Two of South African Revenue Service's top executives have resigned following interaction between the taxman and their lawyers.

Yesterday, Sars announced that the lawyers of its head of IT Mmamathe Makhekhe-Mokhuane and that of group executive of employee relations Luther Lebelo, agreed to the termination of their employment with immediate effect.

The two were part of five executives placed on precautionary suspension in recent months pending the conclusion of their disciplinary process.

The other three are Teboho Mokoena, Refiloe Mokoena and Hlengani Mathebula, who resigned in August.

"Sars and Ms Makhekhe-Mokhuane and Mr Lebelo, respectively, should, and have agreed to end the employment relationship with immediate effect. Sars will not proceed with further actions against [them] in pursuance of allegations against them respectively," Sars said in its statement.

The resignations mean the two will no longer have to answer questions about what they knew about the decimation of Sars under former commissioner Tom Moyane, or their role in it. Lebelo was a close ally of Moyane and was singled out as his "hitman" by witnesses at the commission of inquiry into Sars headed by retired judge Robert Nugent.

Makhekhe-Mokhuane, who was appointed by Moyane, also appeared before the Nugent inquiry, and had to apologise for her testimony after she could not answer basic questions.

Moyane was fired after recommendations by the Nugent inquiry, which found him not fit to hold office and held him largely responsible for the mess Sars found itself in.