Axed Sars Commissioner Tom Moyane. Picture: ALON SKUY
Axed Sars Commissioner Tom Moyane. Picture: ALON SKUY

The Constitutional Court has dismissed axed SA Revenue Services (Sars) boss Tom Moyane's application for it to hear arguments over his unhappiness with the processes against him. 

The court handed down its order last week, indicating that Moyane had not established grounds for exclusive jurisdiction of the highest court, nor for direct access to the court.

Moyane, who was fired on November 1 by President Cyril Ramaphosa, approached the court to halt either the disciplinary case against him or the Sars commission of inquiry chaired by judge Robert Nugent.

Moyane has been fighting attempts by Ramaphosa's administration to get to the bottom of the decline at Sars, which culminated in a R100bn hole in revenue collection in the four-year period since his appointment.

Evidence before the Nugent commission showed that Moyane, along with consultants Bain, implemented a far-reaching restructuring of the Sars operating model, which resulted in dozens of experienced employees being purged or sidelined, and eroded the capacity of the tax agency by disbanding key units. 

Bain and IT consultants Gartner were also appointed illegally, according to Treasury evidence presented at the inquiry. 

The court dismissed his bid but did not award costs.

On Tuesday, arguments in an urgent application by Moyane to prevent Ramaphosa from appointing a successor will be heard in the high court in Pretoria. 

The high court bid was pending the outcome of the Constitutional Court process, which Moyane has now lost. 

Moyane is also trying to block Nugent from submitting a final report to Ramaphosa, which is due to take place by Friday.