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  • Posted: Aug 5, 2026
    Deadline: Aug 11, 2026
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  • The South African Revenue Service (SARS) is the nations tax collecting authority. Established in terms of the South African Revenue Service Act 34 of 1997 as an autonomous agency, we are responsible for administering the South African tax system and customs service. Its main functions are to: collect and administer all national taxes, duties and levies; c...
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    Illicit Economy Investigator

    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  

    Deadline:11th August,2026

    go to method of application »

    Investigator (Criminal Investigations)

    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.

    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

    • 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

    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

    Deadline:11th August,2026

    go to method of application »

    Senior Investigator

    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].

    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.

    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.
    • Provide authoritative, specialist services, expertise and advice to internal and external stakeholders.

    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

    Deadline:11th August,2026

    go to method of application »

    Software Tester

    Job Purpose

    • The primary purpose of the Software Tester to ensure execution of intermediate testing and capturing of defects found during project and maintenance testing in accordance with SARS defect reporting standards.

    Education and Experience

    Minimum Qualification & Experience Required

    • Higher Certificate (NQF Level 5) in Information Technology AND 3 years' Software testing experience; Must have completed a course in Practical Software Testing or similar Software testing. Have a working knowledge of the following applications: MS Word, MS Excel and Testing tools like Octane.

    ALTERNATIVE #

    • Senior Certificate (NQF 4) AND 4 years' Software experience must have completed course in Practical Software Testing or similar Software testing, Have a working knowledge of the following applications: MS Word, MS Excel and Testing tools like Octane.

    Minimum Functional Requirements

    • Must have completed course in Practical Software Testing or similar. - Software testing - Have a working knowledge of the following applications: MS Word, MS Excel and Testing tools like Octane.

    Job Outputs:

    Process

    • Daily execution of workload in relation to test lifecycle activities and assigned role.
    • Ensure a detailed understanding of the systems to be tested.
    • Execute test cases captured and assigned within Octane.
    • Execute varied range of test cases as assigned and defects recorded as per divisional policy and
    • procedures.
    • Active and continuous updating of the defect management systems throughout the day to reflect accurate and timeous defect registration, status and enabling management thereof.
    • Active participate at all Testing Levels (Unit / Systems/ Regression/ Stability / Distribution.
    • Actively participate in the Testing Life-Cycle.
    • Apply and utilise systems in a manner that ensures efficient and effective service delivery, optimised
    • quality, financial accuracy and calculation.
    • Test activities that verify a specific action or function of the application and test objective and output
    • answers the questions: "can the user do this" or "does this particular feature work?"
    • Update Octane to reflect testing progress.
    • Communication of transactional outputs and queries in area of work according to policies and quality
    • requirements.
    • Contribute to the development and improvement of area specific standards, procedures and processes to ensure continued quality and service improvement.
    • Contribute to the successful implementation of change initiatives by providing support in area of work.
    • Deliver on contracted performance objectives and escalate unresolved delivery and quality issues to
    • management and process owners.
    • Draw on own knowledge and experience to identify and develop solutions that leads to improved service delivery and quality.
    • Effectively plan and schedule own activities to continuously improve quality and service delivery in area of work.
    • Report on transactional and process activities within set guidelines to provide timely information for decision making.

    Governance

    • Ensure that completed work adhere to relevant policies, procedures, governance and legislative requirements and report on deviations and discrepancies.
    • Comply to set governance and compliance procedures and processes related to an area of work and Software Tester and continuously identify and escalate risks.

    People

    • Drive own performance in order to achieve work outputs in line with required response time, quality and service delivery standards.
    • Search for, integrate and share new knowledge attained through formal and informal learning opportunities in the execution of your job.
    • Have the ability to interact effectively with members of the team involved with the project or maintenance testing effort.

    Finance

    • Adhere to specified polices, standards and procedures to prevent wastage on resources and report violations.

    Client

    • Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.
    • Ensure client satisfaction by delivering a service that is consistent, seamless and error free.

    Behavioural competencies

    • Accountability
    • Adaptability
    • Analytical Thinking  
    • Attention to Detail
    • Building Sustainability
    • Commitment to Continuous Learning  
    • Conceptual Ability
    • Fairness and Transparency
    • Honesty and Integrity
    • Organisational Awareness
    • Respect
    • Trust

    Technical competencies

    • Automated Unit Testing  
    • Business Knowledge 
    • Computer Literacy 
    • Efficiency improvement  
    • Execute, Implement & Follow Through
    • Functional Policies and Procedures
    • Quality Orientation  
    • Reporting
    • Standard operating procedure compliance  
    • Testing Software  

    Deadline:9th August,2026

    Method of Application

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