The key to restoring the South African Revenue Service (SARS) to the formidable force it once was is to make sure it is kept far away from politics.
Finance Minister Nhlanhla Nene describes it aptly: SARS should simply stick to its mandate, which is essentially an administrative one.
The noise around the tax agency detracts from this objective. The core function of SARS is to collect revenue for the state so that the government can fund education, healthcare, social grants and development. The institution and its role are far more important than the individuals taking centre stage across the political spectrum.
The Zuma-era capture of the tax agency marked the first time such an audacious attack on the tax agency succeeded. But it was not the first time it was attacked. Dozens of examples have come before the courts showing how errant taxpayers sought to sidestep the law and evade paying their dues.
There have also been more serious attempts by politicians, big business, politically connected individuals, tobacco companies and even other government departments to weaken SARS.
Suspended commissioner Tom Moyane is fighting attempts, through the disciplinary process he is now facing, to uncover what is behind the revenue shortfall on his watch, as well as to account for his role in it and the manner in which he ran the institution.
It has been all but forgotten that former finance minister Malusi Gigaba initially made the request to President Jacob Zuma to set up a commission of inquiry into SARS.
"We expect this inquiry to be constructive and to strengthen the institution further where possible," Gigaba said at the time. "It is critical for government to determine the cause of the tax revenue undercollection in order to enable government to take urgent remedial steps to ensure that SARS is able to meet its revenue targets as set out in the medium-term budget policy statement and budget," he said.
In a statement announcing the inquiry, he said the matter was "urgent" and that Zuma had "acceded" to the request.
Nothing came of it, with speculation in political circles that Zuma had not in fact acceded to it.
At the time, SARS under Moyane welcomed the inquiry, and the day he was suspended he wrote to President Cyril Ramaphosa, saying: "I hereby urge the president to urgently establish the intended commission of inquiry and thereafter the president could make a decision based on the outcome of the said commission."
Now, after damning revelations emerged from the commission, Moyane is trying to block it. That letter was also the first time Moyane threatened legal action, warning Ramaphosa not to act against him or face the courts. He was suspended hours later.
Moyane has since threatened court action at every turn, with his attorneys and defenders warning of explosive fights between him and his "adversary", Ramaphosa. He has yet to follow through, but has another opportunity on Friday as Ramaphosa is expected to respond to his demand to halt either the inquiry or the disciplinary process.
On Thursday, the EFF weighed in, saying the battle at SARS was between the "neoliberal" stewardship of the tax agency under Pravin Gordhan and the "kleptocratic" one headed by Moyane. It said neither was any good, as the former had targeted political opponents. Party leader Julius Malema has had a run-in with the taxman and has described Gordhan’s group as more dangerous than Zuma’s.
What is most interesting is that both of these "groups" are outside SARS at present. Neither holds sway, apart from the smattering of Moyane loyalists left in senior positions at the tax agency, who have in any event been largely neutralised — one was removed on Thursday from the helm of a crucial post as head of customs and excise.
While Moyane is engaged in a public fight with the commission of inquiry as well as against his disciplinary inquiry and against Ramaphosa, the bottom line is he is no longer in control of SARS. And nor is his henchman and key lieutenant, Jonas Makwakwa.
Moyane’s influence in the institution is rapidly eroding as the extent of the damage he inflicted emerges. This was clear from the fact that SARS staff were prepared to make public submissions on the climate of fear and intimidation under his watch.
The commission of inquiry headed by Judge Robert Nugent is vital to help get the institution back on track. In fact, it is the very concerns the EFF expressed over the previous leadership at SARS — such as its alleged targeting of political opponents of the dominant ANC faction — that the commission is tasked with investigating. Ironically, the party’s chairperson is attempting to halt this process on Moyane’s behalf.
Moyane should be treated fairly, but so should South Africans, who expect their taxes to be collected fairly and justly so that the government can fund its constitutional obligations. Neither SARS nor SA should be held to ransom by an individual who is playing politics to avoid being held accountable for his actions.
• Marrian is political editor
Would you like to comment on this article?
Sign up (it's quick and free) or sign in now.
Please read our Comment Policy before commenting.