Four people are in the running for the top job at the South African Revenue Service (Sars) as the interview process to fill this critical position enters the final round. Those at the forefront include former auditor-general Terence Nombembe, despite his lack of tax experience, among others. The new commissioner would become the fifth in Sars's history since the start of democracy, replacing Tom Moyane, who was fired in November last year, leaving the institution in tatters. Under Moyane's watch tax collection declined, leaving a gaping hole in government revenue and prompting significant tax increases to make up the shortfall. Nombembe is head of investigations for the commission of inquiry into state capture led by judge Raymond Zondo. He was seconded to the role early last year from his position as CEO of the South African Institute of Chartered Accountants (Saica). He was SA's auditor-general from 2006 to 2013. His contract with Saica expired in January this year. Nombembe is be...

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