Contents

0.1 SARS Career Opportunities: Investigator x4
- 0.1.1 Career Opportunities: Investigator x2 (Criminal Investigations) (10792)
- 0.1.2 Apply Online for Investigator x2
0.2 Career Opportunities: Senior Investigator x2 (Prelim & Criminal) (10793)
- 0.2.1 Apply Online for Senior Investigator x2

1 Bursaries Opening 2026

SARS Career Opportunities: Investigator x4

Career Opportunities: Investigator x2 (Criminal Investigations) (10792)

Position Reports to: Ops Manager: Investigations

Division: Audit & Investigations

Location: Cape Town & Brooklyn

Advert Closing Date: 30 January 2026

Attraction Statement:

Are you passionate about upholding justice and ensuring compliance within the tax and customs environment? We are seeking a skilled professional to independently conduct medium complexity criminal investigations involving various tax products and offences, spanning multiple years. If you have advanced knowledge of criminal and tax legislation, a proven track record in conducting thorough investigations, and the ability to deliver high-quality affidavits and reports, this role offers the opportunity to make a significant impact in safeguarding our fiscal system. Join us to manage end-to-end investigations, collaborate with major stakeholders, and contribute to successful prosecutions while maintaining the highest standards of integrity and professionalism.

About the Position

As an Investigator, you will independently manage the full process of medium complexity criminal investigations involving multiple tax products and offences over several years. Your responsibilities include gathering and analysing information, drafting high-quality affidavits and reports, and applying relevant legislation and procedures throughout the investigation. You will register cases with SAPS, maintain regular engagement on case progress, and ensure all evidence and documentation are managed according to legal standards. The role also involves addressing NPA queries, supporting prosecutors, and ensuring that all investigative actions uphold constitutional rights and compliance requirements, with the goal of successful prosecution.

Job Purpose

To independently conduct criminal investigations into medium complexity (involving both S234 and 235 offences) tax and customs offence cases relating to more than one tax type (primary tax products – VAT, PAYE, PIT, Customs and Excise, CIT) and covering more than one year.

Education and Experience

Minimum Qualification & Experience Required

Relevant National Diploma/ Advanced Certificate (NQF 6) in Law/ Audit/ Criminal Justice/ Criminology/ Investigations/ Forensic Science and 5 – 6 years’ experience in an investigation environment, of which 2 – 3 years at a technically skilled level.

Minimum Functional Requirements

Advance 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.

Competent Knowledge of the following: Perform basic 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 and provide reports with recommendations applicable to area 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.
Correctly apply policies, practices and standards, procedures and legislation in the delivery of work outputs.
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 specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
Use practical and applied knowledge and judgement to arrive at decisions.
Affidavits and reports drafted should be of a high quality and accuracy, with attention to detail.
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.
Ensuring that the investigation is registered with SAPS and engage with SARS 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.
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.]
Ensuring that at all-times the constitutional rights of the suspect/ taxpayer should be recognized.
Ensuring that during the process of evidence gathering all prescribed legislation should be followed.
On completion of the investigation, the investigator is required to provide a report stipulating findings, financial prejudice, identify transgressions according to the relevant legislation.

Client

Ensure own understand and adherence to customer service delivery and provide specialist support to meet or exceed customer expectations.
Contribute to a culture of service excellence, which builds positive relationships and provides opportunity for feedback and exceptional service.

Finance

Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

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

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

Compliance Competency

GOC Confidential

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.

Apply Online for Investigator x2

Career Opportunities: Senior Investigator x2 (Prelim & Criminal) (10793)

Position Reports to: Ops Manager: Investigations

Division: Audit & Investigations

Location: Durban (Prelim & Data Analytics) &

Gauteng South (Criminal Investigations)

Advert Closing Date: 30 January 2026

Attraction statement:

Are you ready to play a pivotal role in shaping the future of compliance and criminal investigation excellence? We are seeking a dynamic leader for a Senior position who will drive high-impact strategies, foster collaborative relationships across key stakeholders, and deliver expert guidance throughout complex legal proceedings. Join us to champion a culture of service excellence, where your expertise will directly influence policy improvement, system integrity, and successful prosecutions, while advancing your professional growth in a challenging and rewarding environment.

About the Position

As a Senior Investigator, you will independently manage the end-to-end process of complex criminal investigations involving multiple tax types and serious offences such as fraud, corruption, and organised crime. Your responsibilities include gathering and analysing information, applying advanced investigative methods, and ensuring all evidence is collected and managed in line with legal and procedural requirements. You will provide detailed reports, register cases with SAPS, and maintain regular engagement on case progress. The role also involves addressing NPA queries, supporting prosecutors, facilitating stakeholder meetings, and drafting holding statements for media coverage. Throughout the investigation, you will identify opportunities for process improvement, ensure compliance with all relevant legislation, and uphold constitutional rights, with the goal of achieving successful prosecutions and strengthening system integrity.

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].

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.

Finance

Adhere to organisational policies and procedures to ensure cost effectiveness and reduction of financial costs.

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.

Behavioural competencies