Major risks for the next SARS commissioner

Experts and political parties are warning that the replacement for outgoing South African Revenue Service (SARS) commissioner Edward Kieswetter will have to be internal, or all the progress the organisation has made is at risk. 

Kieswetter, who restored SARS’s credibility and public trust after years of state capture, will end his tenure in April 2026. He was first appointed in 2019.

Recently, Finance Minister Enoch Godongwana gave an update regarding the search for Kieswetter’s replacement. He said that the search had been widened. 

During an oversight visit at the SARS headquarters with President Cyril Ramaphosa on 5 February, the minister said that the selection panel requested additional candidates for the top job. 

The panel, led by former Minister Nhlanhla Nene, said they have conducted interviews with 19 selected candidates. They said they identified one person who was “outstanding”.

“They thought that it was unfair, they proposed to me to do further headhunting so that the interview must be balanced,” said Godongwana.

However, the Minister added that he is confident South Africa will have a new SARS commissioner by the end of February 2026. The Minister will send his recommendation to the president based on the panel’s process. The President will then choose the next commissioner.

Expressing worry about the future of SARS, ActionSA MP Alan Beesley said the party urges President Ramaphosa to ensure the new commissioner is selected from within the organisation. 

“With Commissioner Kieswetter’s contract set to conclude in mid-2026, ActionSA believes it is imperative that the transition to new leadership is managed carefully and proactively,” he said.

“Appointing the next Commissioner from within SARS would ensure continuity, protect institutional memory, and preserve the reform momentum achieved over the past several years.”

This was shared by former judge president of the Competition Appeal Court, Judge Dennis Davies, who spoke on the subject with Cape Talk. 

“It’s a difficult appointment to make, for the following reason. You know, I’ve been assisting the commissioner, I’ve been his legal counsel for the last three or four years,” he said. 

“If the President phoned me tomorrow morning and said, ‘I’d like you tu be the SARS Commissioner,’ I’d say, ‘you’re absolutely mad. I have absolutely no comprehensive idea about what the institution does, sufficient to lead it.”

Rebuilding SARS

For Davies, this means that the selection panel needs to be looking internally for Kieswetter’s replacement, as institutional knowledge will be vital to keeping up the momentum built at SARS under Kieswetter. 

He said that having somebody who at least knows how the business works is “absolutely critical.”

The SARS Commissioner is the custodian of South Africa’s tax administration. The commissioner plays a decisive role in safeguarding revenue collection, investor confidence, and fiscal sustainability.

Kieswetter took over the role from Tom Moyane, a key figure embroiled in state capture under former President Jacob Zuma.

According to findings from the Zondo Commission into State Capture and the Nugent Commission on SARS, the entity was captured to weaken its ability to investigate tax compliance. 

Zuma bypassed legal processes to appoint Tom Moyane, and the capture of SARS weakened its efficiency and drastically reduced its revenue collection ability. 

“The period of institutional decay at SARS during the State Capture era demonstrated how vulnerable the organisation becomes under weak or compromised leadership,” said Beesly. 

Kieswetter, who served as deputy commissioner under former commissioner Pravin Gordhan, inherited an entity in crisis.

Under his tenure, he has restored the entity’s credibility, rebuilt capacity and positioned SARS as one of the most effective government entities.

“Under his leadership, SARS has undergone a sustained recovery, marked by organisational stabilisation, improved governance, and meaningful innovation,” said Beesly.

These reforms include expanded digitisation to improve efficiency and compliance, active engagement with taxpayers to enhance user experience, and a renewed focus on combating illicit trade.

“Despite years of underfunding, SARS continues to perform exceptionally well, collecting more than R2 trillion annually and accounting for over 80% of government revenue,” said Beesly.