South African Revenue Service (SARS)

See full treatment in Tom Moyane and Bain & Company.

The South African Revenue Service is the national tax authority. Between 2014 and 2018 it was systematically hollowed out under Commissioner Tom Moyane in collaboration with Bain & Company, in what the Zondo Commission described as a “planned and co-ordinated agenda to seize SARS.” The restructuring dismantled the Large Business Centre and the High Risk Investigative Unit, enabling large-scale illicit financial flows including an estimated R400m+ in Gupta-linked tax refunds. The Nugent Commission (2018) found Moyane unfit to hold office. SARS capacity has been partially rebuilt under Commissioner Edward Kieswetter from 2019.

Connections

• Tom Moyane — Commissioner 2014–2018; Zuma appointee; instrument of the capture
• Bain & Company — contracted R160m+ for restructuring; drove the institutional dismantling
• Gupta Family — primary beneficiary of illicit refunds enabled by the restructured SARS
• Jacob Zuma — appointed Moyane; protected him through multiple misconduct proceedings
• Zondo Commission — Part 4 (2022): Bain/SARS chapter; Moyane perjury recommended
• National Prosecuting Authority (NPA) — no charges filed against Moyane as of April 2026
• FATF Greylist — SARS capacity collapse a contributing factor to SA’s 2023 greylisting

Sources

• Daily Maverick — Nugent Commission interim report (November 2018)
• Zondo Commission Part 4 (June 2022) — Bain/SARS findings
• amaBhungane — Gupta tax refund investigation
• Nugent Commission final report (December 2018)