The South African Revenue Service (Sars) high-court litigation unit, as well as another dealing with the illicit economy, were culled in the far-reaching restructuring conducted by consultants Bain, during suspended commissioner Tom Moyane’s tenure. That resulted in the loss of "hundreds of millions of rands a year", the Sars commission of inquiry into governance and administration chaired by retired judge Robert Nugent in Pretoria heard on Wednesday. This has dented the tax agency’s ability to act against high-profile, high-risk taxpayers as well as organised criminal syndicates and players in the illicit economy, the commission was told. Dion Nannoolal, senior manager responsible for high-value audit debt collection, described how the restructuring had fragmented his unit and made his job extremely difficult.

This is because the restructuring decimated the "end-to-end" approach that Sars had previously had in place to deal with high-profile and complex tax matters. Pieter En...

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