Tom Moyane. Picture: TREVOR SAMSON
Tom Moyane. Picture: TREVOR SAMSON

South African Revenue Service (SARS) commissioner Tom Moyane is expected to give evidence before the Ntsebeza inquiry next week.

The inquiry‚ which resumed on Thursday after a two-week break‚ heard that a draft schedule had been hammered out by the complainants and legal representatives of those implicated. The postponement had come after threats of legal action if all parties were not afforded ample time to prepare their responses to complaints and submissions.

The inquiry‚ headed up by advocate Dumisa Ntsebeza‚ is looking to determine whether any members of the South African Institute of Chartered Accountants (Saica) previously employed by auditing firm KPMG breached the Saica code of conduct in work the firm did for SARS and the Gupta family.

Saica convened the inquiry, which is looking into complaints by four individuals‚ namely Alex Richter‚ Dr Elmarie Buys‚ former KPMG director Mooketsi Motsisi, and former Randgold director Johann Blersch.

SARS also laid a complaint with Saica in relation to the conduct of former KPMG employees.

Evidence leader Amaechi Olua provided feedback to the inquiry panel and outlined a "draft schedule" which includes dates set down for the commissioner of SARS and former SARS executives Ivan Pillay‚ Johann van Loggerenberg and Peter Richer.

TimesLIVE understands that Van Loggerenberg had previously declined to attend unless he was provided with the final KPMG SARS report — the so-called "rogue unit" report. Sources close to the inquiry say this final report has been provided to the former SARS officials, but it is not clear if Van Loggerenberg‚ Pillay or the other SARS officials have confirmed their attendance.

Before lunch on Thursday the inquiry heard evidence from Ulrich Schackermann, a former member of the Independent Regulatory Board for Auditors and a Saica member. He is seen as an expert witness on the code of conducts that govern chartered accountants and auditors.

Later on Thursday‚ the inquiry is expected to hear evidence from Alex Richter‚ the first complainant.