Siyanda Emmanuel Mbulwana, 29, from Bellview Estate, and Mcebisi Runeyi, 28, from Portland, were arrested after allegedly ambushing Naudé outside the Premier Hotel in Umhlanga, north of Durban, on July 18, 2024.

The suspects opened fire on Naudé as she drove into the hotel. She survived by driving to safety inside the premises, where she received emergency medical attention before being rushed to hospital.

The attackers fled in a silver Toyota Corolla, but were later tracked down by the Provincial Serious and Violent Crime: Murder and Robbery Unit to Mitchells Plain and Milnerton in Cape Town.

SARS Commissioner Edward Kieswetter condemned the attack as an attempt to intimidate officers. “The assault will not deter SARS from its mission to combat corruption and financial crime in South Africa,” he said.

At the time of the attack, Naudé was leading an investigation into MaMkhize over an alleged R37 million tax evasion scheme. The probe had already resulted in significant enforcement actions.

The National Prosecuting Authority’s Assets Forfeiture Unit had seized several of Mkhize’s luxury assets, including properties and expensive cars. A court-authorized preservation order was issued to prevent the disposal of assets and secure evidence of potential tax non-compliance.

Mkhize, a prominent figure in the construction industry, remains at the center of an intensive SARS investigation. The tax authority has strengthened its focus on the construction sector, using provisions in the Tax Administration Act to secure assets and enforce compliance.

“SARS will not waiver in executing its mandate without fear, favor, or prejudice, regardless of any person’s standing in society,” Kieswetter emphasized as the investigation continues.