Glossary Aboobaker | Zain Aboobaker: Consultant at Cuscon (Proprietary) Limited, former National | Menage Ant-Srmupaing a SARS Acar Datry Acar: Finance Menager Enforcement Division t SARS ACAS Ants Comrypton ane Security AFU | Asset Forfeiture Unit 1 ag | Auditor General 5 Aglon | sien Agi: 3 ‘erpayer who was asec ot investigation by SARS ANC iG African Natioral Congress Apsoy | Tony Ansoy: Manager Information Security ACAS Division, former Manse SecurtyIneligence TPC Risk Menaoement at SARS Bailey | Candice Belley Medi reporter Baloyi _| Sodtey Baton Group Executive Spec! nvestaton & Presecutone at SARS Blom: "| 220 Blom: og Specialist Offce of Commissioner at SARS Bothma ; Fania Bothma: Member of TCE! Kwazulu Netal SARS, former member of the Unit j at SARs Brown | Odotte Brown: Specialist Leadership Development, former Human Resources | Manager Head Ofte a SARS | Conia Bevendire Caran cecu * CBIA f Corporate Business Insignt ‘& Awareness i cew | tose Creu Teovsion ciPRO | Companies & intelectual Propart Regier Ofice Coetzee "Nic Costes: Humen Resources Centrlsed Employ Series at SARS cates "cir Coungs: Genoa Excuse ACAS et SARS De Bod Bre de Bo Mombarof TCE Nana Projects, formar member othe Unt sare pte Sah ion er Sener epieragaryon rey atewirectirnioie oeNies : 3 Sepienber2015|De Lange Figen de Lange: Lecturer, Excise Duty & Customs Duty African Tax Institute, former Senior Specialist International Trade at SARS. De Waa! ‘Johan de Weel: Special Agent, former member of the Unit st SARS Dso Directorate of Special Operations Evons Allon Lee Evans: Employee at global tobacco company FITA Frair-Trade independent Tobacco Association Fitoyi + Kenneth FitoyE: former Regional Manager Gauteng North, former member of the Unit (ol90 labelled as disaffected employee) at SARS Fourie Chr! Fourie: Special Agent, former member of the Unit at SARS Geer Goveinment Employees Pension Fund Gmail Gooate email Gordhen Pravin Gordan: Ministar of Co-operative Governance & Traditional Affets, former Minister of Finance, former Commissioner of SARS Govender Indran Govender: Meneger Management Accounting, Management Accounting 7 Division ot SARS Govind . Ashwyn Govind: Member PIE, former member af Risk Menagement Division st SARS SPs iobal Positioning System Gsm Giobal System for Mobile Communication Guna Gilbert Gunn: Specialist Investigeto, ores membar of the Unit at SARS, former Special Investigator at the NPA Hertley | Amande Harley: unknown individual that provided information relating tothe Unit Hartloy Lait Sogiobe Hartloy-L aiff Specialist Enforcement Divison Audit Cepe Town, former Legal Advisor Enforcoment at SARS Hewas Directorate for Priority Crime Investigations also referred to as DPC| Hayes Fita Hayes: Executive Business Revenue lint and Festricted Taxpayers Unis, former General Manager's Office t SARS Head Bob Head: Special Advisor to the Commissioner of SARS, former Chief Financial Officer at SARS Hector Keith Hector: Spocal Investigator HAIU, fotrner member ofthe Unt, former member of the CBCU at SARS Hore Barry Hore: Former Chiet Operating Officer of SARS ego oteSoth Aitan eu Servs on “czsvoxrn sevens Pope ntes logtons fragt ra Misc SBS sa Poona Confident! ii 3 Semerbes 2015ABS HR Human Resources HRI | High Risk Investigations Unit Intercaptian of | Regulations of Interception of Communication and Provsion of Communication: formation Act | related Information Act 70 of 2002 Janse van Rensburg : Andries Janse ven Rensburg: former Head ofthe Unit at SARS SARS. Jute | Gerrit Jute: Speciotet Investigations Miicit Eocnomy, former momber ofthe Unit at Kalebe Dikelod Kelebe: Human Resource Manager at SARS Kasrits ‘a Ronald Kasrils: former Minister 5f National Intelligence: | Kanyane Committee, appointed by SARS to investigate allegations made against Kanyane 1 ' Committee Van Loggerenbera Kesavan | Sridharen Kesavan Director of World Focus, contractor at SARS as Support and | Advise the Chinf Officer Enforcoment & Compliance Fisk Department et SARS Amanda Khozs: Reporter forthe Sundey Tribune | - Khurkhuriya + itesh Kuru: mdnidual unknown to us, former member of he Unit t SARS King _ Davie Kinga taxpayer whe was subject 1 an investigation by SARS | Kingon Mark Kingon: Mogemzation & Technology at SARS Edie Kotze: EMTS official, former member of the Unit at SARS cave toma hab nas Ct cbse arn 88 |e” eh ae rma Eft amber nt a SARS vat "enum i torent own SAT tsar | ian Ly ome soasperson AS sce pen ange: Nina rjc SAS LAPD | Legal & Policy Division of SARS ° tefone | Doel a Su Apne one of Ui ARS ‘port nthe South ican roverun Saigon “oso PMG dene Pept ‘legaions of ineglarties and Meoct iphoneSFU Lebelo Luther Lebel curtent spokesperson for SARS Leeuw humeleng Leeuw: Speci! Agent DPEMITS, former mernber ofthe Unit at SARS Lombara Helena Lombard: Managor TPS ACAS, former member ofthe Urit st SARS Louw Kosi Louw Chet Otficr LAPD ot SARS Mabeso Timothy Mabaso: former meme of the Unit, Senos Criminal Invetigetrin Organised Revenue Control Unit (ORCL) et SARS Magashule George “Oupa” Magashula: former Cornissioner of SARS Mehlangu Geetboo! Mabiengu: former member ofthe Unit st SARS Makenye Gobi Mekeny: former Repianal Manager SARS KZN, aso labeled as dseacted ompoyoe at SARS Mengrey reksh Mererey Group Execive Franco, omer Generel Menege Finance st Morus! Trevor Meru: former Minister of nance Manvke Kelato Book! Manyke: forme Lege! Ocer Employee rlaons,forrer NEHAWU representative, also belo a8 disaffected enaovce arene Masini Sister Mohini: Personal assistent tothe Office ofthe Commissioner at SARS et "Poick Moeng’ fore suremne Meeki ‘Thabo tot omer Sit resent the Repu Scum ates Mit Message aston opreing sytem for alr phones Meonenane Tends Mngwengwo: Deputy Diet of Pub Prosecutors he NPA Moe Shaik "Moe Sta fom Head ofthe Sout Aticn Set Soren Moong Patek Moong: Executive Customs Border Post at SARS Mokomane Sandy Mokomane: unknown inivéal ous, former member of the Unit at SARS Mokvens Mandso Mokwera: former Group Execute Segmentation & Reseach, eso labled as csatfectod employee et SANS Moyane Tom Moyane:curent Comrrissionr of SARS Meodley Kumaren Moody: Executive, Tac! Interentlon Uni, Tax and Customs Enforcoment investigation 8 SARS mou Memorandum of Understending Report the South Azan venue Sens on 2018 4 Senee ropesten te legato ineqlaies and Misendit ©: es ropretay| Concent ‘remerees 3 Septomber 2015Mphahlele Kenneth Mphahilele: Special Agent PIE, former member of the Unit, former Senior _| investigator NEU ot SARS Mthebule | Shaton Makungu Mihebule: Group Executive Corpoete Lega Services at SARS Johannes Mul PIE, tomer member ofthe Uritat SARS Muller M Muller ‘Marika Muller: Deputy Spokesperson at SARS Naik - ) Kiran Naik: Attorney at TG Bosch Naik — vk NBF - { Necthling _ ' erich Neethling: Specialist TCE! PIE at SARS: wena [eit wana | NEU - — - NIA Never Inuatigence Agsney - a ron [ewe tener term ame Bn: ont Sa an Soe en rss) | epi by Pe nom Sh ana wc Fron acne ce vnatat | loin pc pt ar ite tel ARS OiM - office of Interception & Monitoring a OMS: t Operations Management System orsco | gene Commie nave pres vo a ogort othe South Azan venue Sane on tetany ‘legations of inequities ané Mscondct SEEING see Peony naa oer wi 3 September Z015PARA Peoge Michel Pega: former Special Agent in the CBCU, former membor of the Unit, iso labelled as cisaffected employee at SARS. PEMTS Project & Evidence Management Technica! Support Phillips kyle Philips: Director of Ceriline FIE Protiminary Investigations & Enquities at SARS Pikie YYolisa Pikie: former Special Advisor to the Deputy Commissioner of SARS, also a Subject ofthis investigation Poli \Vusi Pikol former National Director of Public Prosecutions Pay van Pilly: former acting Commissioner of SARS, former Deputy Commissioner of SARS, former General Manager Enforcement & Compliance Risk at SARS, also ‘subjact ofthis investigation Pinkham Lane Pinkham: Auditor at SARS, Director of Wachizungu, person with whom Van Loggerenberg had 2 relationship and who was originally allocated to perform the tax audit of Walter Pitsi ‘Note Pits: former member of the Unit, former atficiel in Counter Corruption at the Department South African Home Affeits, Pauw Jacques Pauw: Investigative journalist Portt + Garry Porrit: a texpayer who is subject to an investigation by SARS, Posthurmus Pleter Posthumus: Executive TCE! et SARS. Redebo Leonard Radebe: former Generel Manager Customs Operations, elso labeled as Gisatfected employee at SARS Radesich Giorgio Redesich: Executive Governance & Enterprise at SARS. Rampedi Pet Rampedi: Senior Investigative Journalist at Sundey Times Ramsey Grent Ramsey: former External Aucitor of the Tigon Group of Companies in which Portit was involved Ravele Gone Ravele: former Chief Officer TCE! at SARS RICA Regulation of Interception of Communication & Provision of Communication: Related Information Act Richer Peter Richer: former Group Executive of Strategic Planning & Risk at SARS, former Director General of the NIA, also s subject ofthis investigation Rese Fob Rose: Investigative Journalist for the Sundey Times Sole ‘Sam Sole: Freelance Reporter for the Mail end Guardian Ropar tothe South Ain revenue Senvce on ew 7 ‘legato of iegulaties and Misconduct {NEP Sein opin mt me wi 2 Septonbe 2015aan8 sano | South Alcan Nationa Dotence Force sanPasxs valpans saps Schule "Onis Schl fermor Crimi investigations Gauteng No, als labeled 2 a * disafiected demployes at SARS seh | Mba chute urknown us, inven purchasing coven woking devoes Sein | Jae Sale former National Comisloner of he South ricn Pole, former | preiden of nterpa! Sheriey Meton Shel unknown os invhed in pucosing of over taking devices SC Std el Casiccton I Sigama - oer te ‘Sikhakhane i Sikhakhane Convnittee, ‘pponted by SARS co inveatigana allegations made Commitee agorst Van Loggeerberg 2014 Simelane a a ' [ Seneral of the Department of Justice Siturnde | phe thar: Goro Spec Proc, omer xe Aes, | fomor Project Adrnstator, former Personal Assist, forme Human Resouce | Ramis st Saas siypo sus sons SPU Spec Projects Unit at ‘SARS SSA | Stete Security Agency : "stom | uae Steyn: Fnonco TEI a SARS sth * Suspicious Transaction Report Strydom i Ceciia Strydom: Executive Assistant to the Commissioner of SARS wrt " et Swart Operational Spciis Enforcement invesigations at SARS ree! _ Tec and Custorns Enforcement investigations 8A | Tobaooo instute of South Afi Tra Trevor Fie: MogoiveTeelopes Limited gut Sah Aan ron iin tri Patna nd son pe Mr 7 ‘heres September 208sem Tshabalala 7 \VTshabelale Ven der Merwe Ven Loggerenberg Technical Surveillance Counter Measures apie Tshabalale: former General Manager Operations, former member of the Unit, aso labelled as disattected employee at SARS. Tiger Team, reterence to the Unit Vincent Tshabelala, (Chantal van der Merwe: ACAS at SARS Johann ven Leggerenbero: former Group Executive PEMTS at SARS also a Subject of this investigation Frans van Niekerk: former Member of the Unit et SARS Van Nikork Ven Wik Rorel van Wyk: Criminal Investigations & Prosecutions at SARS Vent Wout Anion ve’ Weut:Speea Agent, former member of tha Un ot SARS Versjes evn Varejesa taxpayer wo wae unr nvestigaten by SARS and previous buenoss easocite of Port var Vat Added Tox : Verster Kann Verster Executive Assistant to Ven Loggerenbery ot SARS Visser "Sune Visser: Eka Employee Senos, former Hea: Cenalsed Eloyee Sorv ces, former Senior Monager Contilised Employee Services scans vrer Vincent TshabatiaEeuestion Trust \osinngs_ Wachzung lon rt Company, company in whch Van aggerbeng oso Cell phone tracking system 129 Steve Whitehead 130 H Introduction 130 Project Wonderboy 130 { Procurement of equipment and services from CBIA 131 Possible involvement with CBIA prior to investigation 133, ry 12 Executive findings and conclusions 134 12.1 SARS covert and intelligence unit 134 t 12.2. The relationship between Van Loggerenberg and Walter 136 12.3 Governance in general 136 124 Pillay, Pikie and Richer other matters 136 | 124.1 Pillay136 12.4.2 Pillay and Pikie 137 (a 12.4.3. Richer 137 \ 12.4.4 Disciplinary steps initiated against SARS officials 137 13. Recommendations 138 131 Pillay 138 i 13.2 Pillay, Janse van Rensburg and Magashula 138 13.2.1 Pillay and Magashula 138 t 13.2.2 Pillay and Gordhan 138 133 Pikie 139 1 13.4 Van Loggerenberg 139 ; 135 General 139 i Ls L i Fp tothe South Aca rene Servis on logan of regu and Miz 098K Severs Presta Ue wea si i Atvghisreveves ‘one 3 Sextente 205| This docurnentsintended only forthe use ofthe addressees named| herein anc may contain legelly privilege Jand confidential information. This document has been prepared solely for the purpose of vour investigation] Jond should not be used for any other purpose. No part ofthe content may be quoted, referred to or disclosed in whole or in part, without our prior consent. Distribution Copy 1: Commissioner, South African Revenue Service: Tom Moyane Copy 2: Minister of Finance: Nhlanhia Nene, MP Copy 3: Deputy Minister of Finance: Meebisi Jonas, MP Copy 4: Chief Human Resources Officer: Elizabeth Kumalo Copy &: Chairperson of the SAB: Judge Frank Kroon Copy 6: Member of the SAB: Bonga Mokoena Copy 7: Member of the SAB: Rudolf Mastenbroek Cony 8: External Legal Advisor of SARS: John Mashiane apo the South Atican revenue Sone an slegatons of inoquaitis ard Misconduct {20% RG Services Proprietary Uiitcs ‘ung rserves Confieniat feiso6-9704F 8 Septomber 20154 CP e2chg:00ne SARS and its officials were targets of allegations over 8 number of years by individuals who ere known and some thet remained anonymous. A central theme to the allegations was the ‘existence of ¢ covert unit in SARS. ‘The allogations were made internally, externally, to the press and also through high ranking politicians (not directly responsible for the ‘operations of SARS). Some of the persons, who ‘made the allegations or implicated in the allegations, ere not in the employ of SARS anymore. In some instances the allegations were raised possibly, but with ulterior motives such as career aspirations of causing possible distrection of attention to the person's own irregular behavior: In response to the allegations, SARS did not at all times perform diligent investigations which might, ‘eve resuited in actions agaist the aieged perpetrators. ‘There are instances where allegations were ignored, denied 01 dissected to determine who ‘made the allegation and whether its part of a conspiracy. Investigations then rather focused on those meking the allegations. Corrective measures over time were inconsistent, ranging trom persons being dismissed or allowing for ample opportunity to explain and remain in the employ of SARS. Perpetratoris) were also allowed ‘en occasion to exit the employment from SARS, with lucrative packagels) and inter alia |ustifiod as ‘managing reputational isks for SARS. ‘SARS officials, present and past, performed their ‘own investigations followed by reports or so- called inteligence dossiers which ware channeled via Various partes (including politicians), seeking responses. The reports were sometimes leaked ae tc the press. SARS officials (present and past) Used the press, outside allowed communication channels, driving their own egendas. Personsl relationships with reporters made it easy. Against this background, a culture of distrust and undethandedness developed in SAAS, with ‘egetive impact on the organisetion end also its culture. Communications within SARS became Jess open and honest with limited transparency. The main business of SARS is the collection of revenue which was not at all times the main focus of atleast certan indviduels end groupings in the orgenisation, limited tothe covert unit, who ‘iso drove poltical agendas. SARS requires the capability to investigate instances, schemes or economic circumstances that mey lead to decreasing revenue collected. Examples of economic circumstances are the ict tobacco industry, illegal abalone trade, ilicit {drug industry ete. One such capability was the Unit (at some point referred to as the NRG! with investigative capebilties, extending beyond the ‘conventional including covert operations which may and will be regerded es uniawtul in instances). Considering the special cepebilty of the Unit itis ‘open for abuse, serving clandestine intent and not part ofits mandate, which rendered ita target of allegations based on limited facts, perception or ‘even incorrect understanding of context, The allegations spocifically relating to the Unit were mede by persons who were employed in the Lit, outside the Unit and Walter. Allegations surfaced as early as 2008 and continued since but veried with different levels of Intensity until November 2010, when the "intelligence Dossier” surfaced and again in 2014, Report othe South Rican ovens Sve on legato of regulates and Misantac ‘22015 KPMG Serna Prope Linted tau 8 September 2015 e605 8290F 2‘when an intimate relationship between Van Loggorenberg ond Welter and the subsequent uneveling ofthe relationship, were reported in the press. Walter is 8 precticing attorney and met Van Loggerenberg as 9 Fesul of her involvement in the tobacco industry. ‘The allegations relating 10 the existence of 2 ‘covert unit were never properly addressed but corrective measures were marked with name ‘chenges and fake disbanding of it. SARS officals \were untruthful and over time lied about the existence of the Unit and covert nature. This ‘misinformetion was defended using excuses such 45 the protection of the sefety and security of the ‘members and their respective familias end on ‘occasion 28 originating from so-calied disaffected ‘employees, The allegations, by Welter in 2014, resulted in ‘SARS mandating two committees being the Sikhakhane Committes and the Kanyane Committee. Both committees had the contrat theme of investigating the conduct of Van Loggerenbarg. The Kanyane Committee found that the relationship between Van Loggerenberg {and Walter wes irregular end crested conflicts of interest, whereas the Sikhakhane Committee, ‘emongst others found that @ covert unit existed ‘wherein certain irregular activities took place and made a number of recommendations, which included in paragraph 190.4.2 thet: "We are of the view thet the Commissioner should recommend {0 the President thet a judicial commission of inquiry with the powers of compuision in terms of Rane section 3 of the Commissions Act 8 of 1947 should be appointed. Such Commission it Considered should inquire into the activities funding manegement of the NRG and its predecessors as well as to determine f there hos ‘been improper conduct on the pert of senior government officals, including those who may ‘have left their positions. We are of the view that 20 unlawtul establishment of @ covert unit within 2 civilian organ of state is indeed a matter of ‘public concem as envisaged in section 1 of the Commissions Act" and in paragraph 190.4.4 that “SARS should conduct a forensic investigation into al! the settlements concluded with tax peyers that had been under evaluation since 2006", Persons testified and provided explanations either In writing or in the form of affidavits end decterations during the tenure of the committees. ‘The extensive end independent consideration of realtime documentary evidence became an ‘obvious requirement. SARS did not folow the oute of appointment of e Commission of Inquiry but eppointed us to assist with the investigation {In the meentime, SARS instituted disciplinary inquiries against SARS empioyees, who were: * Van Loggerenberg * Richer * Pikie They left the employ of SARS since. Pikie was dismissed. With regards to the rest we were not arty to or hed access to the settlement ‘egreements jf any), formalising the terminations ‘end possible remuneration, apo tothe Seth Aca one Sie on (2288 Kr Seven PropitayLning allegations ofInegulrties and Miscondce Confident ose. 1sF 2 2 Sepa 215,Fae @p Basis for the investigation and sources of information ‘The Tax Administration Act 28 of 2011 in section 1 defines @ SARS official as "...2 person contracted or engageo bby SARS for purposes of the edministration, of e tax Act and who carries out the provisions of a Tex Act under the control, direction or supervision of the Commissioner” end in section 10 that the Commissioner may “.,.assign menegement or other duties to employees with the aporonviete skills 10 assist the Commissioner in the management, end the control over the functioning, of SARS" Responsibilities assigned to the Commissioner in terms of section 2 include the responsibilty for the performance of its functions, formetion and development of an efficient administretion, maintenance of iscipline and organisation and control of ste. Dealing with the current matter is the responsibilty of the Commissioner which led to our appoiniment on 28 December 2014 as a contractor Mi Jones Mekwakwa and the SARS Steenng Committee were nominated 28 representative of SARS The collection of information and evidence in this investigation was performed having considered the provisions of the Tex Administration Act 28 of 2011, wherein section 67 provides for the disclosure of SARS confidential information and taxpayer information to @ contractor under the oath or undertaking to comply with the forrnation, before commencing with duves or exercising powers requirements dealing with confidentiality of ‘The person who receives the information must preserve the secrecy and may only disclose the information to ‘another person if itis necessary to perform his/her functions. Section 68 describes what is regarded as SARS confidential information that may be disclosed te @ person who is @ SARS official, and most pertinentiy t includes: * Personal information: about a curtent or past SARS off ‘© Information subject to lege! professional privilege vested in SARS; Third party information supplied to SARS; * Information relating to investigations and prosecutions; '* Information relating to the operations of SARS; ‘+ Information about research carried out on behalf of SARS; Information relating to the security of SARS buildings, property, structures or systems; and '* information relating to the verification or audit selection procedure method used by SARS. A cunsni or posi GAAS officai may disciose confidential information, when authotised by the Commissioner ‘2nd may noi shsciose taanayer iniormetion iw 8 person who is not a SARS official. We received SARS ‘confidential and texpaver information and dealt with as required by prowsions of the Tex Administration Act 28 cf 2011 Staff members assigned to the investigation tock the oath of seoracy, prior 10 commencement of ‘any wort: oF recewing of ary information, which include: ‘© Information stored on electronic devices, such a laptop hard drives and other electronic media; ogo tothe Sout Rican enue Serie on {2018 APNG Servicos Proprietary United. legations of braquiaities and Misconduct Confidentis! ease 1a a 3 Septombe: 2015Pane * Herdcopy information located inthe otfices of Van Loggerenberg and Pillay. the extiection and copy Indexing wes performed by us and observed by senior SARS officials, * Information in soft or hardcopy handed to us by current or past SARS officials; ‘Information provides 10 us by a taxpayer during « voluntary consultation instigated by the texpayer; end + Information from the public domain Neither expayer nor SARS confidential information was ciscosed by us to any pety outside of whet is provided by the Tax Administration Act 28 of 2011 (EP scope and objectives ‘Ts investigation was not lime to specific period but covers incidents and events as far bock as 2008 to the end of January 2015, The time period from which the elegstions originated, nature thereof and number of persons who made a, ‘eauired guidance onthe scope ofthe investigation. Our engogement eter provided guidance, indicating the primary sources of allegations being the: * Notification of intended precautionary suspension of Richer, dated 17 December 2014; * Notification of intended precautionary suspension of Pillay, dated 18 December 2014, * _Fingings and recommendations contained in the Sikhakhane Committee report; and * The alleged procuement of equipment and softwere and the utilisation and handing of such products The isto allegations tobe investigsted is nct exhaustive and not crytaisein one document ana wes agreed ‘hat the scope of ur investigation should not be limited to the allegations and individuals mentioned atthe ‘ime in our engagement letter, but that any adéitionsl matters identified during tho investigation and/or specifically requested by SARS, were to be investigated. The generel procedures agreed (but net limited) to perform include: * Consider and poruse the existing reports and the evidence colated in the preparation ofthe Sikhelenang ‘Committee and the Kanyane Committee report; © Consider itigation papers © Identity relevant documentation; * Interview SARS officals and other individuals thet night be considered 10 have knowledge: + Draft affidavits, where deemed necessary: * Iceni, colect, consider and colate electronic information which included sources such as computers, ‘blets, cellphones and information on the SARS servers; and epon tothe Sout ican revenue Ses an (15 Keme Sonos pseu inna sflepations of trequari an Misco, ‘ivginravenee Confit Rois 19294F 4 ‘3 September 2015© independently consider and review collected information and evidence to determine relevance 10 ellegations Wve were also instructed by SARS to assist its legal representatives on an ongoing basis. Consultations were conducted by the leyai rejreseritatives of SARS ana we were provided with unsigned used 2s guidance on contest by us. Our focus was the collaion of hard and scfteony evidentiary atfidevit, matens! and ie ceport or i Tue consultations ve conducted were imited to individuals with knowledge on Operation Sunday Evenings, an ‘operation not evident trom previaus investigations conducted Van Loggerenberg was also present when his office was searched by us and thereafter when electronic ‘medie was considered after having been sealed in his presence dunng the search. He then also provided context to some of the documents which was recorded in contemporaneous notes by us. |-was originally agreed that we prepare files containing evidential material, @ summary of the content collated by Us, linked to the allegations in 3 matrix to assist SARS in determining the veracity of the allegetions made ‘egeinst the SARS officials. Further, to assist SARS with the finalisation of documents for ervisaged disciplinary actions. Since, SARS requested report on tha investigation, as opposed tothe originallv envisaged deliverable, which was also completed We confirm that in all material respects no substantial facts o” aspects were omitted from the deliverables. Individuals or persons affected by this report were not provided with a copy for comment as it was not considered necessary, explanations were given on prior occasions in mestings of which minutes were recorded tnd in our possession, affidats, statements and correspondence, We accepted the documents as what it purports to be and on face value, unless indicated otherwise. The same applies to dating, receiving, sending and authors of documents, CY resistin er ‘Our investigation comprised on average 20 to 30 professional's working on this engagement since midenuery 2015. Amongst other investigative srocedures we reviewed over 860 thousand emails, imaged from 23 computer hard drives that were secured and analysed. We considered in excess of 1.36 milion docunients. This includes herdcopy documents located and scanned ‘onsite at SARS during @ search operation performed by us. Such a comprehensive exercise was necessary as the allegations are widespread and cover en extended period with the possible involvement or knowledge by numerous individuals apt othe Sr ican oven Sanson ig etetonissenesiesney ines legions of Inegulrtes end Miser ‘Aingusrenersa ora Lite Cenfidentia! rosso 1094 5 3 Septembar 2015GE Pprocess to information 151 152 153 154 155 156 Introduction We attempted tc include end locate information relevant to the specific allegations, being the subject matter of this investigation. There are documents and information that we were unable to locate, this would affect our findings which mey need to be adjusted once available. There is 2 real risk that information exists or existed ‘that may have an impact on our findings, Stolen laptop and deletion of records ‘At least one laptop allocated to a former NRG member allegedly dieappoared end! is not at ou visposal. There is reason to believe that records on the device were deleted or destroved. Offsite operations ‘The members of the Un aid not work onsite (SARS controled promises) and in mestinstances used their own electronic equipment, meaning that information and work product developed for SARS may exist or may have ‘existed to which we were not able to gain access. Nature of the work carried out and reporting ‘The environment of the Unit was of covert neture and information gathering in different dearees from which outputs not evalabie for general consumption. Reporting mechanisms and structures were created allowing ‘he flow of information on a needto-know basis when it was channelled through “Ifelines” or controllers, who Gecided the route of further communication. This means that there may be in existence or existed infocmation that we were unable to locate or which was not availed to us. ‘We also have reason to believe that verbal communication of work product occurred in which instances we will ot have access to it Identification of work product The identification of work praduct and allocation of accounteilty and responsibilty is extremely oificlt as in Instances when it is converted into hard copy, the source Is not reflected and when eveilable printed on blank Paper. Indications are that there were verbal communicetions of work product as well Use of external communication channels There's a gonerel culture (not limited to the Unit) of Use of pubic domain email accounts. SARS do not have ‘260858 10 The accounts and itis possible that communications between members and sources contained ‘nfermotion thet could assist with clatication of some sspects in this investigation. Fee tothe South Aican revenue Service on strates eles and Mic Sontdenist soma 6 2 Septnine 20 13 KM Serene Hoprtyimies ‘lve veered) 157 158 Counter intelligence Work certied out entailed the performance of covert inteligence operations and courter intelligence, meaning documents may indicate and construe an aspect oF action as 8 fact, whereas it doos not. We ettempted to limit the possibilty of misunderstanding and misinterpreting documents. General access to SARS records We did have ready access 10 the SARS records and communications and have no ason to beliove that we ‘were prevented from having full access to what was requested by us. Circumstances requited us to request information during formal feedback sessions where after it was made available to us and/or we were provided access to the custodians of information. We have no reason 10 believe ‘hat individuals were forewarned. in instances where we are aware that they were for logistical reasons, there {sno evidence of destruction of information or records, except whore we specifically indicate such. Information oF records may have been destroyed before, during and after the previous investigations were conducted, Emails of unknown origi We observed that especially Van Loggerenberg had, on bis machine, @ number of emeis from sources in which he was not adéressed or blind copied. Ths apples to hardcopy documents 8s well. Ther. scenarios thet could explain this being thatthe emaile were intercepted or they were imaged from a machine ‘and then foaded onto the mechine of Van Loggerenberg, or they were provided to him on external electronic media where ater he saved it on his machine. We could not determine which scenario or ‘combination of scenarios apply 5 (EY re sete This report is subject 10 the provision’ contained in our engagement letter and its general terms and conditions {and is @ result of work carried out under the oath of secrecy by all members of the investigation team. ‘The executive of SARS is responsible for the management of SARS and this report should not be regarded as 4 replacement of such responsibilities, as it was prepared to assist in the process of further decisions by ‘management. Although we were present in some consultations conducted by the SARS legal representatives, we have not included oral presentations made by persons interviewed. Our findings are based on information obtained from. SAAS and other sources mentioned. This report will not constitute @ basis for SARS’ assessment oF evaluation of internél contro! over financial ‘reporting and ¢isclosure controls and procedures, or SARS’ compliance with legislation. The mere fact thet we ‘mention findings in this regerd should not be constiued that it was an objective of cur investigation, nor our intention to provide legal sdvice. Pepa othe South Asan venue San 09 e200 opty legotins frequen Misendart ‘nitarsreerea Prater mt Confidential rassee-9794F 7 _3Septambe: 2015, CoordFARE. OY ri pry ces ‘This report may not be provided to any third party of be used in part, ir either dtett or fel form or portions ‘hereof (including our oral comments), for eny purpose other than ir. connection with the terms of our engagement. It wes not prepares forthe resolution or dispasition of any disputes or controversies thereto and is not to bs disclosed, quoted or referenced, in whole or in part 'r the event SARS is required to disclose this report to any third party or use this report for any purpose beyond those mertioned above, it wil seek our prior written consent, which shall not be unreasonably withhoicl 'Neitner the report nor the services provided hereunder ara intended for the express or implied beneft of any third partyPana —— > Summary of allegations @p Introduction Allegations of the existence of a covert unit within SARS were brought to the Tar attention of SARS ter wound Neverber 2010, the iil slegations were [> i ‘made by Fitoyi and Peege and again repeated around May 2014 by Walter | sliogations wes S (roterredto.8 the 2014 llegations in this report. Care shouldbe takenas there | Sefondedas being may be ulterior motives relating to the making of ellegations. ore Seottontea SARS ‘ There were aiso a number of other allegations and findings originating from the : Kanyane Committee and mostly from the Sikhekhene Committee, most of \Wwhich are from the latter. The Kanyane Committee did not address the issue of a covert unit Often and even by defeating the veracity of allegations of existence of @ covert unit senior SARS officals, [> including Pillay, Richer an¢ Van Loggerenberg, o-gued that it was iaised by disgruntied and disaffected SARS officiels. Investigations were conducted, against the individuels raising the allegations, with ‘some positive results. The prima facie reasons for the dismissals ae veld and of a serious nature end most led t 10 dismissals because of misrepresentations and 1 the case of Peega, fo! his alleged involvement in rhino 1 poaching. The diagram below illustrates the genera! pattern followed by SARS when individuals lavelied allegations about the existence of a covert unit and its operations: Figure 1 & Casesarefound [Dismissal Dossiers/complaints|f various atogations Some wouldask for against the SARS Found guilty are preparedby — {made aginst SARS theirpositionsback Officials andit may f Resignation employees otfcias lexistonce of include taxausits. | Boriga dscisinery a covert int tc.) Some casesitnot § Dumedi alate clear val f Proveesines Even in late 2014 SARS stil defended the existence of @ covert unit denying is existence. ep Disatfected employees “he “Intetigonce Dossier 224 Introduction was compiled and led by fn umlad document sontsing Ist of SARS otcls was amongst tho | Pueate one nd documents seuted ding the seich conducted in Van Loggerenborg's | lite SGA ert Otto one Prsvon ‘round 2010, Report to tho Sow ian revenue Seni on ore xP Seniees Pepto llopstions of ruts nd Mesoct Confidential ans06- 9034 9 ‘vgn ane Setanta 2015 Caw!named on the list are both current end past SARS office, by us. The official officials, labelled as disaffected for various reasons. The document contained information per employee compising inter alia the events that led to their disgruntiement, their alleged motives and the proposed action to dispose of their disgruntlement. Political intervention was uniformly Proposed as @ “treatment action” for al the employees on ine disatfected ist, ‘An earlier version of the document was called "Soldiers" and wes also located when the office of Pillay was searched by us, the document isnot deted. Below is the list of employees in the document together with the positon that they held end their current ‘employment status with SARS Figure 2 Name Member Position held at SARS previously Current status of the Unit Se nats ete Mokewene No Group Executive Research and Segmentation i Resigned Redebe No General Menager Customs Operations” Resigned Schule No Criminal investigator Resigned Janse ven Yes Heed ofthe Unit isurveiiance) Contract Rensburg terminsted Pege Yes Custom Agont inthe survellence unit Dismicsed Foy No Regional Menager Dismissed VTshabelala No General Menager Operstions of the Unit Resigned Nemanye No Human Resources Manager Resigned Menyike No + Legal Officer: Employee Relations NEHAWU Stil employed y representative Swen No Operational Specialist Enforcement Investigation Stil employed Makanye No Regional Menager KZN Stil employed Only two ofthe persons lsted in the document worked in the Unit and had knowledge of its existence Repo tothe South ican revenue Serie on 102015 KOMG Senses Pepritan tinted, ‘seers of tequaties ng Misconduct ‘ivgheeene aso e204 10223 aS Mokwena Ina report, dared 18 June 2007, Mckwena made s statement that @ cequest for her personal rrofile was made ‘and she: “... aw such an action as a gross violation of her right 1o privacy end abuse of the confdentelity code of SARS as well es the abuse of profiling tools. ‘Mokwene resigned in December 2008 and eccording to Lackay she resigned "...after internal charges were levelled against her"?. A report sent to Pitlay in 2014 detailed thet Mokwene was accused of being part of a procurement fraud syndicate, which ellegedly caused SARS a loss of R11 501 052. The syndicate operated while Mokwene was stil employed at SARS as the Group Executive of the Research and Segmentation Division®. The case wes registered agsinst Mokwene and a decision to prosecute was taken by the DPP. The ‘matter is still to be heard against her and six other accused. We haveno evidence thet Mokwen was an instigator or source of the current allegations raised, Radebe In an oral sent by Pillay, dated 25 August 2014 with the subject “Dossiors*, he infoirned his colleegues that there wes enother dossier which was being circulated, The title of the dossier was “Treatment of White/Black Group Executives at SARS". Included in the lit of *... White/Black Group Executives at SARS” was Radebe®. It was alleged thet he Wes ‘requested by SARS to broker settlement with King and thet these meetings were being monitored by the secretive investigative unit at SARS and evidence obtained was used to tailor @ case against him for his ‘ssociation with King. We noted thet this espect was also dealt with in reports prepaved by some members of the Unit, around the time wihen it wes finally disbanded, whereupon Van Loggerenberg, in response denied the ellagaton. Radebe passed away, the cause of his death was unknown. Schulz In an email on 29 Seotember 2008, Schulz recorded that the “struggle” he hed with SARS management contributed to his decision to resign’. Van Loggerenberg asked Schulz whether he would “...consider ‘another position if my issues were resolved” and that Pillay would lke to know his answer as he did not want "...joase esnnans outside"®, it seems that in this instance the reason fer the offer of another position ‘was to neutralise Schulz end his knowledge of certain actions, Refer to Exhibit: 00111 Refer to Exhibit: 00116 Refer to Exhibit: 00119 Rofer to Exhibit: 00122 Refer to Extibit: 00123, ® Refer to Extibit: 00723, ? Refer to Extibit: 00128 ® Refer to Extibit: 00129 Report tothe Sau rican venue Sevie on 1 KPMG Serves Prony Line. alegators of hreguties and Merde, Sete Gonfidential roves 1290 un Soptenbar 215,225 kana Prior 1o his resignation Schulz lodged @ complaint & the Ethics Office and stated that “ SARS does not treat ail taxpayers equally and fairy in the manner in which it conducts criminal investigations"®. At the time of his referral to the Ethies Committee Schulz made it clear that “...he considered the possibilty of referring the ‘matter to the media should it nt be resolved to his satisfaction”. in ¢ meeting Schulz held with Pillay, Schulz ‘expressed his unhappiness with the menner in which investigations he was involved in were handled by” Head Office", specifically the Free State Massmert and the Hifi Corporation (grey goods) cases. He ciaimed there was “...2 measure of head office ‘interference’ that wes inappropriate, resulting in unfair outcomes" ‘The interference in matters by SARS officials was raised by others as well. We were not able to conti the ‘veracity of what he alleged. However, when considering the Varejes incident, which we eddressed, it seems that Shultz may have reason to beliove there was interference. The allegation by Shultz wes not considered as 2 direct allegation for us to consider at this stage as it forms par: of a project that may require further investigation ‘On 28 September 2008 in an emai, Schulz again complained about a case he worked on involving & “high level ss0vernment employee". The criminal docket wes hended to the NPA who informed him that they were going 10 prosecute on the matter. Later Schulz was informed by his manager thet the case would not be prosecuted 1s “the country could not afford @ scandal" Thete are no indications that Schulz could be @ source of the current allegations raised, ‘lowing trom his Uunheppiness as set out inthis paragraph, Janse van Rensburg vJanse van Rensburg sent an email on 8 October 2009 to Pillay with the subject “Skol” where he enquired about 2 tax audit he was subjected to. Wherein he recorded that he hoped he was not being “victimised for Something he had not done and that he “truly did not divulge anything 10 anybody". Janse ven Flensburg was offered a settlement as is evidenced and discussed elsewhere inthis report, The exit eceurred shortly after Operetion Synday Evenings and one of the reasons noted in the justification of his package was that the reputational risk for SARS wes high. There are no incications that he mede allegetions ‘oloting to the existence of a covert unit, once he left Reter to Exhibit: 00133 Feter to Exhipit: 00134 © Refer to Exhibit: 00128 1 Refer to Exhibit: 00138, apne Sut Azan rors Senvceon ‘egaton ct equate and Manet 201 CG Svs eprint Line setae se Cenient eos 100 1% 3 Sopomie 02.26 ” an Peoga Pega wes dismissed by SARS in 2008 following his arrest by the police for his alleged involvement in the ilagal poaching of rhinos. At the time of his arrest he claimed to have been working es an undercover agent {for SANPARKS". This was when he was stil employed by SARS. An enquiry wee submitted to the Public Protector in 2014 to inter aie investigate iregulaitis in the process followed in the dismissal of Peoge™* Following his cismissal from SARS, Peega distributed an “Inteligence Dossier” that detalied the operations of 8 “special covert unit" that existed within SARS, In this document, Peege discusses the qualficetions, experience and the roles of each member within the Unit. He included the tasks members performed during thei inductions, which invalved inter alia tracing, tracker installation, weepon handing, surveillance (physical, mobile and electron), building cover stories, changing idem eter Peoge is one of the members who may be regarded as disgruntled: Fitoyi Fitoyi was dismissed in 2009 for the submission cf false tax returns dating back to 2003, The investigation inte the allegations estimated that Fitoyi defrauded SARS of R74 163.01 aver the penod'®, Criminal proceedings ‘were also instituted ageinst Fitoyi Subsequent to his dismissal, Fitoyi sant an email on 17 November 2008 with the subject "SAAS intelligence gathering: legal orilegal?” “In the email Fitoyi claimed thet SARS was using its intelligence gethering capacity, through the NAG, to futher-pofitica interests. Fitoy! further claimed that the NRG was targeting susporcers of Zuma namely Mbaiula, Malerna and cartain members of the Friends of Jecob Zume Trust" We could find no evidence of this but for the observation that when we performed the search of the office of Pillay there were numernus ties concerning Zuma's tax nuatters in his office. Pillay was alec involved in the ‘meetings and negotiations with Malems. Furthermore on 17 June 2010, Fiteyi sent a text message to both Gordhan and Pillay stating that his cell hone line was being kept under surveillance at the instruction of Pillay", He further mentioned that he had “reliable information” from the NIA thet the surveillance was being conducted. Fitoy is one of the members who may be regarded as disgruntled. "9 Refer to Exhibit: 00141 +4 Refer to Exhibit: 00145 8 Refer to Exhibit: 00181 to 00162 18 Refer to Exhibit: 00195 7 Refer to Exhibit: 00199, Refer to Exhibit: 00199 to 00200 *2 Refer to Exnibit: 00203 Report tote Sot Afican rerun Sens 09 st Serves ropa uta ‘legato of aguiates and Misconduct meget Conte nti 50s 19204F 13 3 Soptmber 2015,229 22.40 Rane VTshabalala 'n the “Intefigence Dossier", V Tshabslais wes alleged to be “...one of the most vocal blacks who disagreed wath the modus operandi of the Sar Executives within the intemal core. He was open and blatantly opposed the then \sic] commissioner (Pravin Gordhen) and Ivan Pillay”. Furthermore, he defended black professionals within SARS and this utimately led to his constructive dismissal”? V Tshabsiela was a former operative of Vuls and one of the members of the Unit and may be regarded os disgruntled. Nyamane 'n the same “Inteligence Dossier" dealing with V Tshabeel, it was aleged that Nyamane “began to rebe! s9einst eppoimiments that were made without due process. These appoimiments included former friends, external operetivas end members of cover security agencies and group". She wes late forced to resign attr being employed for only six months Manyike Manyike was appointed by SARS as a NEHAWU national negotiator. During ths time, Manyike represented SARS oficiats at ciscipinary inquires. The ist of employees Manyite represented included, ernongst others, disgruntled emolovees Radebe nnd Fanyi 52008, Manyike was transferred to the LAPD/LDSP within SARS and he exoressed his unhappiness about the ‘terms contained in the transfer letter, specifically regarding his grade and selary2 On 24 August 2011, an emeil withthe subject "Transfer letters in relation to BizoskieMenyikel Menyike was informed thet e redeployment letter was attached with alts terms and condions*, Menyike informed HR thet ‘here were no vacancies within ths department and that he would rether be deployed to the Lega and Policy Gepertment. He again expressed ‘his unhoppiness about the sedeployment and nformed HA that the ‘deployment as en employee from a Legal Division to Debt Collection department qualified 28 @ “disguised demotion" Monyiks steted that his redeployment process was not the same es that of other employees, as they were Placed in sutablo positions with salary increases. Manyike also stated the law demands thet an employee ‘should be placed at a postion he/she would have been if they were aot deplovedt® 2 Refer to Exit: 00222 2 eter to Exhibit: 00222 2 Refer to Exhibit: 00254 2 Refer to Exhibit: 00269 % Refer to Exhibit: 00262 2% Refer to Exnibrt: 00263, oot tothe Sou ican evens Serie on ‘© t8kPM Seren ropa ‘Mlagetons of replies ard Monet Srrgnaermeeg eran tas Confdertiat rss. 1006 4 September 7015[ y 221 F / Bate 1 ep Kanyane Committee ane ‘Swart Itie alleged thot Swart un officially met with the DSO during 2004 and mode certoin unspooitied ellegstions y end Van Loggerenberg®. Swart allegediy met with the DSO on the against amongst othars same matters as previously”? Mokanye In the "Soins" document secured, its alaged that Makanye believed tht ne wes under suveilance and ‘was being investigated because his relative was implicated in » crime. ——£ ‘The Kanyane Committee Investigated the consistency, reliabilty nd fects essociatod with ‘he allegations egainst Van Loggerenberg in July 2074, ‘The Kanyane Committee wes instructed to “...determine and report on the consistency, reliability, and credibility of the facts associsted with the allegations” on 22 July 2014 and to specticaly investigate whether Van Loggerenberg breached the SARS oath of secrecy, the sources of the allegations against Van Loggerenberg, whether the sources were suibjects Cf investigetions by SARS and/or other law enforcement investigations and ‘whether there was any prima facie evidence that warranted further action®. ‘The Kanyane Committee repor raised the following issues: + There was no clear distinction between Van Loggerenberg's personal lite, his charity work and his capacity as 2 senior SARS empoyeo: + Van Loggerenberg’s involvement in the tax audit of Walter and while they were sill romartically involved created a conflict of interest; + The involvement of senior officials in operational matters crested the risk that approval controls could be eroded; and + Van Loggerenberg declaied his relationship with Welter in early February 2014, despite the relationship commencing around October 2013, jikhakhane Committee On 5 September 2014, the Sikhekhane Committee was appointed to conduct en investigation into the allegations of impropriety, levelled against Van Loggerenberg™”. Roter to Exhibit: 00268 Refer to Exhibit: 00269 Rofer to Exhibit: 00283 28 Refer to Exhibit: 00002 3 Refer to Exhibit: 00004 3 Refer to Exhibit: 00008 wus eg tth South Aico rovone Serica 09 eaeseuesevesPoeney unied ‘legato of inelrtes and Miscou ‘ig nerves Confidesiot 1506 sant 15 3 Segtamber 2015Rane Tre statare Conine nes fowup ft ane Commitee gon fd ke is prodecessor, sought 10 indopendeny very the came ot | asaranare Stags oes impropriety that were made by Welter that Van Loggerenberg “....ran a Compared with its C2 it witin SARS unewtuy reves ese norton, was | Pee engeged in unlawful interception of conversations and initiated theit romantic ‘and found a covert unit Tobe in Sars, ‘lationship with the sole purpose of cbtaining incriminating information about ner citents in the tobecco industry" . ee Refer to Exhibit; 00071 ent oe Sot Ariza ar Sonen cn a ‘torino epties nd acon Seeahantece” Confident 9061904 ” 3 Soper 215 WS! GB venicin Verious allegations were made in the media about @ covert unit, which include reference to the "Inteligence Dossier’. It eopears 6s if those allegations originated from leaked information from unknown sources and t Welter. The allegations placed the reputation of SARS in a negative ight in terms of public opinion causing immense reputetionel damage. Responses to the allegations were compiled by SARS; comprising both present and past officals. We deat with the various resporses below. On 23 November 2009, in an email from Van Loggerenberg to Pillay and Richer he attached ‘statement which he believed SARS shouid release to the redia in response to @ press article concerning the Unit within SARS, | The statement read: “SARS can unequivocally dery that at no stage were any 1 toxpayers(ncuding those taxpayers belonging tothe ANC and mentioned by | In 2008 , Van Loguerenberg the indvidvals spectively targeted wth some sort of hidden agence, rot(sc) | War teggerenbera, i has SAS ever had or have a secret un as cesonbed by them SAF denies Pillay ond Richer, enying targeting of ever having approved of any illegal iitellgence gathering contiary to the law... pollens and existence ‘fa "secre! unit” and ‘80 having spprcved inteligones gsterng Furthermore: “The supposed secret equipment used to spy on politioans as | cornraryto te lw i ‘mentioned by the individuals is also total nonsense SARS assots are regularly audited by the Office of the Auditor General, and re such equipment hes ever been acquired by SARS". + We could not determine whether SARS issued the statement in the public dom: BE}P tnotigonce Dossior allegations in 2010 Pillay wrote a letter. dated 12 November 2010 to Njerje conceming a meeting held between SARS and SSA fon & November 2070. The purpose of the meeting was to discuss the allegations made by various former SARS employees about the existence of a covert unit within SARS. Attached to the letter were the minutes of the aforementioned meeting held between SARS and SSA, Present at the meeting were representatives from the SSA end various SARS officials, including Magashula, Pillay, Richer ond Van Loggerenberg”, Refer to Exhibit: 00266 Reter 10 Exhibit: 00281 Refer to Exhibit: 00205 Feefer to Exhibit: 00287 to 00303, Fefer to Exhibit: 00297 kee por ote South Azan enue Servite on Sra Es Repeat allegation of hropulrtis and Mscont — Cosfdentiat Faien6 19008 16 a 3 Soper 2015,aS “fageshula hnighted vaious Key discussion poin's and more pernently tht SARS was not posed to any investigation. However, SARS wanted the investigation ‘to be conducted “speediiy”. He cautioned that indvidues who were dismissed from SARS under allegations of corruption actively ettempted to manipulete ‘thers in order to gain leverage or en upper hed ‘The SSA mertioned that the matter wes registered with them in Morch 2010. Members of the meeting ware informed that since the allegation featured in the media, the SSA commenced looking “a bit more” into he allegation, especialy in respect of» “cover” unit which was viewed as vety seious by the SSA, The SSA was sis0 concerned wth the sks and capabilities ofthese “former SARS employees" and vinether they conducted Such “covert” setivties known or unknown to SARS management?” lemand for SARS 10 essist in the combating of organized crime and cross udu making the allegations. lay replied to the statements made by and the credibility of the individuals Ci ‘making the ellegetions, specifically eating tothe events thet anspiredleading 2010 Play made 4 In lay made » 10 their dismissals and made specific reference to Fitoyi and Peogel®, He |, 20 statement tothe | 7 i i SSA, denying the ; Cscassed the ‘eason for SARS forming capatity and indeated hatt was to SEA Serva sine | eal with enforcement investigations in response to the ever increasing , erdcautonoderte | creabity of the order smugging being investigated by inter alia the SAPS, DSO. AFU and NPA, Pillay refuted the allegation that there was a covert unit. Ne have subsequently determined thet this was 2 false statement. He then requested Richer to explain the path which SARS fotowed ir order to aderese ‘nvestigationsirto orgsnised crime and in paniculareross border smuggling, Richer provided deteils on the ‘Capacity of SARS, going es far back as 2000 tie itot tnt tert an sae ation AR cra ( (n 2010 Richer the’ bulding of a capabiity to deal with organized crime and cross border acknowledged to the } ‘Smuggling that there were various discussions with the NIA and SAPS. The i} fa er SARS wey discussions ‘elated to SARS’ requitements in investigating these issues, | itneteraane in covert octivites, Furthor on well as the assistance SARS neaded from the NIA, it was decided to host such a capability within the NIA, which was to be dedicated to SARS fond funded by SARS, Richer indicsted that this never happened. We heve determined this to be the case. Richer further nsicated thot another unt was also established, named the Organized Revenue Crime Unit with the purpose to intr alia assist SAPS ond the NIA and to addres the need t investigate such organised Grime entities cferently from the normal SARS audit process. Ai the seme time, there was also the Gevelopment of te SARS criminal investigations unit, which supported the objectives. Richer stated thet within these investigative units there were members that previously worked for SAPS and the NIA who heg surveillance backround, re 88 Refer to Exhibit: 00298 % Reter to Exhibit: 00298 to 00299 s© Refer to Exhisit; 00299 * Reter to Extisit: 00300 apo tothe South ian menue Sonice on ‘22085 KPMG Serves Popitny Unstes sito cl ropes a cert neers 3 Septeber 2015 asus 1F 7“ Rana ‘Ag an example Richer mentioned thet he was used to conduct controlled deliveries within @ customs centext Risher confirmed thet surveillaice was used, but in a broad term and not surveillance in the context of en organization such as the NIA or SSA, Richer cid not indicate the existence of the NRG and covert nature thereof. Richer commented that SARS was fully aware that they could not engage in “covert” activities and this was the very basis why they engaged with the NIA and SAPS for surveillance and interception. a . vennee fF tn 2010, inthe same meeting with Richer and Pillay and the SSA, Van Loggerenberg also responded to the issues raised by tha SSA and expleined thet various investigative units within SARS were restructured and amalgamated, which lead to the formation of Criminel Investigations, Netional | Yen Loetyeronb Investigations, Special Projects and the NRG*®. He notad that due to the initial SSSA by saying thatthe } discussion between SARS, SAPS and the NIA not coming to realisation, ihe | AG we wed ab» suppor unt which sessed eho business unin tr investors an ood an each on cas bycave bai NRG was never covert ana that members of he Unit wore not recruiter outside the SARS + recruitment policy. According to Van Loggerenberg, the NRG wes never “covert™®. We ave Fo oywe oy ns ne determines that this statement, 38 in the case of Pillay’s submission, was false and a misrepresentation. He added that the members of the NRG were secruited by SARS as prescribed by the recruitment olicy, received IRP §'s, were part of the SARS medical scheme, hed group life insurance and were part of the SARS. headcount system, Wan Loggerenberg rofuted that the cost center that was used was "covert" and indicated that the cost account was manaived the same as any other SARS cost center We determined that Van Loggerenberg knew the appointment of the oR member eventually became 1 1 normal ware ede” embers, (who eventually became NRG members) fell outside the normal | aq georesnarg 6} processes in SARS. This was a further false stetement and misrepresentation acknowledged that the Unit was not iebanced by Van Loggerenberg. ‘but amalgamated with other investigative unis. Van Loggerenberg cleimed:het the NRG operated from two premises of SARS, namely Megawatt Park and Hetfield and the members were kept ‘separate from other SARS officials te protect them from an operational security point of view according to him. The members were mostly on the road and ‘were net desk bound, they were also given the freedom to work from the private residence (We determined that this ie not the tiuth and that members were required to work offsite, During the meeting, the SSA asked why the NRG was cisbanded and the response provided by SARS te the ‘question was thet it was not disbanded but amalgamated wit other investigative units as part of SARS restructuring, "1 Refer to Exhibit: 00300 4 Refer to Exhibit: 00807 opartto te South Aan rerun Sani on £6 201 PMG Sane Proprietary Lite. tagitions of regularities and Misconst < Cestidentia! asso 1204F| 1% vee 3 Soptombe: 2015Suestions wete ried concerning the emoloyment of Janse van Rensburg SARS incceted that Janse van Rensburg wes not soning as 2 maneger, that he | ‘was not providing menagement reports on time and that members of the NAG. | ‘were unhappy. This lad tothe decison to terminate the conte. Furthermore, it wes stated that Janse van Rersburg's termination was not as a result of Untoward conduct on his part We found that SARS were inter alia concerned about reputational damage in the i ‘event of Janse van Rensburg “surfacing” | « Walter altegations in 2014 Van Loggerenberg Richer, Pillay end Van Loggerenberg (gave reasons to the SSA for Jense van Rensbug’s ; departure rom SARS | ‘other than the resi ones, | Otherwise there would | (rropiatcalcomage’ | 10 SARS and Rigation et ‘hotime whonhelet. | \ Fesponded 10 @ discussion with Pillay, Ravele and Colings on 29 Mey 2014 (nwo ‘ays ater his intimate relationship with Wale finally ended, relating to allegations reised by her and provided ‘a report, The following is @ summary of the pertinent issues raised in the report: * Walter on numerous occasions asked Van Loggerenberg {for intron on anata he mated at ay woes he | view that he was unable to share details with Walter!®: He denied having made verious improper or unlawful undertakings to Welter , regarding: — Walter's tax affairs; ~ Wolters satety, ~ SARS operations; ‘SARS methods of investigations; and i — Texpayer information | * He denied having divulged information regarding surveillance by SARS and that SARS does not have such abilities or cepabilties; interceptions and i * He denied having ever manipulated Welter through the medi fot his own gein | ‘F leaked contidentia taxpayer information to the media; and | ! * He denied facilitating the process in terms whereof Walter's tax affairs were © sted nd eau min can, ner rae cen atone | {0 SARS wich hehe sh —____ i “Refer to Exhibit: 00805, 3 Refer to Exhibit; 00307 “eter to Exhibit: 00308 to 00311 ego to the South Acar revenue Service on allegations of equa ad Misconduct Contdertist 3 Septonber 2015, (22019 KPMG Servo Proper Lite ‘Ningharacees fF kh ‘Ven Loggerenberg Ne ese Mapzovedree | inoratatbe okng’ | Flector ty er ‘That sho asked on ‘umerous occasions for information trom him, Improper o° unit Uurderaking, by hie, on her tax atfars, safety, SARS operations, SARS methods of investigations and ' texpayers information, | Dinulging information on inercaptions ana suvellance, ‘st SARS have such corabites. | fh Van Loggerenbere *~ ‘also 29 May 2014 ened allogations by Water that ne ‘Manipuited her through themed for his own | tin or leshed! ‘conf dential information 10 tho mer Fecltaing the process of her Tax Aucit and having had sight of her disclosuces. Parsi. 19754F 19mans Van Loggerenberg further mentioned that he might have made general staternents, which he believed, ‘were not unusual in @ normel “domestic” relationship and there might have been instances when he received 2 telephone call at home or in the car when she was present and overheard parts of the discussion” Atiached to an ems, dated 2 June 2014 from Van Loggerenberg to Neik L Tt and Soni was a letter addressed to Walter by Van Loggorenberg’s eval | van Loggerenborg Se Public Protector Investigations in 2014 Ee “ ASS * Unlawfully disctosing various operational methods of SAAS and cases of SARS to Walter, '* Managing, running and directing an ilegal covert unit withir SARS; * Cousing this covert unit to conduct illegal and improper activities: * Causing or participating in an essault on Walter that took plece sometime in 2013: * Causing to. or infivencing a criminal complaint lodged against a SAPS official * Causing Walter to act egainst her will by inuencing her to withdrew trom particular cients; and © Advancing agendas of criminals, esiminl syndicates caused such criminals to thresten Welter and bring ‘certain legal ections against Welter, Ven Loggerenberg slso denied having breached any law or Code of Conduct of SARS by heving engeged nan intimate relationship with a SARS subordinate or SARS official in the same division as hisS An email dated 22 August 2014, from Pikie to Pillay, Redesich and Richer, h comments on a response to questions taised by the Publ Protector on the | Pik us 2014 | doniedinetesponse to Process followed in the dismissal of Pega, transfer of Manyike and the | ‘eeratmert process folewed wien SARS appointed members ofthe NRGH. 2 8 uci” SAF | estabishod thatthe Unit ‘The response makes reference to the SARS strategy which was intended to | nesennnomen Nowomber. combet leg! aces trough an itegated approach, ore cergorant of | Never Such strategy being the NAG”. Pikie further states the following ragarding the i heeee towne | Unit he “I emphasise at this juncture that SARS does not have @ covert unit that ‘operate outside the iegal norms prescribed in its empowering legislation **, Regerding survellance equiomem, Pike mentioned hat inorder te conduct survellonce operations es alleged, ‘one would require 2 lot mors capacity and far more sophisticated equioment end systems that were or are available to SARS. He indicated thet SARS does not have the equigment end systems to intercept and monitor ‘communications of taxpayers and traderst, ss Reter to Exhibit: 00975 Refer to Extibit: 00436 Reter to Exhibit: 00453 to 00459 Refer to Exhibit: 00460 Refer to Exhibit: 00470 agese Aeron tothe South can oven Sevice on {E2018 06 Service Fropriieytinitas ‘tegatons ofiealaes and Micon ‘righ esevea arste-sz04F a@ ‘<3 Media questions in 2014 ‘The content of an email dated 3 October 2014, from Lackay to Moyane (orivate email address, Ravele, Moong, Pillay, Neothling, Pikie, M Muller and Radesich, he refers to a response drafted by Lackay to the Sunday Times where reference was made to covert inteligence stating: “SARS has never had 2 covert intelligence unit and has never bugged any telephones. SARS does not have and never had the capability to intercept communications” ®. In the response, it was SARS’ belie that Peega conspired with others n an attempt to discredit SARS and managets at SARS". It was further stated that the NAG ‘was established in accordance with SARS' policy and strategy (which operated ‘within the SARS statutory framework) and wes not a covert Unit Loci in October 20144" Gent overtawng rate | fovetitkgence uno seopmoninreporse | ‘Simeone | ‘An email, dated 18 October 2014 from Van Loggerenberg to Pikie and Pillay, he provides his response to issues published in the Sundey Times as follows The Unit was never a secret, but always managed and intendsd to bs @ way to attempt to protect The Unit members and their families, from harm based on the nature of thelr investigations into the tex and customs, affairs of high risk organized crime figures; Denied the "bugging of Leonard Radabe and President Zuma"; and '* No suneillance equioment of any kind was ever purchased for the NAG. Van Loggerenberg in August 2014 denied Influencing the tex audit of Wiehe. Kanyane Committee report In an email deted 31 August 2014, from Van- Loggerenberg to Pillay, Ravele and Radesich he presented a response to the Kanyane panel report. He nied having eierted any influence or direction in any Way on the SARS tax aucit of Walter other than arranging for the audit. He also denied having provided any of Walter's secret and confidenne! responses by her in respect of her tax ausit 16 SAAS, to any reporter oF members of the media. The response also cisputed the exstnce of ary “ileal covert nit” operating within SARS | Weemwblnnedin we {and the monitering and interception of Watter's communication. stove wore | misreptesentatons, Ho doriod heving provides het responses tothe media. ‘He deniad the existence of ‘covert uni i | © Refer to Exhibit: 00474 © Refer to Exhibit: 00477 © Refer 10 Exhibit: 00478 © Refer to Exhibit: 00481 t0 00487 Refer to Exhibit: 00495 ro 00496 Report tote Sout Azan reveue Serize on legato of hres and Miscou 122018 KOMS Gentes Popary Ute. ie w rove cour » “mere 8 September 2015 ohThe SARS Code cf Conduct does not prohibit personal relationships with taxpayers. It does provide for the menagement of potential conflicts of interest under certain circumstances. It prohibits SARS officials to decide on matters in Which they have 8 personal or private interest. We found thet the réetionshin between Van Loggerenberg and Walter was ‘fiddled with potentia conflicts of interest, affecting her as a taxnayer, her clients, her employment, his employment in SARS and common targets of the SSA ‘andJor NIA and/or SARS, Van Loggerenberg and Walter were involved in 2 romantic relationship, which extended beyond professional interaction. The relationship caused various forms of conflicts > interests. During the relationship they both shared Information on projects, taxpayers (clients in the case of Welter} end the ‘operations of SARS. The intentions with te intimate relationship by both parties are not clear as it ‘may be thet either perty hed clandestine intentions and thatthe “love” fied by ‘Bhysioal and emotional sharing with each other was used to extract information (of commen interest (but with different application), Walter dio net only have a romantic relationship with Van Loggerenberg ‘but elso with SSA agents. She was also an agent working forthe SSA, The clients She worked for included those in the tobacco industry, which were targets of the NIA andlor the SSA ardor SARS. Emiroiled in the complexities created by the various relationships is also the various relationships with perties forming part of the tobacco industry, some of whom are alleged to aso have in their employ prior agents of the SSA. Io a tan Sos on am os Scena repro Seka etme Cafe “oui ‘The SARS Coss of Conduct does not prohibit personal Felstionshipe with taxpayers. It prohibits SARS officials to decide (on matters in whieh they have 8 personal or private interest Van Loggerenberg ana Water were involved in romantic ‘elationship. The ‘ntentions By both are rot clear but formation of confidential nature was sherad, eating conflets of interac, Walter hed siar relationshios with other Persons in the industry {and the SSA, 71505 15206¢ 23nana ‘he diagram below ilustiates what we tem as “ihe invimaie web of clandestine cbjectives causing complex ‘combinations of conflicts of interests Figure 3 ‘Van Loggerenberg had romartic relationship wth Welter Information shared by SSA agents with Weaer wes shred wth Van Loggoronberg Information cbtaines from clients (also taxpayers] by Waiter was: shared with Van Loggerenberg ‘Ven Loggerenterg shared SARS information with Welter ; Loggerenberg ‘Walter ‘SSA agents had intimate telationshins with Walter SSA Agents J information shared with Waite: on SSA proects and targets, also ‘lenis of Walter and taxpayers ‘Wor hed o romantie relationship with Ven Loggerenberg Walter alco had intense relationship with SSA gon Information shared by Van Loggerenberg used to ‘share with SSA agents Infoemation shared by SSA agents with Water wes shated with Van Loggerenberg Information shared by Van Lepgerenbaig wth Wolter also shared with alerts of Walter, by Weltor (targeted texpavers) To assess the conduct of Van Loggerenberg, the reletionship with Walter was unpacked and anelysed [mainly based.on WhatsAop messages), together with her involvement in the tobacco industry and events that led up to the initia! meeting and what transpired thereafter. The timoline below is a high level summary of the progress in the relationship between Van Loggeronberg and Walter: Figure 4 31 January 2014 22 October 2013 Ccommencanent of Endotthe relations 77 May 2014 25 Octobes 2013} Ropar tothe South Azan revenue Sonise on ste wraes soe Poop crus sllgtion of krepulaits and Miscondvet Confidential 06-19294F 2a _3Segteber 2015,ep Initial meeting According to Van Loggerenberg, he fist met Welter on Wednesdey 4 September 20134 This was confirmed by Willer. On that dey, Welter attanded the meeting, with Van Loggerenberg as the chairperson of FITA. The meeting centered on Van Loggerenberg's desire 10 incude the institute in inerections around Geelngs with tobacco smuggling. Only Van Loggerenberg end Weltorattonded the meeting. Therester She rvited him on a “social dete” in Novernber 2013 (Welter recollected that it was on 25 October 2013) when 2 romantic colationship ensued. Walter prepared 2 document during mic-2014 (dated 4 July 2014), which was located inthe office of Van Loggerenberg® Sho disclaimed it by noting Van Lopgerenberg a “these notes were hastiy dette into a sate document forthe provision to | Weher ene ere SARS Panel. | reserve the right to amend andior supplement should it become peel fisaiehrhe dict necessary. These notes may only be used for the purpose as intended and may Sete on 28 Oriber 2013 1701 Be copied or disseminated to any thie perties without my prior written | ‘aeenesn tt ag consent”. In the document Welter stated that on 22 October 2019, she received = letter ftom SARS in her capacity as the attorney for Carnlin, threatening with the withdrewel of their weding license based on the Valanvale incident at Mulderscrift Comniline requested her to contact Van Loggerenbarg to escertain whether he was aware of the letter. In esponse Welter sent Wan Loggerenberg a WhatsAop message, apologizing forthe deloyed response on beralf of FTA and a playful exchange of messages commenced, when she suggested a social date andhe acoented After @ social date, which included other persons on 25 October 2013, a romantic and intimate ‘relationship ensued the same night, Von Loggerenbarg disciosed the relationshio and details there on s disclosed his romantic 5 February 2014 10 Richer (the tet break-up occured on 31 January 2014)6" | souseran Richer on 3 Fobruary Van Loggerenberg revealed that he identified the potential conflict in 2014, three deys otter it Dutsuing the teletonship with Water and that they ceme io a colectve femecrriy once He decision that she would resign from FITA and as atte to Camilinx in. the relationship started ' vid resig attorney to Ca theo November 2013 which she ci. wees & Refer to Exhibit: 00544 and 00553 & Refer to Exhibit: 00552 to 0054 87 Fer to Exhibit: 00544 to 00548 apart othe Seah Aten avenue Seren on alleges of egos and Miscondc Conlidentie! 2 Septerbr 2015 ‘leah, aves 1296F 25Van Loggerenberg further indicated that Welter informed him during December 2013 that in adcition to FITA and Carnilinx, she was also an employee of SSA in covert capacity. According io Van Loggerenberg, Walter had to decide to continue with the relationship or to discontinue her involvement with the SSA. According to him she opted to resign from the SSA and as provider of nformation to the global tobacco company. Welter corroboreted, to a large extent the facts in the disclosure to Richer by Van Loggerenberg in an. ffidevit. In the affidavit, she indicated that she was a covert agent for SSA since October 2010 where her role \was centered on the tobacco industry and that in June 2012 she established FITA in conjunction with SSA. She confirmed acting as the attorney for Carnilinx from June 2012 to Novernber 20138. She also confirmed that in January 2013 she wes employed by global tobacco company to provide information on the ilicit tobacco activities in Alrica until November 2073, ‘Van Loggerenberg in his disclosure to Richer noted that he questioned: the income she received trom the above sources and whether the income was eciared. That she raised this with the SSA when she was informed by the SSA Wan Loggerenberg ‘confirmed the romantic teletionship end explained the steps taken to avoid Loggerenberg convinced her otherwise and Wolter was subjected to. tex | conflete of interests. of ‘which fe was ofthe view audi, Van Loggerenberg aiso stated that the two of them took steps to | mat it dic nat work ‘that there was no legal obligation on her to report the income to SARS. Van ‘mitigate the risk of contfict of interest. In his view it did not mitigate it as tne ‘sharing of confidential information continued. @p Initial end to relationship ‘The relationship tempotarly ended on 31 Janvary 2014, when an ergument between Walter and Van Loggerenberg at a social occasion ended in her leaving, clearly upset and in disagreement with Van Loggerenberg”. The followng. day, Welter made venous allegations regarding Van Loggerenberg to Cemilinx, its legal representatives and the Sundey ‘Times. Philips of Carnitine confirmed in an affidavit that Walter, in 8 meeting hheld with Cetnilinx, its legal representatives and the Sunday Times on 1 February 2014 confessed to infiltrating Carnilinx, FITA and its members and furnished confidential information to the glabel tobacco company and SARS? ‘The romantic relationship tamporaily ended on 31 January 2074, This was followed by Walter making allegations against Van Loggerenberg, (on 1 February 2014 with the lawyeis of Carin and the Suodey Times. She retracted the allegations the folowing ay. Walter and Van Loggerenberg reconciled on 2 February 2014 when she apologised for her actions {the disclosures to Carnilinx) and indicated that she ‘would repair the damage her statements may heve caused. Reter to Exhibit: 00869 to 00682 Refer to Exhibit: 00862 to 00684 Refer to Exhibit: 00547 Refer to Extibit: 00686 Reter 1o Exhibit: 00782 to 00783 azaae Popo ode South Alcan evenve Serie on {© 2015 KPIG Sorin Proosetary Limite itor iep ae a econ Confident soe 10294 26 ‘vranereneies September 2015La On the same day, in an email tothe legal representatives of Carnilins, she referred to her inexcusable conduct the previous day and elo indiceted thet the alegations she mede about Van Logyerenberg were rot tue {nd devoid of any wath, She also emailed the Sunday Times nn 3 February 2014 and requested that records of the meeting be destroyed, further that none of the information be forwarded to en thd party. The reeson provide by her ‘0 the Sunday Times was that her allegations were not basod on fects but rether industry gossip, ep End to the relationship ‘The ‘elationship between Waiter and Van Loggerenberg finally ended on 27 Mey 2014, evidenced by @ WhatsApp messages and corraborated by the | The romantic relsionsip betwoon Totes of Wolter, prepored mid-2014 for purposes etthe Siknakhene Commission. | Set" Loggerenberg end Walter finally enced on The roan for the beskop incu ner cones rainy to | nr rca Dyawhawape mee Van Loggerenberg’s intentions when ‘he pursued the relationship. She | he ‘send to Welter, which Beloved tht he pursue he aston oan oration racing ars | Scere "vest She also bared tim bing paral response or uningherit, | atte ena fod by forong her to resign os chairperson of FITA and withdrew as the attorney te Carntnx Furthermore on 13 May 2014, he sent here WhatsAop message, which according to her was not intended for ‘het the message wes in Afrikaans, He asked an unknown individual whether the person wanted to come ‘over To his house or whether the person had something else in ming?®. She noted thet the message was of a Personel nature, had @ sexual undertone and they never communicated on WhatsApp in Afrikaans, which mede her suspicious, ‘The breakdown of the reletionshio rapidly progressed and what transpired is 9 series of allegations and coup allegations between the two of them (the 2014 allegations). ‘Around the same tine Walter notified SARS of @ notice to summons against SARS and wehon the romentic felationship between Van Loggerenberg. She aso clamed that she never provided rim witn | ions Van Loggerenberg ‘any of her mabile phones for forensic imaging, Further, that she believed thet ended, eines ‘he data was intercepted. She requested that SARS provide her with photos of | of ssurnmors against therm and him, Walter also ‘he imaged handsets and written proof that she gave permission to image the | wrecocrey™, ate handsets and its et” sfrtore wh form pe 3 Refer to Exhibit: 00808 to 00810 ™ Refer to Exhibit: 00812 % Refer to Exhibit: 00582 78 Refer to Exhibit: 00822 Repar the South Aca oveue Senin on (22035 crm serves Popetay Unt liegarion of kegs and Miscondet ignominy Confidenie! renews 3 Sepebar 2015 as0s-19204F 2@- 46.4 Van Loggerenberg explained and emsiled Pikie where he reterred to Van Loggerenberg claimed that Welter provkded hin with neroell phones for forensic imaging as she needed it to-engage with the media He aso claimed that sne {gave him parmission to Took at it \WhatsApp conversations between hin and her and thet she wanted her handsets forensicelly imaged, as a favour, for the “purposes of engaging the media" 7. He handed the handsets over to 6 SARS date enelyst to forensically image it. The imaged data was given to Nesthiing, the Public Protector, his three legel representetives and the origina! deta resides with the data-analyst ‘who made the image”. He recorded that Walter *...gave me permission to Jook ati, but atthe time I did not wish to become involved in her interactions with the meaia” Van Loggerenberg informed us during the search conducted in his office, that he sealed the electronic storege device contsining the imagad date in @ brown envelope. We are in possession of a photo image of an envelope with 2 hancwritten date “Sept 2013", this precedes the dete when the romantic relationship ‘commenced end the contents of the images made”. On 17 July 2074 Neethiing mailed report to Van Loggerenberg outlining certain fincings relating to the ‘conduct of Walter. In the report it is stated that she had various personal end intimate relationships with members of SSA¥. We infer that the content of the report wes not only based on the data that was imaged, ‘but also other sources. ing of information Van Loggerenberg incicated in his disclosure to Richer that he never disclosed andor discussed any case, taxpayer, trader and/or matters pertaining %6 SARS in any way or form with Welter. Contrary to this, Walter, in her mid2074 notes provided examplés. discussed below, when confidential information was shared with her, Informal communications Transcriots of WhatsApp messages (the author of which could not be Van Loggerenberg icenstiod) are avaiable and cover the porods 14 November 2013 0 6 vanuary | Verwns verennestas 2014", 2 Decerber 2013 to 3 February 2014% and 21 Apr 2014 toa May | {09 Bn ‘sharod personal and 20148, Inlimate messages and ‘The gaps of informetion at our disposal are inexplicable, considering that senressegss votre information and that of her forensic images were made of the mobile phones, which is not a selective ; process, » Refer to Exhibit: 00822 7% Refer to Exhibit: 00823 7 Refer to Exhibit: 00828 = Refer to Exhibit: 00830 to 00895 8 Refer to Exhibit: 00837 to 00874 © Refer to Exhibit: 00876 to 01031 © Refer to Extibit: 01033 10 01720 Report othe South Azo even Sie on 20:0 KPMG Servos Poprtary United legations of neque nd Misconduct Confidenia 1805-1294 28 fee 3 Septriber2015Pane We categorised the messages as messages of a personal nature, or containing business or otic related information. Instances referred to by Walter in her mid-2014 notes and corroborated by avaiable WhatsApp messages, available to us, are summarised in the following table: Figure 5 Date Description "4 Novernber 2013 He discussed eleter tothe tobacco industry with her, she reviewed the leer aco [aticed his sumame was incorrectly spelled. When asked about the mistake he replied ‘hat it was on purpose. making it more difficult to locate him on the internet*, VéNoverpe 2013 Van Loggerenberg stated that he hos access to the side that “they” do not seat "4 Nowember 2013 Discussion of the upper layer of the tobacco industy originating in Zimbebweet 72 November 2013 Van Loggerenberg indicated he wes not going o use her in his investigation of the Brattairs ofa global tobacco company, but rther use the documents she supplied him ‘She informed rim that payments for services rendered to the company were roserdod . “offs in their financials. He then informed her about the next step in the investigeton®™\ 26November 2013 | Ho updated heron the investigation inte a globe! tobacco cempeny and that SAAS was looking into the Travelex card payments the UK otfica made to employees in South Avice {end that eight individuals in South Africa were selected for investigation and that thie Payment method was a'hasi¢ form of money laundering™. 28 November 2013 Discussion on Carnlinx employees who turned intorments toy SARS™, 1 Merch 2018 Discussion regarding 9 news antici about her, where he stated thet “A tle storm is about t0 hit” end thet Khoza contacted Mazotti regarding her. Walter questioned! the ‘origin of the message, to which he responded “intercepted *. 8 May 2014 Van Loggerenberg told Walter thet he wes prepering cherge sheets for vetious ‘cases SARS ate involved ins", ‘9 Mey 2014 Walter wes consulted on the tobacco industry because of her knowledge and 12 May 2014 Discussion regarding Walter's audit which Van Loggerenberg should not be " involved in as well as Carntlinx’s tax issues®®. 14 May 2014 Walter ciscussed STR and FIC section 32 requests for documents, he admitted that he ‘es in possession of original documents trom her, regarcing Carnilinx which Welter {Reeds returnod, He offered to assist her with the FIC issue but she said that she would * athe: hendle it herself because he hed a conflict of interest. Walter aso roquceted sre ‘Rame of his contact in FIC. The individual wes communicstod as Nischa®# 21 May 2014 {He communicated that Mslema's lawyers were sending a new offer to Neti (lawyer assisting SARS with legal aspects on the matter) and also mentioned # committee ‘meeting the following day that he would be chairing®® © Refer to Exhibit: 00807 ® Refer to Exhibit: 00638 8 Refer to Exhibit: 00839 © Refer to Exhibit: 00862 to 00863 8 Refer 10 Exhibit: 00866 '8 Refer to Exhibit: 00868 8 Rejer to Exhioit: 01123 10 01124 * Refer to Exhibit: 01064 8 Reter to Exhibit: 01085 10 01066 & Reter to Exhibit: 01068 10 01071 Refer to Exhibit: 01078 10 01078 Refer to Exhibit: 01701 por athe Scuth Aican reve Service on 22015 KPMG Services opto Ui, ‘Snover ot newlates nt Msc ‘vhs nerves 1806-12 20; Ran J Date : Description een 26 May 2014 "Maleme’s court case was discussed and the possible next steps in the investigation. : Van Loggerenberg mentioned that SARS had to make compromises to reech & if * solution thet was acceptable to both parties involved. Welter communicated that she could assist him through her contects es she knew individuals close to Melema end coulé 36 them to assist SARS. { Welter highlighted more communications of a similar nature in her 2014-notes which were not par of the WhatsApp messages at our disposs!, possibly, because we do not have a continuous record of the messages, {462 Email correspondence { Walter forwarded to Van Leggerenberg, the date of which is not known, corespondence between her and the Sunday Times (@ scanned copy) regarding © meeting Walter and Mazzotti hed with them on 20 September 2013 {a date prior to the commencement of the romantic reltionshio). In her emeil 10 I Van Loggerenberg she stated “A offered him the holiday and/or money at this lunch...” A handwritten note on the emeil: “Acriano Mezzott" presumebly referting tothe “A"#? 463 Closing | Van Loggerenberg on 1 June 2014 emailed Nak (an extemal lawyer) & i letter he edited, in response to the 2014 sllogetions by Walter wherein he | Yan Loggerenbers : states thet ‘During the period thet the relationshp existed, our cent aocepis | confirmed in aleze to ! that he may have exchanged information vath you conceming his work, which | information with her ne 1 he believed to ba not umusuat i a normal reletionship oF rust such as what he | “wensheo! mst believed existed between you". This admission is contrary to the claims ‘ Van Loggerenberg made in his decteration of the relationship to Richer i ‘end evidence discussed above. Itis assumed that the etter was forwarded to her as she responded to it on 3 June 2074 and referred to the March 2014 interception” incident | 464 Tax audit of Walter ‘After the relationship ended, Walter alleged in an email dated 17 June 2014 Il that her tax audit was conducted by Pinkham who was in a relationship with | Pinkham confirmed that she and with | van Loggerenberg a ‘oda rolationshin, ‘Walter. in the tight hereot she believed that her tax audit was not independently ' approached. Pinkham withdrew from the tex audit”. Van Loggerenberg during the same period as the ‘relations! L Pinkham confirmed a relationship with Van Loggerenberg many years ‘ago and indicated that they subsequertly remeined tiends. 9% Refer to Exhibit: 01119 10 01115, Il 27 Refer to Exhibit: 01127 . 3 Refer to Exhibit: 01133, % Refer to Exhibit: 01140 to 01141 00 Rafer to Exhibit: 01 154 iL apr othe Sut ian vers Srvc on peerucsues pesca ‘egaions of repites and Micacxt Le ‘singh nese Confident sn 102 30 3 September 715RAGS Selection process in his cisciecure of the relationship with Water to Richer, Van Loggerenberg incicated that in December 2015 he aged cortan concerns with her regarding her income from various sources (SSA and a alobal tobacco company] and whether the income wes properly accounted for from a tex perspective. AS it would be an embarrassment for SARS when someone fomanticlly linked to him was not tax compliant. He “convinced” het to subject hersel ond her practice to @ therough tox audit". A footnote of e wanscipt of @ telephone ‘iscussion between Walter and Evans in February 2014 confitmed thet her audit wie the result of conditions set out by Van Loggerenberg at the beginning of their personal relationship! ‘Welter received a notiioaion of cut letter deted 16 January 2014 whersin the selection process wes not indicated! On 18 August 2014, eter he termination ofthe romantic relationship and the surfacing ofthe 2014 allegations ‘2768 emaiod Pillay, informing him of the selection process for tax aut followed nthe case of Wel, She indecated that Van Loggerenberg approached her (Lange) in December 2013, requesting hor to facilitate and supervise the “Ms Belinda Waiter case”. He also requested her to nominate ane person that could be “usted With high risk natters to “take and run with the case". She questioned Van Loggerenberg asic winy she had to feciliate 10 which Van Loggerenberg roplied thet he and the taxpayer are trons and ‘exnlained the secunty risks that were associated with the case, Lange nominated Pinthamn"™ Van Loggerenberg’s involvement in the auatt Van Leggerenberg requested Pinkham to inciuse him of forwerd 'nformation to him regarding the Tax audit of Welter. He also eve instructions Van Loggerenberg 10 Pinkham on the audit, ‘involved himselt inthe ta ‘uct of Waiter Pinkham emailed a meeting request to Walter on 18 January 2014 and included Van Loggerenberg 2s oprional®, On 17 Januery 2014 Pinkham emailed ‘Walter and inoluded Van Loggerenberg in the emcil, he then replied to Pinkham that she should biind copy him in the future™®®, Pinkham reported to Van Loggerenberg in an emailon 17 January 2014: "/ ‘will sent Isic] you @ progress report an B Walters case next week 8s well as @ ‘Summary of the meeting. | val aso highight same risks identified", We id ‘not locete a report of this neture, Van Loggerenberg emailed Pinkhern on 22 Jenvary 2014, instructing her to contact “Ex Attica Foreign Exchange” as soon 2s possible as they roquite ful staternents for the two Travelex cards! = 8! Reter to Exhibit: 00547 1 Reter to Exnibit: 01°56 8 Refer to Exinbit: 01168 to 01169 101 Refer to Exhibit: 07171 ss Refer to Exhibit: 01175, 188 Refer to Exhibit: 0117, 7 Refer to Exhibit: 01779 8 Refer to Exhibit: 01182 port othe Sut Alcan rem Sere on logan of ineglaites nd Monet 206 KPa Sees Pop Linn ‘singer Cconfidemia) oes 908 31 3 Septamoe 705‘Walter was paid by a global tobacco company for services rendered using two Travelex cards and according 10 ‘an appendi to @ letter, dated 6 March 2074, the cards were issued to Walter cn § July 2013 end 24 August 2013 respectively, in which accounts she received £30 500.00, In an email on 28 April 2014, Pinkham asked Van Loggerenberg if she could query & donation from Comin to Welter", On the same dy, Neik sent Van Loggerenberg proof of donation tax paid by Carnitiny, ‘which amounted to F156 000.00", On 28 April 2014 Van Loggerenberg fowerded the emeil to Pinkham ‘ond noted: “Please-expedite the euait regarding Ms Walter. Iti taking too fang now" (On 27 May 2014 {the day when the relationship broke up and instigated by the mysterious Afrikaans message with sexual undertone on 13 May 2014, clsimed by Welter) she sent 2 WhatsApp message to Van Loggerenberg, incicating thet she was extremely upset as his “exgitriend” wes doing her tax audit. Van Loggerenberg sent an emeil to Lange and Pinkham and cequested them to arrenge for ‘Walter's tax audit investigation to be re-assigned to another incividusl. Pinkham emaited Watter on 28 May 2014 informing her that De Lange took over the tax audit “as from todey""™ Van Loggerenberg instructed Pinkham to blind copy him, when informing Walter of the change n allocation of SARS official responsible for her audit." ‘Ven Loggerenborg convinced Waker to subject herself toa tax aust, The person oxginaly allocated {othe tex aut 0:80 hod 9 relationship with rim. He Continuously stayeo involved in the tax ave (On the same day when the romantic lationship betwaan Van Loggerenberg ‘and Walter ended, the person was replaced, Notes, dated 19 June 2014 provide details of a meeting with Pinkham on the tex audit and what transpired thereafter", Pinkham stated that when Ven Loggerenberg hended ner the audi on § December 2013, he required that she (Pinkham) should report directly to him end not her line ‘manager. She elso confirmed that she (Pinkham? was in @ romantic relationship with Van Loggerenberg, vesrs ago end that she wes not aware of the relationship between Vian Loggeranberg and Waiter when she was requested to perform the audit", it: 01188 no 01190 t0 01191 1) Refer to Exhibit: 01191, 01192 and 01185 12 Refer to Exhibit: 01197 3 Refer to Exhibit: 01116 83 Rafer 1o Exhibit: 01200 N88 Refer to Exhibit: 01202 16 Rofer to Exhibit: 01208 t0 01209 17 Refer to Exhibit: 01208 Report othe Sout ican revenue Sov on 2018 KPMG Servicue Proprintary Lite allegations of Wregutriies and Misconduct Confident ReNs06 9204 32 Aieghinsesere| 8 Septambor 2015Heat map of allegations and investigation results The matrix below is @ crystallisation of the key allegations investigated and to which individuals, RES forming the Subject metter of this investigation are linked, during the periods or at specific times when the events occur: The findings ere based on documentary evidence, unless otherwise steted, identified by us during the investigation. Allegation Finding Van Richor ; Loggerenberg Unit Existence of a covert unit in| Confirmed = 3 = x SARS Existence of a rogue unit in Confirmed = = x SARS. Appointment of members of Confirmed 7 = ' x x the unit not following SARS i processes and policies Members of the unit did not Confirmed =i = x x work from SARS premises Purchasing of surveillance Confirmed = = x equipment by SARS Unlawful interception of Confirmed a = x x communications Van Loggerenberg using this | No clear x = = x covert unit to conduct illegal + evidence end improper activities : intercepting communications No evidence of Zuma x x x Equipment used to spyon No clear x x x politicians evidence Radebe alleged that meetings No clear = x x with a taxpayer were evidence monitored by the secretive investigative unit at SARS Radebe alleged evidence No clear x = x x obtained was used to tailor evidence case against him Fp tothe South Aisa enue Seni nea llega of ieplarie ad Mcndet huge Contdentis| arsos-sazear 33 “eee 3 Septombor 2015Fane Allegation Finding ‘Pillay =; Van Richer; Pikie { Loggerenberg Unit ee, Relationship Romantic relationship Confirmed = | « ste x between Van Loggerenberg and Waiter Ven Loggerenberg initiated, | No clear x their romantic relationship | evidence with the sole purpose of obtaining incriminating | information ebout her clients ! ii the tobacco industry 0 * x Van Loggerenberg declared his Confirmed relationship with Walter in early February 2014, despite the i i relationship commencing around | | October 2013 w x Tne tomeintic relationship i = = = x botween Van Laggererbergand ° i Waiter caused conficts of | interest i - Van Loggerenberg shored cent | Confirmed and SARS confidentiat : information with Walter Selection of Walter for tax audit wes irregular and outside SARS’ | process of selection oo a ‘| aol Ven Loggerenbeig's involvement | Conti in the tax audit of Walter and. while they were stil romentically involved crested @ conflict of interest Van Loggerenberg imaged the ' Confirmed = cell phone of Walter and used it | x x x 10 forward his case : " x x Van Loggerenberg leeked § Confirmed x Welter's information, mainly | contents of WhatsApp messages (on her cell phones to the press. She alleged that it was provided to him not for that purpose but, for her own private use Fath Sot ia rer Sei on . monn nace aegis res od Macardas Seo seen hoe cone fms 88 3 Sonenba 215Allegation Finding Pillay Von Richer Loggerenberg Unit SARS ge SARS ovined a brothel No clear 7 evidence found X x x 7 SARS officials contravened the Confirmed - laws of the Republic of South : " u u Altica : The involvement of senior Confirmed 7 = x x otfiias in operational matters = ‘rested the risk that approval controls could be eroded Itregular involvement by SARS» Confirmed 7 = ‘management in tex = = x x investigations Participating in & number of No clear comupt activites ! evidence x 7 x SARS incurred irregular Confirmed = = = expenditure = = ‘SARS settled loga fees for Ven Confirmed = = x = Loggerenberg = = Van Loguerenberg's special leave | Confimed = x was irregular : OF No clesr distinction between Van | Confirmed x br x Loggerenberg's person life, his. charity work and his capacity as a senior SARS employes Repatothe Sith ian een Sei (£018 KMS Serves Posi Limite, ‘sega of irene ans Misconduct ‘ieee Conon vena 6Rane Conduct of SARS officials Gp Introduction Allegations raised indicate irregular conduct by SARS officials and the surfacing "4 ) ‘ of it in the media caused immense damage to the reputation of SARS. For we ‘example one of the allegations which was most probably based on incorrect} No documentary evidencato the ettect information or misunderstanding of context was @ report to the effect thet | ths SARS owned and : SARS owned and operated a brothel. We found no proot thereof, apert from | 9Peretede brothel ‘an explanation provided by Van Loggerenberg anda member of the Unit, (| but the perception in the public domain is thet itis factually correct. The actual ‘end more correct version mey be that of meandering SARS officials that took i part in interactions of a sexual nature with prostitutes, i ‘SARS officials are vulnerable and therefore utmost care should be taken to maintain the highest levels of ethicat ' behavior and integrity. ‘They are in powerful positions’ and can easily be drawn in to positions of ‘compromise by being or seen to be remotely involved in compromising t situations, affecting SARS and the individual, ~——-£- f ‘The alogations of mizconduct tarnished postive percertion general pubic had on Sans | “The alleged misconduct tarnished the nite percption general public hag on ‘the organisation and it may even have negative consequences on its revenue collection abilty, due to the fact that there may be a decrease in the level of trust in SARS, evidenced in the redia eporis and generel discussions in public ‘SARS needs 1 stick to. Rs mance anc avoie boing spuece, Pillay ‘alowed it. \ SARS needs to “stick to its mandate” and avoid compromising positions such 2 being used 8 a political tool. Operations Sundey Evenings ilustretes how the powers and positions of members of the Unit were abused inter ali, by t Pillay, for reasons other than for the’mandate of SARS. Itis unacceptable for a SARS offical to serve the agande of a politcal party the fr she supports} in the context of his or her employment or be seen to be seiving the needs of “friends", as opposed to collect revenue from all i texpeyers on a feir, equal and equiteble besis. This includes internal ‘communications. An example of such communication wes when Zulu informed Hore and Magashula by email "Got a call fram my nephew from London last i night after ettonding a dinner that was hosted by Dr Mamphole Ramphele, she | SA%S Code of Conduct was singing preises about SARS..."", Hore forwarded it to Pillay and the | 277! the ecient of of @poltical nature which are inappropriate. response by Pillay to Hore, Zulu and Heed was: “We have recently been | (0le{ pay ln SAAS? praised by Mosibudo, formerly of Azapo. In parliament IFP was very | probably bing pleced in ‘2 vulnerable position’ complimentary especialy to our outreach progremme in Durban and requested 18 Refer to Extibit: 01211 - gor oie South ican event Serie on ceaotskrnc Seren Provan Ue legains of Ineguarila and Micon ‘wr Confideniat 805-196 6 ce gis —Pave "that Sers |sic] get more money. Now Ramphele. Sometimes, it's dangerous when the opposition preises\” Head responded “As a civil servant do we have an opposition?" when Pillay responded “He. Opposition as in ‘not the ruling party!” The question is, whether this was a display of the culture and attitudes within SARS? Allegations of targeting certain individuals created @ negative impression which extended to the wider Population of texpeyers, seeking opportunity to argue that their matters or disputes were dealt with similar ‘agendas, thereby fostering itdiscipine Al of this elevates the importance of the question posed in the Code of Conduct for SARS officals, being “.6m | the recipient of attention beceuse of the role | play in SARS?", which is one that should be answered ‘and correctly it continued to say “If the answer is yes, you are most probably being pleced in a vulnerable position ‘The levels of trust ariongst SARS and other government bodies were affected i by the conduct of SARS officials, as is described inthis report. Consequently it had a negative impact on the fficioncy and effectiveness in revenue collections ablity of SARS and to successful investigate and prosecute ‘timina's committing serious tax offences Decreased levels of TE wust amongst SARS ‘fficats and ‘government bodies had a Logative effect cn SARS to cory outits mancete, Because of the investigation, unguarded and throw-away remarks such as “the ‘criminals wil now get aveay" were made towards us. The real question should bbe whether misconduct of SARS officials is not the real reason? The general conduct of SARS officials and/or employees should et least be ‘gouged against the: © South African Revenue Service Act No.34 of 1997; © Tax Administration Act No.28 of 2011 (the Tax Administration Act); '* Constitution of the Republic of South Attica (the Constitution); © Vision of SARS (the Vision}: * Velues of SARS; and © Code of Conduct of SARS, SARS defined its vision in 2013 as: "Qur vision is 10 be an innovative tax and customs agency thet enhances economic growth and social development, and thet supports the country's integration into the glabal economy in a way that benefits all South Africans” From our own perspective, questions io be considered when the conduct of SARS employees andlor oMicials ere measured, include: © Would the actions result in the increase of revenue collection efficiency and effectiveness? © _I8 the action within the laws of the Republic of South Ace in general? apart tothe South ican oyenue Serie on (20:0 HPV Serene ropa Lines leptons of krequsrtis ant Miscendic, sites con ms 3 September 7015 os. 18200F| 37Rane © Is the action inline with policies, processes and procedures guiding SARS? © Is the action in line with the principles of conciuet prescribed in the Constitution of the Republic of South ‘Airica and the values specifically listed by SARS? r ‘© Is the action in ine with the Code of Conduct? { 2 Would the action be perceived to be misconduct without understanding the actual context? ' Below we deal with specific statutory, regulatory and policy requitements on SARS officials (nat limited 10 members of the Unit) and instances of misconduct obsorved. The South African Revenue Service Act No 34 of 1997 : The South African Revenue Service Act No.34 of 1997 established SARS to efficiently and effectively administer ‘avenue colectonardcontel over theo, expan, manufacture movement, sire or us of ern goodés Within the terms and velues of the Constitution, Gp Code of Conduct The Code of Conduct wes identified as one of the areas, requiting improvement and review in 2012" and during the ensuing raview and developnient process, 2 Commission of Enuiry wes instituted into to the previous Commissioner's conduct with zhé completion and development of 2 draft Code of Conduct as one of the results. Its stil in draft format and net finally avcepted. Previously, there wor the Cede of Ethics and Conduct 1983 (revised in 2008) The overriding purpose af each code was to incorpotate the values of tha Canstitution affirming commitment to the principle of good govamance summarised below. . Figure 6 Constitution values High standard of professional ethics Efficient, economic and effective use of resources Development oriented Impartial, tar, equitable without bias People needs responded to Public encouraged to participate in Policy Making Accountable ‘Transparency — timely, accessible and accurate information Ne Rater to Fxhibit: 01219 ep tthe Sou Alan ree Seve un “rvs KPMG Sano rina inte seetions ot negates end Misano ‘itahemeewea = ee Confidontat ave 102046 28 23 September 205Constitution values rere neem errant Good HR and carser development practices Broadly representative employment and personnel management ‘SARS values ‘Courtesy and commitment, integrity and honesty Equity and foimess ‘Transparency and openness Mutual respect end trust Maciune 644 Introduction According to the Audited Annual Finencial Statements of Wachizungu for the 2013, 2014 and 2016 financial ‘Year ends, the organisation started as @ “club” referred to 88 “Wachizungu Fundraiser Club” The Annual Financial Statements indicated thet the “Wachizungu Fundraiser Club” was incorporsted as @ Non-Profit Company on 25 October 2013", when it also changed its name to Wachizungu. Pinkham, Van Loggerenberg and L Kotze ae listed as directors of Wachizungu and were appointed on 25 October 2013". Only Pinkham and Wan Loggerenberg were employees of SARS. The compsny was Goregistered in the 2016 financial yesr. Pinkham also confirmed having had @ relationship with Van Loggerenberg in the past During the sittings of the Siknakhane Committee, it was alleged that the conduct within end by Wechizungu Posed a potential conflict of interest as some of the donors are entities end persons thet either have disputes with SARS or remain to be or were service providers of SARS, In response to this allegation, Van Loggerenberg provided a background email regarcing Wachizungu to Pikie end Pillay on 29 October 2014. He noted thet Wechizungu etarted es an informel club which had the intention to participate in an ennual event, when various teams travel across Atrica for 18 days. The event is ‘organised by an independent chery (we understand that this charity was called the Put Foot Foundetion) "2 ‘Van Loggerenberg was on occasion # participant in this event (we understand that this annual event wes called, the Put Foot Rally), The intention of the event was to reise funds to purchase and donete new school shoes to underprivileged children. 10 Refer to Exhibit: 01312 12) Refer to Exhibit: 01314 2 Refer to Exhibit: 01357 Aegon tote Sth Azan oven Service on ‘02016 oc Senden pi ted ‘legatns of kreguarties and Miacondit 5 KPMG Sern ropriny = ‘Avvgnts teen 506-1048 39 3 Septarber 2015wane Ven Loggerenberg funher indicated that crews were allowed 10 advance ihe cause of a second chariy of their choice and that Wachizungu chose the VTET™, After the event in July 2013, Van Loggerenberg realised thatthe concept had more potential ad he approached Langa when in September 2013, Wachizungu ‘wes registered as a company. Wachizungu added enother charity that it intended to support, which we understand was the Wachizungu Orphanage and Academy. Van Loggerenberg kept in his office and on his laptop allocated to him by SARS, records and information associated with Wachizungu. Considering that the information was kept on SARS premises and assets we considered the information relevant for use in this investigation. The information is limited end does not provide a large amount of deta There were ellegations thet the intemet website of Wachizungu contained @ list of donors, which include substantial amounts received from targets of investigations and taxpayers. On 28 January 2078, we accessed the website ‘and observed such a ist, but no amounts were reflected. An attempt was once in made to access the website at the end of February 2018 when the The extemal auditors of Wechizungu proved Uunquatifed audit ‘opinions onthe Annual Financial Statements of Wachizungu, This we : doom to be website was not active and could not be found on the internet. It was once | extraordinary, -corsidesing the ‘again searched for in March by us and found to be active with a statement | inceriannes associated ‘th assarnon ‘

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