The SA Revenue Service was “seized” by Boston-based consultancy Bain & Company and axed commissioner Tom Moyane, who had arrived at the tax agency in 2014 “without integrity”. 

This is among the findings of the Sars commission of inquiry final report submitted to the Presidency on Friday.

The inquiry, chaired by retired judge Robert Nugent, outlined far-reaching “failures of integrity and governance” at Sars in a detailed 200-page report which covers everything from VAT refunds to the Guptas, to Moyane’s bid to take personal control of taxpayer settlements.

“What we have found and report on are manifestations of the failure of integrity and governance we have observed, but it is probable there were others we did not detect,” the report said.

It goes on to highlight allegations about the so-called rogue unit as well as Boston-based constancy Bain & Company’s complicity in Moyane’s “seizure” of Sars.