Dr Ngobani Johnstone Makhubu is the Commissioner of the South African Revenue Service (SARS), the institution responsible for collecting national revenue and administering customs. He entered the post on 1 May 2026 after rising through senior operational and financial roles inside SARS. Makhubu drew renewed attention at the 2026 Tax Indaba in Sandton, where he presented a strategy built around trust, stronger institutional capability and technology.
Its central programme, Modernisation 3.0, aims to use data, automation and artificial intelligence to improve service and make enforcement more precise.
Who is Johnstone Makhubu?
Johnstone Makhubu is a South African engineer, executive and tax administrator who became SARS Commissioner in May 2026. A former SARS chief procurement, finance and revenue officer, he now leads the authority’s Modernisation 3.0 programme and serves as chairperson of the African Tax Administration Forum.
His first Tax Indaba agenda as commissioner
At the 13th Annual Tax Indaba, Makhubu said South Africa needed a revenue service that could collect effectively while maintaining public confidence. The official SARS account of his keynote identified four strategic priorities: capable and ethical employees, faster modernisation, sustainable funding and stronger relationships across the tax system.
Modernisation 3.0 is the technological core of that agenda. SARS says it will combine data, automation and AI with modernised VAT, customs, digital-identity and case-management systems.
Makhubu has insisted that technology should support staff rather than displace them. As he told the gathering in a line also carried by SAnews:
“Technology must strengthen human capability, not replace it.”
XTRAfrica’s guides to SARS eFiling and checking a tax-refund status explain the digital services taxpayers already use.
BIOGRAPHY
Who Is Johnstone Makhubu? Biography of the SARS Chief
Sep 15, 2026
Sep 15, 2026
8 min read
Published
Updated:
Dr Ngobani Johnstone Makhubu is the Commissioner of the South African Revenue Service (SARS), the institution responsible for collecting national revenue and administering customs. He entered the post on 1 May 2026 after rising through senior operational and financial roles inside SARS. Makhubu drew renewed attention at the 2026 Tax Indaba in Sandton, where he presented a strategy built around trust, stronger institutional capability and technology.
Its central programme, Modernisation 3.0, aims to use data, automation and artificial intelligence to improve service and make enforcement more precise.
Who is Johnstone Makhubu?
Johnstone Makhubu is a South African engineer, executive and tax administrator who became SARS Commissioner in May 2026. A former SARS chief procurement, finance and revenue officer, he now leads the authority’s Modernisation 3.0 programme and serves as chairperson of the African Tax Administration Forum.
Public Figure Snapshot | Details |
Full name | Dr Ngobani Johnstone Makhubu |
Known for | Leading the South African Revenue Service |
Country / connection | South Africa; continental role through the African Tax Administration Forum |
Current role | SARS Commissioner and ATAF chairperson |
Fresh trigger | Tax Indaba keynote outlining Modernisation 3.0 on 14 September 2026 |
Verification | Confirmed, as of 15 September 2026 |
His first Tax Indaba agenda as commissioner
At the 13th Annual Tax Indaba, Makhubu said South Africa needed a revenue service that could collect effectively while maintaining public confidence. The official SARS account of his keynote identified four strategic priorities: capable and ethical employees, faster modernisation, sustainable funding and stronger relationships across the tax system.
Modernisation 3.0 is the technological core of that agenda. SARS says it will combine data, automation and AI with modernised VAT, customs, digital-identity and case-management systems.
Makhubu has insisted that technology should support staff rather than displace them. As he told the gathering in a line also carried by SAnews:
“Technology must strengthen human capability, not replace it.”
XTRAfrica’s guides to SARS eFiling and checking a tax-refund status explain the digital services taxpayers already use.
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A leadership path built inside SARS
President Cyril Ramaphosa appointed Makhubu for a five-year term beginning on 1 May 2026. The appointment followed a unanimous recommendation from a selection panel convened by Finance Minister Enoch Godongwana. Makhubu succeeded Edward Kieswetter, whose term ended on 30 April.
The choice represented continuity rather than an outsider-led reset. According to the official SARS commissioner profile, Makhubu had already held four senior posts at the authority: chief procurement officer from 2016, chief officer for finance from 2018, chief revenue officer from 2021 and deputy commissioner for taxpayer engagement and operations from 2023.
He also helped shape SARS strategy from 2020. Before his public-revenue career, he worked across fast-moving consumer goods, mining and power generation.
Engineering, commerce and leadership studies
Makhubu’s education crosses technical, commercial and organisational disciplines. The current SARS profile lists bachelor’s degrees in electrical engineering and commerce, a master’s in business leadership and a PhD in Leadership from the University of Pretoria.
The SARS announcement of his appointment said he had more than 17 years of senior leadership experience across the public and private sectors.
Public authorities have not published a reliably verifiable birth date for Makhubu. Consequently, his precise age should not be presented as established fact. Online claims about his wealth are similarly unsupported by an audited filing or authoritative financial record and are excluded from this profile.
A continental responsibility through ATAF
Makhubu also became chairperson of the African Tax Administration Forum (ATAF) on 1 May 2026. SARS describes ATAF as a platform through which African revenue authorities cooperate on training, technical assistance, research and domestic-resource mobilisation.
During July engagements in The Gambia, an official SARS report said he led discussions on institutional leadership, economic sovereignty and domestic revenue. His ATAF role extends his responsibilities beyond South Africa.
Family, faith and long-distance running
Outside revenue administration, Makhubu is an ordained pastor, author and long-distance runner. An author profile published by Hope Restoration Ministries says he completed six Comrades Marathons and wrote Life Is a Marathon: Live It Like One!, drawing leadership lessons from endurance running.
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The same first-party profile identifies Nomthandazo Makhubu as his wife and says they have two children. That account is supported by a South African press profile. Their children’s names are withheld here because they are not necessary to explain his public role.
Personal & Family Status | Details |
Marital status | Married, as of September 2026 |
Spouse or partner | Nomthandazo Makhubu |
Children | Two; names withheld for privacy |
Johnstone Makhubu career timeline
Year | Event | Significance |
2016 | Became SARS chief procurement officer | Began his documented senior-leadership path inside the revenue authority |
2018 | Appointed chief officer for finance | Added responsibility for institutional financial stewardship |
2021 | Became chief revenue officer | Moved into a central revenue-collection leadership role |
2023 | Appointed deputy commissioner for taxpayer engagement and operations | Took charge of major taxpayer-facing and operational functions |
2024 | Completed a PhD in Leadership | Added advanced research on leadership to his technical and business education |
2026 | Became SARS Commissioner and ATAF chairperson | Assumed national and continental tax-administration responsibilities |
2026 | Presented Modernisation 3.0 at Tax Indaba | Set out his technology, trust and capability agenda |
What his leadership could mean for taxpayers
Makhubu’s stated direction combines easier digital compliance for taxpayers who follow the rules with more targeted enforcement against evasion and illicit activity. Moneyweb’s report on his Tax Indaba address says the programme includes digital identity, intelligent case management and more modern VAT and customs systems.
These are policy intentions, not guaranteed outcomes. Success will depend on implementation, data safeguards, reliable systems and fair dispute resolution. Taxpayers must still check whether they need to submit a SARS return and meet the applicable 2026 filing deadlines.
Johnstone Makhubu FAQs
What is Johnstone Makhubu’s full name?
His full public name is Dr Ngobani Johnstone Makhubu.
When did Johnstone Makhubu become SARS Commissioner?
His five-year term began on 1 May 2026.
Who did Johnstone Makhubu replace?
He succeeded Edward Kieswetter, whose term ended on 30 April 2026.
What qualifications does Johnstone Makhubu have?
SARS lists bachelor’s degrees in electrical engineering and commerce, a master’s in business leadership and a PhD in Leadership from the University of Pretoria.
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How old is Johnstone Makhubu?
His precise age is not publicly confirmed as of September 2026 because authoritative profiles do not provide a verified birth date.
Who is Johnstone Makhubu’s wife?
His wife is Nomthandazo Makhubu, according to Hope Restoration Ministries and South African press reporting.
Does Johnstone Makhubu have children?
Yes. Public sources say he and his wife have two children. Their names are withheld here for privacy.
What is SARS Modernisation 3.0?
It is SARS’s programme to develop a more intelligent tax and customs platform using data, automation, AI, digital identity and modernised case-management systems.
What is Johnstone Makhubu’s ATAF role?
He has served as chairperson of the African Tax Administration Forum since 1 May 2026.
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