Auditor: Level 1 (PIRE) at The South African Revenue Service (SARS)

Job Purpose

• To conduct tax audits across tax types with the aim of influencing compliance through raising accurate assessments in line with relevant legislation.

Education and Experience

Minimum Qualification & Experience Required

• Relevant National Diploma / Advanced Certificate (NQF 6) in Auditing/Taxation and/or Accounting with 3 years' experience in a tax audit environment (Vat and PAYE) of which 1 – 2 years at debt service level collection level.

Minimum Functional Experience:

• 3 years’ experience in a similar environment.

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area of specialisation.
• Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
• Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Effectively plan and schedule own activities to continuously improve quality and service delivery in area of specialisation.
• Execute process and procedural change, implement the change and provide guidelines and support related to new requirements as a result of the change. (I)
• Provide specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
• Use practical and applied knowledge and situational judgement to arrive at decisions.
• Navigate and extract relevant information from SARS systems and external sources to collect and evaluate risks and compliance to relevant legislation.
• Analyse data / evidence, review and confirm identified risks and consideration of additional risks which may relate to the entity being audited, across tax types, across related entities etc.
• Conduct audits (plan, execute, finalise) in line with relevant Acts / Regulations / Policies / Standard Operating Procedures (SOPs) using SARS systems.
•  Utilise digital information, systems and tools as they become available to address audit risks. This may include eCommerce transactions and other digital risks.
• Identify information required to mitigate audit identified risks and engage taxpayers / practitioners for additional relevant information and clarification.
• Where large data files are required to be downloaded, engage Electronic Forensic Services (EFS) to assist. Detail the data required and the risks, to contribute to the identification of required data files and/or additional data.
• Manage the efficient progress of the audit utilising approved systems. Prepare system notes of progress and outcomes as required and maintain during the audit process, e.g. Service Manager, Teammate.
• Prepare and issue relevant communication / reports as required to internal and external stakeholders.
• Raise accurate assessments on SARS systems in relation to relevant legislation.
• Analyse information provided at dispute stage and taxpayer complaints logged.
• Prepare inputs based on analysis and interpretation of facts and legislation, participate and present to relevant committee i.e. Technical Committee, Understatement Committee, Large Assessment Committee, Objections Committee, National Appeals Committee.
• Identify new and additional risks for audit scope expansion, identification of new risks relating other tax types and related entities for referral to Case Selection for profiling for new audit interventions.
• Identify and escalate serious tax offences for potential criminal investigations, which will include a detailed analysis of the facts together with the applicable tax legislation. The Auditor may be required to testify in a criminal court.
• Identify and escalate enhancements to management on policies and procedures. Auditors are also requested to provide inputs to draft policies and procedures to the product areas e.g. different Tax Types product areas, Process Design and Engineering, etc.
• Engagement during and after the audit with Debt Management aimed at optimal collection on liabilities raised through the audit. Provide support by conducting a financial analysis to support the recommendations which may be used to determine the optimal collection of liabilities and / or to support this view at various committees e.g. Debt Committee. Engage the taxpayer regarding the collection of debt at the finalisation stage of the audit.
• Supply inputs to Account Maintenance on remittance of penalty and interest requests and engage Client Service to resolve issues escalated by taxpayer.
• Engagement with Litigation and Dispute management during and post the audit process to address issues relating to the interpretation of relevant legislation e.g. tax, legislation relating to companies, etc. The auditor may be required to testify in a civil court.

Governance

• Comply to set governance and compliance procedures and processes related to an area of specialisation and continuously identify and escalate risks.

People

• Develop productive working relationships with team members, Ops Managers, and key role players in the business to support contracted work outputs.
• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

Client

• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service
• Ensure own understanding and adherence to customer service delivery and provide specialist support to meet or exceed customer expectations.

Behavioural competencies

• Analysis and alignment
• Analytical thinking
• Accountability
• Conceptual Ability
• Organisational awareness
• Trust
• Respect
• Attention to detail
• Commitment to Continuous learning
• Building sustainability
• Honesty and integrity
• Teamwork

Technical competencies

• Reporting
• Functional Policies and Procedures
• Financial Accounting
• Operational Audit
• Business Knowledge
• Efficiency Improvement