Illicit Economy Investigator

About the Position

SARS is making an exciting opportunity available for a highly skilled, experienced and results driven Illicit Economy Investigator with sound judgement, strong business acumen and who ideally displays an ability to operate under limited supervision. The investigator is expected to contribute towards our higher purpose and service orientation by interpreting and applying tax law.  Finally, s/he will function within a team of like-minded individuals focussing on selected projects intended to not only assist in reducing the tax gap but also in supporting governments tax compliance strategy.

Job Purpose

To conduct illicit trade investigations, under supervision, into tax and customs offences.

Education and Experience

Minimum Qualification & Experience Required

National Diploma in Criminal or Forensic Investigations, Forensic Auditing, Taxation and 2-3 years’ experience in investigations or Investigative Auditing environment, of which 1-2 years ideally at knowledge worker level.

Minimum Functional Requirements

Senior Certificate (NQF 4) AND 5 years related tax investigations experiences

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 changes and provide guidelines and support related to new requirements as a result of 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.


• Assist fellow investigators when interviewing informers and possible witness to gather information administered by the Commissioner.


• Apply knowledge of the Legal framework relative to the work


• Plan and implement action necessary to conduct investigations without supervision


• Prepare the various reports and records required for the Quarterly performance reviews conducted


• Correctly identify facts in dispute in relation to identified criminal conduct


• Determine offences and recommend appropriate punitive actions according to the relevant legislation


• Plan and organise own work tasks within area work


• Investigate reported wilful acts of non-compliance to SARS legislation


• Appears as a specialist witness in court and attend to court proceedings as and when required


• Provide assistance to other law enforcement agencies as and when required, within the mandate of the Acts administered by SARS


• Prepare accurate links and or association diagrams to explain the relationship between individuals, activities, premises etc, to investigators


• Evaluate, collate and analyse information received from various sources to support internal stakeholders with timely and accurate intelligence

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 relationship with peers and team members to achieve predefined objectives

Finance

• Adhere to organisational policies and procedures to ensure cost effectives 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

• Adaptability


• Accountability


• Analytical thinking


• Attention to detail


• Building Sustainability


• Commitment to Continuous Learning


• Conceptual Ability


• Expertise in Context


• Fairness


• Integrity


• Organisational Awareness


• Respect

Technical competencies

• Business Writing Skill


• Criminal Investigation


• Forensic Auditing


• Fraud Investigation


• Investigative Skills


• Legal Knowledge and Knowledge of Ethics


• Verbal Communication

Compliance Competency

• Adjective Law


• GOC Confidential


• Substantive Law 1

Employment Equity

The Employment Equity policy of SARS will be considered as part of the recruitment and selection process and Persons with Disabilities are encouraged to apply. Successful candidates will be required to undertake an oath of secrecy, pre-employment screening, case study, pre-assessment, psychometric assessment and or vetting, and a declaration of private interest. The appointment is also subject to appropriate reference(s) and security clearance where applicable.