The State Capture Inquiry will lay a criminal complaint against former president Jacob Zuma for not appearing on 18 January.
The commission is also warning him to appear on 15 February or face further action.
It was responding to a statement by the former president in which he said he would defy a Constitutional Court order compelling him to appear.
Comparing himself to PAC leader, Robert Sobukwe, Zuma accused government of behaving like the apartheid regime.
The commission says Zuma considers himself above the law and constitution.
It says Zuma continues to enjoy the benefits accorded to former presidents while defying the law and constitution of the country he once led.
Commission chairperson, Deputy Chief Justice Raymond Zondo, says he will deal with aspersions cast against him, separately.