Office of the
Commissioner
Enquiries
‘Thomas Moyane
Email
{moyane@sars.gov.ze
Tolephone
o1zaz2 5176
‘CONFIDENTIAL
VW SARS
South African Revenue Service
‘Me Cytil Ramaphosa Pretoria Head Office
Honourable President of South Aftica
299 Bronkhors! Steet,
Nieuw Muckleneuk, 018%
Private Bag X923,,
Pretoria, 0004
URGENT
Dear Honourable President
1. Lefer to the above mater and in particular our meeting held on 18 March 2018 at
our tesivence, In the sald meeting, you offered me an opportunty to resign wth
inmediate effect wharcin you ofered me mutual separation with payment or the
hard ~ route which | interpreted as dismissal asthe Commissioner forthe SARS
with immediate effect ‘The basis of your decision wes solely based on your
allegation that | have mishandled tne Makwakwa matter and in fat | took any
unreasonable amount of time before acting against Mr. Makwalwa, However, I
was shocked by your premise because Parlament is curently sez6d with his
matter andi seems fo mo that you have developed your view without being in
ossassion of all the necessary documents such as all the. relovant
‘correspondence, investigation reports and outcomes of elscplnary proceedings
‘against Makwakwa. Further, il wes obvious to me that you showed te inferest in
my version of evens in respect ofthe Makwakwa mater, and as a mater of fact
PU falled to offer me an opportunity to submil my version of events
2, Further, the Honourable President made it clear to me that you were woried
about macia reports surrounding a certain taxpayer's VAT refund In response, |
‘leary explained to you thal | had no role fo play In this matter except fo make
folow ups about whether the SARS senior ofclas selzed with this matter have
{assisted the taxpayer about the VAT refund as required by the law and within the
‘SARS intemal operational poles.
3. Itis common cause that | dectined the option of resignation and thereafter you
Indicated that you shall proceed to effect te cismissal. With regard to the
dismissal, you have advised that your ofce shall communicate same curing the
course of today. To my surprise, you intended to proceed wih dlemiseal
‘notwithstanding that there is no eviéence of an ieetrievable braaksown of trust
between te President and the Commissioner fo the SARS.
4. Iwas glaring that you have already made a decision to dismiss me, Further,
there have Been media reports that you have mace a decision install new
leadership atthe helm of the SARS and that Me. Pravin Gordhan is reported 08
the source of such reports. n this regard, SARS has received a pletors of media
‘queries to the effect that you have already dismissed me and rave already
‘appointed another Commissioner for the SARS namely Mr. Meebls! Jonas,
[CONFIDENTIAL
(~‘CONFIDENTIAL
Further, you slated that your tended purpose i to clean the SARS and that you
have lst confidence in me asthe Commissioner fer the SARS.
| have been advised that as the President, you have the power to appoint the
(Commissioner forthe SARS as contemplated In eecion 6 ofthe SARS Act 34 of
4997(@s amended), and that such power includes the power Io dismiss. In the
‘same token, | have been advised thal the process of eliher suspension or
ssmissal must be both proceduraly and substantively far as required by the
legislative regime govering employment retalons. In this regard, |" was
specificaly advised that you need to afford me an opportuny to be heard in
fofder for me to dissuade you from taking the decision of suspension or
lsmiseal
tis indsputable thatthe process adopted by you is unlawful and unconstitutional
in tht you have made a decision to cismiss or suspend wihout affording me an
pporuniy 10 be heard. Furie, its clear to me tat your decision is largely
based en mesia reports or informed by people with @ bias view, and your
Gecision wes made witout applying your mind to all the necessary Information in
respect ofboth the Mekwakwa matter and the taxpayer's VAT refund
|'am advised that your conduct invites urgent legal review and would obviously be
‘overturned by the Cours. this regard, intend o approach the court To insftle
‘an urgent interdict i you fall to athere to the requred undertaking 2s slaled
hereunder,
In ight of the unlawful process adopted by you, | hereby seek an underiking
from you that you shall not proceed to ether suspend or dismiss me without
following due process which incudes affording me an opportunay to be heard
‘and present my version through an independent ané objective hearing. The
President has already made his mind and thus he ls conicled and perceved as
such. For instance, lam advised thatthe President Is required to either request
Parliament o hold an inquiry into my fess to hold offic ors hearing chaired by
fan independent person co” allematively avait the outcomes of the intended
Commission of inquiy. | hereby urge the President to urgenty establish the
intended commission of inquiry and thereafter the President could make
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