Ramaphosa appointed the commission on 23 May 2018 following his announcement in the 2018 State of the Nation Address that he would take steps to stabilise SARS, restore the credibility of the institution and strengthen its capacity to meet revenue targets.
The commission was chaired by retired Justice Robert Nugent, with assistance from Michael Katz, Mabongi Masilo and Vuyo Kahla.
The terms of reference for the commission covered the following themes:
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