The DaVinci Institute Statement On The Appointment Of The New SARS Commissioner

The DaVinci Institute congratulates Dr Ngobani Johnstone Makhubu on his appointment as Commissioner of the South African Revenue Service (SARS).

Dr Makhubu brings extensive experience across complex, regulated environments. His contribution to shaping and executing SARS’s strategic trajectory signals strong continuity and leadership capability at a time when institutional effectiveness is significant.

The Strategic Role of SARS

SARS occupies a central role in South Africa’s development architecture and remains at the forefront of funding the country’s democracy. Its ability to sustain revenue performance, deepen voluntary compliance, and enable economic participation is fundamental to the State’s capacity to deliver on its social and infrastructure commitments. Leadership transitions of this nature are therefore not merely administrative but pivotal moments in reinforcing public trust and institutional resilience.

Succession Planning and Leadership Continuity

The DaVinci Institute
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The DaVinci Institute particularly recognises the value of deliberate succession planning, as reflected in this appointment. The progression from within SARS affirms the importance of cultivating leadership pipelines grounded in institutional knowledge, strategic coherence, and a commitment to public value.

“Authentic leadership within revenue services is of critical importance during times of socio-economic re-alignment, even more so if such occurs as a result of inequality over a lengthy period of time,” said Prof Benjamin Anderson, CEO of The DaVinci Institute.

We also acknowledge the significant contribution of Commissioner Edward Kieswetter since 2019, whose leadership has strengthened SARS as a credible and high-performing institution within South Africa’s governance landscape. As of 31 March 2026, SARS collected net revenue of R2 010.3 billion over the previous fiscal year, representing growth of 8.4% and exceeding the 5.4% nominal GDP growth recorded in the third quarter of 2025.

Acknowledging Outgoing Leadership

As an institution dedicated to developing capable leaders, we are encouraged by this transition and its potential to further strengthen state capability.

We wish Dr Makhubu every success as he leads SARS into its next phase of impact and evolution.


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