National Police Commissioner Bheki Cele and Deputy Police Minister Fikile Mbalula are among those believed by African National Congress Youth League (ANCYL) leader Julius Malema to be targeted by the tax services, the Mail&Guardian reported on Friday.

The weekly published a list with the names of 15 people, most of them allies of President Jacob Zuma, apparently linked to Malema's explosive claim this week that the South African Revenue Service (Sars) is targeting people close to the President.

It also includes Malema, Zuma's spokesperson Zizi Kodwa, businessman and Zuma benefactor Vivian Reddy, Free State Premier Ace Magashule, KwaZulu-Natal Premier Zweli Mkhize and the President's nephew Khulubuse Zuma.

Malema this week told eNews that intelligence officers had tipped off the youth league about the alleged Sars "hit list" and said it was an attempt to discredit people who supported the President.

He implied that Finance Minister and former Sars boss Pravin Gordhan was behind the alleged campaign against Zuma allies.

The Mail&Guardian said that Malema's claims appear to be based on a report circulated by a disgruntled former Sars employee.

The ANCYL leader's outburst came a few days after Sunday newspapers reported that he was involved in companies that had won about R140-million's worth of government contracts and published details of his lavish lifestyle.

The Mail&Guardian said it brought to the fore suspicions in the ruling party about Gordhan's role in trying to curb the patronage networks fuelling ANC power struggles.

Gordhan, in his Budget speech last week, spoke of SARS' intentions to use lifestyle audits to curb tax evasion.

The term has become a political football, with Congress of South African Trade Unions general secretary Zwelinzima Vavi endorsing the audits.

Zuma this week dismissed Vavi's call and defended Malema's right to be a businessman and deal with government.