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SOUTH AFRICAN REVENUE SERVICES (SARS
AUDITOR I (COMPLIANCE AUDIT) X1
Position Reports to: Ops Manager: Audit
Division: Taxpayer Engagement-KZN
Location: Durban, KZN (Trescon Building)
Advert Closing Date: 09 November 2026
About the Position
Tax audits are conducted to determine whether a taxpayer has correctly declared his/her tax liability in compliance with the provisions of the tax and related secondary legislation. A tax audit includes an examination of accounting records, systems, substantive documents, explanations, or any other relevant information. The audit process consists of planning, execution, and finalisation. The following taxes are audited – Personal Income Tax, Company Income Tax, Value Added Tax, Trust, Pay as you Earn.
SARS is looking for four energetic, results oriented, self-driven Auditor to add value and improve the SARS operations by bringing a systematic and disciplined approach to the effectiveness of the Compliance Audit division. The successful candidate will need to take responsibility for the planning of their time and work, executing the work in the Compliance Audit space to meet the set targets and goals across all tax types.
Job Purpose
To conduct tax audits across tax types with the aim of influencing compliance through raising accurate assessments in line with relevant legislation.
Education and Experience
- National Diploma or Advanced Certificate equivalent to an NQF level 6 in Taxation/Finance/Accounting/Auditing and 3 years' experience in Tax Audit environment.
Minimum Qualification & Experience Required
- National Diploma or Advanced Certificate equivalent to an NQF level 6 in Taxation/Finance/Accounting/Auditing and 3 years' experience in Tax Audit environment.
Minimum Functional Requirements
Must have worked in a Tax Auditing environment for a period of 3 years conducting tax audits.
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 are of specialisation.
- Conduct 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.
- Effective 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 optima 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 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 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, 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.
- Manage the efficient progress of the audit 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.
- 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 assessment on SARS systems 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 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.
Behavioural competencies
- Accountability
- Analytical Thinking
- Attentional to Detail
- Commitment to Continuous Learning
- Conceptual Ability
- Customer Service
- Drive for Results
- Expertise in Context
- Fairness and Transparency
- Honesty and Integrity
- Organisational Awareness
- Trust
- Respect
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.
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