The commission of inquiry into the South African Revenue Service (SARS), established by President Cyril Ramaphosa, will be as much a probe into possible corrupt and illegal practices of the tax authority during the tenure of suspended commissioner Tom Moyane, as it will be about the effectiveness of the administration to perform its functions. The terms of reference for the commission, published in the Government Gazette on Thursday, require it to focus on the period between April 2014 to end-March 2018 when Moyane was at the helm. It will be headed by former judge of the Supreme Court of Appeal (SCA) Robert Nugent, assisted by tax lawyer and head of the Katz commission Michael Katz, advocate Mabongi Masilo, and lawyer Vuyo Kahla. The commission is required to submit an interim report by end-September and a final report by end-November. It will be required to determine whether Moyane’s dissolution of the large business centre after 2014 led to inefficiencies and ineffectiveness, esp...

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