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

The commission of inquiry into tax and governance at the South African Revenue Service will resume public hearings on Tuesday.

Proceedings will kick off with evidence from SARS group executive for research Randall Carolissen, who argued last year that the tax agency was not to blame for the drop in revenue collection.

The commission is aimed at getting to the bottom of the governance issues at SARS under suspended commissioner Tom Moyane, which have been partly blamed for the R48bn hole in revenue collection.

The inquiry heard in its first round of public hearings at the end of June how a far-reaching restructuring at SARS eroded its internal capacity in a variety of areas including enforcement.

The inquiry will also hear evidence from SARS executive for tax and customs compliance risk Thabelo Malovhele.

The third witness to give evidence next week will be Fareed Khan, executive for enforcement audits.

The resumption of the hearings follows Moyane’s deadline to submit a response to the charges against him in his separate disciplinary inquiry on Monday.

Moyane was directed to make the submission by the chairman of the disciplinary inquiry, advocate Azhar Bham, in July after all his objections to the process were dismissed.

Among Moyane’s objections was that the two processes — the commission of inquiry into governance at SARS and the disciplinary process against him — were taking place at the same time.

He had written to President Cyril Ramaphosa to ask that one or both of the processes be halted.

The president responded saying he would await a ruling on the objections from Bham before deciding on the matter.

By Thursday, the president had not yet responded to Moyane after Bham’s ruling was delivered at the end of July.