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SOUTH AFRICAN REVENUE SERVICES (SARS)
SOFTWARE TESTER
Position Reports to: Manager: Systems Qualification & Testing
Division: Strategy Enab & Modernisation
Location: SARS Brooklyn
Advert Closing Date: 09 August 2026
About the Position
The South African Revenue Service (SARS) is seeking a skilled and detail-oriented Software Tester to support the delivery of high-quality, reliable, and compliant technology solutions within a complex and governance-driven environment. The successful candidate will form part of a dynamic Systems Qualification and Testing team responsible for executing testing activities of moderate complexity across the software development lifecycle, ensuring that systems meet defined business and technical requirements prior to production release.
This role requires the application of established testing methodologies, tools, and standards to design, execute, and monitor test cases, as well as to identify, log, and track defects effectively. The incumbent will contribute to both functional and non-functional testing activities, support risk identification and mitigation, and ensure adherence to quality, governance, and compliance requirements within SARS.
The Software Tester is expected to work with limited supervision, demonstrating sound analytical skills, attention to detail, and the ability to plan and manage assigned work effectively. The role further provides exposure to enterprise-scale systems and offers an opportunity to strengthen testing capabilities while contributing to continuous improvement initiatives and enhanced service delivery across SARS’ digital platforms
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
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.
SENIOR INVESTIGATOR
Position Reports to: Ops Manager: Investigations
Division: Audit & Investigations
Location: Bloemfontein, Gauteng South, Cape Town, Gqeberha, Durban
Advert Closing Date: 11 August 2026
Attraction statement:
Are you ready to play a pivotal role in shaping the future of compliance and criminal investigation excellence? We are seeking a dynamic leader for a Senior position who will drive high-impact strategies, foster collaborative relationships across key stakeholders, and deliver expert guidance throughout complex legal proceedings. Join us to champion a culture of service excellence, where your expertise will directly influence policy improvement, system integrity, and successful prosecutions, while advancing your professional growth in a challenging and rewarding environment.
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].
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
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.
INVESTIGATOR (CRIMINAL INVESTIGATIONS)
Position Reports to: Ops Manager: Investigations
Division: Audit & Investigations
Location: Cape Town, Gauteng South
Advert Closing Date: 11 August 2026
Attraction statement:
Are you passionate about upholding justice and ensuring compliance within the tax and customs environment? We are seeking a skilled professional to independently conduct medium complexity criminal investigations involving various tax products and offences, spanning multiple years. If you have advanced knowledge of criminal and tax legislation, a proven track record in conducting thorough investigations, and the ability to deliver high-quality affidavits and reports, this role offers the opportunity to make a significant impact in safeguarding our fiscal system. Join us to manage end-to-end investigations, collaborate with major stakeholders, and contribute to successful prosecutions while maintaining the highest standards of integrity and professionalism.
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.
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
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.
ILLICIT ECONOMY INVESTIGATOR
Position Reports to: Ops Manager: Investigations
Division: Taxpayer Engagement
Location: Edenvale
Advert Closing Date: 11 August 2026
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 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 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, pre-assessment 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
Compliance Competency
- GOC Confidential f
- Substantive Law 1
- Adjective Law
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.
