Mkhwebane makes more damning findings against Gordhan

She released her report into Gordhan’s meeting with the Guptas as well as the establishment of the so-called ‘Rogue Unit’ at the South African Revenue Service (Sars) during Gordhan's tenure as commissioner.

The complaint was laid by the Economic Freedom Fighters (EFF).

On the Guptas, Gordhan told Parliament he had forgotten about a meeting he attended in 2010 where Ajay Gupta was also present.

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Mkwebane has also found that Gordhan was aware of the establishment of an intelligence unit at SARS that conducted covert activities in violation of the Constitution.

She recommended President Cyril Ramaphosa institute a disciplinary process against Gordhan within 30 days, and for National Assembly  Speaker Thandi Modise to refer the report to Joint Committee on Ethics and Members.

She has also recommended the police investigate possible criminal conduct by Gordhan, former deputy Sars commissioner Ivan Pillay and other officials who were involved in the intelligence unit.

"I look forward to the full implementation of remedial action in all the report, I reiterate that the mere action of instituting a review proceedings does not suspended implementation. If anyone wishes to both institute a review and suspend the implementation, I advise them to obtain a court interdict staying implementation. It is important that we draw a distinction between an appeal and a review."