IF you take the call directly from a scammer, and the SIP call is completed...
And just who in their right mind allows random SIP traffic from the internet to reach their PBX? ABSOLUTELY FUCKING NO ONE! Page one, step one of toll-fraud: allow access only from authorized sources. So, if a SIP call is "completed", it came from your phone service provider.
If they're spoofing the caller-id, then you have NO WAY to know where it came from. Only a "trap and trace" can follow it back, hop by hop, to the origin -- one switch at a time, one provider at a time, all the way back to China (or where ever.) That's the basis for the hollywood phone trace, but in reality, it takes people combing through records to see what's going on. (unless it's crossing metered lines, in the US, it's almost a certainty no CDRs are being generated and/or recorded, and even then, only for the segment that's metered -- eg. your cellphone.)