Work by consultancy Gartner, for which the SA Revenue Service paid more than R100m, was both unnecessary and damaging for the institution, the Sars commission of inquiry heard on Tuesday. The inquiry, chaired by retired judge Robert Nugent, heard that the effect of halting the Sars modernisation programme and Gartner's work in the information technology space at the tax agency - the backbone of its revenue collection capacity - left Sars "treading water" and heading for a "cliff" in respect of its technological capability. The need for the IT overhaul was identified by Bain in a document titled "Sars 2.0" presented to suspended commissioner Tom Moyane before he was appointed commissioner and before the international consultancy set foot inside Sars. Moyane halted the modernisation programme less than three months after taking up the post as commissioner. Former SARS executive for modernisation Andre Scheepers told the inquiry that Gartner's assessment of Sars's IT space was contradi...

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