A legal opinion by senior counsel Advocate Wim Trengove to Tom Moyane, the suspended commissioner of the SA Revenue Service (Sars), in late 2015 showed that the National Strategic Intelligence Act did not prevent the tax agency from collecting information relevant to its mandate. The opinion effectively showed that Sars was permitted to conduct surveillance, track vehicles, watch certain properties, take videos and record conversations, provided it was within the public domain and for the purpose of revenue collection. The contents of the legal opinion was read out by the chair of the commission of inquiry into Sars retired judge Robert Nugent on Monday, during a submission by the tax agency’s human resources head, Luther Lebelo, who was at the centre of driving the “rogue unit” narrative which had a damaging effect on the institution. The opinion basically contested the findings of a 2014 report on the alleged rogue unit by Advocate Muzi Sikhakhane which Moyane used to purge the in...

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