The Nugent inquiry was investigating governance issues at the tax agency, which has been mired in allegations of mismanagement that have deprived the fiscus of billions that could have been used to fund key services such as health and education.
Sars has had a shortfall of about R100bn since Moyane took over in 2014.
Mpofu said there would be no “inconvenience” to Ramaphosa if he were to reinstate Moyane.
Kameshni Pillay, for Ramaphosa, said reinstating Moyane would deprive the president of his right to exercise his executive power. She said the appointment of the Sars commissioner – and by extension his removal – was at the discretion of the president.
Judge Hans Fabricius asked whether it was “good enough” for Ramaphosa to contemplate the matter for an hour or so, even in the absence of a report, to determine that he had lost confidence in Moyane, to which Pillay replied “yes”.
Fabricius said he would hand down judgment before December 14, which is the deadline for Nugent to submit his final report to Ramaphosa.