Snr Economist:Value-Added Tax,Excise&Sub-NTL Taxes at National Treasury

Purpose of the Role

• To develop tax policy pertaining to Value Added Tax, Excise Taxes, Fiscal Decentralisation and other consumption taxes to support fiscal reform in South Africa; and to assist in the maintenance of a coherent indirect tax policy framework.

Qualification/s Requirements

• A Grade 12 is required coupled with a minimum Bachelor’s degree (equivalent to NQF level 7) in Economics or Taxation;
• A minimum of 4 years’ experience of which 2 years should be on an Assistant Director level or equivalent obtained in research and policy analysis (formulation); and
• Knowledge and experience of the broader tax policy framework.

Key Performance Areas
Value Added Tax:

• Review and analyse VAT policy with regard to Distributional impact, Inflationary impact, and Revenue impact;
• Review the implications of proposed amendments to the VAT Act and liaise with SARS;
• Engage in stakeholder consultation and client liaison with written replies and comments; and
• Engage legal drafters to incorporate policy proposals and amendments into VAT law as intended including submissions.

Excise Taxation:

• Provide Excise Tax policy advice with regard to Distributional impact, Inflationary impact, and Revenue impact, especially relating to Alcohol, Tobacco taxes, Health Promotion Levy and any other related excise tax;
• Initiate research and review Excise Tax policy considerations;
• Engage in stakeholder consultation and client liaison with written replies and comments;
• Analyse the implications of proposed amendments to the Customs and Excise Act and liaise with SARS; and
• Engage legal drafters regarding policy proposals and amendments pertaining to Customs and Excise. 

Fiscal Decentralization:

• Investigate appropriate tax instruments and revenue-sharing arrangements for sub-national spheres of government;
• Review tax proposals by provinces and local governments and provide advice in respect of: Provincial taxes (including fuel taxes); Municipal taxes (including property rates and user fee surcharges); Regional Services Councils levies replacement (including local business tax, tax sharing and grant replacement options);
• Engage Intergovernmental Relations business unit (IGR) and provide tax policy advice; and
• Liaise with legal drafters on policy proposals and amendments for incorporation into law. 

Gambling Taxes and other indirect taxes:

• Research and prepare, develop, design and review other indirect taxes for consideration and inclusion;
• Provide policy advice with pertaining to gambling taxes and other indirect taxes;
• Develop databases on tax policy formulation, analysis of macro-economic impacts, research, review and tax policy consideration; and
• Analyse implications of proposed amendments to the legal framework and liaise with SARS, and other stakeholders.

Money Bills:

• Evaluate the funding arrangements of extra-budgetary agencies by way of earmarked levies and / or user charges.

Closing Date: 17 November 2025