Johannesburg: The South African Revenue Service (SARS) Commissioner, Dr. Johnstone Makhubu, has outlined the revenue service's vision for the next era of tax administration, placing trust, institutional capability, modernisation, and stakeholder partnership at the centre of its strategy. The forward-looking strategy aims to reshape the future of tax administration in the country. According to South African Government News Agency, Makhubu addressed the Tax Indaba 2026, setting out a vision for a trusted, capable, and modern revenue service which puts stakeholder partnerships at its centre. Makhubu emphasized that revenue sustainability is not only about what is collected, but also how it is collected, anchored in trust, capability, and service. He stated that a revenue administration must be judged by how it treats taxpayers, how it conducts itself, and whether it earns the confidence of the people it serves. A key facet in the strategy is the continued modernisation of the revenue service dubbed SARS Modern isation 3.0. The modernisation project seeks to build an intelligent tax and customs administration platform powered by data, automation, and artificial intelligence, while upholding strong governance and public accountability. Makhubu emphasised that although technological advancements will provide a boost for the revenue service, they will not replace people. Makhubu stated that the future of tax administration is about people and technology working together to make compliance easier, services faster, and enforcement more precise. Technology must strengthen human capability, not replace it. He highlighted that compliance should become the natural outcome of participating in the economy. The revenue service aims to make it easier for honest taxpayers to meet their obligations, allowing for a more focused approach on those who choose not to comply. Makhubu concluded by stating that while revenue is SARS's mandate, trust is their license to operate, aiming to build a tax administration that serves the country for generations to come.