New Commissioner, Same Pressure: What Makhubu Means for Your Practice

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A new face is in charge at SARS, but if you were hoping for a softer stance on compliance, think again.

Dr Ngobani Johnstone Makhubu officially took the helm as SARS Commissioner on 1 May 2026. His first public statement made one thing crystal clear: the direction does not change. As covered in our earlier article on Dr Makhubu's appointment, enforcement remains intelligence-led and the bar for compliance remains high.

For business accountants, here is what the new Commissioner's priorities actually mean in practice.

Compliance gets easier, but excuses get harder

Makhubu is prioritising what he calls "Doing Basics Right", a focus on making SARS's core functions sharper and more consistent. He has also flagged Modernisation 3.0, which means continued investment in data-driven systems, digital service delivery, and smarter compliance tools.

The practical implication? SARS systems will get better at catching gaps, faster. For your clients who are already compliant, this is good news. For those who have been sitting on outstanding returns or informal arrangements, the window to sort things out is narrowing.

The illicit economy crackdown hits closer to home than you think

Makhubu identified the illicit economy as a top priority, and it is not just about cigarettes and fuel. SARS's own Illicit Economy Strategy targets unfair competition across sectors, which means legitimate SME clients who compete against non-compliant traders may actually benefit from tighter enforcement. But advisors need to be ready for more scrutiny in industries flagged as high-risk.

SARS has already demonstrated its intent. From raiding its own insiders to pursuing former officials through the courts, the message is consistent: no one is too small or too connected to escape accountability.

The warning is direct

Makhubu did not mince his words. Compliant taxpayers will be treated with professionalism and clarity. Those who evade tax or engage in wilful non-compliance should expect decisive action. As their accountant, you are the first line of defence, and the first one they call when a SARS letter arrives.