SOUTH AFRICAN REVENUE SERVICES (SARS)

SPECIALIST: AUDIT

Position Reports to: Manager: Audit          

Division: Taxpayer Engagement and Operations- Specialised Audit

Location: Gauteng North (Pretoria)

Advert Closing Date:  23 October 2026 

About the Position

We are looking for a highly skilled and experienced professional with existing work experience which blends auditing, tax investigations, forensic auditing, and digital forensics. The ideal candidate will demonstrate technical expertise in tax auditing, financial analysis, tax dispute management, civil litigation and insolvency law. Previous experience in testifying in court proceedings is preferable. An Honours degree in Accounting /Taxation or related fields, registration as a CA(SA), or a M Comm (Tax), or Certified Fraud Examiner would be advantageous.

Job Purpose

To conduct advanced audits of high complexity, with the aim of influencing compliance through raising accurate assessments in line with relevant legislation. Provide technical support to other auditors on matters of various complexity levels. Utilises advanced tax, corporate and other legislative knowledge and experience to identify tax gaps, avoidance and evasion schemes, and suggests potential solutions to minimise tax risks. Identifies initiatives and changes to required legislation to impact compliance levels.

Education and Experience

Minimum Qualification & Experience Required 

Bachelor’s degree / Advanced Diploma (NQF 7 or higher) in Audit/Tax/Accounting and 8 years' experience in an audit environment. 

Minimum Functional Requirements:

Applicable professional registration at either of the following professional bodies: South African Institute of Chartered Accountants (SAICA) South African Institute of Taxation (SAIT) Chartered Financial Analyst (CFA) Association of Chartered Certified Accountants (ACCA) South African Institute of Professional Accountants (SAIPA) Association of Certified Fraud Examiners (ACFE) 

Job Outputs:

Process

•    Analyse a wide spectrum of highly complex transactions across multiple tax types and / or entities and / or groups of related entities and / or areas of specialisation which may be based locally or internationally with the aim of understanding the tax implications and determine compliance with relevant legislation.

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

•    Analyse highly complex 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. This may relate to specific areas of specialisation.

•    Conduct audits using newly identified systems / tools of digital information, methodology and other advanced technology identified to address highly complex advanced audit risks. This may include eCommerce transactions and other digital risks.

•    Continuous engagement with Litigation and Dispute management to address issues relating to the interpretation of relevant legislation. Engagement with Legal counsel may be required for highly complex specialised matters. The auditor may be required to testify in a civil court on matters of a highly complex nature.

•    Continuous engagements with Debt Management aimed at optimal collection on liabilities raised through the audit. Conduct a detailed financial and cash flow analysis to support the recommendations provided. Engage the taxpayer regarding the collection of debt at the finalisation stage of the audit. Engagement with Legal counsel may be required for highly complex specialised matters.

•    Contribute to the optimum utilisation of org. resources, advising on effective planning and development of area of specialisation resource plans.

•    Coordinate and provide technical support to ensure the finalisation of disputes and complaints. Analyse information of a complex nature provided at dispute stage and taxpayer complaints logged across the linked / related entities / groups of entities and / or specialised projects.

•    Coordinate and support the efficient progress of the audit of linked / related entities / groups of entities being audited utilising approved systems.

•    Develop a single practice area in alignment with operational activity and procedural frameworks and ensure tactical implementation.

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

•    Identify and escalate serious tax offences for potential criminal investigation, provide a detailed analysis of the facts together with the applicable tax legislation. Engagement with the National Prosecuting Authority may be required for highly complex specialised matters. The auditor may be required to testify in a criminal court.

•    Identify changes required to legislation, with relevant stakeholders and policy owners to close compliance loopholes.

•    Identify information required to mitigate audit risks of an advanced and highly complex nature and engage taxpayers / tax practitioners / experts / third parties both locally and internationally for additional relevant information and clarification.

•    Identify new and additional highly complex 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.

•    Integrate business information, compare, analyse and produce reports to identify trends, discrepancies and inconsistencies for decision making purposes.

•    Optimise goal achievement through tactical strategy implementation and optimisation of practises, processes and systems across an internal value chain.

•    Plan for value-added, continuous practice and system improvements to deliver on objectives to enhance tactical implementation and excellence.

•    Prepare and issue detailed, high level relevant communication / reports as required to internal and external stakeholders. Ensure that communication is coordinated and aligned between related audits on tax types, entity levels or areas of specialisation.

•    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.

•    Prepare system notes of progress and outcomes as required and maintain during the audit process, e.g. Service Manager, TeamMate. Review system notes of auditors involved in the audit of the linked and / or related entities and / or groups of entities.

•    Proactively identify interconnected problems, determine its impact and use to develop best fit alternatives, best practice implementation solutions.

•    Provide guidance / technical support to other Auditors on highly complex matters / areas of specialisation. This may involve conducting research, training and development, and coaching support during an audit or dispute process.

•    Provide input to draft policies and procedures to the product areas e.g., different Tax Types product areas, Process Design and Engineering, etc.

•    Provide inputs and guidance to Account Maintenance on remittance of penalty and interest requests.

•    Raise accurate assessments on SARS systems in relation to relevant legislation and ensure that assessments raised on linked / related entities / groups of entities / specialised projects are aligned from a tax perspective.

•    Recommend changes to optimise processes, systems, practice areas and associated procedures and execute the implementation of change and innovation.

•    Research to identify highly complex 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, specialised projects, etc.

•    Translate top-down policy, apply modification in relation to own practice area and communicate impact to relevant stakeholders.

•    Plan, conduct and support highly complex advanced audits/ projects to ensure compliance with relevant Acts / Regulations / Policies / Standard Operating Procedures (SOPs).

Governance

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

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 and ensure implementation of a practice that builds service delivery excellence and encourages 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
• Commitment to Continuous Learning
• Conceptual Ability
• Customer Service
• Drive for Results
• Expertise in Context
• Fairness and Transparency
• Honesty and Integrity
• Organisational Awareness
• Persuasion Ability
• Problem Solving and Analysis
• Respect
• Trust

Technical competencies

• Audit Methodology
• Business Knowledge
• Compliance Inspection
• Business Writing Skills
• Data Collection and Analysis
• Efficiency improvement
• Functional Policies and Procedures
• Information management
• Governance, Ethics and Values
• Planning and Organising
• Reporting
• Tax Knowledge

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.

Protect yourself. Never pay for a job.

Recruitment Fraud Alert: SARS never asks for payment for vacancies, interviews, or appointments. Any such request is a scam.

SARS official reporting channels: SpeakOut@sars.gov.za; Anti-Corruption@sars.gov.za;ReportingUnprofessionalConduct@sars.gov.za; SARS Hotline number (0800 00 28 70).

CLICK TO APPLY

BUS AREA LEAD: LBI SECTOR (CONSTRUCTION)

Position Reports to:  Business Area Head: Operations        

Division: Taxpayer Engagement Operations: LBI

Location: Woodmead North Office Park           

Advert Closing Date:  03 November 2026

About the Position

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 the successful incumbent will be the key liaison for Large Business & International and the south African Construction industry tax entities.

Job Purpose

To formulate a LBI Sector for Construction tactical strategy and business experience in the built, civil, infrastructure, utilities or other related specialised construction industries by ensuring the effective and efficient service to the sector, revenue yield, and compliance to close the tax gap and maintain the level of compliance, to ensure practice integration and operational implementation through the achievement of enforcement objectives.

Education and Experience

Minimum Qualification & Experience Required

A relevant Honours degree (NQF 8) and 10-12 years' experience in managing and leading multi-disciplined teams, servicing and engaging corporate and multinational tax entities or internal business stakeholders in the construction sector, and managing operations, of which 3-4 years at a middle management level 

Job Outputs:

Process

• Build strong cooperative compliance relationships with large taxpayers in the construction sector.
• Provide direction for the preparation of risk assessments and audits.
• Analyse and unpack the revenue strategy to enable the LBI to match environmental revenue potential with internal deployment of resources, in order to ensure that business revenue objectives and plans are maximised.
• Develop detailed revenue plans for the sector to identify what and when revenue can be anticipated.
• Build a high-performance sector that delivers a professional, one stop service in terms of customer satisfaction and revenue collection.
• Lead the team to make a meaningful contribution to increase the level of compliance.  
• Manage LBI Sector to ensure maximum results.
• Manage interface with internal and external stakeholders.
• Provide direction, guidance, technical support, mentoring and training to subordinates.
• Ensure alignment to the new mode of operations within the Sector and LBI.
• Use the insights gained through integrated business reports to measure success and realign tactical strategy development objectives appropriately.
• Recommend changes to optimise processes, systems, policies and procedures, and direct the implementation of change and innovation initiated by the organisation.
• Develop tactical strategy and delivery plans in support of functional objectives in partnership with leadership.
• Direct, control, coordinate and optimise budgeted resources to meet specific objectives and deliver agreed results and productivity requirements.
• Ensure the development and implementation of multiple practices in alignment with operational policy and procedural frameworks.
• Identify and recommend opportunities to continuously improve all functions and systems in line with national, regional and organisational changes.
• Plan for handling work outputs, pull together interdependent activities and specify priorities, standards and procedures to ensure tactical excellence.
• Proactively identify interconnected problems, determine its impact and use to develop best fit alternatives; driving best practice solutions.
• Provide periodic reports on performance against plan & progress on short-term initiatives and use to realign tactical plan and objectives appropriately.

Governance

• Implement governance, risk and compliance policy in own practice areas to identify and manage governance and risk exposure liability.
• Manage and or advise on the translation and application of policy in a specific functional area.

People

• Translate performance expectations into specific metrics and goals to identify and provide effective services, solve problems and achieve objectives.
• Plan and develop enhanced organisational efficiency by identifying and addressing development requirements and providing tools for people resources.
• Create a positive work climate and culture to energise employees and give meaning to work, minimise work disruption and maximise employee productivity.

Finance

• Implement and monitor financial control, management of costs and corporate governance in area of accountability.
• Draw up a budget aligned to business unit 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.
• Build strong relationships and develop service level agreements that promote SARS with internal and external stakeholders.
• Manage an integrated service excellence culture, which builds rewarding relationships and provides opportunity for feedback and exceptional service.

Behavioural competencies

• Service Delivery Innovation
• Accountability
• Ability to translate Strategy into Execution
• Stewardship & Service Orientation
• Concern for Impact of own behavior on others
• Nurtures Future Talent
• Strong Results Orientation
• Fairness and Transparency
• Honesty and Integrity
• Values and Manages
• Diversity
• Inspires others to Positive Action
• Develops Teams & Nurtures Interdependency (breaks down silo tendencies)
• Respect
• Trust
• Analytical Thinking

Technical competencies

• Business Acumen
• Coaching and Mentoring
• Effective Business Communication
• Financial Accounting
• Functional Policies and Procedures
• Industry Sector Expertise
• Managerial Budgeting
• Planning, Management and Measurement
• Problem Analysis and Judgement
• Risk and Compliance
• Strategic Planning
• Tax Knowledge
• Tax Compliance Auditing

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.

Protect yourself. Never pay for a job.

Recruitment Fraud Alert: SARS never asks for payment for vacancies, interviews, or appointments. Any such request is a scam.

SARS official reporting channels: SpeakOut@sars.gov.za; Anti-Corruption@sars.gov.za;ReportingUnprofessionalConduct@sars.gov.za; SARS Hotline number (0800 00 28 70).

CLICK TO APPLY