Judge recants finding Sars 'rogue unit' was established, operated unlawfully

Judge Frank Kroon conceded that the board which he led blindly endorsed the Sikhakane Report and the allegations made by Sars Commissioner Tom Moyane and his deputy Jonas Makwakwa.

A screengrab of Judge Frank Kroon testifying at the Nugent Commission of Inquiry in Pretoria on 28 September 2018.

PRETORIA - The former head of a South African Revenue Service (Sars) advisory board has recanted its initial finding that the investigation unit within the revenue service - so-called rogue unit - was established and operating unlawfully.

Judge Frank Kroon is testifying at the Nugent Commission of Inquiry in Pretoria on Friday.

The judge conceded that the board which he led blindly endorsed the Sikhakane Report and the allegations made by Sars Commissioner Tom Moyane and his deputy Jonas Makwakwa.

Kroon’s report was used as further evidence which ended the careers of numerous Sars officials.

The judge made a staggering revelation related to his board’s endorsement of the claim that the Sars investigation unit was unlawful.

"The statement relating to the unlawfulness of the establishment of the unit were not thought through properly and were in fact incorrect."

Judge Robert Nugent was shocked.

"Are you saying that we did mean to say it was unlawful but on reflection, we shouldn't have said that, because we didn't have a proper basis for saying that? Is that correct?"

"That is correct," Kroon replied.

"Did you put out to the world without hearing anything that they had said?"

"That is correct," sais Kroon.

He says that he never suspected that Moyane would mislead him.