President Cyril Ramaphosa is completely free to appoint a new SA Revenue Services (Sars) commissioner after former tax boss Tom Moyane's Constitutional Court bid to get his job back was dismissed.

The court, in a order dated February 4, but released on Tuesday, dismissed the case saying “it bears no reasonable prospects of success”.

The court decided not to award costs in the matter.

This is the second time Moyane approached the highest court in the land with no success in his running battle with Ramaphosa, who fired him late in 2018.

Under Moyane's leadership, Sars's capacity was diminished through a far-reaching restructuring that he planned even before being appointed to the post.

It culminated in a R100bn hole in revenue collection.

The court's order comes as the process to appoint a new Sars boss is at an advanced stage, with interviews held at the weekend for the key post.

marriann@businesslive.co.za

This story first appeared on BusinessLIVE