Senior Investigator

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].

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.

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.
• Provide authoritative, specialist services, expertise and advice to internal and external stakeholders.

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

Deadline:14th October,2026