Fresh Jobs at The South African Revenue Service (SARS)

Job Purpose

• To manage by researching, reviewing and providing tax technical input on the formulation of official policies and practices as it relates to the interpretation of all corporate income tax and related matters. To issue and take responsibility for the quality and technical accuracy   of divisional documents such as non-binding opinions, internal documents, guides, interpretation notes and binding general rulings. To provide input on practical operational implementation of policies and practices formulated.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Honours Degree / Postgraduate Diploma (NQF 8) in Taxation or LLB and 10 – 12 years' experience in Law Interpretation relating to Corporate Income Tax, of which 3 - 4 years is at a middle management level.

OR

• Relevant bachelor’s degree / Advanced Diploma (NQF 7) in Taxation or LLB and 12 – 15 years' experience in Law Interpretation relating to Corporate Income Tax, of which 3 - 4 years is at a middle management level.

Minimum Functional Requirements

Job Outputs:

Process

• Together with your team, identify corporate tax related topics and sections that require interpretation and/or guidance in order to provide clarity and certainty to taxpayers.
• Manage and provide tax technical guidance to a team of between 8 and 15 tax technically skilled individuals responsible for researching and writing opinions and guidance documents on identified corporate tax related topics and sections that require interpretation and/or guidance in order to provide clarity and certainty to taxpayers.
• Comprehensively evaluate the implications of a legislative interpretation and guidance document on the tax base, cross-border environment, tax administration in general and tax policy.
• Ensure that comparative analysis with best practices world-wide are considered in the policy development process.
• Identify and liaise with internal and external stakeholders to ensure that all aspects relating to a specific topic and/or section has been considered when formulating a policy and/or providing guidance.
• Contribute to SARS’s internal governance policies and procedures by, for example, participating in Committees, workshops and various forums convened by other divisions within SARS.
• Advise or otherwise provide guidance to SARS senior management and/or National Treasury where required on corporate tax technical and related matters, including deficiencies in current legislation impacting on the tax base, and do presentations and represent SARS at various internal and external forums.
• Liaise with competent authorities of other countries if required in respect of international or cross-border transactions.
• Manage and provide guidance, advice and assistance to corporate income tax teams during the drafting process of divisional output and identify training and development needs of team members.
• Assist in the development of personnel in the division by contributing to technical discussions, presenting training and assist with on-the-job transfer of knowledge.
• Develop business and delivery plans in consultation with leadership in support of divisional and organisational objectives.
• Provide reports on performance against plan and progress on initiatives and realign business plan and objectives appropriately when required.
• Recommend changes to optimise processes, systems, policies and procedures within the division, and direct the implementation of change and innovation initiated by the organisation.

Governance

• Implement governance, risk and compliance policy in own practice areas to identify and manage governance and risk exposure liability.
• Manage and or advise on the translation and application of policy in a specific functional area.

People

• Create a positive work climate and culture to energise employees and give meaning to work, minimise work disruption and maximise employee productivity.
• Develop and implement appropriate people capacity plans in line with delivery and efficiency targets, on budget and in partnership with specialised areas.
• Plan and develop enhanced organisational efficiency by identifying and addressing development requirements and providing tools for people resources.
• Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives
• Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives.

 Finance

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

Client

• Build strong relationships and develop service level agreements that promote SARS with internal and external stakeholders.
• Develop and ensure implementation of practices which builds service delivery excellence and encourages others to provide exceptional client service.
• Manage an integrated service excellence culture, which builds rewarding relationships and provides opportunity for feedback and exceptional service.

Behavioural competencies

• Ability to translate strategy into execution
• Concern for Impact of own behaviour on others
• Fairness and Transparency
• Develops teams and nurtures interdependency
• Accountability
• Inspires others to Positive Action
• Honesty and Integrity
• Trust
• Respect
• Problem Solving and Analysis
• Nurtures Future Talent
• Stewardship and Service Orientation
• Strong Results Orientation
• Values and Manages Diversity

Technical competencies

• In-depth knowledge of Corporate Income Tax
• In-depth knowledge of International Tax
• Working knowledge of Tax Administration Act, STT and Transfer Duty
• Opinion drafting skills and experience
• Business Acumen
• Change Management
• Decisiveness
• Knowledge of ethics
• Legal Compliance
• Managerial Budgeting
• Planning and Organising
• Planning, Management and Measurement
• Policy development
• Problem Analysis and Judgement
• Strategic Planning

go to method of application »

Job Purpose

• To manage by researching, reviewing and providing tax technical input on the formulation of official policies and practices as it relates to the interpretation of all personal income tax and related matters. To issue and take responsibility for the quality and technical accuracy   of divisional documents such as non-binding opinions, internal documents, guides, interpretation notes and binding general rulings. To provide input on practical operational implementation of policies and practices formulated.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Honours Degree / Postgraduate Diploma (NQF 8) in Taxation or LLB and 10 – 12 years' experience in Law Interpretation relating to Personal Income Tax, of which 3 - 4 years is at a middle management level.

OR

• Relevant bachelor’s degree / Advanced Diploma (NQF 7) in Taxation or LLB and 12 – 15 years' experience in Law Interpretation relating to Personal Income Tax, of which 3 - 4 years is at a middle management level.

Minimum Functional Requirements

Job Outputs:

Process

• Together with your team, identify personal income tax related topics and sections that require interpretation and/or guidance in order to provide clarity and certainty to taxpayers.
• Manage and provide tax technical guidance to a team of between 5 and 8 tax technically skilled individuals responsible for researching and writing opinions and guidance documents on identified personal income tax related topics and sections that requires interpretation and/or guidance in order to provide clarity and certainty to taxpayers.
• Comprehensively evaluate the implications of a legislative interpretation and guidance document on the tax base, cross-border environment, tax administration in general and tax policy.
• Ensure that comparative analysis with best practices world-wide are considered in the policy development process.
• Identify and liaise with internal and external stakeholders to ensure that all aspects relating to a specific topic and/or section has been considered when formulating a policy and/or providing guidance.
• Contribute to SARS’s internal governance policies and procedures by, for example participating in Committees, workshops and various forums convened by other divisions within SARS.
• Advise or otherwise provide guidance to SARS senior management and/or National Treasury where required on personal income tax technical and related matters, including deficiencies in current legislation impacting on the tax base and to do presentations and represent SARS at various local and external forums.
• Manage and provide guidance, advice and assistance to personal income tax team during the drafting process of divisional output and identify training and development needs of team members.
• Assist in the development of personnel in the division by contributing to technical discussions, presenting training and assist with on-the-job transfer of knowledge.
• Develop business and delivery plans in consultation with leadership in support of divisional and organisational objectives.
• Provide reports on performance against plan and progress on initiatives and realign business plan and objectives appropriately when required.
• Recommend changes to optimise processes, systems, policies and procedures within the division, and direct the implementation of change and innovation initiated by the organisation.

Governance

• Implement governance, risk and compliance policy in own practice areas to identify and manage governance and risk exposure liability.
• Manage and or advise on the translation and application of policy in a specific functional area.

People

• Create a positive work climate and culture to energise employees and give meaning to work, minimise work disruption and maximise employee productivity.
• Develop and implement appropriate people capacity plans in line with delivery and efficiency targets, on budget and in partnership with specialised areas.
• Plan and develop enhanced organisational efficiency by identifying and addressing development requirements and providing tools for people resources.
• Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives
• Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives.

 Finance

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

Client

• Build strong relationships and develop service level agreements that promote SARS with internal and external stakeholders.
• Develop and ensure implementation of practices which builds service delivery excellence and encourages others to provide exceptional client service.
• Manage an integrated service excellence culture, which builds rewarding relationships and provides opportunity for feedback and exceptional service.

Behavioural competencies

• Ability to translate strategy into execution
• Concern for Impact of own behaviour on others
• Fairness and Transparency
• Develops teams and nurtures interdependency
• Accountability
• Inspires others to Positive Action
• Honesty and Integrity
• Trust
• Respect
• Problem Solving and Analysis
• Nurtures Future Talent
• Stewardship and Service Orientation
• Strong Results Orientation
• Values and Manages Diversity

Technical competencies

• In-depth knowledge of Personal Income Tax
• In-depth knowledge of International Tax
• In-depth knowledge of PAYE
• Working knowledge of International Tax
• Working knowledge of Retirement Funds related matters
• Working knowledge of Tax Administration Act, UIF, and Skills Development Levies
• Opinion drafting skills and experience
• Business Acumen
• Change Management
• Decisiveness
•  Knowledge of ethics
• Legal Compliance
• Managerial Budgeting
• Planning and Organising
• Planning, Management and Measurement
• Policy development
• Problem Analysis and Judgement
• Strategic Planning

go to method of application »

About the Position

• As a Junior Investigator, you will manage the end-to-end process of criminal investigations into low complexity tax and customs offence cases involving multiple tax types, with limited guidance. Your responsibilities include gathering and analysing information, applying relevant legislation and procedures, and providing detailed reports with findings and recommendations. You will register cases with SAPS, maintain regular engagement on case progress, and ensure all evidence and documentation are managed according to legal standards. The role also involves addressing NPA queries, supporting prosecutors, and upholding constitutional rights throughout the investigation, with the goal of ensuring compliance and successful case resolution.

Job Purpose

• To conduct criminal investigations into low complexity tax and customs offence cases relating to more than one tax type (primary tax products – VAT, PAYE, PIT, Customs & Excise, CIT; standard/ integrated investigations), with limited guidance. This relates to investigations covering more than one year and could involve multiple taxes

Education and Experience

Minimum Qualification & Experience Required 

• Relevant National Diploma/ Advanced Certificate (NQF 6) in Law/ Audit/ Criminal Justice/ Criminology/ Investigations/ Forensic Science and 3 – 4 years' experience in an investigation environment.

Minimum Functional Requirements

• Basic to Intermediate Knowledge of the following legislation: Criminal Justice System. Criminal Procedures Act. Law of Evidence Act. Tax Administration Act. Customs and Excise Act. IT Act. VAT Act. The Principles of Criminal Law. Specific Crimes.
• Skilled Knowledge of the following: Perform intermediate-level complexity calculations of primary tax products and Customs and Excise duties, with limited guidance, to determine prejudice. Draft affidavits in a clear understandable format (e.g. auditors affidavits, suppliers affidavits and Investigating Officer affidavit), addressing the relevant evidentiary issues and facts, with limited guidance. Illicit Money Flow and Money Laundering. SARS’ reporting obligations in relation to the FATF 40 Recommendations (IO.6.7 & 8). Court processes and giving oral evidence in court. Differentiate between witness and suspect at any stage (flexibility) during the investigation. Tax avoidance schemes.

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area 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.
• Correctly apply policies, practices and standards, procedures and legislation in the delivery of work outputs.
• 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 because 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 judgement to arrive at decisions.
• Ensuring that during the process of evidence gathering all prescribed legislation should be followed.
• Ensuring that all NPA queries are addressed, assisting the prosecutor to clarify any issues and assist with further request.
• Ensuring that at all-times the constitutional rights of the suspect/ taxpayer should be recognized.
• Ensuring that the investigation is registered with SAPS and engage with SAPS at regular intervals regarding the progress/ movement on the case.
• Ensuring that the incumbent is a credible witness and knowledgeable of the investigation during the trial phase when testifying on the matter.
• Manage the investigation phase by updating all relevant systems and filing correspondence/ evidence in line with the docket system. All Correspondence/ evidence collection should be filed in the docket under section A and B, and corresponding entries should be made in C clip.
• Manager the end-to-end process in a criminal investigation process in conducting criminal investigation into low complexity tax and customs offence cases relating to more than one tax type (primary tax products - VAT, PAYE, PIT, Customs & Excise, CIT; standard/integrated investigations), with limited guidance. [end to end refers to process from case allocation to finalizing the matter in court or otherwise.]
• On completion of the investigation, the investigator is required to provide a report stipulated findings, financial prejudice, and identify transgressions according to the relevant legislation

Client

• Ensure own understand and adherence to customer service delivery and provide specialist support to meet or exceed customer expectations.
• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

Behavioural competencies

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

Technical competencies

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

go to method of application »

Job Purpose

• To conduct advanced audits with the aim of influencing compliance through raising accurate assessments in line with relevant legislation.

Education and Experience

Minimum Qualification & Experience Required

• National Diploma / Advanced Certificate (NQF 6) in Accounting/Auditing/Taxation and 4 years' experience in a tax audit environment. 

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area of specialisation. 
• Analyse data / evidence, review and confirm identified risks and consideration of additional risks which may relate to the entity being audited, across tax types, across related entities etc.
• Analyse information provided at dispute stage and taxpayer complaints logged.
• Analyse transactions across multiple tax types and / or entities and / or groups of related entities with the aim of understanding the tax implications thereof.
• Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
• Be involved in research to identify tax risks that may not have been addressed effectively through audit or other interventions. These risks will be referred to Case Selection which may lead to the identification of new audit focus areas e.g. industry, tax specific risks etc.
• Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
• Conduct advanced audits (plan, execute, finalise) in line with relevant Acts / Regulations / Policies / Standard Operating Procedures (SOPs) using SARS systems.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Effectively plan and schedule own activities to continuously improve quality and service delivery in area of specialisation.
• Engagement during and after the audit with Debt Management aimed at optimal collection on liabilities raised through the audit. Provide support by conducting a financial analysis to support the recommendations which may be used to determine the optimal collection of liabilities and / or to support this view at various committees e.g. Debt Committee. Engage the taxpayer regarding the collection of debt at the finalisation stage of the audit.
• Engagement with Client Service to resolve issues escalated by taxpayer and requiring direct intervention and contact by the auditor to address the issues raised by the taxpayer. The auditor may or may not have been involved in an audit of the matter escalated but called upon to assist due to the available experience and expertise.
• Engagement with Litigation and Dispute management during and post the audit process to address issues relating to the interpretation of relevant legislation e.g. tax, legislation relating to companies etc. This engagement will take cognizance of the outcomes of similar matters, tax court cases and civil court outcomes. The auditor may be required to testify in a civil court.
• Execute process and procedural change, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Identify and escalate enhancements to management on policies and procedures. Auditors are also requested to provide inputs to draft policies and procedures to the product areas e.g. different Tax Types product areas, Process Design and Engineering, etc.
• Identify and escalate serious tax offences for potential criminal investigations. Escalation to include a detailed analysis of the facts together with the applicable tax legislation. The Auditor may be required to testify in a criminal court.
• Identify information required to mitigate audit risks identified and engage taxpayers / tax practitioners for additional relevant information and clarification.
• Identify new and additional risks for audit scope expansion, identification of new risks relating to other tax types and related entities for referral to Case Selection for profiling for new audit interventions.
• Manage the efficient progress of the audit and related tax types and / or entities being audited utilising approved systems. Prepare system notes of progress and outcomes as required and maintain during the audit process, e.g. Service Manager, Teammate.
• Navigate and extract relevant information from SARS systems and external sources to collect and evaluate risks and compliance to relevant legislation.
• Prepare and issue relevant communication / reports as required to internal and external stakeholders. Ensure that communication is coordinated and aligned between related audits be it tax types or at an entity level.
• Prepare inputs based on analysis and interpretation of facts and legislation, participate and present to relevant Committee. Highlight treatment of audits of similar nature to the relevant Committee to ensure consistent treatment. i.e. Technical Committee, Understatement Committee, Large Assessment Committee, Objections Committee, National Appeals Committee.
• Provide specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
• Raise accurate assessments on SARS systems in relation to relevant legislation.
• Supply inputs to Account Maintenance on remittance of penalty and interest requests.
• Use practical and applied knowledge and situational judgement to arrive at decisions.
• Utilise digital information, systems and tools as they become available to address advanced audit risks. This may include eCommerce transactions and other digital risks.
• Where large data files are required to be downloaded, engage Electronic Forensic Services (EFS) to assist. Detail the data required and the risks, to contribute to the identification of required data files and/or additional data.

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 specified policies, standards, legislation, and procedures to prevent wastage on resources, unauthorised expenditure and wasteful expenditure and report violations.

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

Behavioural competencies

• Accountability
• Analytical Thinking
• Attention to Detail
• Commitment to Continuous Learning
• Conceptual Ability
• Customer Service
• Drive for results
• Expertise in Context
• Fairness and Transparency
• Honesty and Integrity
• Organisational Awareness
• Respect
• Trust

Technical competencies

• Audit Methodology
• Business Knowledge
• Business Writing Skills
• Computer Literacy
• Data Collection and Analysis
• Efficiency improvement
• Execute, Implement and Follow Through
• Functional Policies and Procedures
• Operational Audit
• Planning and Organising
• Problem Analysis and Judgement
• Reporting
• Tax Knowledge
• Tax Law
   

go to method of application »

About the Position

• As a Senior Investigator, you will independently manage the end-to-end process of complex criminal investigations involving multiple tax types and serious offences such as fraud, corruption, and organised crime. Your responsibilities include gathering and analysing information, applying advanced investigative methods, and ensuring all evidence is collected and managed in line with legal and procedural requirements. You will provide detailed reports, register cases with SAPS, and maintain regular engagement on case progress. The role also involves addressing NPA queries, supporting prosecutors, facilitating stakeholder meetings, and drafting holding statements for media coverage. Throughout the investigation, you will identify opportunities for process improvement, ensure compliance with all relevant legislation, and uphold constitutional rights, with the goal of achieving successful prosecutions and strengthening system integrity.

Job Purpose 

• The purpose of the Investigator will be to independently conduct criminal investigations into complex tax and customs offence cases utilizing advanced investigative tools to source the evidence. Investigations relate to more than one tax type (primary tax product – VAT, PAYE, PIT, Customs & Excise, CIT) and covers more than one year and will involve, for example, fraud, corruption, money laundering, racketeering, organised crime, etc. This relates to investigations of the organised crime network.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Bachelors’ Degree/ Advanced Diploma (NQF 7) in Law/ Audit/ Criminal Justice/ Criminology/ Investigations/ Forensic Science and 7 - 9 years' experience in an Investigation environment, of which 5 – 6 years’ at technically skilled level.

Minimum Functional Requirements

• Advance/ Specialised Knowledge of the following legislation: Criminal Justice System. Criminal Procedures Act. Law of Evidence Act. Tax Administration Act. Customs and Excise Act. IT Act. VAT Act. The Principles of Criminal Law. Specific Crimes.
• Advance Knowledge of the following: Perform complex calculations of primary tax products and Customs and Excise duties, independently, to determine prejudice. Draft affidavits in a clear understandable format (e.g. auditors affidavits, suppliers affidavits and Investigating Officer affidavit), addressing the relevant evidentiary issues and facts, independently. Illicit Money Flow and Money Laundering. SARS’ reporting obligations in relation to the FATF 40 Recommendations (IO.6.7 & 8). Court processes and giving oral evidence in court. Differentiate between witness and suspect at any stage (flexibility) during the investigation. Tax avoidance schemes.

Job Outputs:

Process

• Accumulate information to review work progress that provides input to reporting, decision making and the identification of improvement opportunities.
• 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.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Draw on own knowledge and experience to diagnose symptoms, causes and possible effects in order to solve emerging problems.
• Initiate process and procedural change, implement the change and provide guidance and support related to new requirements as a result of the change.
• Plan for value-added process improvements, initiatives and services to deliver on operational strategy and objectives.
• Provide specialist input through the investigation of opportunities for operational and process product and risk optimisation.
• Ensuring that during the process of evidence gathering all prescribed legislation should be followed.
• Ensuring that at all-times the constitutional rights of the suspect/ taxpayer should be recognized.
• 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 the investigation is registered with SAPS and engage with SAPS at regular intervals regarding the progress/ movement on the case.
• Ensuring that all NPA queries are addressed, assisting the prosecutor to clarify any issues and assist with further request.
• Ensuring that the incumbent is a credible witness and knowledgeable of the investigation during the trial phase when testifying on the matter.
• Compliance with sentence proceedings and types of sentences (105A Plea Agreements).
• Consult and draft a holding statement to inform/ be used in media coverage of taxpayers convicted in Court.
• Facilitate presentations/ chairing meetings with internal (e.g. Audit) and external (e.g. NPA) stakeholders. Post meeting feedback.
• Identify improvement opportunities to address any gaps in people, processes, systems, policies and/ or legislation to enhance the overall efficacy of the system.
• Provide knowledge and support during the Prosecutor involved Investigation. (PII still to be signed off between NPA and SARS).
• 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.
• Manage end to end process in a criminal investigation process with an end goal of successful prosecution. [refers to process from case allocation to finalising the matter in court or otherwise].

Client

• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.
• Provide authoritative, specialist services, expertise and advice to internal and external stakeholders.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

Governance

• Implement and provide input in the development of governance, compliance, integrity and ethics processes within area of specialisation.

People

• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.
• Search for, integrate and share new knowledge attained through formal and informal learning opportunities in the execution of your job.

Behavioural competencies

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

Technical competencies

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

go to method of application »

About the Position

• As an Investigator, you will independently manage the full process of medium complexity criminal investigations involving multiple tax products and offences over several years. Your responsibilities include gathering and analysing information, drafting high-quality affidavits and reports, and applying relevant legislation and procedures throughout the investigation. You will register cases with SAPS, maintain regular engagement on case progress, and ensure all evidence and documentation are managed according to legal standards. The role also involves addressing NPA queries, supporting prosecutors, and ensuring that all investigative actions uphold constitutional rights and compliance requirements, with the goal of successful prosecution.

Job Purpose

• To independently conduct criminal investigations into medium complexity (involving both S234 and 235 offences) tax and customs offence cases relating to more than one tax type (primary tax products – VAT, PAYE, PIT, Customs and Excise, CIT) and covering more than one year.

Education and Experience

Minimum Qualification & Experience Required 

• Relevant National Diploma/ Advanced Certificate (NQF 6) in Law/ Audit/ Criminal Justice/ Criminology/ Investigations/ Forensic Science and 5 – 6 years' experience in an investigation environment, of which 2 – 3 years at a technically skilled level.

Minimum Functional Requirements

• Advance Knowledge of the following legislation: Criminal Justice System. Criminal Procedures Act. Law of Evidence Act. Tax Administration Act. Customs and Excise Act. IT Act. VAT Act. The Principles of Criminal Law. Specific Crimes.
• Competent Knowledge of the following: Perform basic calculations of primary tax products and Customs and Excise duties, independently, to determine prejudice. Draft affidavits in a clear understandable format (e.g. auditors affidavits, suppliers affidavits and Investigating Officer affidavit), addressing the relevant evidentiary issues and facts, independently. Illicit Money Flow and Money Laundering. SARS’ reporting obligations in relation to the FATF 40 Recommendations (IO.6.7 & 8). Court processes and giving oral evidence in court. Differentiate between witness and suspect at any stage (flexibility) during the investigation. Tax avoidance schemes.

Job Outputs:

Process

• Accumulate information and provide reports with recommendations applicable to area 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.
• Correctly apply policies, practices and standards, procedures and legislation in the delivery of work outputs.
• 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 judgement to arrive at decisions.
• Affidavits and reports drafted should be of a high quality and accuracy, with attention to detail.
• 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.
• Ensuring that the investigation is registered with SAPS and engage with SARS at regular intervals regarding the progress/ movement on the case.
• Ensuring that all NPA queries are addressed, assisting the prosecutor to clarify any issues and assist with further request.
• Ensuring that the incumbent is a credible witness and knowledgeable of the investigation during the trial phase when testifying on the matter.
• Manage end to end process in a criminal investigation process with an end goal of successful prosecution. [refers to process from case allocation to finalising the matter in court or otherwise.]
• Ensuring that at all-times the constitutional rights of the suspect/ taxpayer should be recognized.
• Ensuring that during the process of evidence gathering all prescribed legislation should be followed.
• On completion of the investigation, the investigator is required to provide a report stipulating findings, financial prejudice, identify transgressions according to the relevant legislation.

Client

• Ensure own understand and adherence to customer service delivery and provide specialist support to meet or exceed customer expectations.
• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

Behavioural competencies

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

Technical competencies

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

go to method of application »

 Job Purpose

• The Advanced Pricing Agreement (APA) auditor needs to be able to plan and conduct a transfer pricing assessment to assess the technical appropriateness of an APA in relation to each APA application in compliance with all legislative requirements.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Bachelor's Degree / Advanced Diploma (NQF 7) and 5-7 years' experience in International and/or Transfer Pricing environment of which 2-3 years at Corporate Income Tax technical specialist level.

Job Outputs:

Process

• Plan and conduct multiple tax audits on a risk profile basis to ensure compliance to the relevant acts.
• Be observant and engage on possible violations of procedures and standards of conduct and escalate where necessary.
• Effectively utilise resources allocated to the job in order to perform contracted work outputs and report on and escalate any shortfalls.
• Lead, plan and conduct full scope (integrated) audits to ensure compliance and report on findings and recommendations.
• Plan and organise own work tasks within area of work.
• Identify and resolve queries and problems timeously, apply discretion in line with process guidelines provided.
• Execute specialist input through investigation & opportunities within the product process including risk concern.
• Provide specialist input through the investigation of opportunities for operational and process product and risk optimisation.
• Plan for value-added process improvements, initiatives and services to deliver on operational strategy and objectives.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• Draw on own knowledge and experience to diagnose symptoms, causes and possible effects in order to solve emerging problems.
• Initiate process and procedural changes, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Accumulate information to review work progress that provides input to reporting, decision making and the
• 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

Governance

• Implement and provide input into the development of governance, compliance, integrity and ethics processes within area of specialisation.

People

• Develop and maintain productive working relationships with peers and team members to achieve predefined objectives.
• Search for, integrate and share new knowledge attained through formal and informal learning opportunities in the execution of your job.

Finance

• Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

Client

• Plan, conduct and lead full scope (integrated) audits to ensure compliance and report on findings and recommendations.
• Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.
• Provide authoritative, specialist services, expertise and advice to internal and external stakeholders.

Behavioural competencies

• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Drive for Results
• Persuasion Ability
• Trust
• Respect
• Honesty and Integrity
• Problem Solving and Analysis
• Analytical Thinking
• Attention to Detail
• Organisational Awareness
• Building Sustainability

Technical competencies

• Functional Policies and Procedures
• Reporting
• Analysis and Interpretation of Financial
• Business Knowledge
• Audit Methodology
• Quality Orientation
• Customer Liaison
• Problem Analysis and Judgement
• Planning and Organising
• Business Acumen
• Risk Identification