Returning axed SA Revenue Services (Sars) commissioner Tom Moyane to the tax agency would be a "catastrophe", and any delays in appointing a permanent successor would "seriously prejudice" the organisation and the country. Retired judge Robert Nugent, who is heading the commission into governance failures at Sars, said Moyane had crippled the organisation, one of the key institutions of the state, which is responsible for collecting the taxes that fund everything from education to defence. In his affidavit responding to Moyane’s high court application to block President Cyril Ramaphosa from appointing a permanent successor and to prevent the submission of the commission’s final report, Nugent said that Moyane’s management had had "dire consequences" for revenue collection. Nugent said that during the last four years under Moyane, the hole in revenue collection had grown to R100bn accumulatively. This shortfall, which also came amid a weakening economy, was cited as one of the reason...

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