Specialist: Interpretative Tax Policy (CIT) at The South African Revenue Service (SARS)

About the Position

• SARS is looking for a skilled, results driven and passionate Specialist with proven legislative and interpretative experience, who will contribute to SARS’s higher purpose. S/he will be responsible for maintaining the national Income Tax policy relating to corporate income tax and will be working closely within a diverse team of specialists to provide tax clarity and certainty.

Job Purpose

• To perform specialised projects identified within the division based on the specific skills of the individual, undertake reviews of interpretative tax policy documents produced by the division and provide clarity on tax legislation.

Education and Experience

Minimum Qualification & Experience Required

• Bachelor's Degree / Advanced Diploma (NQF 7) in Commerce and/or Legal and 8-10 years' experience in Income Tax or operational/audit or consulting environment of which 3-4 years ideally at operational specialist level.

    OR

• Senior Certificate (NQF 4) and 15 years’ experience in a CIT operational/audit or consulting environment.

Minimum Functional Requirements

• Experience in research performed, drafting and reviewing of tax opinions and comprehensive memoranda on complex matters.

Job Outputs:

• The facilitation and overseeing of the formulation of tax policy regarding the interpretation of the relevant legislation administered by SARS after researching and considering, amongst other things, existing interpretative tax policy, international practice, the alignment with the interpretation of other related taxes.
• Reviewing of tax-technical documents to ensure that documents comply with quality standards and that documents are technically correct after considering the relevant facts and circumstances and researching and considering, amongst other things, existing interpretative tax policy, international practice, the alignment with the interpretation of other related taxes.
• Manage the organisational human and other resources under his/her control, including the relevant budget and the performance management of staff.
• Sign-off on recommendations in respect of amendments to the relevant legislation and assist in the development of new legislation.
• Manage the process of facilitating, assisting and promoting the consistent, uniform, fair and correct application of the provisions of the relevant Acts.
• Advice other sub-divisions and branch offices on the interpretation of legislation and form part of their technical sub-committees where necessary.
• Conduct and/or participate in interviews/meetings with internal and/or external clients including tax practitioners, taxpayers, professional bodies and other external bodies on the determination of policy on the interpretation of the legislation.
• Conduct and/or participate in seminars and conferences nationally and internationally on tax issues and promote the interests of SARS generally.
• Empower staff on the relevant subdivision by developing their technical expertise and skills.
• Draw on own technical or professional expertise, knowledge & experience to identify & recommend tactical solutions to defined problems in practices.
   

Process

• Identify, diagnose and recommend improvements in area of specialisation.
• Ensure that all written communication material meet high quality content and accuracy standards.
• Administer, interpret legislation and provide specialist advice in area of speciality.
• Conduct and participate in seminars and conferences on tax issues nationally and internationally and promote the interests of SARS.
• Consider requests for rulings, and where suitable, analyse and research standard and highly complex transactions and decide on such rulings.
• Contribute to the continuous review of legislation by providing input into changes in law or application thereof that require consideration.
• Be informed on related Acts, regulations and regulatory frameworks in area of accountability.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Interpret legislation to provide specialist advice in area of specialty and provide legal interpretation reports with recommendation/determination.
• Use practical and applied knowledge and judgement to arrive at decisions.
• Develop and maintain productive working relationships with peers, SARS role players and third parties to achieve predefined objectives.
• Formulate and review new and current policies and practices to ensure alignment with legislative provisions.
• Play an active and supportive role in the review and product development of SARS.
• Optimise goal achievement through tactical strategy implementation and optimisation of practises, processes & systems across an internal value chain.
• Plan for value-added, continuous practice & system improvements to deliver on objectives to enhance tactical implementation and excellence.
• Proactively identify interconnected problems, determine its impact and use to develop best fit alternatives and best practice implementation solutions.
• Translate top-down policy in relation to own practice area and communicate impact to relevant Stakeholders.
• Recommend changes to optimise processes, systems, practice area and associated procedures and execute the implementation of change and innovation.
• Develop a single practice area in alignment with operational activity and procedural frameworks and ensure tactical implementation.
• Draw on own technical or professional expertise, knowledge & experience to identify & recommend tactical solutions to defined problems in practices.
• Integrate business information, compare, analyse & produce reports to identify trends, discrepancies & inconsistencies for decision-making purposes.
• Analyse and make recommendations about improvements to specialist systems, procedures and associated area area's practice.
   

Governance

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

People

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

Finance

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

Client

• Deliver on service level agreements made with internal and external stakeholders, monitor feedback and adjust as required.
• Develop & ensure implementation of a practice that builds service delivery excellence & encourage others to provide exceptional stakeholder service.
• Participate in the specialist practice community and contribute positively to organisation knowledge management.
• Provide authoritative, specialist expertise and advice to internal and external stakeholders.

Behavioural competencies

• Teamwork
• Accurate Understanding
• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Honesty and Integrity
• Problem Solving and Analysis
• Attention to Detail
• Commitment to Continuous Learning
• Organisational Awareness
• Building Sustainability
• Trust
• Respect
   

Technical competencies

• Functional policies and Procedures
• Reporting
• Decision making and Problem Solving
• Written Communication
• Coaching and Mentoring
• Business Knowledge
• Efficiency Improvement
• Legal Advisory and Interpretation
• Legal Knowledge and Knowledge of Ethics
• Presentation Skills
• Legal Compliance
• Tax Knowledge
   

Compliance Competency

• GOC Confidential