This is despite some of the MPs preferring a different model on the oversight of Sars, including setting up a board that would assume overall responsibility of accountability to Parliament.
But Judge Nugent was sticking to his guns and not budging, saying to MPs that his recommendations to President Cyril Ramaphosa on the overhaul of Sars stand.
He also recommended a deputy commissioner or commissioners be appointed to prevent the commissioner from having too much power.
Judge Nugent was appearing before the standing committee on finance when he was asked about his report on Sars. But he said when Moyane took over in 2014, many key institutions were destroyed during that time.