Legal Debt Collector (Tax)

Legal Debt Collector

About the Position

In an ever-changing environment, we have built a responsive and agile organisation to give effect to our strategic intent of achieving voluntary compliance. We invite you to be part of the special team that contributes to the collection of revenue, protect the economy and people of South Africa. We believe that your skills, commitment, and dedication will add value and make a difference to the organisation and country. Integrity is key to the organisation.

Job Purpose

To enforce the collection of debt cases, escalated debt and/or escalated outstanding returns cases in order to ensure compliance to various tax types.

Education and Experience

Minimum Qualification & Experience Required

National Diploma / Advanced Certificate (NQF 6) in Taxation/Accounting AND 2-3 years’ in Debt Management/Collections experience in various tax types of environments, of which 1-2 years at knowledge worker level.

Alternate #

Senior Certificate (NQF 4) AND 5 years’ in Debt Management/Collections expereince in various tax types of environments, of which 1-2 years at knowledge worker level.

Minimum Functional Requirements

Tax legislation, Legal aspects of collections (Sequestrations, Liquidations, etc), In-depth Analysis of Financial Statements (including ratio analysis and interpretation), Accounting, Negotiation, Risk Management, Companies Act.

Job Outputs

Process

• Accumulate information and provide reports with recommendations applicable to area of specialisation.
• Provide specialist input through the investigation of opportunities for operational and process, product and risk optimisation.
• Use practical and applied knowledge and situational judgement to arrive at decisions.
• Correctly apply policies, practices, standards, procedures and legislation in the delivery of work outputs.
• 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.
• 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.
• Conduct pre-assessment profile of the taxpayer including related /connected parties/linked entities and determine any risks to SARS
• Determine the collectability of debt, evaluate whether there is risk of dissipation of assets, determine whether taxpayer intends to dispute and recommend whether preservation order and/or caveats should be considered.
• Complete a referral for suspicious activity RSN/STO and follow up with relevant stakeholders.
• Compile collection input report to cases to be presented to the Large Assessments Committees/National Appeals Committees.
• Execute all necessary legal enforcement collection actions within the framework of TAA and Companies Act for all tax types as selected.
• Profile, Analyse, Prepare and present a submission for Suspension of Obligation to Pay/Write-Off to relevant Debt Committee and capture the outcome.
• Analyse, Negotiate, Prepare and Present the requests for a deferral of payment/compromise settlement from the taxpayer to the relevant Debt Committee and notify the taxpayer of the outcome.
• Monitor payments against the deferral/ compromise agreement and secure updates to the journals and closure of case file upon payment in full.
• Conduct physical verification and evaluation of moveable and immovable assets
• Receive and process a motivation in favour or against the business rescue plans and present the case to the relevant committee for approval or refer for Specialisation.
• Monitor legislation compliance throughout the Business Rescue processes and ensure payments received.
• Collate all the necessary documentation for applications for liquidation /sequestration and upload for case coding and refer where necessary for Specialisation.
• Attend all internal and external stakeholder meetings including creditors meetings, attend court proceedings, Tax enquiry etc.
• Reduce the debt book through adjustment and Write-Offs as approved by the relevant Committee.
• Analyse liquidations plans/Sequestrations applications/Business Rescue plans/Trusts/other creditors that can be held liable for the debt and make motivation for further enforcement action.

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.

Finance

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

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

• Honesty and Integrity
• Fairness and Transparency
• Analytical Thinking
• Accountability
• Conceptual Ability
• Organisational Awareness
• Trust
• Respect
• Attention to Detail
• Commitment to Continuous Learning
• Expertise in Context

Technical competencies

• Debt Management
• Execute, Implement, and Follow-Through
• Negotiating Skills
• Reporting
• Functional Policies and Procedures
• Risk and Compliance
• Risk Awareness
• Risk Knowledge
• Efficiency improvement
• Legal Compliance
• Standard Operating Procedures Compliance
• Business Knowledge
• Tax Knowledge
• Data Collection and Analysis

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.