Tax Auditor III (Advance Pricing Agreements)

SARS; South Africa; On-site; ZAR 300 000 - 400 000; Full time

Job summary

A national revenue agency is seeking an APA Auditor to assess transfer pricing compliance. This role requires a relevant Bachelor's Degree and substantial experience in the field. Key responsibilities include conducting audits, identifying compliance violations, and providing specialized advice. The ideal candidate should have strong analytical skills and the ability to lead integrated audits successfully. The position is based in South Africa and has a closing date for applications on 30 January 2026.

Qualifications

• Strong background in international or transfer pricing regulations is necessary.
• Experience in corporate income tax is preferred.

Responsibilities

• Plan and conduct multiple audits to ensure compliance with tax acts.
• Identify violations of standards and policies during audits.
• Lead integrated audits and report findings and recommendations.

Education

Relevant Bachelor's Degree / Advanced Diploma (NQF 7)

5-7 years' experience in International and/or Transfer Pricing

Job description

Position Reports to

Business Area Lead Transfer Pricing

Division

Service & Delivery Large&Inter

Location

Woodmead North Office Park

Advert Closing Date

30 January 2026

About the Position

A significant amount of cross-border trade and transactions are facilitated through connected parties or entities. Transfer pricing rules are intended to ensure that these transactions are conducted at arm's length and that the terms at which these transactions take place are comparable to those that would apply to unrelated parties. An APA Programme ensures that there is upfront agreement with the affected taxpayer on the appropriate transfer price. An APA programme directly aligns SARS strategic objectives. It provides clarity and certainty for taxpayers and traders with respect to their tax obligations. An APA simplifies the understanding and application of complex transfer pricing laws to specific international transactions. Internationally, APAs are recognised as a critical tool to move from a dispute resolution system to a dispute prevention system. The OECD's BEPS Action 14: Improving tax dispute resolution mechanisms, recognises APAs as a mechanism of reducing tax disputes, thus reducing the pressure on already constrained transfer pricing audit resources. This ensures that transfer pricing audit resources can take a completely risk-based approach, focusing on detecting taxpayers who are unwilling to comply, and making it hard and costly for non-compliance.

Job Purpose

The Advanced Pricing Agreement (APA) auditor needs to be able to plan and conduct a transfer pricing assessment to assess the technical appropriateness of an APA in relation to each APA application in compliance with all legislative requirements.

Education and Experience

Minimum Qualification & Experience Required

Relevant Bachelor's Degree / Advanced Diploma (NQF 7) and 5-7 years' experience in International and/or Transfer Pricing environment of which 2-3 years at Corporate Income Tax technical specialist level.

Job Outputs

Process

• Plan and conduct multiple tax audits on a risk profile basis to ensure compliance to the relevant acts.
• Be observant and engage on possible violations of procedures and standards of conduct and escape where necessary.
• Effectively utilise resources allocated to the job in order to perform contracted work outputs and report on and escape any shortfalls.
• Lead, plan and conduct full scope (integrated) audits to ensure compliance and report on findings and recommendations.
• Plan and organise own work tasks within area of work.
• Identify and resolve queries and problems timeously, apply discretion in line with process guidelines provided.
• Execute specialist input through investigation & opportunities within the product process including risk concern.
• Provide specialist input through the investigation 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.
• 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 changes, implement the change and provide guidelines and support related to new requirements as a result of the change.
• Accumulate information to review work progress that provides input to reporting, decision making and the
• 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

Governance

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

Client

• Plan, conduct and lead full scope (integrated) audits to ensure compliance and report on findings and recommendations.
• 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.

Behavioural competencies

• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Drive for Results
• Persuasion Ability
• Trust
• Respect Honesty and Integrity
• Problem Solving and Analysis
• Analytical Thinking
• Attention to Detail
• Organisational Awareness
• Building Sustainability

Technical competencies

• Functional Policies and Procedures
• Reporting
• Analysis and Interpretation of Financial
• Business Knowledge
• Audit Methodology
• Quality Orientation
• Customer Liaison
• Problem Analysis and Judgement
• Planning and Organising
• Business Acumen
• Risk Identification

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.