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