Job Description

Job Title: Criminal Investigator Level 2
Position Reports to: Operations Manager: Criminal Investigations
Division: SARS Criminal Investigations
Location: x1 Bloemfontein and x1 Cape Town
Advert Closing Date: 13 June 2025
About the Position
SARS is looking for an individual experienced in criminal investigations, data collection/analysis and the collection and preservation of evidence. If you can determine trends from raw data and make sense of these data to aid in decision-making processes, then we need you. The suitable candidate should be able to interview witnesses and suspects; obtain relevant information from them converting that information into evidence that can be used in criminal proceedings. The applicant should also be able to write effective and accurate forensic and/or investigative reports. Executive effectively, this role will allow SARS to conduct complex criminal investigations into tax and customs offences.
Job Purpose
To conduct criminal investigations, independently, into tax and customs non-compliance.
Education and Experience
Minimum Qualification & Experience Required
National Diploma / Advanced Certificate (NQF 6) in Accounting/Tax/ Law AND 3 - 4 years' experience in Investigations/Auditing/Forensic Investigation, of which 1- 2 years is at knowledge worker level
#Alternative
Senior Certificate (NQF 4) and 6 years' experience in Investigations/Auditing/Forensic Investigation, of which 1- 2 years is at knowledge worker level
Job Outputs:
Process

• Correctly apply applicable legislation, including amongst other policies, procedures, and SOPs in the delivery of work outputs.
• Use practical and applied knowledge and situational judgement to consider policy implications and to arrive at decisions / conclusions.
• Accumulate information and provide reports with recommendations applicable to area of 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.
• 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 assistance to other law enforcement agencies as and when required, within the mandate of the Acts administered by SARS.
• Draw conclusions about the nature and scope of suspected criminal activities and where appropriate, identify suspects and or entities involved.
• Answer enquiries related to investigation conducted and ensure correct reporting of data on cases.
• Investigate and obtain the required evidence in accordance with the MOU between SARS, NPA and SAPS.
• Understand & operate a variety of IT software applications to retrieve, compare & analyse data to produce operational & management information.
• Plan and implement action necessary to conduct full scope investigations without supervision.
• Present the various matters to the various committees as and when required, including but not limited to, pre-assessment committee, various debt committees and the objection and appeal allocation committees.
• Evaluate, collate and analyse information received from the investigator to support the various team members as and when required.
• Liaise under supervision with Law Enforcement agencies in relation to specific investigations and with third parties regarding information and or evidence.
• Obtain required information and evidence in terms of relevant legislation, policies and procedures, under limited supervision.
• Draw conclusions about the nature and scope of suspected criminal activities and where appropriate, identify suspects and or entities involved.

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

• Fairness and Transparency
• Analytical thinking
• Working with others
• Accountability
• Conceptual Ability
• Honesty and Integrity
• Problem Solving and Analysis
• Conceptual Thinking
• Attention to Detail
• Commitment to Continuous Learning
• Organisational Awareness

Technical competencies

• Functional Policies and Procedures
• Search and Seizure
• Reporting
• Business Knowledge
• Efficiency improvement
• Criminal Investigations
• Decision Making and Problem Solving
• Collection and preservation of evidence and the chain of custody (Investigations)
• Interviewing and interrogation (Investigations)
• Testify in formal and criminal proceedings

Compliance Competency

• Adjective Law 4
• GOC Confidential
• Substantive Law 1
• Interviewing and interrogation (Investigations)
• Testify informal and criminal proceedings
• Investigative reporting

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.