations made by SARS's own legal team, and accused SARS and KPMG of conspiring against the unit and its members. Almost two years later in September 2017, KPMG withdrew the 2015 report, despite Moyane's objections, and

534:

The Nugent Commission found that the restructuring of SARS that occurred after 2014, under the advice of Bain & Company, largely had the effect of undermining SARS's tax collection capacity and quality of governance. Most significantly, oversight of individual tax and corporate tax were

523:

here has been a massive failure of integrity and governance at SARS, and all else follows from that. What SARS was, and what it has become, is sufficient proof in itself that integrity and governance failed on a massive scale... arrived without integrity and then dismantled the elements of

412:

In May 2009, Gordhan was appointed Minister of Finance and replaced at SARS by Oupa Magashula. In March 2013, however, a recording was leaked to the media of part of a phone call in which Magashula improperly offered a top SARS job to a young female chartered accountant. Gordhan appointed a

570:

apologised to Gordhan. Retired judge Frank Kroon of the Kroon Committee, another inquiry into the allegations, also disowned and retracted his prejudicial findings on the rogue unit, and in 2020 SARS announced that it would not rely on or use the Sikhakhane report for any purpose.

300:

Among others, SARS administers the personal income tax, corporate income tax, capital gains tax, value-added tax, customs and excise duties, skills development levies, environmental levies, unemployment insurance fund contributions, and employment tax incentives.

657:

Developments at the SARS under your leadership have resulted in a deterioration in public confidence in the institution and in public finances being compromised. For the sake of the country and the economy, this situation cannot be allowed to continue, or to

667:. It had a mandate to investigate various operational, administrative, and governance matters at SARS, and focused primarily on the years after mid-2014, at which point Nugent said that SARS's previously good condition had begun to deteriorate. 581:'s words, for "arguably the worst journalism that has ever been perpetrated in this country." In December 2015, the Press Ombudsman found that its coverage of the rogue unit allegations had been "inaccurate, misleading and unfair," and the 562:

The report of the KPMG investigation was submitted to Moyane in December 2015, and recommended that Gordhan, then the Minister of Finance, should be investigated for his role in establishing the unit while SARS Commissioner. The

608:

investigated Gordhan in relation to the rogue unit allegations, and intensified their investigation shortly before the 2016 Budget Speech, timing which Gordhan suggested was calculated to "intimidate and distract" him and the

1370: 702:

corporation's responsibility for the activities of its local offices, and chastised Bain representatives – both from headquarters and from the South African office – for failing to cooperate adequately with the inquiry.

554:

the unit and the SARS Executive Committee. The unit was also investigated by an independent panel chaired by Muzi Sikhakhane, which found in November 2014 that the unit had been established unlawfully. Moyane appointed

577:, which broke many of the rogue unit stories, has since faced criticism for having been "drawn into an elaborate cloak-and-dagger campaign to discredit SARS" and for exhibiting "poor journalistic standards" – or, in 513:, a former Bain partner, agreed with this assessment, testifying at length at the Zondo Commission about Bain's extensive engagements with Zuma and Moyane about plans to restructure SARS and other public entities. 418:

had been "banter" and did not reflect any intention to subvert proper recruitment processes. It was later alleged, in 2016, that the conversation had been illegally recorded by crime intelligence operatives.

3942: 2706: 3953: 653:, he would institute a commission of inquiry into the situation at SARS. A month later, on 19 March 2018, he suspended Moyane pending disciplinary proceedings, writing in a letter to Moyane that 3110: 399:

found that SARS conformed to good international practice in 15 of 27 indicators and performed only slightly worse than that on the other 12 indicators, overall a "world class" performance.

620:

also conducted several investigations into Gordhan's conduct at SARS and in 2019 recommended that he should be subject to disciplinary action in relation to Pillay's early retirement. The

2363: 1514: 2447: 1901: 2856: 1542: 3318: 2602: 3754: 2103: 434:

those of the country," and by a subsequent commission of inquiry as having "considered SARS to be his personal fiefdom, whose money he could spend in his own interests."

585:

published an apology admitting to factual errors and other missteps. The Nugent Commission found that it had done "great damage to SARS and the people of South Africa."

2278: 3060: 1926: 196: 3914: 476:; Pauw was also sued by SARS for contravening the Tax Administration Act. Other details were elicited or demonstrated during the course of the Nugent Commission ( 3135: 2391: 3292: 3824: 3764: 3268: 3159: 2550: 2308: 3829: 2781: 3711: 3213: 2419: 1346: 3589: 1401: 3774: 2731: 3794: 3784: 2472: 2128: 2681: 2574: 1830:

Report on fact-finding inquiry into the alleged improper conduct of the Commissioner of the South African Revenue Services (SARS) Mr Oupa Magashula

3932: 3874: 3854: 2522: 2756: 2052: 3894: 3859: 3727: 1703: 1112: 422: 360: 3937: 2497: 3809: 3564: 1466: 3839: 3085: 1229: 642: 649:

committed to "stabilise and strengthen" SARS, and to restore its credibility. He said that, at the request of the Minister of Finance

3814: 1847: 339: 1486: 3869: 2905: 1975: 1625: 624:

overturned the recommendation, finding that the relevant part of Mkhwebane's report was "vague, contradictory and/or nonsensical."

3487: 3458: 3429: 3400: 3371: 3342: 2077: 3704: 2961: 1777: 3904: 3879: 2880: 2628: 2831: 3662: 3644: 3629: 1579: 1242: 2707:"SARS's Vlok Symington accidentally uncovered attempts to conceal information clearing Gordhan from wrongdoing – here's how" 3889: 3884: 3864: 3779: 3769: 2933: 752:

On 1 July 2020, SARS completed its transition to a new and flatter organisational structure, based around four "clusters":

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Interim report of the Commission of Inquiry into tax administration and governance by the South African Revenue Service

2202: 1951: 249: 127: 3185: 3111:"Moyane, Inc: Nugent Commission final report recommends criminal prosecution and far reaching changes to restore SARS" 3979: 3899: 1749: 1595: 1468:

Final report of the Commission of Inquiry into tax administration and governance by the South African Revenue Service

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SARS was established in 1997 by a merger of the customs and inland revenue departments, at the recommendation of the

3590:"President Cyril Ramaphosa terminates appointment of Mr Tom Moyane as Commissioner of South African Revenue Service" 1828: 3849: 3799: 610: 335: 253: 154: 3834: 3819: 1202: 728: 3238: 390:

Following the retirement of the first SARS Commissioner, Trevor van Heerden, in late 1999, van Heerden's deputy

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Nugent Commission, was formally appointed two months later, on 23 May, under the chairmanship of retired judge

3948: 3759: 379: 3516: 2656: 731:, and his appointment was recommended by an independent selection panel chaired by former Finance Minister 1515:"State Capture wipes out third of SA's R4.9-trillion GDP – never mind lost trust, confidence, opportunity" 1371:"The Power of Politics: The performance of the South African Revenue Service and some of its implications" 2364:"After the Gupta wedding and the SARS 'Rogue Unit' report fiascos: What future for KPMG in South Africa?" 2004: 727:

is the former SARS Deputy Commissioner and former chief executive officer of financial services provider

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Legislation should be amended, including to amend the procedure for appointing the SARS Commissioner; and

549: 396: 3689: 1566: 252:. Effectively, SARS manages, administers, and implements the tax regime as designed by the Minister and 740: 472: 86: 2448:"SARS Wars: KPMG report compromised by interference, undeclared conflicts of interest and press leaks" 3984: 3738: 2153: 1543:"Bain & Co planned to work with Zuma to 'reshape SA economy', says former partner Athol Williams" 363:

was completed in 1994, South Africa was marked by immense income inequality and by a long history of

343: 783: 691:

All posts at SARS should be re-evaluated, and "reparations" should be made to mistreated employees;

241: 237: 3032: 1902:"'I performed sterlingly' — former commissioner Tom Moyane's take on the historic gutting of SARS" 167: 3958: 3540: 1872: 1323: 679:

should consider criminal prosecution related to the awarding of the Bain & Company contract;

688:

SARS should pursue the recovery of state funds used by Moyane to pay for personal legal fees;

664: 315: 20: 3319:"Rebuilding SARS one step at a time: Kieswetter tells MPs of a culture of fear and loathing" 605: 2603:"Jonas stands by Gupta state capture claims, is confident Treasury will win the Sars Wars" 8: 621: 331: 2104:"Athol Williams: 'I will continue whistle-blowing and making the corrupt uncomfortable'" 682:

SARS should re-establish its Large Business Centre, Compliance Unit, and Integrity Unit;

2857:"The death of the SARS 'rogue unit' fiction and the evisceration of Busisiwe Mkhwebane" 617: 597: 3658: 3640: 3625: 1575: 1238: 709: 496: 35: 2987: 774: 614: 484: 445: 323: 123: 2420:"Gordhan tells Zondo how Moyane wanted to advance the objectives of state capture" 2129:"Former Bain consultant claims company plotted capture on a grand scale with Zuma" 1568:

The Enablers: The Bankers, Accountants and Lawyers That Cashed In on State Capture

2682:"Moyane too ill to testify at Zondo commission after days of damning allegations" 1197: 1063: 646: 327: 233: 3160:"Zondo commission – Moyane joined Sars to frustrate high profile investigations" 685:

SARS should re-establish its capacity to monitor and investigate illicit trades;

263:, which had been instituted to review the South African tax system for the post- 3650: 2551:"Press Ombudsman's rulings against Sunday Times vindicate fired SARS officials" 2337: 1150: 565: 510: 391: 383: 268: 3684: 756:

Tax engagement (with nine geographic regions and three segment-based regions);

593: 3973: 1726: 1192: 1162: 732: 650: 458: 364: 272: 211: 198: 2279:"State capture inquiry: Zuma was hellbent on having Tom Moyane head of Sars" 1952:"Moyane says Zuma told him of his intention to appoint as Sars commissioner" 3617: 2392:"'Rogue unit': Kieswetter details process of reparations to affected staff" 1187: 714: 578: 467: 102: 1603: 1347:"Reworking the Revenue Service: Tax Collection in South Africa, 1999-2009" 3719: 3269:"Edward Kieswetter: Opposition to rebuilding SARS also comes from within" 1750:"Appointment of a new Commissioner for the South African Revenue Service" 1331:. Pretoria: The Platform to Protect Whistleblowers in Africa. 2021-03-24. 1325:

The capture and restructuring of the South African Revenue Service (SARS)

1019:

Minister of Finance in consultation with the cabinet and the SARS board.

462: 319: 3061:"Moyane to Kingon to Keiswetter: timeline to appointing a new Sars boss" 1351:

Reworking the Revenue Service: Tax Collection in South Africa, 1999-2009

19:

This article is about the South African tax agency. For other uses, see

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The President's Keepers: Those Keeping Zuma in Power and Out of Prison

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Following a fourteen-month period in which Magashula's former deputy,

3136:"Moyane admits to Zondo commission that he hasn't read Nugent report" 2757:"WATCH | Pravin Gordhan vs Busisiwe Mkhwebane: what you need to know" 372: 368: 367:, which had been used as a means of protest against the colonial and 264: 2732:"Shaun Abrahams drops charges against Gordhan, Pillay and Magashula" 2309:"Why the Sunday Times should go to the Zondo and Nugent Commissions" 1487:"Sars and treasury to pursue criminal charges against Bain & Co" 1022: 2962:"President Cyril Ramaphosa receives Nugent Commission final report" 2782:"Court rules in Pravin Gordhan's favour against Busisiwe Mkhwebane" 457:

By 2016, SARS was being implicated in developing allegations about

98: 2832:"Mkhwebane pre-empts 'backlash' as she issues Gordhan with notice" 2053:"AmaB approaches Nugent on Sars using tax law against journalists" 1293:"Fiscal Histories of Sub-Saharan Africa: the Case of South Africa" 3293:"Editorial: If there's anyone who can fix Sars, it is Kieswetter" 2028: 1402:"Encouraging signs of a revitalised Sars, says Edward Kieswetter" 1258: 245: 3086:"Sars breakdown was inevitable with Moyane at the helm — Nugent" 286:

In terms of the SARS Act, the main functions of SARS are to:

2906:"President Cyril Ramaphosa: 2018 State of the Nation Address" 437: 547:

On 12 October 2014, shortly after Moyane's appointment, the

3033:"President Ramaphosa fires Tom Moyane as Sars commissioner" 2498:"KPMG cans SARS 'rogue unit' report' apologises to Gordhan" 2338:"Betrayal of the Promise: How South Africa Is Being Stolen" 739:

high rate of turnover since 2014 – in April 2021, he told

555: 3637:

Rogue: The Inside Story of SARS's Elite Crime-busting Unit

2473:"All out wars as SARS blames KPMG for reputational damage" 3677: 2881:"Save SA aims for 'maximum impact' protests over Gordhan" 3517:"South African Revenue Service Amendment Act 46 of 2002" 2523:"Frank Kroon: South Africa's own judicial embarrassment" 1778:"Jacob Zuma appoints Thomas Moyane as Sars commissioner" 296:

facilitate legitimate trade through the customs service.

293:

enforce compliance with tax and customs legislation; and

275:

of SARS. Such allegations were investigated by the 2018

717:

at a press briefing announcing Kieswetter's appointment

3480: 3451: 3422: 3393: 3364: 3335: 3186:"Sam Sole: Zuma's treasonous alliance with the Guptas" 2806:"NPA charges Gordhan, Pillay and Magashula with fraud" 2657:"Pravin Gordhan summoned to court, charged with fraud" 1677:"The South African Tax System: A Nation in Microcosm" 1661:

South Africa. Department of Finance. 11 August 1910.

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under the Zuma presidency. In February of that year,

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collect all tax and customs revenue due to the state;

181: 3655:

Deep Collusion: Bain and the Capture of South Africa

1927:"Moyane's startling Sars claims at Zondo commission" 1648:

South Africa. Department of Finance. 9 August 1910.

490: 3565:"Appointment of Mark Kingon as Acting Commissioner" 3214:"Edward Kieswetter appointed new Sars commissioner" 1848:"Sars commissioner pleaded for forgiveness: report" 495:Soon after Moyane was appointed in September 2014, 2934:"Statement on the suspension of SARS Commissioner" 2228:"Gordhan threatened to quit as Sars wars escalate" 2078:"Sars action against Jacques Pauw may expose Zuma" 267:era. In subsequent years, under the leadership of 3635:Van Loggerenberg, Johann; Lackay, Adrian (2016). 1237:. Pretoria: South African Revenue Service. 2021. 697:An Inspector-General should be appointed at SARS. 349: 3971: 2254:"SARS did not need to be restructured ― Gordhan" 1826: 1711:. Pretoria: South African Revenue Service. 2000. 371:governments. Moreover, under apartheid, various 318:came into existence on 31 May 1910, uniting the 3933:Government Communication and Information System 600:investigated Gordhan for his activities at SARS 16:Revenue service of the South African government 3755:Agriculture, Land Reform and Rural Development 3541:"South African Revenue Service Act 34 of 1997" 3728:Departments of the Government of South Africa 3705: 3938:Independent Police Investigative Directorate 1827:Yacoob, Zak; Sikhakhane, Muzi (2013-07-12). 452: 168:South African Revenue Service Act 34 of 1997 1026:SARS Commissioner Edward Kieswetter in 2019 747: 628:to facilitate the capture of the Treasury. 3915:Women, Youth and Persons with Disabilities 3712: 3698: 3008:"Nugent: Moyane must go and that is final" 2829: 2629:"Gordhan slams 'distracting' Hawks letter" 2203:"Tax boss moves to block finance minister" 2178:"Tax boss moves to block finance minister" 2002: 1976:"Tom Moyane's 10 biggest blunders at SARS" 778:South African 2022 Budget Expected Revenue 3685:Testimony on SARS at the Zondo Commission 2575:"SARS and the Sunday Times: our response" 2520: 2005:"Sars wars: Moyane's empire strikes back" 1377:. Johannesburg: Centre for Policy Studies 542: 3133: 2754: 2704: 2679: 2126: 1803:"Sars commissioner Oupa Magashula quits" 1540: 1224: 1222: 1220: 1218: 1021: 773: 708: 592: 436: 378: 3825:International Relations and Cooperation 3765:Communications and Digital Technologies 3239:"Kieswetter appointed as new Sars boss" 3236: 3083: 3030: 3005: 2854: 2779: 2417: 2389: 2251: 2151: 2101: 2003:McKune, Craig; Sole, Sam (2016-02-19). 1949: 1626:"Acts Administered by the Commissioner" 1484: 1344: 713:Edward Kieswetter and Finance Minister 631: 386:was SARS Commissioner from 1999 to 2009 334:. Three months later, on 9 August, the 3972: 3830:Justice and Constitutional Development 3316: 3262: 3260: 3258: 3054: 3052: 2985: 2956: 2954: 2928: 2926: 2729: 2654: 2650: 2648: 2597: 2595: 2544: 2542: 2495: 2470: 2441: 2439: 2413: 2411: 2385: 2383: 2332: 2330: 2328: 2302: 2300: 2298: 1998: 1996: 1924: 1895: 1893: 1727:"Resignation of Mr Trevor van Heerden" 1724: 1536: 1534: 1512: 1508: 1506: 1461: 1459: 1457: 1455: 1453: 1451: 1449: 1447: 1445: 1443: 1441: 1290: 479: 3693: 3266: 3211: 3207: 3205: 3108: 2626: 2548: 2445: 2361: 1899: 1772: 1770: 1744: 1742: 1720: 1718: 1698: 1696: 1674: 1480: 1478: 1439: 1437: 1435: 1433: 1431: 1429: 1427: 1425: 1423: 1421: 1399: 1395: 1393: 1391: 1368: 1215: 487:, which has been ongoing since 2018. 407: 3183: 2306: 2276: 1364: 1362: 1360: 1340: 1338: 1318: 1316: 1314: 1312: 1286: 1284: 1282: 1280: 1278: 762:Enterprise services and support; and 636: 3795:Environment, Forestry and Fisheries 3255: 3058: 3049: 2951: 2923: 2645: 2592: 2539: 2521:Balthazar, Professor (2018-10-01). 2436: 2408: 2380: 2325: 2295: 2207:South African Institute of Taxation 1993: 1890: 1531: 1503: 425:, acted as Commissioner, President 13: 3611: 3533: 3202: 3134:Magubane, Khulekani (2021-05-26). 2830:Manyathela, Clement (2019-06-03). 1767: 1739: 1715: 1693: 1475: 1418: 1388: 589:Allegations against Pravin Gordhan 402: 354: 14: 3996: 3855:Public Service and Administration 3669: 2780:Quintal, Genevieve (2019-07-29). 2342:Public Affairs Research Institute 1950:Ngatane, Nthakoana (2021-05-26). 1574:. Cape Town: Open Secrets. 2020. 1357: 1335: 1309: 1297:Public Affairs Research Institute 1275: 769: 759:Enterprise design and enablement; 645:address, newly elected President 529:– Report of the Nugent Commission 491:Involvement of Bain & Company 3721: 1375:Policy: Issues and Actors 16 (2) 1013: 516: 75:Department of Customs and Excise 34: 3895:Trade, Industry and Competition 3860:Public Works and Infrastructure 3582: 3557: 3509: 3317:Merten, Marianne (2019-07-04). 3310: 3285: 3237:Marrian, Natasha (2019-03-27). 3230: 3177: 3152: 3127: 3102: 3077: 3024: 2999: 2979: 2898: 2873: 2848: 2823: 2798: 2773: 2755:Nkanjeni, Unathi (2019-05-27). 2748: 2723: 2698: 2673: 2620: 2567: 2514: 2489: 2464: 2390:Marrian, Natasha (2020-11-18). 2355: 2270: 2245: 2220: 2195: 2170: 2145: 2120: 2095: 2070: 2045: 2021: 1968: 1943: 1918: 1865: 1840: 1820: 1795: 1668: 1655: 1642: 1618: 1588: 1559: 1513:Merten, Marianne (2019-02-28). 1485:Marrian, Natasha (2019-07-02). 1203:National Budget of South Africa 309: 240:. It administers the country's 143:Edward Kieswetter, Commissioner 3109:Thamm, Marianne (2018-12-14). 3084:Tshwane, Tebogo (2018-12-14). 3006:Tshwane, Tebogo (2018-10-18). 2855:Du Toit, Pieter (2020-12-07). 2680:Ferreira, Emsie (2021-03-24). 2549:Thamm, Marianne (2015-12-16). 2446:Thamm, Marianne (2016-03-13). 2362:Thamm, Marianne (2017-07-03). 2252:Tshwane, Tebogo (2018-06-26). 2152:Tshwane, Tebogo (2018-10-19). 2127:Ferreira, Emsie (2021-03-23). 1251: 677:National Prosecuting Authority 483:), which ran in 2018, and the 350:Mandela and Mbeki presidencies 1: 3943:National School of Government 3810:Higher Education and Training 3569:South African Revenue Service 3267:Davis, Rebecca (2021-04-29). 3031:Bateman, Barry (2018-11-01). 2986:Nugent, Robert (2018-09-27). 2730:Pather, Raeesa (2016-10-31). 2705:Nicolson, Greg (2021-03-24). 2655:Pather, Raeesa (2016-10-11). 2496:Hosken, Graeme (2017-09-15). 2471:Hosken, Graeme (2017-09-18). 2154:"Moyane's failings laid bare" 2033:South African Revenue Service 1900:Davis, Rebecca (2021-05-26). 1725:Manuel, Trevor (1999-08-06). 1630:South African Revenue Service 1600:South African Revenue Service 1541:Nicolson, Greg (2021-03-23). 1345:Hausman, David (2014-07-11). 1263:South African Revenue Service 1208: 413:fact-finding inquiry, led by 226:South African Revenue Service 28:South African Revenue Service 3840:Mineral Resources and Energy 3639:. Jonathan Ball Publishers. 3545:Government Gazette No. 18257 3521:Government Gazette No. 24106 2418:Balfour, Emma (2020-11-30). 2307:Pauw, Jacques (2018-09-26). 1925:Sokutu, Brian (2021-05-26). 1291:Ndlovu, Thatshisiwe (2017). 721: 429:appointed the controversial 281: 72:Department of Inland Revenue 7: 3212:Ensor, Linda (2019-03-27). 2627:Dodds, Craig (2016-02-26). 2102:Mahlaka, Ray (2021-11-28). 1675:Aaron, Henry (1999-12-06). 1400:Ensor, Linda (2021-04-29). 1181: 477: 397:International Monetary Fund 10: 4001: 3870:Small Business Development 1030:Former Commissioners are: 781: 304: 87:Government of South Africa 18: 3954:Public Service Commission 3923: 3747: 3734: 1873:"Magashula wants answers" 1160: 1103: 1061: 901:Customs And Excise Duties 453:State capture revelations 212:25.7727944°S 28.2322583°E 176: 160: 150: 136: 116: 108: 92: 82: 65: 47: 42: 33: 3980:Taxation in South Africa 3880:Sports, Arts and Culture 3594:South African Government 3488:"2022 Budget Highlights" 3459:"2021 Budget Highlights" 3430:"2020 Budget Highlights" 3401:"2019 Budget Highlights" 3372:"2018 Budget Highlights" 3343:"2017 Budget Highlights" 3184:Sole, Sam (2016-12-08). 3059:Mjo, Odwa (2019-03-28). 2966:South African Government 2910:South African Government 2277:Goba, Neo (2018-11-19). 1754:South African Government 784:Taxation in South Africa 748:Organisational structure 238:South African government 3959:Statistics South Africa 3090:The Mail & Guardian 3012:The Mail & Guardian 2736:The Mail & Guardian 2686:The Mail & Guardian 2661:The Mail & Guardian 2424:The Mail & Guardian 2258:The Mail & Guardian 2158:The Mail & Guardian 2133:The Mail & Guardian 1491:The Mail & Guardian 473:The President's Keepers 361:transition to democracy 217:-25.7727944; 28.2322583 3865:Science and Innovation 3770:Cooperative Governance 1027: 779: 718: 660: 601: 543:Rogue unit allegations 526: 507: 449: 387: 96:Lehae la Sars Building 53:; 26 years ago 3790:Employment and Labour 3775:Correctional Services 1705:Annual report 1998/99 1369:Smith, Laïla (2003). 1231:Annual report 2020/21 1025: 777: 712: 655: 641:In his February 2018 596: 521: 502: 440: 382: 359:At the time that the 316:Union of South Africa 21:SARS (disambiguation) 3910:Water and Sanitation 3785:Economic Development 1198:Progressive taxation 876:Corporate Income Tax 632:Ramaphosa presidency 117:Minister responsible 3900:Traditional Affairs 3243:Mail & Guardian 1169:Trevor van Heerden 826:Personal Income Tax 643:State of the Nation 622:Pretoria High Court 332:Orange River Colony 250:Minister of Finance 208: / 128:Minister of Finance 51:1 October 1997 30: 3875:Social Development 3850:Public Enterprises 1663:Government Gazette 1650:Government Gazette 1050:Edward Kieswetter 1028: 780: 719: 618:Busisiwe Mkhwebane 602: 598:Busisiwe Mkhwebane 497:Bain & Company 450: 408:Leadership changes 388: 344:Postmaster-General 277:Nugent Commission. 66:Preceding agencies 26: 3967: 3966: 3926:department status 3835:Military Veterans 3820:Human Settlements 3663:978-0-624-09199-8 3645:978-1-86842-740-6 3630:978-0-624-08303-0 3495:National Treasury 3466:National Treasury 3437:National Treasury 3408:National Treasury 3379:National Treasury 3350:National Treasury 1581:978-0-620-86351-3 1244:978-0-621-48819-7 1179: 1178: 1141: 1136: 1100: 1095: 1059: 1011: 1010: 637:Nugent Commission 611:National Treasury 340:Herbert Gladstone 254:National Treasury 192: 191: 155:National Treasury 151:Parent department 3992: 3985:Revenue services 3726: 3725: 3714: 3707: 3700: 3691: 3690: 3681: 3680: 3678:Official website 3605: 3604: 3602: 3601: 3586: 3580: 3579: 3577: 3576: 3561: 3555: 3554: 3552: 3551: 3537: 3531: 3530: 3528: 3527: 3513: 3507: 3506: 3504: 3502: 3492: 3484: 3478: 3477: 3475: 3473: 3463: 3455: 3449: 3448: 3446: 3444: 3434: 3426: 3420: 3419: 3417: 3415: 3405: 3397: 3391: 3390: 3388: 3386: 3376: 3368: 3362: 3361: 3359: 3357: 3347: 3339: 3333: 3332: 3330: 3329: 3314: 3308: 3307: 3305: 3304: 3289: 3283: 3282: 3280: 3279: 3264: 3253: 3252: 3250: 3249: 3234: 3228: 3227: 3225: 3224: 3209: 3200: 3199: 3197: 3196: 3181: 3175: 3174: 3172: 3171: 3156: 3150: 3149: 3147: 3146: 3131: 3125: 3124: 3122: 3121: 3106: 3100: 3099: 3097: 3096: 3081: 3075: 3074: 3072: 3071: 3056: 3047: 3046: 3044: 3043: 3028: 3022: 3021: 3019: 3018: 3003: 2997: 2996: 2994: 2983: 2977: 2976: 2974: 2973: 2958: 2949: 2948: 2946: 2945: 2930: 2921: 2920: 2918: 2917: 2902: 2896: 2895: 2893: 2892: 2877: 2871: 2870: 2868: 2867: 2852: 2846: 2845: 2843: 2842: 2827: 2821: 2820: 2818: 2817: 2802: 2796: 2795: 2793: 2792: 2777: 2771: 2770: 2768: 2767: 2752: 2746: 2745: 2743: 2742: 2727: 2721: 2720: 2718: 2717: 2702: 2696: 2695: 2693: 2692: 2677: 2671: 2670: 2668: 2667: 2652: 2643: 2642: 2640: 2639: 2624: 2618: 2617: 2615: 2614: 2599: 2590: 2589: 2587: 2586: 2571: 2565: 2564: 2562: 2561: 2546: 2537: 2536: 2534: 2533: 2518: 2512: 2511: 2509: 2508: 2493: 2487: 2486: 2484: 2483: 2468: 2462: 2461: 2459: 2458: 2443: 2434: 2433: 2431: 2430: 2415: 2406: 2405: 2403: 2402: 2387: 2378: 2377: 2375: 2374: 2359: 2353: 2352: 2350: 2349: 2334: 2323: 2322: 2320: 2319: 2304: 2293: 2292: 2290: 2289: 2274: 2268: 2267: 2265: 2264: 2249: 2243: 2242: 2240: 2239: 2224: 2218: 2217: 2215: 2214: 2199: 2193: 2192: 2190: 2189: 2174: 2168: 2167: 2165: 2164: 2149: 2143: 2142: 2140: 2139: 2124: 2118: 2117: 2115: 2114: 2099: 2093: 2092: 2090: 2089: 2074: 2068: 2067: 2065: 2064: 2049: 2043: 2042: 2040: 2039: 2025: 2019: 2018: 2016: 2015: 2000: 1991: 1990: 1988: 1987: 1972: 1966: 1965: 1963: 1962: 1947: 1941: 1940: 1938: 1937: 1922: 1916: 1915: 1913: 1912: 1897: 1888: 1887: 1885: 1884: 1869: 1863: 1862: 1860: 1859: 1844: 1838: 1837: 1835: 1824: 1818: 1817: 1815: 1814: 1799: 1793: 1792: 1790: 1789: 1774: 1765: 1764: 1762: 1761: 1746: 1737: 1736: 1734: 1733: 1722: 1713: 1712: 1710: 1700: 1691: 1690: 1688: 1687: 1672: 1666: 1659: 1653: 1646: 1640: 1639: 1637: 1636: 1622: 1616: 1615: 1613: 1611: 1602:. Archived from 1592: 1586: 1585: 1573: 1563: 1557: 1556: 1554: 1553: 1538: 1529: 1528: 1526: 1525: 1510: 1501: 1500: 1498: 1497: 1482: 1473: 1472: 1463: 1416: 1415: 1413: 1412: 1397: 1386: 1385: 1383: 1382: 1366: 1355: 1354: 1342: 1333: 1332: 1330: 1320: 1307: 1306: 1304: 1303: 1288: 1273: 1272: 1270: 1269: 1255: 1249: 1248: 1236: 1226: 1139: 1132: 1098: 1093: 1058:(unless renewed) 1057: 1045:Appointed under 1033: 1032: 788: 787: 744:financial year. 729:Alexander Forbes 615:Public Protector 530: 485:Zondo Commission 482: 446:Zondo Commission 336:Governor-General 324:Transvaal Colony 223: 222: 220: 219: 218: 213: 209: 206: 205: 204: 201: 188: 185: 183: 137:Agency executive 124:Enoch Godongwana 112:12,479 (2020/21) 61: 59: 54: 38: 31: 25: 4000: 3999: 3995: 3994: 3993: 3991: 3990: 3989: 3970: 3969: 3968: 3963: 3925: 3919: 3760:Basic Education 3743: 3730: 3720: 3718: 3676: 3675: 3672: 3657:. Kwela Books. 3651:Williams, Athol 3614: 3612:Further reading 3609: 3608: 3599: 3597: 3588: 3587: 3583: 3574: 3572: 3563: 3562: 3558: 3549: 3547: 3539: 3538: 3534: 3525: 3523: 3515: 3514: 3510: 3500: 3498: 3490: 3486: 3485: 3481: 3471: 3469: 3461: 3457: 3456: 3452: 3442: 3440: 3432: 3428: 3427: 3423: 3413: 3411: 3403: 3399: 3398: 3394: 3384: 3382: 3374: 3370: 3369: 3365: 3355: 3353: 3345: 3341: 3340: 3336: 3327: 3325: 3315: 3311: 3302: 3300: 3291: 3290: 3286: 3277: 3275: 3265: 3256: 3247: 3245: 3235: 3231: 3222: 3220: 3210: 3203: 3194: 3192: 3182: 3178: 3169: 3167: 3158: 3157: 3153: 3144: 3142: 3132: 3128: 3119: 3117: 3107: 3103: 3094: 3092: 3082: 3078: 3069: 3067: 3057: 3050: 3041: 3039: 3029: 3025: 3016: 3014: 3004: 3000: 2992: 2984: 2980: 2971: 2969: 2960: 2959: 2952: 2943: 2941: 2932: 2931: 2924: 2915: 2913: 2904: 2903: 2899: 2890: 2888: 2879: 2878: 2874: 2865: 2863: 2853: 2849: 2840: 2838: 2828: 2824: 2815: 2813: 2804: 2803: 2799: 2790: 2788: 2778: 2774: 2765: 2763: 2753: 2749: 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1757: 1748: 1747: 1740: 1731: 1729: 1723: 1716: 1708: 1702: 1701: 1694: 1685: 1683: 1673: 1669: 1660: 1656: 1647: 1643: 1634: 1632: 1624: 1623: 1619: 1609: 1607: 1606:on 22 July 2010 1594: 1593: 1589: 1582: 1571: 1565: 1564: 1560: 1551: 1549: 1539: 1532: 1523: 1521: 1511: 1504: 1495: 1493: 1483: 1476: 1465: 1464: 1419: 1410: 1408: 1398: 1389: 1380: 1378: 1367: 1358: 1343: 1336: 1328: 1322: 1321: 1310: 1301: 1299: 1289: 1276: 1267: 1265: 1257: 1256: 1252: 1245: 1234: 1228: 1227: 1216: 1211: 1184: 1175:September 1999 1128:Oupa Magashula 1123:September 2014 1089:September 2014 1064:Cyril Ramaphosa 1016: 786: 772: 750: 724: 647:Cyril Ramaphosa 639: 634: 591: 545: 532: 528: 519: 493: 455: 444:(right) at the 410: 405: 403:Zuma presidency 357: 355:Katz Commission 352: 328:Colony of Natal 312: 307: 284: 261:Katz Commission 246:customs service 234:revenue service 216: 214: 210: 207: 202: 199: 197: 195: 194: 180: 172: 146: 132: 97: 78: 57: 55: 52: 43:Agency overview 24: 17: 12: 11: 5: 3998: 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Maverick 2354: 2324: 2313:Daily Maverick 2294: 2269: 2244: 2219: 2194: 2169: 2144: 2119: 2108:Daily Maverick 2094: 2069: 2044: 2020: 1992: 1967: 1942: 1917: 1906:Daily Maverick 1889: 1864: 1839: 1819: 1794: 1766: 1738: 1714: 1692: 1667: 1654: 1641: 1617: 1587: 1580: 1558: 1547:Daily Maverick 1530: 1519:Daily Maverick 1502: 1474: 1417: 1387: 1356: 1334: 1308: 1274: 1250: 1243: 1213: 1212: 1210: 1207: 1206: 1205: 1200: 1195: 1190: 1183: 1180: 1177: 1176: 1173: 1170: 1166: 1165: 1159: 1156: 1155:November 1999 1153: 1151:Pravin Gordhan 1147: 1146: 1143: 1129: 1125: 1124: 1121: 1118: 1109: 1108: 1102: 1097:November 2018 1090: 1087: 1081: 1080: 1077: 1074: 1067: 1066: 1060: 1054: 1051: 1047: 1046: 1043: 1040: 1039:Start of term 1037: 1015: 1012: 1009: 1008: 1003: 998: 993: 988: 983: 978: 972: 971: 968: 965: 962: 959: 956: 953: 947: 946: 943: 940: 937: 934: 931: 928: 922: 921: 918: 915: 912: 909: 906: 903: 897: 896: 893: 890: 887: 884: 881: 878: 872: 871: 868: 865: 862: 859: 856: 853: 847: 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