Senior Officer: Risk Profiling at The South African Revenue Service (SARS)

Job Purpose

To analyse and provide expert advice on the compliance risk function to achieve business objectives. To conduct and analyse the tax compliance behaviour across the taxpayer base with the view to inform the recommendation of integrated, complex full scope risk profiling cases, for Enforcement intervention.

Education and Experience

Minimum Qualification & Experience Required

• B Com or B Com Accounting Degree/ Advanced Diploma (NQF 7) in Taxation AND 5 - 7 years’ experience in a similar environment, of which 2 - 3 years at a Functional Specialist level.

Added Advantage:

• Preliminary Investigations: 2-3 years’ experience in an Accounting/Auditing/Taxation
• Investigation/ or Policing environment.

ALTERNATIVE:

• Senior Certificate (NQF 4) AND 10 year’s related experience of which 2 -3 years at a Functional Specialist level.

Added Advantage:

• Preliminary Investigations: 2-3 years’ experience in an Accounting/Auditing/Taxation
• Investigation/ or Policing environment.

Job Outputs:

Process

• Execute specialist input through investigation & opportunities within the product process including risk concerns.
• Provide specialist input through analysis of opportunities for operational and process product and risk optimisation.
• Plan for value-added process improvements, initiatives, and services to deliver on operational strategy and objectives.
• Draw on own knowledge and experience to diagnose symptoms, causes and possible effects to solve emerging problems.
• Initiate process and procedural change, implement the change, and provide guidelines and support related to new requirements because of the change.
• 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.
• Identify tax evasion schemes and potential risk and recommend appropriate interventions.
• Be observant and engage on possible violations of procedures and standards of conduct and escalate where necessary.
• Plan and organise own work tasks within area of work.
• Identify, analyse and interpret non-compliance to profile high complex full scope cases for SARS Intervention.
• Profiling of relevant identified parties to detect non-compliance and related risks.
• Identify and assess the level of non-compliance across all/multiple tax types.
• Identify and resolve queries and problems timeously, apply discretion in line with process guidelines provided.
• 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 because of the change. 
• Use practical and applied knowledge and situational judgement to consider policy implications and to arrive at decisions / conclusions.
• Correctly apply applicable legislation, including amongst others, policies, procedures, and SOPs in the delivery of work outputs.
• Detailed risk profiling of In-depth integrated complex CIT (including BEPS), VAT, Income Tax and PAYE cases through data gathering, analysis and interpretation to refer potential high-risk cases to Specialised Audit.
• Review of TCS-FIA and Emigration applications above R 10 million and make recommendations.
• Ensure quality of work content, quick turnaround, prioritise, minimise mistakes and continuously improve quality, service, and standards.
• Perform all administrative actions related to the area of accountability in line with relevant policies, processes, legislation, and work instructions.
• Communication of transactional outputs and queries in area of work according to policies and quality requirements.
• Contribute to the development & improvement of area specific standards, procedures and processes to ensure continued quality and service improvement.
• Contribute to the successful implementation of change initiatives by providing support in area of work.
• Deliver on contracted performance objectives and escalate unresolved delivery and quality issues to management and process owners.
• Draw on own knowledge and experience to identify and develop solutions that leads to improved service delivery and quality.

Governance

• Ensure that completed work adhere to relevant policies, procedures, governance and legislative requirements and report on deviations & discrepancies.
• Implement and provide input into 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 specified policies, standards, legislation, and procedures to prevent wastage on resources, unauthorised expenditure and wasteful expenditure and report violations.

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
• Accountability
• Analytical thinking
• Conceptual Ability
• Trust
• Respect
• Honesty and Integrity
• Attention to detail
• Building Sustainability
• Commitment to Continuous Learning
• Organisational Awareness
• Problem Solving and Analysis
• Developing Other
• Expertise in Context

Technical competencies

• Risk Management
• Business Knowledge
• Data Collection and Analysis
• Efficiency Improvement
• Functional Policies and Procedures
• Problem Analysis and Judgement
• Reporting
• Risk Analysis
• Risk Knowledge
• Quality Management
• Governance, Ethics and Values
• International Tax and Finance Knowledge

Compliance Competency

• Security Clearance: Top secret