In its damning section on the SA Revenue Service under former commissioner Tom Moyane, the State Capture Inquiry found that the tax agency "offers one of the clearest demonstrations of the patterns of state capture".
"SARS was systemically and deliberately weakened, chiefly through the restructuring of its institutional capacity, strategic appointments and dismissals of key individuals, and a pervasive culture of fear and bullying. It is a clear example of state capture."
The first of three parts of the report was submitted to President Cyril Ramaphosa at the Union Buildings on Tuesday afternoon by commission chair and deputy chief justice Raymond Zondo. After the submission, the Presidency released the first part of the report.