Disciplinary for Sars chief Tom Moyane. File picture: ANA

Pretoria - Judge Robert Nugent has rejected requests by suspended SA Revenue Services (SARS) commissioner Tom Moyane to halt the SARS inquiry investigating tax administration and governance at the revenue service

Nugent on Monday labelled the submissions made by Moyane’s lawyer, Advocate Dali Mpofu, as “half-baked and a disgrace”.

Mpofu had made submissions on Friday and requested that all the submissions that have been made at the inquiry, which began last week, be expunged from the record.

He also requested that the inquiry be halted as he could not be tried twice while he is also faces a disciplinary inquiry into his conduct as commissioner.

Other requests included that Prof Michael Katz, who is an advisor to Judge Nugent, be recused from the commission as he was connected to President Cyril Ramaphosa.


In his rejection of Moyane’s submissions, Judge Nugent said that the inquiry could not dissolve itself as it was appointed by Ramaphosa.

“The allegations made on the basis of half-baked interference are a disgrace and are rejected,” said Nugent.

He also said none of the requests could be “sound in law”.

Nugent said Katz was not conflicted at all, and whether Ramaphosa had a previous relationship with Katz was irrelevant.

The SARS inquiry has heard how the culture at the revenue service change after Moyane’s was appointed in 2014.

The agency also saw a huge increase in the departure of senior staff members.

Former staffers testified that there was an environment of mistrust at the agency.

The inquiry will resume in August.

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