Illicit Economy Investigator X4 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

• National Diploma / Advanced Certificate in Investigations or Policing AND 3 - 4 years' experience in Enforcement, Accounting, Auditing, Taxation, Investigation or Policing environment, of which 1-2 years at knowledge worker level

OR

• Senior Certificate (NQF 4) AND 6 years experience in Enforcement, Accounting, Auditing, Taxation, Investigation or Policing environment, of which 1-2 years at knowledge worker level

Minimum Functional Requirements

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.
• 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.
• 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.
• Correctly apply policies, standards, procedures, and legislation in the delivery of work outputs.
• Conduct projects based on civil and/or criminal investigations, against the suspected company and individuals that have transgressed customs and tax legislation.
• 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.
• As part of an investigation, legal tools (e.g. Mutual Administrative Assistance) is used to confirm or dispute evidence presented by the taxpayer / trader.
• 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.

Governance

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

People

• 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.
• Assist with requests from both the NPA & SAPS in relation to the investigation in accordance with the MOU between SARS, NPA and SAPS.

Behavioural competencies

• Analytical Thinking
• Accountability
• Conceptual Ability
• Honesty and Integrity
• Respect
• Attention to detail
• Commitment to continuous learning
• Organisational Awareness
• Building Sustainability
• Fairness
• Expertise in Context  

Technical competencies

• Business Writing Skills  
• Criminal Investigation  
• Forensic Auditing  
• Fraud Auditing  
• Investigative Skills  
• Legal Knowledge and knowledge of ethics  
• Verbal Communication