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The South African Revenue Service (SARS) expressed sadness on hearing Van Heerden had passed Wednesday evening.
A spokesperson for the tax body said he was a skilled and dedicated civil servant who committed more than 40 years of his life to SARS and one of its predecessors, Inland Revenue.
"Mr Van Heerden played an instrumental role in the establishment of SARS as we know it today. He was also deeply involved in the development of the taxation of fringe benefits and the Value-Added Tax Act, 1991," a SARS media statement reported.
Commissioner Edward Kieswetter, on behalf of SARS, expressed his deepest condolences to the Van Heerden family.
He wished the family strength during this difficult time.
SARS was established in October 1997, and it was at this time Van Heerden was appointed as its first commissioner. He left in 1999 and was succeeded in the role by now Public Enterprises Minister, Pravin Gordhan.