President Cyril Ramaphosa has appointed former judge Robert Nugent to head the tax-administration commission of inquiry. The commission is expected to consider the adequacy and legality of steps the South African Revenue Service (SARS) took to address revenue shortfalls in the past two years, including unauthorised bonuses to top executives and the withholding of refunds to taxpayers. Public confidence in SARS plummeted on suspended commissioner Tom Moyane’s watch, leading to a R48bn hole in revenue collection. In a statement on Tuesday, the Presidency said Ramaphosa appointed Azhar Bham SC presiding officer in Moyane’s disciplinary inquiry. Also expected to be included in the tax-administration commission terms of reference is SARS adherence to tax administration processes, including for VAT refunds, mining-rehabilitation funds and adherence to customs and excise provisions particular on tobacco. The commission will look into any change in the operating model on the effectiveness o...

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