Illicit Economy Investigator X3 Western Cape/Nelspruit (10097) at The South African Revenue Service (SARS)

Job Purpose

• To conduct multifaceted integrated civil and /or criminal investigations, independently, into tax and customs non-compliance focusing on smuggling and illicit trade.

Education and Experience

Minimum Qualification & Experience Required

• Relevant National Diploma / Advanced Certificate AND 2-3 years' experience in a similar environment, of which 1-2 years at knowledge worker level

OR

• Senior Certificate (NQF 4) AND 5 years related experience, of which 1-2 years at knowledge worker level

Minimum Functional Requirements

Job Outputs:

Process

• Investigate and obtain the required evidence in accordance with the legislations administered by SARS for both civil and criminal processes.
• Plan and execute escalated trade and compliance inspections on entities suspected of illicit trade practices currently under investigation.
• Detect and intercept illicit goods through interventions, reports, and informers, and conduct investigations into both tax and customs non-compliance.
• Secure suspects and goods for handover to SAPS and booking of the illicit goods as evidence for criminal procedure and state warehouse for administrative process to unfold or criminal investigations and ensure proper handover.
• Conduct control delivery on high value goods to inland warehouses from the ports of entries whereby all duties and VAT have been set aside, and risk controlled.
• Provide support and liaise with other law enforcement agencies as and when required, within the mandate of the Acts administered by SARS focusing on activities within the illicit economy to obtain pertinent information and or evidence in terms of the relevant legislation.
• Complete statements for the illicit goods secured or detained for criminal case to be registered with the SAPS.
• Evaluate, collate, and analyse information received during the audit / investigation and draw conclusions as to the nature and scope of the identified non-compliance for further criminal prosecutions and/or forensic audits.
• Issue schedules for goods in contraventions to collect revenue due and penalties in terms of the Customs and Excise Act following the penalty guidelines.
• Prepare and submit evidence to testify in court of law when matters are placed on court roll and testify as and when it is required.
• Present the cases to the various committees as and when required, including but not limited to, Internal Administrative Appeals, National Appeals committee, preassessment committee, various debt committees and the objection and appeal allocation committees.
• Seize illicit goods and impose substantive penalties, ensure those illicit goods are disposed of and destructed before entering local markets.
• De-register and de-license non-compliant traders and repeated offenders
• Plan and conduct enforcement interventions/operations with other law enforcement agencies, roadblocks, premises search, borderline patrols, search, and seizure, visit to non-designated ports and informal crossings at the borderlines.
• Participate in simultaneous cross border operations e.g., Trans-Kalahari Corridor, etc.