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SARS Secures High Court Preservation Order Against Former Officials for Corruption

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Summary

SARS has secured an ex parte preservation order in the Gauteng Division of the High Court in Pretoria under section 163 of the Tax Administration Act against two former SARS officials who resigned in 2024 and 2025. The order targets three immovable properties, six vehicles, and multiple bank and investment accounts held across major financial institutions, estimated to be worth several million rand in total. A curator bonis has been appointed to preserve and manage these assets pending the finalisation of tax assessments, with authority to locate further concealed assets.

“The curator has been granted immediate powers to secure, control, manage and, where authorised, dispose of the assets to recover taxes due.”

SARS , verbatim from source
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GovPing monitors South Africa SARS for new tax regulatory changes. Every update since tracking began is archived, classified, and available as free RSS or email alerts — 3 changes logged to date.

What changed

SARS obtained a preservation order under section 163 of the Tax Administration Act through an ex parte application in the Gauteng Division of the High Court in Pretoria. The court found prima facie evidence of corruption, money laundering, unauthorised external work, breach of SARS secrecy provisions, and abuse of state property by two former officials who resigned in 2024 and 2025. Three immovable properties, six vehicles, and multiple financial accounts have been placed under curatorship, with a curator bonis appointed to preserve assets estimated at several million rand and to identify further concealed assets.

Tax practitioners and legal professionals advising clients in South Africa should note that former employment status provides no barrier to tax enforcement action — assets remain subject to preservation orders and tax assessments can be pursued post-resignation. The curator bonis has broad powers to trace and secure assets across financial institutions. The Acting Commissioner has indicated that further civil, administrative, and criminal processes may follow as investigations progress.

Archived snapshot

Apr 22, 2026

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SARS secures High Court Preservation Order as Corruption Crackdown Intensifies


SARS secures High Court Preservation Order as Corruption Crackdown Intensifies


9 April 2026 — SARS’s Illicit Economy Strategy targets corruption and fraud in government departments as high-priority focus areas. Through an ex parte application in the Gauteng Division of the High Court in Pretoria, under section 163 of the Tax Administration Act, SARS has secured a preservation order against two of its former officials, who had resigned from the organisation in 2024 and 2025, respectively.

In addition to meeting the statutory threshold prescribed in the Tax Administration Act for granting a preservation order, SARS presented prima facie evidence before the court of non-compliance with the relevant tax laws by two officials, including corruption, money laundering, unauthorised work outside SARS, breach of the SARS secrecy provisions, and abuse of state properties in furtherance of corruption. The court appointed a curator bonis to preserve assets and prevent their dissipation while tax assessments are being finalised.

The preservation order places under curatorship three immovable properties, six vehicles, and multiple bank and investment accounts held across major financial institutions, to prevent their dissipation. Apart from the assets identified by SARS, the curator has been authorised by the High Court to inquire into and locate further assets that have been concealed or placed beyond the reach of SARS.

The properties, estimated to be worth several million rand in total, may not be sold or transferred without authorisation, thus securing high-value assets pending the finalisation of tax assessments. The curator has been granted immediate powers to secure, control, manage and, where authorised, dispose of the assets to recover taxes due.

Acting SARS Commissioner Dr Johnstone Makhubu said corruption within the institution would be dealt with swiftly through the adoption of the most severe measures permitted by law. “Corruption by SARS employees, whether former or present, is the worst form of betrayal. It undermines public trust, damages the integrity of our systems, and strikes at the heart of the state’s ability to serve its people”.

Dr Makhubu added that the preservation order demonstrates SARS’s commitment to act decisively. “We are acting early, securing assets, and following the money. Where corruption intersects with tax and customs systems, SARS will intervene swiftly and lawfully. No one is above the law, especially those entrusted to enforce it”.

SARS’s Illicit Economy Strategy gives effect to the National Illicit Economy Disruption Programme as announced by the President of South Africa in the State of the Nation Address. The latest action protects the revenue base; combats corruption and criminality within and outside SARS; restores institutional integrity; and delivers visible consequences for non-compliance.

SARS is thankful to loyal employees and citizens who, through whistleblowing, have brought this criminality to its attention and enabled the organisation to uncover complex corruption schemes. SARS confirms that further civil, administrative, and criminal processes may follow as investigations progress.

SARS urges the public to protect the integrity of our tax and customs systems and report corruption, tax fraud, and related criminal activities through its confidential platform. “The days when employees engage in criminality and opt to resign rather than face the consequences of their wrongdoing are over. Those who think that this method will exculpate them from the consequences of their actions, must know that they’ll be pursued and will be found wherever they are”, Makhubu concluded.

For further information, contact SARS at [email protected].

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Named provisions

Tax Administration Act section 163

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Last updated

Classification

Agency
SARS
Published
April 9th, 2026
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Legal professionals Government agencies
Industry sector
9211 Government & Public Administration
Activity scope
Corruption investigation Asset preservation Tax assessment
Geographic scope
ZA ZA

Taxonomy

Primary area
Taxation
Operational domain
Compliance
Compliance frameworks
BSA/AML
Topics
Anti-Money Laundering Criminal Justice

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