Job Description

Position Reports to: Manager Audit
Division: Service & Delivery Large&Inter
Location: Woodmead & Durban
Advert Closing Date: 20 February 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
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 Auditing, Accounting and/or Taxation and 4 years' large corporate experience in the primary tax types with strong focus on CIT and VAT.
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. (I)
• 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 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

• Honesty and Integrity
• Accountability
• Attention to Detail
• Commitment to Continuous Learning

Technical competencies

• Reporting
• Functional Policies and Procedures
• Operational Audit
• Risk Identification
• Business Knowledge
• Audit Methodology

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.

Skills Required