If you imagined that Tom Moyane, the suspended commissioner of the SA Revenue Service (Sars), is in utter denial about the slow puncture of the tax agency, his letter to president Cyril Ramaphosa this week will only set that impression in concrete.Moyane was suspended by Ramaphosa last month after he refused to resign during a 30-minute meeting held at the president’s residence.On May 2, he was then served with a notice of a disciplinary inquiry that centred on four central allegations. The notice said Moyane had, first, bungled the investigation into why his erstwhile deputy, Jonas Makwakwa, was caught stuffing cash into an ATM machine in suspicious circumstances; second, authorised R3m in "irregular" bonuses; third, lied to parliament about the Makwakwa investigation; and, fourth, instructed tax official Helgard Lombard to "feign illness" so as to avoid a KPMG probe in 2015.It was serious stuff. Many a junior employee would have been axed in a heartbeat for just one of those infra...

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