Illicit Economy Investigator X4 Jobs

Job Purpose

To conduct detailed civil and/or criminal investigations independently into tax and customs non-compliance, with a focus on smuggling and illicit trade.

Education and Experience

Minimum Qualification & Experience Required

• National Diploma / Advanced Certificate in Investigations or Policing AND 3-4 years’ experience in Enforcement, Accounting, Auditing, Taxation, Investigation or Policing, of which 1-2 years at knowledge worker level.

OR

• Senior Certificate (NQF 4) AND 6 years’ experience in Enforcement, Accounting, Auditing, Taxation, Investigation or Policing, of which 1-2 years at knowledge worker level.

Minimum Functional Requirements

Job Outputs:

Process

• Gather information and prepare reports with recommendations in your area of expertise.
• Use practical knowledge to identify trends and risks using methods, systems, and procedures.
• Communicate interpretations, judgments, and responses to queries in your field.
• Plan and schedule your activities to improve quality and service delivery.
• Implement process changes and provide guidelines for new requirements.
• Investigate opportunities to optimize operations, processes, products, and risks.
• Make decisions using applied knowledge and judgment.
• Apply policies, standards, procedures, and legislation correctly.
• Conduct civil and/or criminal investigations against companies and individuals violating customs and tax laws.
• Gather evidence according to SARS-administered legislation for civil and criminal processes.
• Plan and carry out trade and compliance inspections on suspected illicit trade entities.
• Detect and seize illicit goods through interventions, reports, and informants; investigate tax and customs non-compliance.
• Secure suspects and goods for handover to SAPS; book illicit goods as evidence or for administrative processes.
• Conduct controlled deliveries of high-value goods to inland warehouses, ensuring duties and VAT are addressed and risks managed.
• Liaise with law enforcement agencies within SARS’s mandate to gather information and evidence on illicit economy activities.
• Prepare statements for seized or detained illicit goods for SAPS criminal cases.
• Analyze information from audits/investigations to determine non-compliance scope for prosecutions or forensic audits.
• Use legal tools like Mutual Administrative Assistance to verify taxpayer/trader evidence.
• Issue schedules for contravening goods to collect revenue and penalties under the Customs and Excise Act.
• Prepare evidence and testify in court when required.
• Present cases to committees such as Internal Administrative Appeals, National Appeals, preassessment, debt, objection, and appeal allocation committees.
• Seize illicit goods, impose penalties, and ensure disposal or destruction to prevent market entry.
• De-register and de-license non-compliant traders and repeat offenders.
• Plan enforcement operations with law enforcement agencies, including roadblocks, premises searches, border patrols, and seizures.
• Participate in cross-border operations, such as the Trans-Kalahari Corridor.

Governance

• Follow governance and compliance procedures in your area; identify and report risks.

People

• Build and maintain productive relationships with peers and team members to meet objectives.

Finance

• Follow organizational policies to ensure cost-effectiveness and reduce financial costs.

Client

• Promote a culture of service excellence, building positive relationships and providing feedback opportunities.
• Understand and meet customer service standards; offer specialist support to exceed expectations.
• Assist NPA and SAPS with investigations per the MOU between SARS, NPA, and SAPS.

Behavioural Competencies

• Analytical Thinking
• Accountability
• Conceptual Ability
• Honesty and Integrity
• Respect
• Attention to Detail
• Commitment to Continuous Learning
• Organisational Awareness
• Building Sustainability
• Fairness
• Expertise in Context

Technical Competencies

• Business Writing Skills
• Criminal Investigation
• Forensic Auditing
• Fraud Auditing
• Investigative Skills
• Legal Knowledge and Ethics
• Verbal Communication