Moyane’s fringe benefit taxable?

It comes as no surprise that suspended SA Revenue Service (Sars) commissioner Tom Moyane is fighting against President Cyril Ramaphosa’s moves to oust him permanently from office. Nor, given the conduct of ANC apparatchiks in the past, does it surprise us that Moyane’s legal bills – for his challenge of his suspension – will be footed by the taxpayer.

It is clear that Moyane’s fate is due to the political and administrative house-cleaning, which Ramaphosa promised when he took over as ANC president and then as president of the country. Moyane and his comrades can bleat all they like about Ramaphosa having predetermined the action against Moyane because he was closely associated with Jacob Zuma. However, the fact remains: Moyane has to answer to serious allegations of corruption and failure to do his job.

But here is another thought. At the heart of this tussle is a relationship between employer and employee. Essentially, Moyane wants taxpayers’ money to defend himself against his employer.

Is this not, we ask – and not only tongue-in-cheek – a fringe benefit, accorded to the Sars commissioner? And should he not be expected to pay the full amount of tax due on it?