SOUTH AFRICAN REVENUE SERVICES (SARS)

 

 

 

MANAGER: LEGAL (LEGAL COST RECOVERIES)

Position Reports to:  Chief Litigation Officer             

Division: Taxpayer Engagement         

Location: Pretoria: Landbank Building

Advert Closing Date:12 June 2026

 

About the Position

SARS is seeking a competent, experienced and dynamic individual with a high level of integrity, discretion and accountability. The successful candidate must be a results‑driven and risk‑vigilant legal professional with a sound legal background, strong litigation insight, and the ability to operate effectively in a busy and demanding environment.

The position is responsible for the strategic, operational and financial management of legal costs within the Litigation Unit, with accountability across the full legal cost lifecycle.

 

  • Tendering and panel management:

The Legal Manager will serve as the primary contact person within the Litigation Unit for all tendering processes relating to legal services. This includes engagement with Procurement on the planning and advertising of tenders, participation in or support to evaluation processes, and involvement in contracting and panel appointment processes. The incumbent must ensure that panel appointments are aligned with litigation requirements, procurement legislation, PFMA principles and SARS governance frameworks.

 

  • Legal cost applications:

The Legal Manager will be responsible for the management and proper recording of all legal cost applications, including original applications, amendments and top‑up applications. This includes maintaining accurate and complete registers, monitoring approvals and conditions, and ensuring compliance with internal policies and approval frameworks. The role further requires analysis of briefing patterns of counsel to support cost efficiency, equitable briefing, transformation objectives and informed strategic decision‑making.

 

  • Invoicing and payment:

Under the management of the panel of attorneys, counsel and cost consultants, the Legal Manager is responsible for tracking and managing legal invoices from receipt through to final payment. This includes invoice validation, monitoring payment turnaround times, resolving discrepancies, and ensuring that all invoices are accurate, properly authorised and fully compliant with the PFMA, Treasury Regulations, contractual terms and SARS internal policies, with complete and auditable records maintained.

 

  • Cost orders and cost recovery:

The incumbent will have end‑to‑end responsibility for legal cost recovery, from receipt of a cost order granted in favour of SARS through to final recovery and payment. This includes managing and overseeing the drafting of bills of costs, directing team members responsible for taxation of costs, attending engagements with taxing masters, and where required, appointing and managing external cost consultants. The Legal Manager must ensure that all necessary collection and enforcement steps are taken to secure recovery of amounts due to SARS.

 

  • Reporting, governance and audit:

The Legal Manager will collate, analyse and consolidate reports on tender processes, legal cost applications, invoicing, payments, recoveries, and allocation patterns across the Litigation Unit. Regular reports must be submitted to the Chief Litigation Officer, and where required, to the Chief Financial Officer. The incumbent will be directly accountable for ensuring that all activities are audit‑ready and will manage Auditor‑General audits relating to legal costs, panel management, tendering, payments, recoveries and reimbursements.

In addition, the role requires participation in relevant corporate governance committees, where the incumbent must exercise sound judgment and make objective, well‑reasoned decisions. The successful candidate must demonstrate strong legal research, drafting, negotiation, dispute management, stakeholder engagement and leadership skills, and be able to manage complex processes across multiple stakeholders.

The incumbent must be a team player with strong leadership and listening skills, respect for diverse views, and a commitment to continuous improvement of legal, financial and operational processes. The role must be executed with professionalism, enthusiasm and a strong understanding of the law as an enabler of SARS’ strategic intent of voluntary compliance, making it easy for compliant taxpayers and traders, and hard and costly for non‑compliant taxpayers and traders.

An LLB degree (NQF 8) is preferable.

 

Job Purpose

To provide support and input in the management of Legal delivery within the Litigation & Disputes functions which has a national footprint with respect to revenue litigation matters.

 

Education and Experience

Bachelor of Law (NQF7) AND 8-10 years' experience in a litigation environment, including 3-4 years’ experience in managing legal staff

 

Minimum Qualification & Experience Required

  • Bachelor of Law (NQF7)
  • 8-10 years' experience in a litigation environment
  • 3-4 years’ experience in managing legal administrative staff
  • Admission as an attorney or advocate will be a distinct advantage.

 

 Minimum Functional Requirements

  • Prior experience working with tax
  • Strong litigation experience
  • Management of complex litigation projects

 

Job Outputs:

 

Process

  • Act as the driver for the implementation within the context of business unit excellence and performance improvement
  • Conduct assessments and use information to advise, make recommendations and facilitate improvement.
  • Direct, control, coordinate and optimise budgeted resources to meet specific objectives and deliver agreed results and productivity requirements.
  • Ensure the development and implementation of a practice in alignment with operational policy and procedural frameworks.
  • Implement strategy and delivery plans through the development of operational activities, ensuring the achievement of operational targets.
  • Oversee the efficient utilisation of enrolled practitioners for appeals and urgent interdicts, review or declaratory order applications in the High Court.
  • Plan for handling work outputs, pull together interdependent activities and specify priorities, standards and procedures to ensure tactical implementation.
  • Proactively identify interconnected problems, determine its impact and use to develop best fi t alternatives, implementing best practice solutions.
  • Provide periodic reports on performance against plan and progress on short-term initiatives and use to realign tactical plan and objectives appropriately.
  • Recommend changes to optimise processes, systems, policies and procedures, and execute the implementation of change and innovation initiated by the organisation.
  • Timeously communicate top-down policy and associated single practice area modification, objective achievement progress and critical success factors to impacted stakeholders.
  • Use the insights gained through integrated business reports to measure success and realign tactical strategy implementation objectives appropriately.

 

Governance

  • Implement governance, risk and compliance policy in own practice area to identify and manage governance and risk exposure liability.

 

People

  • Encourage and enable teamwork, by enabling collaboration with others and commitment to pursuing set goals.
  • Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives.
  • Develop & implement appropriate people capacity plans in line with delivery & efficiency targets, on budget & in partnership with specialised area.
  • Develop and maintain a team that is capable for operating to their full capability and provide appropriate skills, knowledge and experience

 

Finance

  • Implement and monitor financial control, management of costs and corporate governance in area of accountability.
  • Draw up a budget aligned to tactical delivery plans, monitor planned vs. actual, minimise expenditure and report on cost efficiency.

 

Client

  • 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.
  • Build strong relationships and implement service level agreements that promote SARS with internal and external stakeholders.

 

Behavioural competencies

  • Honesty & Integrity
  • Functional Policies and Procedures
  • Court Processes and Procedures
  • Fairness & Transparency
  • Accountability
  • Business Acumen
  • Decisiveness
  • Effective Business Communication
  • Legal Advisory and Interpretation
  • Legal Compliance
  • Planning, Management and Measurement
  • Problem Analysis and Judgement
  • Ability to translate Strategy into Execution
  • Values and Manage Diversity

 

Technical competencies

  • Managerial budgeting
  • Tax Knowledge
  • Legal Advisory and Interpretation
  • Legal knowledge and knowledge of ethics
  • Legal compliance
  • Planning, management and measurement
  • Respect & Trust
  • Business Acumen
  • Court processes and procedures
  • Stewardship and service orientation

 

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.

 

PLEASE APPLY HERE

 

 

 

 

 

 

 

 

 

SENIOR SPECIALIST: TAX COURT LITIGATION

Position Reports to: Senior Manager: Tax Court Litigation

Division: Taxpayer Engagement         

Location: Pretoria – Khanyisa Building

Advert Closing Date: 05 June 2026

 

About the Position

If you are a skilled Litigator who thrives in a high paced corporate litigation environment, we need you. As a senior specialist in the tax court unit, you need to be proficient in litigation processes in the higher courts with above average drafting, oral and trial advocacy skills. You should be detail oriented with strong analytical understanding of complex financial and tax structures, able to work independently and within teams, someone who strives for the higher purpose and to achieving successful outcomes. Mentoring, training and transferring of skills will be part of your responsibilities. Executed effectively this role will add to and improve the Litigation unit within SARS.

 

Job Purpose

To conduct litigation of revenue matters in Tax, High Courts including Supreme Court of Appeal and Constitutional Court in terms of the applicable statutes and rules of court. To also provide expert advice on legal issues

 

Education and Experience

Minimum Qualification & Experience Required

  • Honours / Post Graduate Diploma (NQF 8): Law, Admitted Attorney AND 10-12 years' experience in a Legal / Tax / Litigation environment, of which 3-4 years at a specialist level.
  • Admitted attorney or Advocate

#Alternative

  • Bachelor's Degree / Advanced Diploma (NQF 7) AND 12 - 15 years related experience, of which 3 - 4 years at a specialist level (A postgraduate qualification in law will be advantageous) 

 

Minimum Functional Requirements

Job Outputs:

Process

  • Analyse and make recommendations about improvements to specialist systems, procedures, policies and practices. 
  • Contribute to the optimum utilisation of org. resources, advising on effective planning and development of area of specialisation resource plans. 
  • Develop multiple practices in alignment with operational policy and procedural frameworks, supporting tactical development and excellence. 
  • 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 on-boarding of new thinking. 
  • Integrate business information, compare, analyse & produce reports to identify trends, discrepancies & inconsistencies for decision making purposes. 
  • Optimise goal achievement through tactical strategy development and optimisation of practises, processes & systems across an internal value chain. 
  • Plan for value-added, continuous multiple practice and system improvement optimisation to deliver on objectives and to enhance tactical excellence. 
  • Proactively identify interconnected problems, determine its impact and use to develop best fit alternatives; developing best practice solutions. 
  • Recommend changes to optimise processes, systems, practice areas and associated procedures and execute the implementation of change and innovation. 
  • Translate top-down policy, apply modification in relation to own practice area and communicate impact to relevant stakeholders. 
  • Provide expert advice, instruct and brief attorneys and counsel in respect of applications in the Magistrate's Court or Higher courts. 
  • Provide specialist advice and opinions to SARS operations and management on significant tax matters
  • Represent SARS in the Tax Court and Higher courts in tax appeals.

 

Governance

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

 

People

  • Integrate new knowledge and transfer skills attained through formal and informal learning opportunities in the execution of your job. 
  • Provide specialist know-how, support, advice and practice thought leadership in area of expertise.   

 

Finance

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

 

Client

  • Develop & ensure implementation of a practice that builds service delivery excellence & encourage others to provide exceptional stakeholder service.
  • Participate in the specialist practice community and contribute positively to organisation knowledge management.
  • Provide authoritative, specialist expertise and advice to internal and external stakeholders.

 

Behavioural competencies

  • Accountability
  • Analytical Thinking
  • Attention to Detail
  • Building Sustainability 
  • Commitment to Continuous Learning
  • Organisational Awareness
  • Conceptual Ability
  • External Awareness
  • Fairness and Transparency
  • Honesty & Integrity 
  • Problem Solving and Analysis
  • Trust
  • Respect

 

Technical competencies

  • Business Knowledge
  • Data Collection and Analysis
  • Efficiency improvement
  • Functional Policies and Procedures 
  • Reporting

 

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.

 

PLEASE APPLY HERE

 

 

 

 

 

 

COMPLIANCE AUDIT

Position Reports to: Ops Manager: Audit   

Division: Taxpayer Engagement         

Location: Bloemfontein 

Advert Closing Date: 04 June 2026

 

About the Position

We are on an exciting journey to build “a smart modern SARS with unquestionable integrity, trusted and admired by all”. Our mandate is to ensure optimal compliance with Tax and Customs legislation. We do this through fostering a culture of Voluntary Compliance and by making it easy for taxpayers and traders to comply with their legal obligations. Our Higher Purpose, the reason that SARS exists, is to provide resources that help to build a capable state, that nurtures sustainable economic growth, social development and that serves the well-being of all South Africans. We are Nation Builders.

In an era characterised by rapidly evolving technological innovation, SARS is preparing for a world where increasingly our work is informed by data driven insights, machine learning, algorithms, artificial intelligence and interconnectivity of people and devices.

This dynamic world of work calls for pioneers imbued by a sense of serving the SARS Higher Purpose and service to our people. The successful Nation Builders will work with the entire team in support of our Strategic Intent and the nine Strategic Objectives, namely:

  1. Provide Clarity & Certainty of tax obligations.
  2. Make it Easy for Taxpayers and Traders to Comply & fulfil their obligations.
  3. Detect Taxpayers and Traders who do not comply and make noncompliance hard and costly.
  4. Develop a high performing, diverse, agile and engaged workforce towards higher value knowledge and service work.
  5. Expand and increase the use of data to improve integrity, derive insights & improve outcomes.
  6. Modernise our systems to provide digital & streamlined services.
  7. Drive greater resources stewardship to ensure the efficient use of resources and deliver quality outcomes & performance excellence.
  8. Work with and through Stakeholders to improve the tax system.
  9. Build public trust and confidence in the tax administration system.

 

SARS is looking for a dynamic, highly skilled and experienced individuals, with a high level of enthusiasm and accountability in a fast-paced environment, analytical skills, attention to detail and integrity and confidentiality. We need someone who is passionate about service delivery to contribute to effectiveness and efficiency in the operations of Estates Audit.   

The Estates Auditor will report directly to the Ops Manager: Audit and will be based in Bloemfontein. He/she will be required to deal with Taxpayers’ and their accounts in a professional manner upholding the SARS Values.

Do you have a great personality, with a strong accountability, analytical thinking, attention to detail, and conceptual ability? Are you able to work with clients?  Having a solid background to the SARS business areas in the region and their functions will be a significant advantage.   If you have these skills, we encourage you to apply and join the exciting Taxpayer Engagement & Operations: Standard Operations, Free State & Northern Cape Team. 

 

Job Purpose

To conduct tax audits across tax types with the aim of influencing compliance through raising accurate assessments in line with relevant legislations.


Education and Experience

Relevant National Diploma (NQF 6)/Advanced Diploma and 3 years’ related experience in a similar environment.

 

Minimum Qualification & Experience Required

National Diploma (NQF 6) in Taxation, Audit, Accountancy or Estates and 3 years’ experience in a tax audit environment. Estates Audit experience will be an advantage.

 

Job Outputs:

Process

  • Utilise digital information, systems and tools as they become available to address audit risks. This may include eCommerce transactions and other digital risks.
  • 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.
  • 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.
  • Conduct audits (plan, execute, finalise) in line with 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 the 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 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. 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 serious tax offences for potential criminal investigations, which will 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.
  • Manager the efficient progress of the audit utilising approved systems. Prepare systems 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.
  • Prepare inputs based on analysis and interpretation of facts and legislation, participate and present to relevant committee, 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 system in relation to relevant legislation.
  • Supply inputs to Account Maintenance on remittance of penalty and interest requests and engage Client Service to resolve issues escalated by taxpayer.
  • Use practical and applied knowledge and situational judgement to arrive at decisions.
  • 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.

 

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 client satisfaction by delivering a service that is consistent, seamless and error free.

 

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
  • Data Collection and Analysis
  • Efficiency improvement
  • Execute, Implement and Follow Through
  • Financial Acumen
  • Functional Policies and Procedures
  • Operational Audit
  • Planning and Organising
  • Problem Analysis and Judgement
  • Quality orientation
  • Reporting
  • Tax Knowledge
  • Tax Law

 

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

 

PLEASE APPLY HERE