Dr Makhabu Appointed As New SARS Commissioner

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CIBA welcomes the appointment of Dr Ngobani Johnstone Makhubu as the new Commissioner of the South African Revenue Service, effective 1 May 2026.

An Appointment Built on Continuity

Dr Makhubu is not a newcomer to SARS. Appointed as Deputy Commissioner for Taxpayer Engagement and Operations in May 2023, he has been at the centre of SARS's operational leadership through some of its most consequential enforcement actions — including the Illicit Economy Strategy, the crackdown on internal corruption, and the intensified compliance drive on trusts and high-wealth individuals.

His appointment follows a rigorous selection process chaired by former Finance Minister Nhlanhla Nene, whose panel unanimously recommended Dr Makhubu as fit and properly qualified for the role. The President confirmed the appointment under section 6 of the SARS Act.

What Accountants Can Expect

Dr Makhubu holds a PhD in Leadership, a Master in Business Leadership, and dual undergraduate degrees in Electrical Engineering and Economics. That combination of technical depth and leadership focus matters. SARS is operating in an increasingly complex, data-driven environment — and the new Commissioner has been part of building that capacity from within.

As covered in our earlier piece on the succession process at SARS, this transition was planned carefully and aligned with the recommendations of the Nugent Commission. Outgoing Commissioner Edward Kieswetter's seven-year tenure rebuilt SARS from the ground up — restoring institutional credibility, modernising systems, and consistently exceeding revenue targets. Dr Makhubu inherits that foundation.

For accountants in practice, the message is clear: the direction of travel at SARS does not change. Enforcement remains intelligence-led, compliance expectations remain high, and the institution's appetite for non-compliance, whether from taxpayers or its own officials, remains zero.