Extract

Why is Tom Moyane so desperate to get his job back? The former SA Revenue Service (Sars) boss is exploring further legal avenues to challenge his dismissal and argue that President Cyril Ramaphosa and judge Robert Nugent treated him unfairly.

This is after the North Gauteng High Court eviscerated him, calling his conduct in the case he brought against Ramaphosa, Nugent and others "particularly reprehensible", "vexatious" and "abusive".

You would think that Moyane would now limp off with his tail between his legs, particularly after the Nugent inquiry exposed him as a wrecking ball at Sars and a minion of criminal networks, including the illicit tobacco industry and the Guptas.

But Moyane is determined to fight on, even though there is little prospect of success.

There are several reasons for this, not least of which are the shadowy figures pushing him from behind. Moyane has refused to acknowledge that he drove Sars into the ground and was responsible for a R100bn shortfall in revenue collection. His epic battle with public enterprises minister Pravin Gordhan and now Ramaphosa means his ego has been pummelled through his firing being validated and by a series of legal defeats. But Moyane still has much at stake as the final report of the Nugent inquiry recommends that prosecution be considered for the awarding of contracts to global consultancy Bain. There could also be further investigation into VAT fraud relating to over R420m paid to the Guptas as refunds and illegal settlements of tax bills for people such as tobacco kingpin Adriano Mazzotti. There are many more skeletons buried at Sars, all of which are likely to be exposed once the second layer of management, Moyane's acolytes, is dislodged. In order to stabilise the tax authority, re...

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