Dr Johnstone Makhubu
Commissioner of SARS

Profile
Dr Johnstone Makhubu has served as Commissioner of SARS since 1 May 2026. With more than 17 years’ leadership experience across the public and private sectors, his career covers tax administration, commercial operations, finance and organisational management, with experience in FMCG, mining and power generation.
Since 2020, Johnstone has helped shape SARS’s strategic direction and continues leading implementation of the Vision 2030 strategy, with emphasis on digital transformation enabled by data science and modern technologies to strengthen trust, efficiency and transparency. His approach prioritises enhanced taxpayer experience, long-term alignment across stakeholders, human capital development, and tax gap quantification and closure, including curbing the illicit economy.
Previous leadership roles at SARS include:
- Deputy Commissioner, Taxpayer Engagement and Operations Cluster (2023).
- Chief Revenue Officer (2021).
- Chief Officer: Finance (2018).
- Chief Procurement Officer (2016).
Areas of expertise and impact include:
- Strategy development and execution; operational transformation and performance improvement.
- Financial stewardship, institutional governance, and stakeholder engagement.
- Deep working knowledge of the Public Finance Management Act, National Treasury Regulations and the South African Revenue Service Act, applied to strengthen governance systems aligned to legislative requirements.
Qualifications
- PhD in Leadership (University of Pretoria).
- Master’s in Business Leadership.
- Bachelor’s degree in Electrical Engineering.
- Bachelor’s degree in Commerce.
Summary
- Breadth of senior leadership experience across the public and private sectors.
- Demonstrated strategic leadership, including large-scale operational oversight and performance improvement.
- Track record of navigating complex governance environments and strengthening stakeholder engagement.
- Commitment to transformation, including modernisation and capability building.