Principal Investigator at The South African Revenue Service (SARS)

Job Purpose

• The purpose of the Investigator will be to independently conduct criminal investigations into highly complex, specialised and sophisticated, syndicated tax and customs offence cases, using hard enforcement criminal investigations tools like search and seizure applications and applying for preservation orders. Investigations relate to more than one tax type (primary tax product - VAT, PAYE, PIT, Customs& Excise, CIT) and covers more than one year and relates to investigations of the organised criminal enterprise. The Investigator must also conduct research and be able to interpret court/case findings for overall business outcomeimprovements.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Honours Degree / Postgraduate Diploma (NQF8) in Accounting / Taxation/ Law AND  10 - 12 years' experience in a similar environment (Investigations/Auditing/ Forensic Investigation), of which 3 - 4 years at a specialist level.

Minimum Functional Requirements

• None

Job Outputs:

Process

• Analyse and make recommendations about improvements to specialist systems, procedures, policies and practices. (I)
• Contribute to the optimum utilisation of org. resources, advising on effective planning and development of area of specialisation resource plans. (I)
• Develop a single practice area in alignment with operational activity and procedural frameworks and ensure tactical implementation. (I)
• Draw on own technical or professional expertise, knowledge and experience to identify and recommend tactical solutions to defined problems in practices. (I)
• Integrate business information, compare, analyse and produce reports to identify trends, discrepancies and inconsistencies for decision making purposes. (I)
• Optimise goal achievement through tactical strategy implementation and optimisation of practises, processes and systems across an internal value chain. (I)
• Plan for value-added, continuous practice and system improvements to deliver on objectives to enhance tactical implementation and excellence. (I)
• Proactively identify interconnected problems, determine its impact and use to develop best fit alternatives; best practice implementation solutions. (I)
• Recommend changes to optimise processes, systems, practice areas and associated procedures and execute the implementation of change and innovation. (I)
• Translate top-down policy, apply modification in relation to own practice area and communicate impact to relevant stakeholders. (I)
• Independently manage the end-to-end process by conducting criminal investigations into highly complex, specialised and sophisticated, syndicated tax and customs offence cases, using hard enforcement criminal investigations tools like search and seizure applications and applying for preservation orders.
• Perform research on a particular issue in order to provide advice and support other investigators.
• Coaching and mentoring internally and externally. Provide guidance, on an integrated field of expertise, across the board and identify gaps and recommend appropriate actions.
• Provide knowledge and support during the Prosecutor Involved Investigation. (PII still to be signed off between NPA and SARS).
• Identify improvement opportunities to address any gaps in people, processes, systems, policy and/or legislation to enhance the overall efficacy of the system.
• Facilitate presentations / chairing meetings with internal (e.g. Audit) and external (e.g. NPA) stakeholders. Post meeting feedback.
• Independently draft a holding statement to inform/be used in media coverage of taxpayers convicted in Court.
• Compliance with sentence proceedings and types of sentences (105A Plea Agreements).
• Ensuring that all NPA queries are addressed, assisting the prosecutor to clarify any issues and assist with further request.
• Ensuring that the investigation is registered with SAPS and engage with SAPS at regular intervals regarding the progress/movement on the case.
• On completion of the investigation, the investigator is required to provide a report stipulating findings, financial prejudice, and identify transgressions according to the relevant legislation.
• Ensuring that at all-times the constitutional rights of the suspect/ taxpayer should be recognized.
• Manage the investigation phase by updating all relevant systems and filing correspondence/evidence in line with the docket system. All Correspondence/ evidence collected should be filed in the docket under section A and B, and corresponding entries should be made in the C clip.

Governance

• Develop and /or align governance and compliance policies for own practice area to identify and manage risk exposure liability. (I)

People

• Integrate new knowledge and transfer skills attained through formal and informal learning opportunities in the execution of your job. (I)
• Provide specialist know-how, support, advice and practice thought leadership in area of expertise. (I)

Finance

• Implement and monitor financial control, management of costs and corporate governance in area of specialisation. (I)

Client

• Develop and ensure implementation of a practice that builds service delivery excellence and encourages others to provide exceptional stakeholder service. (I)
• Participate in the specialist practice community and contribute positively to organisation knowledge management. (I)
• Provide authoritative, specialist expertise and advice to internal and external stakeholders. (I)

Behavioural competencies

• Accountability
• Analytical Thinking
• Attention to Detail
• Commitment to Continuous Learning
• Conceptual Ability
• Expertise in Context
• Fairness and Transparency (V)
• Honesty and Integrity (V)
• Organisational Awareness
• Problem Solving and Analysis
• Resilience
• Respect (V)
• Teamwork
• Trust (V)

Technical competencies

• Business Knowledge
• Data Collection and Analysis
• Efficiency Improvement
• Execute, Implement and Follow Through
• Functional Policies and Procedures
• Investigative Skills
• Presentation Skills
• Reporting
• Verbal Communication
• Written Communication

Deadline:29th June,2026