The general objective of the assignment is to continue the development of the capacity of the National Directorate of Domestic Revenue (NDDR) to formulate, develop and implement an effective taxation compliance strategy. This objective also includes support, mentoring and on-the-job training of NDDR staff to carry out core tasks for the effective implementation of compliance activities.
Reporting to: Director General for Revenue and Customs through the Senior Management Adviser SMA (Revenue and Customs) PIU-PFMCBP (for contractual purposes)
Counterpart: National Director Domestic Revenue
Department Heads Large & Small Business
Duration: From 1st July 2011, or earlier if possible, for a period of twelve (12) months, subject to formal approval of the Program extension (see Background section below) and a probationary period of three (3) months.
Location: Ministry of Finance, Dili, East Timor
I SELECTION CRITERIA
Essential
* A university degree in a relevant discipline such as taxation, commerce, business administration, accounting, audit, or financial management, or equivalent work experience in the relevant field. Further post-graduate related courses would be an advantage;
* At least 10 years experience in taxation administration, including conducting taxation audit / compliance activities;
* Familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms;
* Excellent analytical and problem solving skills and good communication abilities;
* Motivation and commitment to follow tasks through to completion;
· Proficiency in the Microsoft’s Office package– Excel, Word, PowerPoint and Access;
* Knowledge and skills in capacity building methodologies, including preparing and running training sessions and workshops, and providing structured on-the-job training;
* Excellent oral and written communication skills and proficiency in English, and willingness to learn Tetum, Portuguese or Bahasa Indonesia;
II BACKGROUND
The Ministry of Finance of the Government of the Democratic Republic of Timor-Leste is looking to recruit a Domestic Revenue Audit Adviser with the above qualifications, experience and skills for its Planning and Financial Management Capacity Building Program (PFMCBP). The PFMCBP is a five-year technical assistance program supported by a grant from the International Development Association and a co-financing Multi-Donor Trust Fund, and Agreement has been reached in principle to extend the Program until 30 November 2012.
The PFMCBP, which has assisted the Government of Timor-Leste take forward an important reform agenda, provides technical assistance to sustainably strengthen planning, budgeting, public expenditure management and revenue administration for growth and poverty reduction, with emphasis on efficiency, effectiveness, accountability, integrity, service culture, and transparency. Key achievements include implementation of a major reorganization of the Ministry of Finance; strengthening public expenditure management through simplification and strengthening of treasury systems and processes, and increased delegation of authority to line ministries; improved revenue management, including increased transparency in tax administration and reinforcing Domestic Revenue administration; and a gradual improvement in macroeconomic planning.
The Ministry of Finance is responsible for the strategic management of the PFMCBP, through its Consultative Council for Financial Management (CCFM, also known as the Senior Management Committee) chaired by the Minister of Finance. There is a dedicated Program Implementation Unit that is responsible for day-to-day program management and implementation which has been integrated into the Directorate General for Corporate Services. The World Bank is responsible for program supervision, to ensure it is aligned with agreed objectives and financing agreements.
There are important challenges ahead as the Ministry of Finance implements a strong reform program in a capacity constrained environment. PFMCBP itself has a challenge to build capacity and enable an increased transfer of responsibility to Timorese public servants. In addition, a recent mid-term review of the progress of the PFMCBP within the Ministry of Finance indicates that more work is needed in strengthening the National Directorate of Domestic Revenue (NDDR). The NDDR is the newly created National Directorate in the Directorate-General responsible for the administration and collection of Government domestic taxes. The work of the Directorate is conducted by two departments, the Department of Large Business and the Department of Small Business, the Heads of which report to the National Director of Domestic Revenue. The Compliance Section is the Domestic Revenue National Directorate body responsible for matters related to the collection of taxes and promoting compliance from large and small business taxpayers. This Section, which consists of a Collections Unit and Audit Unit, in consultation with the Heads of Department of Large Business and Small Business, together with the National Director of Domestic Revenue, is responsible for the formulation, development and implementation of effective taxation compliance strategies and programs. In formulating and developing these activities the Compliance Section is required to access internal NDDR data and information as well as other third party information and data to analyse and conduct risk assessments and risk mitigation strategies for improved compliance.
As part of this effort, the Audit Unit is responsible for conducting taxpayer audits (i.e. field and desk audits, etc) and fostering the attitude in the Timor Leste community that the taxation laws are administered and applied correctly and in an equitable manner. In addition, activities are undertaken to ensure that outstanding taxes are collected and procedures put into place to ensure that non-compliant taxpayers are subject to judicial sanctions.
III DUTIES AND RESPONSIBILITIES
A. Scope of Work
The Domestic Revenue Audit Adviser will work with the Director General for Revenue and Customs, National Director of Domestic Revenue, the Senior Management Adviser for Revenue and Customs, relevant national staff within the National Directorate of Domestic Revenue, and other Advisers across the Ministry on the following:
1. Primary Function: Capacity Building of counterpart
· Capacity building of direct counterpart through on the job training, formal training, coaching and mentoring;Evaluation of capacity building outcome and adjustment of strategies as required.
2. Secondary function: Capacity building directed at the Audit Units of Large and Small Business level
· Conduct formal and on-the-job training for Unit staff in the interpretation and application of the domestic revenue laws;
· Mentor and provide on-the-job training for Unit staff in audit techniques, methodologies and procedures;
· Train and mentor staff in the use of SIGTAS, and ensure the integrity and entirety of domestic revenue audit data captured therein;
· Develop capacity building plan for the Units (if not available) to ensure institutional capacity building;
· Assist in fostering a culture of customer-service and client-friendliness within the Ministry including the values of professionalism, accountability, and transparency among the support staff of the Large and Small Business Departments.
3. Tertiary function: Undertake line functions as necessary, supporting the Director General of Revenue and Customs, National Director of Domestic Revenue and the Department Heads of Large and Small Business in their day-to-day management of the NDDR.
· Help ensure the efficient operations of the NDDR;
· Assist in building and maintaining strong working relationships within NDDR to contribute to the coordination and delivery of services;
· Assist in establishing effective coordination with other government ministries and agencies, business and overseas taxation administrations;
· Assist in managing and monitoring the regular undertaking of desk audits to ensure that the proper amount of revenue is collected equitably, and make adjustments where necessary to encourage and foster a high level of voluntary compliance with the domestic tax laws;
· Assist in managing and monitoring the regular conduct of field audits and the issue of assessments as required on the basis of field audit findings;
· Ensure the strict administration and enforcement of laws in order to collect tax properly due from domestic taxpayers and ensure that appropriate sanctions, penalties and other legal measures are applied against non-compliant taxpayers;
· Provide continuity and direction to all staff in the absence of the counterpart national staff;
· Perform such other supporting tasks, both administrative and technical in nature, to enhance the operations of the NDDR, and as will be required by the PFMCBP and the Ministry of Finance.
B. Deliverables
· An Assignment Work Plan, with specific timelines and expected outcomes within 4 weeks of commencement;
· Quarterly Progress Reports against the agreed Work Plan;
· Inputs into the Annual PFMCBP Progress Reports;
· Develop and implement an annual Compliance Program and Audit Plan;
· Develop guidelines and procedures manual to assist DPC staff in working through the audit process;
· Develop an NDDR staff Training and Capacity Building Development Plan;
· Design and undertake quarterly performance assessments to gauge progress of staff development ;
· Liaise with SIGTAS User Support Unit to ensure the continued development of the SIGTAS database as it relates to the domestic revenue audit case managements module..
The Domestic Revenue Audit Adviser will provide Quarterly Work Plan Progress Reports to the National Director of Domestic Revenue, the Senior Management Adviser (R&C) and the Senior Program Manager PFMCBP on the progress and/or completion of the activities outlined in the Work Plan. The Adviser will provide an End of Assignment report to the Senior Program Manager and Senior Management Adviser, with copy to the National Director of Domestic Revenue, no later than 10 working days prior to the end of contract.
IV PERFORMANCE EVALUATION
Performance of the Domestic Revenue Audit Adviser will be assessed by the Director General for Revenue and Customs and the Senior Management Adviser in collaboration with the Senior Program Manager - PFMCBP in accordance with the performance review framework for advisors in the PFMCBP. There is probation period of three months.
V APPLICATION PROCEDURE
Please visit our website at www.mof.gov.tl/ and go to ‘Employment Opportunity’ to learn about our recruitment process and your application requirements including how to address the Selection Criteria in your application. Applications need to be sent to our Program Implementation Officer-PFMCBP at email address: pfmcbp@mof.gov.tl, no later than 17:00hours Timor-Leste time on 13th May 2011.
Applications should include a covering letter and a detailed resume of no more than 7 pages. All Applicants must also complete the Competency Framework Matrix below delineating how they have met the requirements. We do not expect that you would just cut and paste from your resume but rather explain concisely and succinctly how you have met these competences, possibly providing brief examples etc.
Only short-listed candidates will be contacted.
Reporting to: Director General for Revenue and Customs through the Senior Management Adviser SMA (Revenue and Customs) PIU-PFMCBP (for contractual purposes)
Counterpart: National Director Domestic Revenue
Department Heads Large & Small Business
Duration: From 1st July 2011, or earlier if possible, for a period of twelve (12) months, subject to formal approval of the Program extension (see Background section below) and a probationary period of three (3) months.
Location: Ministry of Finance, Dili, East Timor
I SELECTION CRITERIA
Essential
* A university degree in a relevant discipline such as taxation, commerce, business administration, accounting, audit, or financial management, or equivalent work experience in the relevant field. Further post-graduate related courses would be an advantage;
* At least 10 years experience in taxation administration, including conducting taxation audit / compliance activities;
* Familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms;
* Excellent analytical and problem solving skills and good communication abilities;
* Motivation and commitment to follow tasks through to completion;
· Proficiency in the Microsoft’s Office package– Excel, Word, PowerPoint and Access;
* Knowledge and skills in capacity building methodologies, including preparing and running training sessions and workshops, and providing structured on-the-job training;
* Excellent oral and written communication skills and proficiency in English, and willingness to learn Tetum, Portuguese or Bahasa Indonesia;
II BACKGROUND
The Ministry of Finance of the Government of the Democratic Republic of Timor-Leste is looking to recruit a Domestic Revenue Audit Adviser with the above qualifications, experience and skills for its Planning and Financial Management Capacity Building Program (PFMCBP). The PFMCBP is a five-year technical assistance program supported by a grant from the International Development Association and a co-financing Multi-Donor Trust Fund, and Agreement has been reached in principle to extend the Program until 30 November 2012.
The PFMCBP, which has assisted the Government of Timor-Leste take forward an important reform agenda, provides technical assistance to sustainably strengthen planning, budgeting, public expenditure management and revenue administration for growth and poverty reduction, with emphasis on efficiency, effectiveness, accountability, integrity, service culture, and transparency. Key achievements include implementation of a major reorganization of the Ministry of Finance; strengthening public expenditure management through simplification and strengthening of treasury systems and processes, and increased delegation of authority to line ministries; improved revenue management, including increased transparency in tax administration and reinforcing Domestic Revenue administration; and a gradual improvement in macroeconomic planning.
The Ministry of Finance is responsible for the strategic management of the PFMCBP, through its Consultative Council for Financial Management (CCFM, also known as the Senior Management Committee) chaired by the Minister of Finance. There is a dedicated Program Implementation Unit that is responsible for day-to-day program management and implementation which has been integrated into the Directorate General for Corporate Services. The World Bank is responsible for program supervision, to ensure it is aligned with agreed objectives and financing agreements.
There are important challenges ahead as the Ministry of Finance implements a strong reform program in a capacity constrained environment. PFMCBP itself has a challenge to build capacity and enable an increased transfer of responsibility to Timorese public servants. In addition, a recent mid-term review of the progress of the PFMCBP within the Ministry of Finance indicates that more work is needed in strengthening the National Directorate of Domestic Revenue (NDDR). The NDDR is the newly created National Directorate in the Directorate-General responsible for the administration and collection of Government domestic taxes. The work of the Directorate is conducted by two departments, the Department of Large Business and the Department of Small Business, the Heads of which report to the National Director of Domestic Revenue. The Compliance Section is the Domestic Revenue National Directorate body responsible for matters related to the collection of taxes and promoting compliance from large and small business taxpayers. This Section, which consists of a Collections Unit and Audit Unit, in consultation with the Heads of Department of Large Business and Small Business, together with the National Director of Domestic Revenue, is responsible for the formulation, development and implementation of effective taxation compliance strategies and programs. In formulating and developing these activities the Compliance Section is required to access internal NDDR data and information as well as other third party information and data to analyse and conduct risk assessments and risk mitigation strategies for improved compliance.
As part of this effort, the Audit Unit is responsible for conducting taxpayer audits (i.e. field and desk audits, etc) and fostering the attitude in the Timor Leste community that the taxation laws are administered and applied correctly and in an equitable manner. In addition, activities are undertaken to ensure that outstanding taxes are collected and procedures put into place to ensure that non-compliant taxpayers are subject to judicial sanctions.
III DUTIES AND RESPONSIBILITIES
A. Scope of Work
The Domestic Revenue Audit Adviser will work with the Director General for Revenue and Customs, National Director of Domestic Revenue, the Senior Management Adviser for Revenue and Customs, relevant national staff within the National Directorate of Domestic Revenue, and other Advisers across the Ministry on the following:
1. Primary Function: Capacity Building of counterpart
· Capacity building of direct counterpart through on the job training, formal training, coaching and mentoring;Evaluation of capacity building outcome and adjustment of strategies as required.
2. Secondary function: Capacity building directed at the Audit Units of Large and Small Business level
· Conduct formal and on-the-job training for Unit staff in the interpretation and application of the domestic revenue laws;
· Mentor and provide on-the-job training for Unit staff in audit techniques, methodologies and procedures;
· Train and mentor staff in the use of SIGTAS, and ensure the integrity and entirety of domestic revenue audit data captured therein;
· Develop capacity building plan for the Units (if not available) to ensure institutional capacity building;
· Assist in fostering a culture of customer-service and client-friendliness within the Ministry including the values of professionalism, accountability, and transparency among the support staff of the Large and Small Business Departments.
3. Tertiary function: Undertake line functions as necessary, supporting the Director General of Revenue and Customs, National Director of Domestic Revenue and the Department Heads of Large and Small Business in their day-to-day management of the NDDR.
· Help ensure the efficient operations of the NDDR;
· Assist in building and maintaining strong working relationships within NDDR to contribute to the coordination and delivery of services;
· Assist in establishing effective coordination with other government ministries and agencies, business and overseas taxation administrations;
· Assist in managing and monitoring the regular undertaking of desk audits to ensure that the proper amount of revenue is collected equitably, and make adjustments where necessary to encourage and foster a high level of voluntary compliance with the domestic tax laws;
· Assist in managing and monitoring the regular conduct of field audits and the issue of assessments as required on the basis of field audit findings;
· Ensure the strict administration and enforcement of laws in order to collect tax properly due from domestic taxpayers and ensure that appropriate sanctions, penalties and other legal measures are applied against non-compliant taxpayers;
· Provide continuity and direction to all staff in the absence of the counterpart national staff;
· Perform such other supporting tasks, both administrative and technical in nature, to enhance the operations of the NDDR, and as will be required by the PFMCBP and the Ministry of Finance.
B. Deliverables
· An Assignment Work Plan, with specific timelines and expected outcomes within 4 weeks of commencement;
· Quarterly Progress Reports against the agreed Work Plan;
· Inputs into the Annual PFMCBP Progress Reports;
· Develop and implement an annual Compliance Program and Audit Plan;
· Develop guidelines and procedures manual to assist DPC staff in working through the audit process;
· Develop an NDDR staff Training and Capacity Building Development Plan;
· Design and undertake quarterly performance assessments to gauge progress of staff development ;
· Liaise with SIGTAS User Support Unit to ensure the continued development of the SIGTAS database as it relates to the domestic revenue audit case managements module..
The Domestic Revenue Audit Adviser will provide Quarterly Work Plan Progress Reports to the National Director of Domestic Revenue, the Senior Management Adviser (R&C) and the Senior Program Manager PFMCBP on the progress and/or completion of the activities outlined in the Work Plan. The Adviser will provide an End of Assignment report to the Senior Program Manager and Senior Management Adviser, with copy to the National Director of Domestic Revenue, no later than 10 working days prior to the end of contract.
IV PERFORMANCE EVALUATION
Performance of the Domestic Revenue Audit Adviser will be assessed by the Director General for Revenue and Customs and the Senior Management Adviser in collaboration with the Senior Program Manager - PFMCBP in accordance with the performance review framework for advisors in the PFMCBP. There is probation period of three months.
V APPLICATION PROCEDURE
Please visit our website at www.mof.gov.tl/ and go to ‘Employment Opportunity’ to learn about our recruitment process and your application requirements including how to address the Selection Criteria in your application. Applications need to be sent to our Program Implementation Officer-PFMCBP at email address: pfmcbp@mof.gov.tl, no later than 17:00hours Timor-Leste time on 13th May 2011.
Applications should include a covering letter and a detailed resume of no more than 7 pages. All Applicants must also complete the Competency Framework Matrix below delineating how they have met the requirements. We do not expect that you would just cut and paste from your resume but rather explain concisely and succinctly how you have met these competences, possibly providing brief examples etc.
Only short-listed candidates will be contacted.
