SOUTH AFRICAN REVENUE SERVICES (SARS) VACANCIES

SOUTH AFRICAN REVENUE SERVICES (SARS)

TAX AUDITOR III (ADVANCE PRICING AGREEMENTS)
Position Reports to: Business Area Lead Transfer Pricing
Division: Service & Delivery Large&Inter
Location: Woodmead North Office Park
Advert Closing Date: 30 January 2026

About the Position
A significant amount of cross-border trade and transactions are facilitated through connected parties or entities. Transfer pricing rules are intended to ensure that these transactions are conducted at arm’s length and that the terms at which these transactions take place are comparable to those that would apply to unrelated parties. An APA Programme ensures that there is upfront agreement with the affected taxpayer on the appropriate transfer price. An APA programme directly aligns SARS strategic objectives. It provides clarity and certainty for taxpayers and traders with respect to their tax obligations. An APA simplifies the understanding and application of complex transfer pricing laws to specific international transactions. Internationally, APAs are recognised as a critical tool to move from a dispute resolution system to a dispute prevention system. The OECD’s BEPS Action 14: Improving tax dispute resolution mechanisms, recognises APAs as a mechanism of reducing tax disputes, thus reducing the pressure on already constrained transfer pricing audit resources. This ensures that transfer pricing audit resources can take a completely risk-based approach, focusing on detecting taxpayers who are unwilling to comply, and making it hard and costly for non-compliance.

Job Purpose
The Advanced Pricing Agreement (APA) auditor needs to be able to plan and conduct a transfer pricing assessment to assess the technical appropriateness of an APA in relation to each APA application in compliance with all legislative requirements.

Education and Experience
Minimum Qualification & Experience Required
Relevant Bachelor's Degree / Advanced Diploma (NQF 7) and 5-7 years' experience in International and/or Transfer Pricing environment of which 2-3 years at Corporate Income Tax technical specialist level.

Job Outputs:
Process

Plan and conduct multiple tax audits on a risk profile basis to ensure compliance to the relevant acts.
Be observant and engage on possible violations of procedures and standards of conduct and escalate where necessary.
Effectively utilise resources allocated to the job in order to perform contracted work outputs and report on and escalate any shortfalls.
Lead, plan and conduct full scope (integrated) audits to ensure compliance and report on findings and recommendations.
Plan and organise own work tasks within area of work.
Identify and resolve queries and problems timeously, apply discretion in line with process guidelines provided.
Execute specialist input through investigation & opportunities within the product process including risk concern.
Provide specialist input through the investigation of opportunities for operational and process product and risk optimisation.
Plan for value-added process improvements, initiatives and services to deliver on operational strategy and objectives.
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 changes, implement the change and provide guidelines and support related to new requirements as a result of the change.
Accumulate information to review work progress that provides input to reporting, decision making and the
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

Governance

Implement and provide input into 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

Plan, conduct and lead full scope (integrated) audits to ensure compliance and report on findings and recommendations.
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

Fairness and Transparency
Analytical Thinking
Accountability
Conceptual Ability
Drive for Results
Persuasion Ability
Trust
Respect
Honesty and Integrity
Problem Solving and Analysis
Analytical Thinking
Attention to Detail
Organisational Awareness
Building Sustainability

Technical competencies

Functional Policies and Procedures
Reporting
Analysis and Interpretation of Financial
Business Knowledge
Audit Methodology
Quality Orientation
Customer Liaison
Problem Analysis and Judgement
Planning and Organising
Business Acumen
Risk Identification

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

INVESTIGATOR X2 (CRIMINAL INVESTIGATIONS)
Position Reports to: Ops Manager: Investigations
Division: Audit & Investigations
Location: Cape Town & Brooklyn
Advert Closing Date: 30 January 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.

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.

Finance

Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

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

SENIOR INVESTIGATOR X2 (PRELIM & CRIMINAL)
Position Reports to: Ops Manager: Investigations
Division: Audit & Investigations
Location: Durban (Prelim & Data Analytics) &
Gauteng South (Criminal Investigations)
Advert Closing Date: 30 January 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].

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.

Finance

Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

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

AUDITOR II
Position Reports to: Manager: Audit
Division: Taxpayer Engagement and Operations
Location: Eastern Cape (East London X1)
Advert Closing Date:  20 January 2026

About the position
SARS is seeking highly qualified auditors who are dedicated to maintaining the organisation’s standards of service excellence and its core values. Successful candidates will be responsible for conducting a range of impactful audits, focusing on individuals, businesses, and related entities within the small and medium-sized sector. Possession of a bachelor’s degree in accounting, auditing, or taxation, completion of SAICA Articles, or registration as a CA(SA) will significantly enhance your application.

Job Purpose
To conduct advanced audits with the aim of influencing compliance through raising accurate assessments in line with relevant legislation.

Education and Experience

Minimum Qualification & Experience Required

National Diploma / Advanced Certificate (NQF 6) in Accounting/Auditing/Taxation and 4 years' experience in a tax audit environment.

Job Outputs:

Process
•    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.
•    Analyse transactions across multiple tax types and / or entities and / or groups of related entities with the aim of understanding the tax implications thereof.
•    Apply practical and applied knowledge and act authoritatively on methods, systems and procedures to identify trends and potential risks.
•    Be involved in research to identify tax risks that may not have been addressed effectively through audit or other interventions. These risks will be referred to Case Selection which may lead to the identification of new audit focus areas e.g. industry, tax specific risks etc.
•    Communication of situational interpretation and judgement of work outputs and queries in area of specialisation.
•    Conduct advanced audits (plan, execute, finalise) in line with relevant 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 this 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 Client Service to resolve issues escalated by taxpayer and requiring direct intervention and contact by the auditor to address the issues raised by the taxpayer. The auditor may or may not have been involved in an audit of the matter escalated but called upon to assist due to the available experience and expertise.
• 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. This engagement will take cognizance of the outcomes of similar matters, tax court cases and civil court outcomes. 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 enhancements to management on policies and procedures. Auditors are also requested to provide inputs to draft policies and procedures to the product areas e.g. different Tax Types product areas, Process Design and Engineering, etc.
• Identify and escalate serious tax offences for potential criminal investigations. Escalation to 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.
• Manage the efficient progress of the audit and related tax types and / or entities being audited utilising approved systems. Prepare system 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. Ensure that communication is coordinated and aligned between related audits be it tax types or at an entity level.
•    Prepare inputs based on analysis and interpretation of facts and legislation, participate and present to relevant Committee. Highlight treatment of audits of similar nature to the relevant Committee to ensure consistent treatment. 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 systems in relation to relevant legislation.
•    Supply inputs to Account Maintenance on remittance of penalty and interest requests.
•    Use practical and applied knowledge and situational judgement to arrive at decisions.
•    Utilise digital information, systems and tools as they become available to address advanced audit risks. This may include eCommerce transactions and other digital risks.
•    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 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 specified policies, standards, legislation, and procedures to prevent wastage on resources, unauthorised expenditure and wasteful expenditure and report violations.

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

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
Business Writing Skills
Computer Literacy
Data Collection and Analysis
Efficiency improvement
Execute, Implement and Follow Through
Functional Policies and Procedures
Operational Audit
Planning and Organising
Problem Analysis and Judgement
Reporting
Tax Knowledge
Tax Law

Compliance Competency

Security Clearance: 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

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