Evidence linking former president Jacob Zuma to the destruction of the SA Revenue Service (Sars) has been revealed in retired judge Robert Nugent's final report on the tax agency submitted to President Cyril Ramaphosa on Friday. 

Bain & Company former partner Vittorio Massone lied under oath when he said he had never discussed Sars with Zuma, evidence placed before the commission of inquiry into Sars has shown.

In fact, the evidence shows that it was Zuma who informed Massone that Moyane would be appointed Sars commissioner, at least five months before it was publicly announced.

Bain was responsible, along with Moyane, for the far-reaching review of Sars's operating model which neutralised the capacity of the tax agency and severely hampered its functioning, culminating in a R100bn hole in revenue collection. 

While it was revealed during public hearings that Massone had met Zuma on numerous occasions, Massone has maintained that he did not discuss Sars or Moyane with the former president. 

This has now been shown to be a lie. 

The commission found that Massone submitted in an affidavit that a meeting he had scheduled with Zuma on April 3 2014 was postponed.

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