‘RUTHE DOSCIPLINARY INQUIRY HELD ATEANBTOR: fn de meter benweea: hi ase onsen the spiny bei even the Seah Aten Reverse of Serviess (the employer") and Mr Jonas Meshud Msterelowe Che empiayss"), 1.2 The exsplcyar ins proffered whi (6) eHlegations of miscoutact charges cogeinat ths exaployes, ES Tho hearing wes held on 27 aud 28 July 2007 and apats on 15 August mi.Pege2 wf 60 2 BRIEF RACKGROUND PACTS at as (On 15 Septesnber 2016, the exployer varved the employes with # notion of euspecsion, This wer eebrequent to the employer ianioning a fnvengetios arom the Finacial Tatligence Cente report dated 17 May 2016 ("FIC epee. ‘Thos FIC report uncovered wit le terms “seventy five (95) suspictous end ‘taunt cack dapcits end payments” used into the employes's lent exon, ‘Though not diet relevent ix thess proceodiage end for purposes of sompleness, I mist mention thet the employee soussiod t Go -saspencton lat hes since challeaged ke validity. That dispute bad bec reftrrsd t0 the COMA. ‘The tenas of fic camployee’s suspension ewe ax GoWOwe: “al you are hereby suspended for thirty (30) warking dae ‘with Jill poy and benefits, ponding the outcome of a ‘tevestigstion andor subsequent disctolinary bearing. 8) You resin bows by all SARS pellciee end procedures at * wall ar the SARE Code ef Conduct end all other applicable policies and procedures,Foge 3 of 6 Although your servicer may nat be required by SARS during your munpenaion period, you seed to be avellabte cand contactable by SARS. You are required to farsish SARS vith the adress exd contact detats of where yaur wilt rexide durbog your suspenston perl, D Yo need to obvain pormiiston fiom the SARS representative mentioned below before visiting any SARS Presises or camtacting SARS anpleyees dering working ‘ours end “am * (ouphesis sted 25 On 13 Ismemy 2017, the employee eookated Don Nantootat (CNannostsl") by way ofs telephare call end the employer desmed that tobse bresch of his nspension conditens. 26 The etaployer of 19 Jesuary 2017 served the enxployee with = charge sheet! Later emf on 12 June 2017, » consnlieted charge sheet wee served on the euployes, 34 Ths fallowing ore the churpes Get wore proffered opsinat dhe empioyee:Page dar ea “CHARGE I: BREACH OF SURFENSION CONDITIONS SLE a2 Bis Be (Os: 15 Septnasher 2016, you were placed on suspension. (One of ths earpension conditions goveulag your suspension iz Get yor Ge mt to conieot SARS employess without permsksiee fiom Mr Tebote Mokoom or Commlastones T Moyers, Ou ES Jomary 2017 you telephanislly coms? Dian ‘Nennoolat ond discasend © taxpayer ent « current active tx smaties, ‘Your conduct as wet out above fs fo beoash of your mcapesion, couditinns, (CHARGE 2: GROSS INSUBORDECATION 3s Os LY October 2016, you wore reninded ext instructed by ‘Million Mbuthe via exit not in pontzet nny SARE sxmployzes while peur seu on curpessien.WS 347 Page 5 of 60 otwisending thie ineostion, you again eontaoted « SARS eaployes on 15 January 2017 as filly cot ont in cbmage ano steve, ‘Your eondvot constitates grovs insubordination. CHARGE 3: FAILURE TO ACT IN THY: WEST INTEREST OF SARS ANB/OR FLACING SARS IN A POSITION TO BE SROUGHT INTO DIEREFUTE BLE BLD BIO ‘Your suspension and the sessomr that brought aboot your ‘stepsnston have been ths subject of wide motia covernge. ‘Nobwidisasting the medi sltention end your seslor position vwlthin SARS, you proceeded to conduct yourelf m set act in ‘charge one and two above. Ax yout ure aware or ought to be ‘ewe should your conduct a aforased becoms publically ‘vow, fs tre potential to place SARS ints disrepute. ‘Your condust ine potcatie! of putting SARS fume disrepate, CHARGE 4: ABUSE OF POSITION ANIVOR EXERCISING UNDUR INFLUENCE Shad ‘Tn contacting Neoanolal ns set out in barge 1, you caught wo Instruct exdlor direct and o¢ unduly tnfluenes Nessoolal in the peeformence of bis duties, Nansoblah Goes wot rept to you,Bada Sus Sa Bas Bde Page 6 of 60. ‘You hed no euthorityw dives, entrust or nSaanae Rescate je the performance of fds dnfies. Yeor conduct comttioites an abuse of yoor position as « sealer SARS employee, ander ‘cxticising influence on « SARS employee. ‘On or ubvut & Fabrony 2012 you were appainted as x direcine of Biz Phe Wasx (Pry) Linmtied, ‘You filed ts dianfoce 12 BARS, your appotainient ex director of Bis Flee Worn (Pay Linnited. 1a representations mas ax part of an investizetion yo ststeel ‘hat yor fred provited the director of Bs Flee Woex, Lobes ‘Moles, with Gnanciel eselsteace end eustegis finding, advice se plarning, ne woll ee capeevision of otal ‘Your conduct es aforemontinasd constives ¢ breach of the Interne! ties Policy well ot the Code of Cacsuce fs thet you teaewingly andlor deliberately aed of in ehowantamner where yon ongl to have known you were sequised to disalaserBAa7 3118 Page? of 60 S1d6.t falled to disclose your eppoiiment 25 director andlor direstoniip in Blz Pio Worm. ‘Your conduct es aforementioned constitaies « bresek of the ‘interned Ethins Polioy well ws the Code of Conduct tu thst you knowingly endior dstiberately andlor in chosmetences whee yea opght to keve inown you wen mqued t@ obs ‘permission: SMATE the to obits permtevion tm underisos eutse employment es required. Ia ection, given your scalor poaliton within SARS, your ‘conduct us afbrementionsd leo cousiitules conduct _nibecanning of « porn in your passion anivar dishonesty. (CHARGE 6: BREACH OF SARE INTERNAL ETHICS FOLICY- CONFLICT G5 INTEREST. FAILURE TO DECLARE IMMAOVABLE PROPERTY AND RENTAL INCOME AND/OR UNBECOMING CONDUCT AND/OR DIEBONESTY 2419 1s came af tee SARS Inteosel Hikioe Policy exe established eactice, you are naquired to disclose dotells of immovable property registered ia your meme and eny resuel inscose ‘escived ts respect thareat,Page fot 6 3.1.20 in-3012 you filled to doctor the flowing propesties; 31.201 38 Breokionds Ridgs 34.202 4 LevondarLane 3.4203 2195 Konnandel SUZ Yn 2012 you flied un dectere the fbllowing propssiess SLDLL FB Brooklands Ridge S212 4 Lavender Lane BAZLS 2198 Kosmoatel 3.122 1h 2013 you fled w decles the fallowing properties: 34221 2193 Kosenoatel S125 In 2088 you failed to decks the folowing prapeesees 21251 38 Brookdale Ridges 31232 4 Laventee Lene BA233 2103 KosmasielPago 9 of 3.1.24 lu ail the aforememtionsd yearn, you clay Selled to deatme rental Income recetved in respect off 4 Lawasier Lene, Semmunectield este. 3.1.25 Your conduct a slbvesald conetinstes © breack of policy endfor poodles snd given your senior postion within SARS ie ‘conduct axbscoming of & pereon to your pesitfon andlor sistouesty.” SUMMARY OF EVIDENCE 4.1 The exployer called four (6) witnesses. The explayes ie the only oxs ‘whe testified on bis behelf ALL Dion Nemsoolet 4db1 Be is « senior manages, High Velue Boforonment Unit, whiol iavotves the ecllection of high value ‘ceses ene Sipe, 4.11.2 On 15 Jnsumy 2087 ot acound 19652, be received s al Som ts exipoyoe,41.b3 ahh 41S Page 1060860, ‘Th ecoployes edvised him thet he bed recelved & call from Mr Rudesat Mukwevho CMekwevko"), ‘Rrgprerenattve of tis Mplenne fimtty, Mukwooho requested an urgent meeting with ‘Neanoolel. However, dove to the not that he was oa leave, ke contacted the employee, ‘The employee regumied that ba most with Bulswovto, ox the Miploane Ranally mended thelr ax lserence estou sued waited to setts thelr tex lapate wh SABE, The eapleyer ako entionad the fhet sat Muiowovho nidsed the qusstion of the ussesmnsat bavieig bom dors by PriseWetstkouseCoopen (PWC and not hy SARS, Further that if 1 were ‘owe, thet woold Lave been iegular wine uch eoaduct would be contary tm tho Tox Adesidotration Act,4127 4118 aL 414200 44401 ands Pope 11 of 60 ‘Ths employes wes awere tht he was on leave at ths time end he upolsgiced for distrbing him ‘Garing bs leave pated, ie doce net heve the power to agian wo sentenment ‘eprocontets andor oomepramives, ‘He apread wo the meeting end requested that it ust ‘be bid on Monday 16 Jemuney 2017 ot 11800, But for the employee's request, he would eve met ‘With Mukwavko dusfog the cous of that weok fier attending wo is ome xf Geelertatag ‘Bisel with the merits ofthe matter, Hie sort a vest meeaage 10 Vusl Ngguinans and sdvieed him thst he ied veseived « call Bose the ‘enpoyee bx reation fo ti: Mpinene restr, ‘Tho cnployes wdvised hi pot Jodo moving ‘meals: ths leer when desting with Mukwavhe.412 Page 12 of 60 4AL13 He eccoded oo the request beceuss the employes if ‘biz superior end be ben respect for bie, ewever, he was not pressured toto dolag making. £6. ating in u partiouter eny. Me Milian Mibetho 442d 422 Alas pier ie isan Enoployment Relations Gpeelatie, Re wes tabed with communicating with the exployse repunding kis sxypenslon snd the verlous ‘eurensions of the empsioyse's suspic, The exaployes xs suspended dum to elegations Iovelled geist kit emawsting from the FIC port, Om Ut Gotober 2016, he atdesced x email is ‘whieh be reminded the employer of his suspension, conitions, The email was sant & te exployee folfcwing the Commlsstonss's edvics ther the cesployse bed wttempied to contest Bis evel as.44a5 4128 aint 4h8 Fege 13 0860 ‘He bad fmther communications with the employes, ding hi suepenston, owing to the fist tat ke war fasted with handling the Lackay metier in which tee eamployer was e wlmness, ‘The exiployee eonuired whether ix responding to ‘Met's mesoages, woud ke rot be resting his sovditinns of muspension, ie edvised the employee on 26 of January 2017 by ‘wey Of & text mesiage thnt the employse wet not ‘teaching his suspension confitions when be commenicates wlth hina rgssilog tie Leckny smutter as dhs muir fs not rebated to te FIC rept Investigation. ‘Ths euptoyer hes working hours that ate publishes far office workore and they ars 7530 to 16450 end ‘the0 en 1700,4as Pope 140860 ‘Tebobo Miokoens ("Mohoens") 41st 41a A133 ALS 4138 ‘He tc employed ax the Chief OfSee, Haman (Ceph end Development, He war involved io assiotiag tha Cosuxissionsr, ‘Thomts Meyene in issuing the mopencion Othe Comentecinese'9, ‘Hoborame nware ofthe telephone eal meds by the enployic to Nemoolil whee be retuned fot leave, Hie was the fodividuel who wer teked with feetimtiog conmmuniceton becwess the earployes ead the employer, reguniioss of the tnt thatthe Commmissiowar in wisn bees named ox sks etine peron with whom tha suployes could ‘eoumeunstt, ‘The eanployes mover requested penaiefon fun ‘ties prior to cxmumuniesting with Noses,4138 4137 4138 Page 15 0f 60 1 permission hd ee requested fiom him pre is: ‘te exployes comumnicating with Nesnooha, he wenld have considered the eireuastenses of the cal, the bass of the requert end ifthe employes fs ts contact any of Bis colfesgnes specitiatly who wnight sve to deal with che relevant meters led is the request. Be wenld thee saske « ‘deteraiation 8s w whether or wot 19 coment th Jina enansper of the emelayes. 1 respons to tes question that ff eaked hl as to whether wae bis muorty to prast the eanphoyes (pemmitesion to speak lo SARS employees daring his saepencion was ouly linaited to ths ismuex stipulated ‘in the notice of ssepensios, be respond tt the «dfiemative ‘This issue wes ceptored by de ernpinyer’s fogs] ‘represeatetive in on ettempt to oleify his respouse te the question thel I hed asked him. He confined ‘the corvectmens of the seeponte that he hued given. ‘He eter changed his enswer when the kw war explored FrtheFags Bat 6 4139 With regu wo the employees exmpenstos, it was decided thet the eneployee be placed en exepension fle having considered the seriousncin of the dlegatione that hud been reised egatast him sx weve being tnvestigetod. The employer wea further {eided by Discpliouy Code and Prossdare Polley ‘peovistons dealing with suspensions S1SAG He wee eked sBout the limitation thet is insod by paragraph (6) of the nntice of suspension, Le. he one that relies (0 the workings hours. Hit esponnte wnt thet: "URMOKORS: Pleat 4,1 do not thing thes swwrealistteHoitatlon becmare working keurs difer fro wa expect of ee aperation ta the other.” 414 Ms Tmneta Falth Gopane (Gopene"} 414A She emannyer, integrity Comnplimece Officer, 414.2 She ie regpbestohe for massing secasisy vet, snd ounfte uf interest at SARS,Page 17060 4443 Al SARS employese are required fo declare all ‘hake private latoret om ax cuts beste between ‘the period of Axeil snd May, The employees ee farther required & epply for permission 1 they ‘wish to contact wotk outside of SARS, 4144 Employees are required to declare alt thtr chases, directorship end partnerships & sccordenee with the Ethics Potisy. 4145 She was token thragh the desleratlos 06 page 79 Of bandlc A and the fllowing wes her testiecony: 43.4.5, She printed the document om 28 of October 206 ster she bad been requested by ransegement os i weu relevent to an ongoing tavestigatas, 4,145.2 The devlartion of Apetl 2011, for purposes ‘OF Gr under pecpsty, only refers to Centurion. Ih.dves not provide the details theceat!Page 18 of 6 ALASS The propane vinats at $8 Brooklyn's Ridge, 4 Lavender Lane end 2193 Rosmomist were not fic is the dectareiow fomn sdsntnod on 7 Bavember 2012, 41ASA No propenty tas Sonn fs the decteestion {orm aubaltied 0226 Apri 2023, 4165.5 Wo poopesty ous fread in the desketion foes ated om t paid 2014, 4.1456 No reatel income weu dotlered for ths year: 2082 aa 2013, 4146 ‘Thu eraployee did not cbtela any epprovel tom the cenployer for any et remneztion. 4tA7 IE the comployes bad previously deolered propony nx ceria yosr, hat property will remain i dhe syste hooraver, under the profile of tht specttic Year ia which i wes destured,asa 414g Page 19 of 60 ‘The system requims employees «6 anuwelly elthor ‘update the onisting decterntion, export the existing: decluation ar to ereste anew eclasetiog, ‘The eamaner in which docierations fs dase fs not ‘Preseralby the potioy, Howeves, i ie arate that exists by vite of the system used by the employer. | 44410 Ho sction war teker agsinat employsce thet bed proviously not declared. 415 Mr Jonns Makwakwe Chskwskswe") AAS 4152 He fy the Chief Olen, Bunitese and Individual ‘Tenes and hea been in ths employ of SARE foe 8 period of twenty-two (22) yearn, He Sint niet the Mplasne fexally im Merch 2009 wher he fd bean deployed to KweZiaha Nita! to provide executive ledorchis.4b 4A SA 41ss 4156 Page 200860 othe yeor 2017, he ware witness forbs employer in diopate i ed paleo the Mpleane fmf. His batiover bo war expended beceuse (he BIC seport heel wide medic coverage esd thus bin ‘conilaued presence would comes wmnoseary bares or attentios tothe employer. From the reading of bls notice of suspension, be ‘Was not permitied to ooutect aod or usccey tho coployors offices dering working hours witha, obtelaing permiazion, ‘His macs & tefephows cali to Nemoalal efter be received & cell Guan the taxpayer’ repreccatative, ‘Mokwevho, whe sciviced him tut be hed ben tying toma oom with the eployer garde the Mpleene matter. Mukwevho sivised bie thet te urgendy needed te mest representatives of the sanployer for the following reasvas: 4156.1 The Mpisane Sanity unpsatly nsedod their x leerenne certificate,Pogo 21 of 60 4.15.62 The matter was set down in esent for the need Tuesdsy end Mukwevhs was ewars of the: PWC sepa tmgeter with the proton aemcisted therewith, 41.563 The Mpleens family wanted to stile the matter with the employer prior to the ‘schedisted count dete sad thie ie the reason that ‘dus meeting had to occur ox Motitsy, 41ST We did nol think he wer breaching his suspension sossitions when Be sostatied Nannoolal ex the Inter ors oe Jeave, Lo, thus “working hours” wore not epptleabie. 4152 When 0 matter je tho aubject of Higstiog, no indivi of SARS can sets 2 matler with & tuspeyer. Any settlement and/or sompromitc is reeommented by « commitiss known a8 @ Tier 4 somedtne that mikes recommendations the Conanissioner.418g 445.10 ASAE A512 Pegs 22 of 65 Hie wes & witness ou betalf of tie employer bs 6s Leslry wate. Alor Mbathe bed eomtsated len, the cont 8, teat message fo Abate as he was not clear whether ty communicating, with bint i relation t the Lackay enatir, ke was breskine bit ‘suepention conditions. Hin understanding ofthe deciaretion ayetens fs chet be is invited by the system sod the sytem wilt ve all the details and thus eave as evidesse of the deciaraGons of ths proviow: yous, The system will require ihn to either confion the cument information wn it mppoare ox ths eter or wpe ihe eolsting information that is on the syste. ‘Bik Burhor undestanding was thet be only nondod (© update the system ifs wanled to inctads new declarations, ix, tions he kad mover previously ceclerad, Brookdya Ridge end 4 Leventer Lacs oe ‘investment propertice fom which be exrus rental