SUSPENDED South African Revenue Services (SARS) commissioner Tom Moyane legal team says it will head to court over technical aspect of his disciplinary inquiry.

Moyane upholds that he's innocent of the twelve misconduct charges he faces.

He insists, he should also be allowed to make oral representations.

Moyane’s legal team previously wrote to Ramaphosa arguing against the disciplinary inquiry being held in writing, as the SARS Act allows for oral evidence.

In a letter that Moyane wrote to President Cyril Ramaphosa on March 19, he said that his suspension was part of an "unlawful process".

The letter, which appears to have been sent before his suspension was communicated to the press late on Monday evening, states that if Ramaphosa were to go ahead and suspend him, he would seek a court interdict.

In his two-page letter, Moyane wrote that he was "shocked" to hear that Ramaphosa wanted him to resign or face suspension

"The basis of your decision was solely based on your allegation that I have mishandled the Makwakwa matter and that I took an unreasonable amount of time acting against Mr. Makwakwa,' he wrote.

He said that the news that the president wanted him to step down over his handling of Makwakwa came as a surprise, as Parliament "is currently seized with the matter".