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South African Revenue Service (SARS)

Public Entity · Finance and Administration Services · reports to National Treasury

The South African Revenue Service is the national tax and customs authority, established under the South African Revenue Service Act, 1997 (Act No. 34 of 1997) as an organ of state within the public administration but outside the public service.

Its mandate is to collect all revenue due to the state, ensure optimal compliance with tax and customs legislation, and provide a customs and excise service that facilitates legitimate trade while protecting the economy and society. It administers income tax, value-added tax, customs and excise duties, the fuel levy and a range of other taxes and levies.

It operates under the Tax Administration Act and reports to the Minister of Finance, with revenue paid into the National Revenue Fund. Its rebuilding programme after the period examined by the Nugent Commission has focused on enforcement capacity, digital services and the illicit economy.

Audit record, 5 years

2020/21
2021/22
2022/23
2023/24
2024/25
Clean Audit improving 3 of 5 audited years clean

Financial highlights, 2024/25

Total Revenue
R13.1bn
Total Expenditure
−R13.9bn
Total Assets
R6.0bn
Total Liabilities
R1.6bn

Values in rand. Sparklines run oldest to newest and are scaled to each series, not to zero.

Leadership, 9 listed

Commissioner
Dr Johnstone Makhubu
Deputy Commissioner
Mr Carl Scholtz
Chief Financial Officer
Mr Schalk Human
Chief Information Officer
Mr Aluwani Sigama
Chief Procurement Officer
Ms Bongiwe Mabanga
Senior Management
Ms Jeanneu00e9 Padiachy Dr Giorgio Raesich Mr Franz Tomasek
Communications Officers
Mr Siphithi Sibeko

Description written for this directory from the entity’s own published sources: www.sars.gov.za, www.gov.za