1. Inquiry into SARS What is it? The Commission of Inquiry into Tax Administration and Governance by the South African Revenue Service is looking at several things: • the adequacy and legality of steps SARS took to tackle revenue shortfalls over the past two years; • SARS’s adherence to tax administration processes, including for VAT refunds, mining-rehabilitation funds; • SARS’s adherence to customs and excise provisions; • any change in the operating model on the effectiveness of SARS operations; and • the integrity of supply-chain management and tendering processes. What it is not: It is separate from disciplinary proceedings against suspended commissioner Tom Moyane and from the Davis tax committee, which looked at a broad range of issues relating to SA’s tax system. When: The commission’s first public hearing takes place from Tuesday until Friday in Pretoria. Why it matters: Under Moyane’s watch, public confidence in SARS plummeted, leading to a R48bn hole in revenue collection...

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