Sen. Specialist: Tax Avoid.&Rep.Arrangmn

About the Position

The Senior Tax Specialist with Tax Avoidance and Reportable Arrangements is tasked with identifying complex tax avoidance schemes or legislative loopholes which erode the fiscus. In an ever-changing environment, we have built a responsive and agile organisation to give effect to our strategic intent of achieving voluntary compliance. We invite you to be part of the special team that contributes to the collection of revenue, protect the economy and people of South Africa. We believe that your skills, commitment, and dedication will add value and make a difference to the organisation and country. Integrity is key to the organisation. In this role you will additionally be responsible for Pillar II Globe tax base. The Pillar II Global tax base, based on OECD research document incorporated in the budget speech by Minister of finance.

Job Purpose

To examine the legislative, taxpayer base and economic environments in order to determine likely forms of future tax avoidance schemes and put in place measures to counter these avoidance schemes in corporate reorganisations outside reportable arrangements. Need to analyse and recommend on mergers and acquisitions approved by the competition tribunal. In this role you will additionally be responsible for Pillar II Globe tax base. The Pillar II Global tax base, based on OECD research document incorporated in the budget speech by minister of finance.

Education and Experience

Minimum Qualification & Experience Required

• Relevant Honours / Postgraduate Diploma (NQF 8) AND 10-12 years' experience in a Tax Audit or tax legal environment or International tax advisory capacity related to corporate reorganisations outside reportable arrangements in, of which 3-4 years specialist or specialist manager level

OR

• Relevant Bachelor's Degree / Advanced Diploma (NQF 7) AND 12 - 15 years Tax Audit or tax legal environment or International tax advisory capacity related to corporate reorganisations outside reportable arrangements in, of which 3-4 years specialist or specialist manager level

Job Outputs:

Process

• The specialist’s main responsibilities are to detect and identify tax avoidance schemes and/or structures and/or legislative loopholes through analysing the submitted “reportable arrangements,” scrutinising financial journals, press reports and the JSE’s SENS announcements.


• To offer and provide support to Investigative Audit and Compliance Audit in respect of tax avoidance matters / GAAR (General Anti Avoidance Regulations) investigations


• The responsibilities also include reviewing the reportable arrangements submitted by taxpayers in terms of the “Reportable Arrangement Regime” legislated in sections 34 – 39 of the Tax Administration Act, No. 28 of 2011.  (This is a mandatory early disclosure regime, to enable SARS to identify tax avoidance structures and mechanisms.)


• To identify potential tax avoidance in “reported arrangements” and investigate further.


• To notify SARS Compliance Risk and Case Selection Department in respect of reportable arrangements in instances where current legislation may be applied to combat the mischief inherent in the scheme.


• Plan for value-added, continuous multiple practice and system improvement optimization to deliver on objectives and to enhance tactical excellence.


• Detect and identify tax avoidance schemes and/or structures and/or legislative loopholes through analysing the submitted reportable arrangements.


• Responsible for the entire value chain on OECD Pillar II, Globe Minimum Tax Rules, and implementation.


• Liaise with National Treasury on policy formulation and updates on Globe Minimum Tax Bill.


• Take full responsibility of reviewing the Globe Information Tax Return for possible tax revenue leakages and opportunities.


• Act as a single point of contact on Globe Pillar II matters and act as a representative for SARS internationally.


• Liaise with key internal stakeholders from Risk Profiling, Audit, Legal and Debt collection.


• Analyse and make recommendations about improvements to specialist systems, procedures, policies and practices.


• Draw on own technical or professional expertise, knowledge & experience to identify & recommend tactical solutions to defined problems in practices.


• Influence and communicate across business areas impacted by practice area to minimise resistance and ensure onboarding of new thinking.

Governance

• Manage and advise on the translation and application of policy in a specific functional area.


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

People

• Manage and or advise on the translation and application of policy in a specific functional area.


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

Finance

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

Client

• Develop & ensure implementation of own practices to build delivery excellence, encouraging others to provide exceptional stakeholder service.


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


• Participate in the specialist practice community and contribute positively to organisation knowledge management.

Behavioural competencies

• External Awareness


• Honesty and Integrity


• Trust


• Respect


• Fairness and Transparency


• Analytical Thinking


• Accountability


• Conceptual Ability


• Problem Solving and Analysis


• Attention to Detail


• Commitment to Continuous Learning


• Organisational Awareness


• Building Sustainability

Technical competencies

• Functional Policies and Procedures


• Reporting


• Tax Compliance Auditing


• International Tax


• DTAs and Treaties


• OECD


• Business Knowledge


• Creative and Innovative Thinking


• Efficiency improvement


• Legal Advisory and Interpretation


• Legal Knowledge and knowledge of ethics


• Legal Compliance


• Policy analysis

Compliance Competency

• GOC Confidential

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.