Job Description
KEY INFORMATION
Job Title: Filing and Debt Management Tax Adviser
Sector: Tax Reform – Public Financial Management
Position Type (full/part time): Full Time
Duration/Level of Effort (long/short term): 9 months, starting ASAP (up to a total of 180 days)
Position Location (e.g. city, country, remote): Based in Addis Ababa, Ethiopia in a hybrid context blending remote and in-office work
SUMMARY OF THE PROJECT
The Government of Ethiopia (GoE) has shown impressive economic growth and poverty reduction over the last decade. However, recent economic shocks caused by the global pandemic, international and domestic conflict threaten these gains, while Ethiopia’s fiscal situation restricts GoE’s capacity to act. Ethiopia’s tax revenue to GDP ratio is extremely low, possibly as low as 6.2% for FY22, which puts it amongst the lowest in Africa. Its declining trend is more problematic. Meanwhile, in its 2024 Medium Term Revenue Strategy, the GoE has set out 5.7% increment in the Tax/GDP ratio by the end of the 5th year (2027/28).
In this context, the Tax Transformation Programme (TTP) is supporting GoE to self-finance its development through increased and sustainable revenue collection. Specifically, it is supporting increased voluntary compliance and creating a tax environment that encourages business and investment. Since 2019 TTP has been supporting the GoE on a number of tax reform related ambitions and was scheduled to close in 2024. However, recognising the critical contribution the programme is making to GoE and critical aspects of the Homegrown Economic Reform Agenda, FCDO has chosen to extend the programme to 2026. During this extension period, TTP shall continue to bring together technical tax expertise in the form of embedded and trusted advisers, UK HMRC, and other development partners to support GoE to raise revenues sustainably to meet the multiple demands on public finances.
SUMMARY OF THE POSITION
The Tax Transformation Program (TTP) is seeking to hire a Filing and Debt Management Advisor to undertake a comprehensive review and enhancement of the existing filing and debt management systems. The role involves collaborating with various stakeholders to refine strategies, improve processes, and ensure compliance with tax regulations. Overall, the Filing and Debt Management Advisor plays a crucial role in optimizing tax administration processes, enhancing compliance, and facilitating revenue generation for the MoR’s objectives.
KEY RESPONSIBILITIES
- Review the Workplan of the Filing and Debt management initiatives, support and amend the activities, outputs, milestones, and Key Performance Indicators (KPIs) and agree with the TTP Head.
- Diagnose the entire filing and debt management system and evaluate its integrity.
- Assess the overall approach to filing with the aim of bringing all taxpayers to the e-filing platform; revisiting forms, in the context of the tax transformation efforts, ensuring the redesign of forms allows the capturing of data through the filing process and provides information for tax expenditure calculation on domestic taxes.
- Identify gaps in policies and processes, investigate the root causes of data inaccuracy in the system and produce a list of filing and debt management data quality issues. Provide recommendations, agree with the Directors and other stakeholders and support implementation.
- Explore possibilities for bringing embassies, NGOs, international organizations, and similar employers to comply with PAYE filing requirements. Explore possibilities of enforcing the filing requirement on individual employees of such institutions; develop procedures (SoPs) and support implementation.
- In coordination with the Taxpayer Registration Advisor, select newly registered taxpayers and work with registration and filing officers to follow up their submission of returns as required by law for each type of tax, and monitor their compliance levels to ensure that they remain in the tax net.
- Revise or develop new policies and procedures for filing and debt management functions, including SoPs for officers at each level to follow while executing their duties. The Advisor makes a follow up to ensure that these policies and procedures are consistently and uniformly implemented in all branches, especially, LTO, MTO, STO and selected relatively larger regional offices.
- In coordination with the IT Advisors, analyse the filer and non-filer reports being generated from the system and produce evaluation reports on progress.
- Review the rules and practices of enforcement on non-filers, filers with no payment and stop filers; identify any gaps and amend existing procedures and SoPs or design new ones and support implementation. This shall include setting rules for segmenting newly registered taxpayers and determining expected filers for each type of tax and period.
- Review the overall tax account updating processes and procedures, analyse selected tax accounts, identify causes of inaccuracy, and make recommendations. Review revised or new SoPs on fixing such inaccuracies and sustaining accuracy of new data being entered to update the tax accounts, and support implementation.
- In coordination with the Taxpayer Registration Advisor, review the transfer of taxpayer registration data, including tax accounts from one tax centre to another, including the level of authority to transfer tax accounts. The Advisor should also look at the technology functionality of executing such transfers accurately and completely; make recommendations and SoPs as necessary and support implementation.
- Review the policies and procedures for VAT filing, including by VAT withholding agents, recommend on improvements supported by revised or new SoPs and support implementation.
- Review the accuracy of reports on filing and debtor statistics and lists by type of tax, split by taxpayer segment (branches) and recommend on improving data quality as necessary.
- Review the list of debtors by age, rules for classifying them as collectible and uncollectible, the level of accuracy of the debt balances, the procedures in place to confirm outstanding debt balances, and make recommendations with revised or new SoPs to address quality and debtor integrity issues.
- Evaluate the adequacy of the structure and staffing of the debt management unit, including the functionality of account managers, identify any gaps, make recommendations, and support implementation.
- Undertake filing and debt management capacity development needs analysis at director and branch levels.
- Analyse existing capacity levels of filing and debt management officers, considering training received in the past, and group the trainees by levels of existing skills.
- Design filing and debt management training modules for each group of trainees, present the highlights to the Filing Director and Debt Management Director as appropriate, also involving the Training Director to ensure future sustainability of filing and debt management capacity building.
- Draft training schedule for filing and debt management officers and agree with the Directors and the Training Director.
- Start each training by administering a pre-training test to evaluate the existing level of knowledge and skills.
- Deliver training for each group of trainees and administer post training tests by the end of each training.
- Evaluate the pre-training and post training tests and measure the level of skills changes because of the training delivered.
- Prepare a concise report on the training delivered and submit the training modules to the Training Directorate through the TTP.
- Input into monthly/quarterly reports to FCDO and the GoE
- Attend and input into check-ins with the TTP team.
- Perform similar work related to filing and debt management the TTP Head may request.
Key deliverables of this assignment will include:
- A diagnosis report submitted on the overall approach to filing and debt management with recommendations.
- Capacity building needs assessment report submitted.
- Training module design and implementation, measured by:
- Number of filing and debt management (includes the Account Managers programme) modules developed and submitted.
- Number of officers trained segregated by gender.
- Number of officer hours of training delivered.
- Filing and debt management skills evaluation reports submitted for each training.
- List of filing and debt management data quality issues produced.
JOB REQUIREMENTS
- A degree in Economics or Accountancy or professional certification in related field
- A minimum of 10 years of international experience in tax administration especially in filing, and tax debt management.
- Ability to build effective relationships with client from a wide range of professional and cultural backgrounds, and to work effectively in politically sensitive and challenging environments.
- Effective interpersonal skills and ability to work in a team environment.
- Good analytical and quantitative skills with ability to produce technical and analytical reports filing and debt management operations.
- Working knowledge and experience with tax administration IT systems and Microsoft Office applications.
- The consultant with have excellent English skills (both written and verbal), as well as a good level of Amharic (desirable)
APPLICATION PROCESS
Candidates are encouraged to apply by May 21st 2024.
For your application to be considered, please upload your documents as followed: Candidate Last Name, First Name, date, Title of the Position.
Cowater International is an equal opportunity employer, basing employment on merit and qualifications as they relate to professional experience and position expectations. Cowater does not discriminate against any employee or applicant on the basis of race, religion, sex, gender identity, disability, age, or any other basis protected by law.
We thank all applicants, however only those shortlisted will be contacted.
About the Organization
ABOUT US
Founded in 1985, Cowater International is a leading global development consulting company. Headquartered in Ottawa and with corporate hubs in Auckland, Berlin, Brussels, Helsinki, London, Madrid, Manila, Nairobi, Singapore and Stockholm, Cowater International has successfully delivered a portfolio of over 2500 projects and assignments in more than 95 countries. We work with governments, private sector actors and communities implementing projects that support socio-economic development, institutional strengthening, environmental improvements and advance equal opportunities for all. We are a diverse and experienced team committed to building a better tomorrow for the people we serve. Our adaptive approach to management has led to our yearly award-winning work and recognition as one of Canada’s Best Managed Companies since 2017.
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