File image: Suspended Sars boss, Tom Moyane. (File picture: Kurt Engel).

CAPE TOWN - South African Revenue Service's suspended commissioner, Tom Moyane, had his hands in hot water for the past weeks, pending his suspension. 

Take a look at the events that have unfolded which placed Moyane in troubled waters. 

21 February 2018

President Cyril Ramaphosa said that he would clamp down on dysfunctional state-owned entities (SOEs). 

He hinted at fixing Sars, saying he will appoint a commission of inquiry into Sars. This comes after Moyane was blamed for bringing back senior official Jonas Makwakwa despite evidence that the Financial Intelligence Centre had picked up suspicious transactions in his account amounting to millions of rand.

22 February 2018

Moyane committed the revenue authority to achieving an increased revenue target for the 2017/18 financial year.

This comes after Finance Minister Malusi Gigaba on 21 February increased the expected revenue that has to be collected for the South African fiscus by end of March from R1214.7 billion to R1217.3bn. This is a marginal increase of R2.6bn and stems from improved company and trade taxes collected since the last quarter of 2017. 

Sars has a R48.2bn revenue shortfall this financial year, revised down from R50.2bn, and Gigaba raised some taxes to generate an additional R36bn for the fiscus. Moyane said the revenue authority was committed to maximising revenue collection for the government’s development agenda, despite the lacklustre economy. 

He said that the fiscal stability of the country was ultimately dependent on the ability of Sars to collect all revenue due to the fiscus. The country's sovereign debt levels have risen to 53.3% of GDP. 

28 February 2018

Investigative journalist, Jacques Pauw’s Riebeek Kasteel guesthouse was raided by the Hawks. This follows his controversial book entitled "The President’s Keepers". 

Sars last year accused Pauw of transgressing the Tax Administrations Act by disclosing confidential taxpayers' information.

 An affadavit attached to the motion by Moyane quoted from about 15 pages of the book that contravene the act. These included payments made to former President Jacob Zuma and his son Edward Zuma. It also included Pauw's revelations about Cape gangster Mark Liffman and others owing Sars hundreds of millions of rand.

11 March 2018

Moyane was given two days to release the Lovells and Motau reports or would have faced legal action, said the Democratic Alliance. 

The DA wrote to parliament's finance standing committee chairman Yunus Carrim, asking him to request Moyane to submit the Hogan Lovells and advocate Motau reports on Jonas Makwakwa before March 13, DA spokesman Alf Lees said.

"Should Moyane fail to submit the reports as requested, I will recommend that parliament considers taking legal action to force him to release the reports," Lees said at the time.

SPOTLIGHT: Tom Moyane is on Corruption Watch's hit list

15 March 2018

Executive Director of Corruption Watch, David Lewis said that Moyane’s job was hanging on the line. 

This comes after Moyane was placed on Corruption Watch’s hit list. It dates back to charges Corruption Watch made against Moyane in December 2016. The charges relate to apparent breaches of Section 34 of the Prevention and Combating of Corrupt Activities Act (PRECCA), as well as sections of the Financial Intelligence Centre Act (FICA). 

Lewis said that he does not think that Moyane reported the suspicious transactions after the FICA report. He added that Moyane also showed the suspicious transactions to Makwaka which is a violation.

"There is no single individual that has caused more harm in SA than Moyane and he should be charged", said Lewis.

16 March 2018

Moyane’s name was dragged through the mud, facing allegations that he forced an illegal VAT payment of R70 million to the Guptas.

The Daily Maverick's investigative unit, Scorpio, reported that Moyane had allegedly forced Sars officials to flout tax laws just to ensure that the controversial Gupta family received three VAT refund payments through a third party. 

20 March 2018

The Presidency announced on Monday (19 March) that Moyane has been suspended with immediate effect. "President Cyril Ramaphosa has informed... Moyane of his suspension with immediate effect pending the institution of disciplinary proceedings. President Ramaphosa said it was in the public interest to restore the credibility of Sars without delay," the Presidency said in a statement.

20 March 2018

Following Moyane’s suspension, National Treasury announced that Mark Kingon will be Acting Sars Commissioner. “Mr Mark Kingon has been appointed as Acting Commissioner for the South African Revenue Service (SARS). Mr Kingon is currently the Acting Chief Officer: Business and Individual Taxes, within SARS. He has been with SARS since its establishment and worked his way through the ranks to become the Group Executive: Relationship Management within Business and Individual Taxes.We wish to thank Mr Kingon for availing himself to serve SARS and the country in this capacity”, National Treasury said in a statement. 

ALSO READ: Moyane faces fresh claims of illegal VAT refund payments to Guptas

TOP STORY: Mark Kingon announced as acting commissioner of Sars

- BUSINESS REPORT ONLINE