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According to court documents, Malema owed R16m plus interest after failing to submit tax returns between 2006 and 2010.
In 2010, Sars contacted Malema about his failure to submit tax returns.
It took Malema 18 months, after many attempts by Sars, to file his outstanding returns.
Malema also failed to register the Ratanang Trust for tax purposes, and Sars had to do this on his behalf.
EFF national co-ordinator Mpho Ramakatsa previously claimed that Sars had launched a "politically driven activity" against Malema.
Sars attached some of Malema's property to recoup the tax money he owed, and in May last year Malema's incomplete mansion in Sandton was sold on auction for R5.9m.
His farm in Limpopo fetched R2.5m at an auction in June. Several of his household goods were also auctioned off.
The Sunday Times reported that if Malema were sequestrated before the general elections, he could not become a member of Parliament in terms of Section 47(c) of the Constitution.