The Nugent ­Commission will begin this week's hearings with further questioning of the South African Revenue Service's  (Sars') human resources head, Luther Lebelo, and the law firm he allegedly used to purge senior staff members.

On Monday, Lebelo is due to make his second appearance and give evidence about the existence of the rogue unit. He also allegedly paid law firm Mashiane, Moodley & Monama Inc almost R1-million to compile papers to show that the unit had existed while former Sars acting commissioner Ivan Pillay was at the helm.

In July, Pillay testified about the fear that gripped fellow Sars employees after the appointment of now suspended Sars commissioner Tom Moyane.

Last month, Lebelo made a failed bid to distance himself from allegations that he was Moyane’s "hitman" and that he dealt harshly with those, including Pillay, who were perceived to be Moyane’s rivals.