The SA Revenue Service (Sars) has effectively binned the controversial report which cemented the “rogue unit” narrative.

The report, written by advocate Muzi Sikhakhane, was used by then Sars commissioner Tom Moyane to justify the suspension of senior officials and effectively “capture” the tax agency to further his own ends. The report was also the basis for investigations by audit firm KPMG and the Kroon committee, headed by retired judge Frank Kroon, appointed by the National Treasury under then finance minister Nhlanhla Nene, which confirmed the existence of the unit during the height of the state capture period, between 2014 and 2018...

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