By Outgoing IRC Commissioner General, Sam Koim
Dear All,
By now, many of you will have heard the news that I will be resigning as Commissioner General, effective Tuesday, 9 December 2025. I know this announcement has come with a mix of surprise, sadness, and uncertainty. This is not the timing I had hoped for—neither for myself nor for you. But leadership has its seasons, and sometimes those seasons lead us into passages we did not foresee. Today, I want to speak to you with clarity, sincerity, and respect.
I also want to apologise for the sequence in which these events unfolded. Circumstances moved faster than expected, and the media received the announcement before I was able to speak to you directly. Please accept my heartfelt apology.
Why I Am Leaving.
For more than a year, Treasury has been developing the concept of an external IRC Board. Throughout this period, we raised deep, carefully considered concerns about the Board’s proposed design, structure, and scope—not out of personal interest, but from experience, evidence, and the hard-earned lessons of our transformation.
In my professional view, the model that has now been passed carries significant risks. It may weaken the IRC’s operational independence and undermine the monocratic leadership structure that has underpinned our progress. It could slow or reverse key reforms and disrupt the stability required for a performance-driven institution.
These concerns were not kept in silence. I made extensive submissions, proposed alternatives, and engaged in respectful dialogue at the highest levels. Earlier this year, I informed both the Prime Minister and the Treasurer—honestly and without theatrics—that if this Board structure were enacted in its proposed form, I would step down.
That moment has now arrived. The law has passed. And I must honour my word.
You deserve the truth told directly from me. I only ask that you keep that truth within the corners of this organisation.
What We Have Built Together.
When I arrived at the IRC in 2019, I had no prior technical experience in tax administration. But I held a conviction: that the IRC could not remain as it was. It required deep structural and cultural transformation—not token adjustments, not cosmetic changes.
Together, we imagined a modern, digital, data-driven, disciplined, fair, respected, and high-performing tax administration. We envisioned an organisation where systems, processes, and people flowed in synergy.
Together, we built that reality.
We navigated the global Covid-19 pandemic and protected revenue when the world stood still.
We recovered from a major cyber-attack that threatened our operational backbone.
We remained professional through political pressures and shifting national priorities.
We modernised systems and governance frameworks.
We strengthened discipline, accountability, and internal integrity.
We restored public trust in the IRC and its enforcement reputation.
And most significantly, we grew revenue from K8 billion to over K17 billion, contributing more than K80 billion to the Treasury during my tenure.
This was not the work of one leader, but of all of you—your long hours, your commitment, your resilience, and your willingness to push beyond what was previously thought possible.
Many of you walked closely with me. You saw my passion, my urgency, my strengths, and yes, my imperfections. I am human like any of you. Where I was weak, you strengthened the load. Where I missed pieces, you filled the gaps. Where I had blind spots, you brought clarity. Our success was built on this complementarity.
The Legacy of Vision.
I step aside with a few lingering regrets: that I did not witness the IRC reach its optimal performance; that I leave at such a critical moment—on the cusp of the ITAS and GMS rollout, the full realisation of Tax Intelligence capacity, and the implementation of the new Income Tax Act and Tax Administration Act; and that I could not complete the process of giving you all a piece of land—one of my dreams for our team.
But leadership is rarely about finishing everything yourself. It is often about laying foundations for others to strengthen and elevate. Scripture reminds us that David received the vision of the temple, but it was Solomon who built it; Moses saw the Promised Land, but Joshua led the people into it.
Visionaries do not always cut the ribbon. Sometimes the truest measure of vision is that it can be carried forward by others.
I believe the next generation of leaders in this organisation will be the Solomons and Joshuas who complete what we began.
I cannot predict what the next Commissioner General will do. He or she may accelerate reforms, adjust them, or steer in a new direction. That is normal. What matters is not loyalty to any single leader, but loyalty to the mission, the law, and the institution. Institutions must outlive all of us.
To Our Corporate Services Wing.
You are the backbone of a modern tax administration. Your work in ICT, HR, Finance, Admin, Legal, and corporate functions has anchored our transformation. Long after speeches fade and leaders change, systems remain—and those systems are your legacy. Keep strengthening, simplifying, and innovating them.
To Our Taxation Wing.
If there is one principle that must outlast my tenure, it is this: “Tax Right, Not Tax More.”
Taxation is an extraordinary power—one justified only because Parliament authorises it. Without law, it would be theft. Without fairness, it becomes oppression.
So I urge you:
Be firm where the law is firm.
Be fair where judgment is required.
Be disciplined under pressure.
Be courageous even when unpopular.
This is how the IRC remains feared by evaders and respected by the nation.
To our new recruits—I regret not meeting all of you personally, but you are entering an organisation with direction, purpose, and momentum.
Handing Over.
I will return tomorrow to complete my formal exit. I will return all IRC property and clear my office. After Tuesday, this account will go silent and my tenure will formally end.
My Next Chapter.
As many of you have seen, the writs for the Dei By-Election have been issued at this very moment. At the press conference I said I am not running away from anything, but running into something. Today, I am in Hagen, sitting with my people, listening to their counsel, and considering whether to contest the by-election. This is not a personal ambition—it is a step taken openly, humbly, and purposefully.
Let me leave you with an image that captures the humility and frustration of public administration: In the weaving of a nation, the law is the needle and we are the rope.
The needle pierces the fabric first—it chooses the direction, sets the pattern, and draws the line. The rope follows faithfully, even when the pattern is not the one we believe the nation needs.
Administrators implement laws we may not agree with, because our authority comes from the law, not from personal preference. Yet beyond implementation lies a higher calling: policy making. That is where the pattern is first imagined and stitched into law.
If the next chapter leads me to Parliament, it is so our fight for fairness does not end at implementation. It is so we can help shape the pattern itself—draft better laws, better policy, and a fairer system for this country.
We have shown what disciplined administration can achieve. Now we must also fight for the quality of the law itself.
Closing.
This is not goodbye; it is simply a transition. A turning of seasons.
Whether the next steps lead me to Parliament or somewhere entirely different, my gratitude to you remains constant.
Thank you for trusting me.
Thank you for challenging me.
Thank you for walking this journey with me.
Thank you for making these years meaningful beyond words.
I wish each of you a peaceful and blessed Christmas.
May God guide your steps, protect your work, and continue shaping the IRC into a national institution defined by integrity, fairness, and excellence.
SAM KOIM, OBE
Your soon-to-be former Commissioner General
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