Lead Domestic Revenue Adviser , Dili, East Timor

Planning and Financial Management Capacity Building Program (PFMCBP)

Terms of Reference

Contract No: DGRC

Position: Lead Domestic Revenue Adviser - International

Objectives: To provide advice to the National Director Domestic Revenue on tax administration with a special emphasis on capacity building and training activities for national staff on tax administration and management; basic accounting; taxpayer compliance; and tax audit.

Reporting: Director General Revenue & Customs, through the Senior Management Adviser Revenue and Customs

Counterpart: National Director Domestic Revenue

Duration: To 30 November 2012

Location: Ministry of Finance, Dili, East Timor

I. SELECTION CRITERIA

Essential
• A Master’s or Bachelor’s degree in a relevant discipline or alternatively a professional accounting qualification such as chartered Accountant (CA) or a Certified Public Accountant (CPA) or similar.
• At least ten (10) years management experience in state/provincial or federal tax administration, compliance management and development & implementation of enforcement strategies, preferably in a public sector environment.
• Background in returns processing, audit, collection, taxpayer service or criminal investigation
• Strong track record of working in a capacity building role, having demonstrated the ability to build skills and transfer knowledge to counterparts in a culturally appropriate and effective manner.
• Excellent negotiation skills. Ability to manage complex stakeholder relationships. A high level of emotional intelligence, and an ability to establish consultative, constructive and supporting working relationships with colleagues from different cultures.
• Track record of implementing new structures and supporting and managing restructuring and changes in business process.
• Proven track record in promoting and implementing a customer service culture including integrity, accountability and transparency mechanisms.
• Fluency in English and willingness to learn Tetum or Portuguese.

Desirable
• Experience in tax administration reform and policy development.
• Significant project management experience and/or successful previous assignments as Team leader or equivalent for a donor-funded tax operation in a developing country.
.

II. BACKGROUND

The Ministry of Finance of the Government of the Democratic Republic of Timor-Leste is recruiting a Senior Budget 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 five year coordinated program of targeted capacity building in planning and financial management. The Program which started in late 2006 and is scheduled to end on 30 November 2012 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.

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; 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 recently into the newly established Directorate General 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.

A 2010 Mid-Term Review of the progress of the PFMCBP within the Ministry of Finance, and a follow-up World Bank Mission to assist in formulating a strategic plan for the General Directorate of Revenue and Customs, indicated that more work is needed in strengthening the provision of taxpayer education so that taxpayers understand their rights and obligations under the tax laws, and improvements in intelligence gathering and the undertaking of compliance activities. The Review recommended (i) the implementation of a Taxpayer Service Charter (ii) development of Procedures Manuals, and (iii) development of an Audit Training Program and Curriculum.

The development of a Taxpayer Service Charter has been completed; new audit guidelines have been developed, and a Technical Reference Manual has been produced. The Lead Domestic Revenue Adviser is expected to play a key role in implementing the recommendations of the review and associated training. In addition, draft legislation to enhance tax enforcement and access powers is currently before government.

III. DUTIES AND RESPONSABILITIES

A. Scope of Work

The Lead Domestic Revenue Adviser will work with the Director General for Revenue and Customs, National Director of Domestic Revenue (NDDR), and the Senior Management Advisor for Revenue and Customs, relevant National staff within the NDDR, and other Advisers across the Ministry on the following:
1. Primary Function: Capacity Building of counterpart
• Capacity building of direct counterparts through on the job training, formal training, coaching and mentoring;
• Evaluation of capacity building outcomes and adjustment of strategies as required.
2. Secondary function: Capacity building directed at the NDDR level
• Provide assistance and mentoring in capacity building of NDDR staff in implementing the Strategic Plan, recommendations of the Mid-Term Review and work area plans
• Assist with the development of staff in the areas of professionalism, accountability and transparency;
• Conduct formal and on-the-job training for NDDR Collections staff in procedural matters;
• Implement performance indicators and standards to measure the progress of capacity building.
3. Tertiary function: Undertake line functions as necessary, supporting the Director General of Revenue and Customs and the NDDR in their day-to-day management of the Directorate.
• Help ensure the efficient operations of the NDDR;
• 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. Key Deliverables

1. Findings of the Mid-Term Review of PFMCBP and the follow-up World Bank Mission are implemented;
2. Strategic Plan for NDDR is implemented;
3. Quarterly report and assessment of progress in professional development and capacity building of NDDR;
4. Work Area plans are followed and subsequesnt plans fo r 2013 are developed before Novemebr 2012;
5. Assist with Policy formulation for the administration of NDDR;
6. Ensure a revue of SIGTAS is undertaken and if necessary prepare TOR for a new system
7. Implement the taxpayer charter in consultation with NPDR staff and the taxpaying community;
8. Develop a compliance improvement strategy and Audit Plan for NDPR;
9. Develop a program for matching Ministry of Finance data (Customs and Procurement) against tax data each year to identify compliance gaps.

Within the first four (4) weeks of the assignment the Lead Domestic Revenue Adviser will prepare a Work Plan based on the objectives of the assignment and specific functions for approval by the National Director of Domestic Revenue and the Senior Management Adviser (R&C) and copied to the Senior Program Manager – PFMCBP on the progress and/or completion of the activities outlined in the Work Plan.

The Adviser will discuss and submit an End of Assignment report to the Senior Management Adviser and the National Director of Domestic Revenue, with a copy to the Senior Program Manager, no later than 10 working days prior to the end of contract.

IV. PERFORMANCE EVALUATION

Performance of the Lead Domestic Revenue 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 advisers 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 Programme Implementation Officer-PFMCBP at email address, pfmcbp@mof.gov.tl, no later than 17:00 hours Timor-Leste time on Friday, 18th May 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 Lead Domestic Revenue Adviser