Specialist : Tax Avoidance and Reportable Arrangements (TARA) at The South African Revenue Service (SARS)

Job Purpose

• To identify, analyse and challenge tax avoidance schemes related to High Wealth Individuals.

Education and Experience

• Relevant Bachelor's Degree /Advanced Diploma) in Accounting/ Tax Audit/ Tax law /Banking (NQF 7) AND 8-10 years' experience in a similar environment, of which 3-4 years at an operational specialist level

Minimum Qualification & Experience Required

• Relevant Bachelor's Degree / Advanced Diploma (NQF 7) in Accounting/ Tax Audit/ Tax law /Banking AND 8-10 years' experience in a similar environment, of which 3-4 years at an operational specialist level

Alternate

• Senior Certificate (NQF 4) AND 15 years related experience.

Minimum Functional Requirements

• Significant experience in intelligence/business insight/ risk/ audit/Law and complex tax arrangements and schemes.

Job Outputs:

Process

• Provide advice to auditors regarding tax avoidance investigations.
• Conduct presentations regarding the indicators of tax avoidance structures.
• Detect and identify tax avoidance schemes and/or structures and/or legislative loopholes through analysing the submitted reportable arrangements, scrutinising financial journals, press reports and the JSE's SENS announcements.
• Offer and provide support to Investigative Audit and Compliance Audit in respect of tax avoidance matters / GAAR (General Anti Avoidance Regulations) investigations.
• Identify developing trends and schemes of tax avoidance and make recommendations regarding ways to address these issues.
• Write technical articles, opinions, motivations for amendments to legislation, comment on technical papers.
• Analyse and make recommendations about improvements to specialist systems, procedures, and associated area's practice.
• Contribute to the optimum utilisation of org. resources, advising on effective planning and development of area of specialisation resource plans.
• Develop a single practice area in alignment with operational activity and procedural frameworks and ensure tactical implementation.
• Draw on own technical or professional expertise, knowledge & experience to identify & recommend tactical solutions to defined problems in practices.
• Integrate business information, compare, analyse & produce reports to identify trends, discrepancies & inconsistencies for decision making purposes.
• Optimise goal achievement through tactical strategy implementation and optimisation of practises, processes & systems across an internal value chain.
• Plan for value-added, continuous practice & system improvements to deliver on objectives to enhance tactical implementation and excellence.
• Proactively identify interconnected problems, determine its impact, and use to develop best fit alternatives; best practice implementation solutions.
• Translate top-down policy in relation to own practice area and communicate impact to relevant stakeholders.
• Recommend changes to optimise processes, systems, practice area and associated procedures and execute the implementation of change and innovation.

Governance

• Develop and/or align governance and compliance policies for own practice area to identify and manage risk exposure liability.

 People

• Provide specialist know-how, support, advice, and practice thought leadership in area of expertise.
• Integrate new knowledge and transfer skills attained through formal and informal learning opportunities in the execution of your job.

Finance

• Implement and monitor financial control, management of costs and corporate governance in area of specialisation.

Client

• Develop & ensure implementation of a practice that builds service delivery excellence & encourage others to provide exceptional stakeholder service.
• Participate in the specialist practice community and contribute positively to organisation knowledge management.
• Provide authoritative, specialist expertise and advice to internal and external stakeholders.

Behavioural competencies

• Honesty and Integrity (V)
• Trust (V)
• Respect (V)
• Problem Solving and Analysis
• Stakeholder Engagement and Management
• Fairness and Transparency (V)
• Analytical Thinking
• Accountability (V)
• Conceptual Ability
• Attention to Detail
• Commitment to Continuous Learning
• Organisational Awareness
• Building Sustainability

Technical competencies

• Functional Policies and Procedures
• Reporting
• Legal Compliance
• Business Acumen
• Business Knowledge
• Creative and Innovative Thinking
• Efficiency improvement
• Legal Advisory and Interpretation
• Legal Knowledge and knowledge of ethics

Compliance Competency

• GOC Confidential