In a move to strengthen state capability, President Cyril Ramaphosa has officially appointed Dr Ngobani Johnstone Makhubu as the Commissioner of the South African Revenue Service (SARS) for a five-year term, effective May 1, 2026.
The appointment is seen as a strategic move to secure the gains made during the tenure of Edward Kieswetter, who is credited with the rapid recovery of the institution following the devastating impact of the state capture era.
Dr Makhubu, currently the Deputy Commissioner for Taxpayer Engagement and Operations, assumes leadership as SARS transitions into its “Modernisation 3.0” strategy. This digital transformation roadmap includes the rollout of unique digital identities for all taxpayers and the implementation of agentic artificial intelligence to automate compliance. Having obtained a PhD in Leadership with a focus on rebuilding trust, Makhubu is uniquely positioned to manage the “social contract” between the state and its citizens.
“Everything in contemporary organisations rises and falls on leadership,” Dr Makhubu noted during his recent doctoral research at the University of Pretoria. His appointment ensures continuity in the Vision 2024 strategy, which he helped formulate alongside Kieswetter. This strategy recently culminated in a historic milestone: SARS collected more than R2 trillion in net revenue for the 2025/26 financial year—an 8.4% increase that underscores the institution’s restored efficiency.
Steering the Modernisation 3.0 strategy and fiscal stability
The incoming Commissioner’s mandate includes a SARS and Reserve Bank partnership to build a cost-effective instant payment system. This move aims to deepen financial inclusion while strengthening the overall integrity of the national payments system. To support these technological ambitions, the R7.5 billion funding allocation from the National Treasury will be critical in modernising ageing infrastructure that was neglected during years of institutional decline.
The appointment has also been met with high praise across the continent. The African Tax Administration Forum (ATAF) confirmed that, in accordance with its governance rules, Dr Makhubu will assume the role of Chair of ATAF, succeeding Professor Kieswetter.
ATAF Executive Secretary, Mary Baine, welcomed the appointment, noting that it comes at a “defining moment” for African tax governance.
“Dr Makhubu assumes the Chairmanship of ATAF at a moment when the stakes of effective African tax governance have never been higher, and the role of continental leadership has never been more important,” said Baine.
President Ramaphosa highlighted that the appointment follows a succession planning model designed to build a capable state. He thanked Commissioner Kieswetter for his “incisive and innovative leadership” that helped SARS exceed revenue projections, recently collecting more than R2 trillion in net revenue for the first time in South African history.
