Revenue Legal Adviser
República Democrática de Timor-Leste Ministério das Finanças Planning and Financial Management Capacity Building Job Title: Revenue Legal Adviser (Revenue and Customs) Reporting to: Director General Revenue and Customs through the Senior Management Adviser (Revenue and Customs) PIU-PFMCBP (for contractual and administrative purposes) Objective: The general objective of the assignment is to assist in strengthening the Department of Legal Counsel, and to provide Head of Legal Counsel Department with high quality advice on tax and customs law interpretation and application. . This objective includes building the capacity of the Legal Counsel Department to carry out its role in an efficient and effective manner. Counterpart staff: Head of Legal Counsel Department Duration: to 15th November 2012 Location: Ministry of Finance, Dili, Timor-Leste I. SELECTION CRITERIA · A post graduate degree in law, or a post graduate degree in a related field with a specialisation in a relevant discipline such as tax law, commercial law and corporate law. Further post-graduate related courses would be desirable. · Advanced knowledge of taxation or customs law and accounting principles, tax or customs compliance and audit procedures and tax or customs appeal disposal process with at least eight (8) years progressive experience. · Knowledge of the legal system and legislative processes in Timor-Leste, or a similar civil law jurisdiction would be a distinct advantage. · Demonstrated knowledge and experience with mediation and dispute resolution practices and procedures. · Demonstrated ability to respond in writing to situations similar to tax assessment appeals and ability to write clear, concise rulings or directives on Tax or Customs or similar issues · Familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms. · Excellent analytical and problem solving skills and strong advocacy and communication abilities · Excellent computing skills and proficiency in the Microsoft’s Office package–Excel, Word, PowerPoint and Access. · Excellent communication skills, both written and oral, and fluent in written and oral English; proficiency in Tetum and/ or Portuguese a distinct advantage; and a willingness to undertake further language training as needed. II. PROJECT BACKGROUND The Ministry of Finance of the Government of the Democratic Republic of Timor-Leste is recruiting a Revenue Legal Adviser for its Planning and Financial Management Capacity Building Program (PFMBP). The PFMCBP aims to strengthen capacity in the Ministry of Finance for prudent, effective, and accountable planning and management of public finances to promote growth and poverty reduction. Funded by a grant from the International Development Association and a World Bank administered multi-donor trust fund (with contributions from AusAID, EC, Irish Aid, New Zealand and Norway), the PFMCBP is a coordinated program of targeted capacity building in planning and financial management. The Program started in late 2006 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. After a successful five years of operation, the program has been extended to 30th November 2012. PFMCBP has assisted the Government of Timor-Leste take forward an important reform agenda. 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; complete overhaul of budgeting systems, documentation and financial management legislation; improved revenue management, including increased transparency in tax administration and reinforcing Petroleum Tax administration; and a gradual improvement in macroeconomic planning. 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. The Ministry of Finance is responsible for the strategic management of PFMCBP, through its 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. A Supervisory Committee of donors to PFMCBP, also chaired by the Minister of Finance, provides regular oversight on program implementation and achievements. The World Bank is responsible for program supervision, to ensure it is aligned with agreed objectives and financing agreements. III. SCOPE OF WORK A. Core tasks The adviser will provide operational support in the following areas as required: · Assist in development of the private rulings and tax exemptions unit and identify and implement improved processes as required; prepare written rulings for specific taxpayers regarding particular income tax arrangements (private rulings) as required · Prepare written rulings of general application on broad income tax matters for the general public (public rulings); as required · Provide advice and assist the Director-General Revenue and Customs, the National Revenue Directors as well as the National Customs Director and other stakeholders on the identification, formulation and implementation of Tax and Customs Reform Policy; · Finalise drafting of Consolidated Customs Code. · Review the Taxes and Duties Act 2008 and make recommendations for amendments to harmonise with new revenue laws. · Prepare and present training for officers of Directorate General of Revenue and Customs in relation to new revenue laws as enacted. The adviser will provide operational support in a lesser capacity in the following areas as required · Provide advice and assist the Director-General Revenue and Customs in relation to matters arising under the Civil Service Law. · Provide advice and assist the Director-General Revenue and Customs in relation to matters of concern to the Anti-Corruption Commission. · Assist with the preparation and presentation of public education materials in relation to new revenue laws as enacted. · Provide advice and assist the Director General Revenue and Customs in relation to the negotiation of Double Tax Agreements with other countries. · Assist in the compilation of clear concise idiomatic translations of new revenue laws as enacted. · Provide advice and assist the Director General Revenue and Customs in relation to the establishment of the Board of Taxes and Customs Appeals. · Coordinate with the office of the Prosecutor General in relation to Appeals before the Board of Taxes and Customs Appeals, and the Court. · Provide advice and assist the Director General Revenue and Customs in relation to Memoranda of Understanding with foreign tax authorities. · Formulate and execute capacity building strategies to develop staff in the Department of Legal Counsel; · Advise, assist and support the Department of Legal Counsel in the following areas: Ø The interpretation and application of tax laws for both Petroleum and Non-petroleum tax matters as well as customs law; Ø Determination of taxation and customs disputes in an efficient and equitable manner, Ø Preparation and revision of public or private rulings, tax guides, and other technical information documents; Ø Assist with the final preparation of documents and files in respect of the tax offences remedies or sanctions for tax and customs offences, and assist with the preparation of cases for prosecution Ø Other areas of tax and customs administration as directed. · Provide advice to the Heads of Departments, Large and Small Business in the application and interpretation of tax law and personnel in the National Customs Directorate on the application of penalties; · Determine the extent of gaps and lack of clarity in the existing laws that hinder effective tax and customs administration; · Determine the need for regulations to be issued to elaborate on provisions of particular laws; · Ensure that taxation information documents (i.e., Public Rulings, Taxation and Customs Guides, Information Brochures, Tax and Customs Forms, etc.) are up to date and accurately reflect any changes as a result of tax and customs law reform; and · Support the National Directors and staff to review, simplify, and streamline operating procedures and user manuals, working with other units and stakeholders where necessary. B. Capacity building functions In addition, the Revenue Legal Adviser will be expected to help develop on-the-job training program for basic skills on areas of concern of the Department of Legal Counsel. The Revenue Legal Adviser will be expected to incorporate the three pillar approach to capacity building in all aspects of his/her work with Timorese counterparts. The Adviser shall model transparency and accountability in his/her own behaviour, and by focusing on development of skills and systems, together with support to behavioural and attitudinal change, the adviser shall help to build capacity by:
IV. KEY DELIVERABLES · Provide timely high quality legal advice to the Director General of Revenue and Customs as required. · Officers of Directorate General of Revenue and Customs trained in relation to new revenue laws as enacted. · External agencies trained as required in relation to new revenue laws as enacted. · Public education materials prepared and presented regarding new revenue laws as enacted. · Consolidated Customs Code drafted ready for presentation to Council of Ministers · Taxes and Duties Act 2008 amendments drafted ready for presentation to Council of Ministers. · Timely determination of appeals. V. PERFORMANCE EVALUATION Performance of the Revenue Legal Adviser will be assessed by the Director General for Revenue and Customs and the Senior Management Adviser in collaborate in the Senior Program Manager – PFMCBP in accordance with the performance review framework for advisors in place in the Ministry. There is a probation period of three months. VI. APPLICATION PROCEDURE Please visit our website at www.mof.gov.tl/ and go to ‘Announcements/Employment Opportunities’ to learn about our recruitment process and your application requirements including how to address the Selection Criteria in your application. Applications must be sent to our Programme Implementation Officer-PFMCBP at email address, pfmcbp@mof.gov.tl, no later than Wednesday, 14th March 2012. 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. Competency Framework for the Position of Revenue Legal adviser
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| Job Email id: | pfmcbp(at)mof.gov.tl |
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