In a decision announced after a meeting on 13 April, the Board Chairperson, Stephen Dhieu Dau, said the orders issued on 24 March and 1 April “were made without the requisite approval of the Board of Directors” and “constitute violations of the law and are deemed unlawful.”
The dispute centres on changes made to the authority’s structure, including the creation of advisory roles in the Customs and Domestic Tax divisions.
The board criticised the move, saying: “The creation of such positions constitutes an unlawful alteration of the approved organizational structure and exceeds the legal mandate of the Commissioner General.”
It also stressed that the Commissioner General had overstepped his authority, noting that such actions were “inconsistent with the provisions of the SSRA Act, 2016 (as amended), and therefore constitute violations of the law.”
Reasserting its authority, the board emphasised that its mandate remains supreme under the law.
It said the “exclusive mandate of the Board of Directors… to approve the organizational structure, policies, resources, and personnel of the Authority is hereby reaffirmed,” signalling a firm pushback against what it sees as overreach.
As part of the ruling, the board confirmed that the disputed positions created under the Commissioner General’s orders have been cancelled, including advisory roles introduced in both the Customs and Domestic Tax divisions.
Among reinstated key officials to their previous posts were Mr Chol Paul Kur as Commissioner for the Domestic Tax Revenue Division, while Mr Akech Tong Malek was restored as Commissioner for the Customs Revenue Division.
In addition, Ms Jackline Adut Deng was reinstated as Acting Commissioner for the Corporate Services Division, pending further board determination on the status of the substantive holder.
Mr Gumnok Manhom Gol was also confirmed as Deputy Commissioner for Tax Audit in the Domestic Tax Revenue Division.
The board directed that “all divisions and departments… are directed to comply fully with this Order and to ensure strict adherence to the legal and institutional framework governing the Authority.”
The directive, signed by Board Chairperson Stephen Dhieu Dau, instructs the Commissioner General to implement the decision “forthwith.”
The development highlights internal tensions within the South Sudan Revenue Authority, a key institution responsible for revenue collection in South Sudan.
