II. Terms of Reference Attached.
III. Application procedure
Please visit our website at www.mof.gov.tl and go to ‘Employment Opportunities’ to learn about our recruitment process and your application requirements including how to address your application.
Applications need to be addressed to the Head of Human Resources, at email address, firstname.lastname@example.org , no later than 17:00 hours Timor-Leste time on Monday, 6th July, 2015.
Applications should include (a) a covering letter (b) a detailed resume of no more than 7 pages and (c) Response to the Selection Criteria.
All applicants must answer clearly the selection criteria, that can be found at https://www.mof.gov.tl/wp-content/uploads/2013/02/APPLICATION_PROCEDURE_MoF-Revised-80213.docdelineating 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.
Incomplete applications will not be considered.
Only short-listed candidates will be contacted.
Former candidate need not to apply.
Acting Director General for Corporate Services
Ministry of Finance
Job Title: Petroleum and Mineral Revenue Audit Adviser (PMRAA)
Purpose: To support the development and implementation of the Fiscal Reform program audit activities in the National Directorate of Petroleum and Mineral Revenues specifically the:
· execution of an effective petroleum audit work program and activities;
· strengthening of staff knowledge and skills to implement the legal framework and effective audit processes through capacity development activities; and
· fostering a high level of compliance with petroleum tax laws.
Reporting to: Director General of Revenue through the National Director for Petroleum and Mineral Revenue (NDPMR); and Fiscal Reform Coordinator
Counterpart(s): Head of Compliance Department and staff of NDPMR.
Classification: A3 – Specialized Professionals
Duration: 1 year with possibility of extension based on performance and availability of funding
Location Ministry of Finance, Dili – Timor-Leste
· University Degree in a relevant discipline such as audit, taxation, law, business administration, accounting or financial management;
· At least ten (10) years experience as a specialist or professional in a role related to taxation administration and/or audit and/or compliance activities;
· Knowledge of international tax issues as they relate to the petroleum industry
· Familiarity with government systems and process including integrity, service culture and accountability and transparency mechanisms;
· Excellent analytical and problem solving skills and good communications skills;
· Demonstrated ability in being pro-active, self-motivated and hardworking to achieve results
· Good oral and written communication skills in English;
· Strong computer skills in Microsoft Office (including Word, Excel, Outlook, Powerpoint).
· Post graduate/Masters Degree in an area related to the role.
· Experience in the petroleum industry would be an advantage.
· Experience of capacity development and a range of modalities to strengthen staff knowledge and skills
1. Provide support and advice to the Tax Commissioner.
· Advice provided is specific, relevant to the context and legal framework, accurate and timely
· Commissioner’s satisfaction with quality of advice.
2. Support the National Director Petroleum and Mineral Revenue with advice in the management and operations of the NDPMR, including the review of functions, job descriptions and staff planning processes to align with the Fiscal Reform program and MoF systems.
· Advice provided is specific, relevant to the context, accurate and timely
· NDPMR staff planning processes comply with, and are responsive to MoF processes and timeframes.
· DN satisfaction with quality of advice
· Audit unit in NDPMR established.
3. Support the strengthening of the capacity of the NDPMR leadership and staff through a range of modalities taking into account language, culture and other relevant factors.
· Strengthening of NDPMR leadership and staff knowledge and skills in matters related to petroleum tax, laws and compliance.
· Development of knowledge and skills to interpret rules and make written response to support decisions.
· Existence of written records of decisions by NDPMR relating to audit and compliance issues
· Level of National Director’s satisfaction with strengthening of staff knowledge & skills
4. Assist the National Director NDPMR to develop and implement an NDDR work and audit strategy and plan aligned to the Fiscal Reform Program, and monitor progress to ensure targets are met.
· Audit plans implemented in accordance with timeframes.
· Audit targets are met.
· Alignment with Fiscal Reform Program
5. Support the development of a Petroleum Audit Training Manual (including relevant forms), and implementation and utilization by staff
· Audit Training Manual developed
· Tax forms are updated to ensure relevant for their purpose and alignment with laws
· Effective utilization of manual by audit staff
6. Train audit staff to carry out audits.
· Number of staff trained.
· Number of training activities.
· Strengthening of staff capacity to undertake audits.
7. Assist with the preparation of audit information, data and issue of Information Documents Request (IDR) for regular desk-audit purposes.
· Number (& %) of assessments issued against non-compliant taxpayers
· IDR issued in accordance with agreed standards and timeframe
8. Assist with taxpayer enquiries, audits and site visits.
· Number of audits undertaken.
· Quality of comprehensive audit activity (i.e. support of full collection of data and information given by the taxpayers).
9. Assist with the monitoring and analysis of Petroleum taxpayers to ensure:
· legal compliance
· detection of any irregularities
· enhancement of NDPMR research and intelligence
· Taxpayers compliant with legal framework
· Number of irregularities detected
· Enhanced capacity of NDPMR technical knowledge
10. Assist with the reconciliation of tax payments with:
· settlements and other amounts arising from the PSC Return (provided by ANP) and the tax return (provided by the taxpayers)
· Central Bank & National Petroleum Authority (NPA) for taxpayer payments into the Petroleum Fund Account.
· Increase in the effectiveness (accuracy) and efficiency (quantity and timeliness) of staff reconciliation skills
· Assessed amount of petroleum tax is collected;
· All tax payments are reconciled.
· Effective collaboration with Central Bank and NPA.
11. Assist in the development and maintenance of hard and soft-copy data and information for the purpose of effective recordkeeping and archiving of taxpayer records.
· Record management, storage and archiving is in accordance with MoF procedures
· All audit activities are supported by available and accessible information
12. Assist with provision of information to the Extractive Industries Transparency Initiative (IETI) as required.
· Number of information requests responded to promptly
· Transparency in the petroleum activity, particularly in the petroleum collection
13. Support the Registration and De-registration of Tax Identification Numbers (TIN), including the issue of Certificate of Tax Clearance.
· Number TIN issued within time standards and fully compliant
· Number of Non-Active (disqualified) taxpayers de-registered
· Number of Certificate of Tax Clearance issued within time standards).
14. Support the implementation of ITAS and SERVE Business Registration Processes.
· Alignment of ITAS and SERVE processes.
15. Support the customisation and implementation of new ITAS system, including training manuals and sessions for staff.
· ITAS system meets NDPMR requirements, aligns with legislative framework.
· Implementation inputs are in accordance with project plan and timeframes.
· Number of inputs to training manual.
· Number of staff training sessions conducted.
· Staff are competent in using ITAS.
16. Assist NDPMR to prepare and present information to petroleum industry and government agencies.
· Presentations are informative, accurate, relevant to context.
· Increased awareness of tax laws and compliance
17. Assist in the development and implementation of the Fiscal Reform work program and activities, including the identification of policy, legislative, system and procedural changes required.
· Level of input and responsiveness to Reform initiatives.
18. Provide a high level of customer service and promote the values of courtesy, reliability and responsiveness within the NDPMR.
· Complete work within agreed time and quality standards
· Effectively role model good customer service.
19. Maintain a collaborative and collegial approach with other Advisers (Revenue and Fiscal Reform) to ensure the outcome for the MoF is effectively and efficiently optimised.
· Effective and cooperative working relationships.
· Outcome for MoF is optimised.
20. Perform other miscellaneous duties and reporting as assigned.
· Reliable and effective in responding to additional assignments.
III. Key Deliverables:
In accordance with the performance indicators listed above, and:
· Within four weeks of commencement, develop an Activity Work Plan that is consistent with the relevant activities and performance indicators of the Ministry’s 5 Year Plan and submitted to National Director for Petroleum and Mineral Revenue (NDPMR);
· Quarterly Progress Reports to the National Director for Petroleum and Mineral Revenue (NDPMR), against the agreed Work Plan;
· End of Assignment report to the National Director for Petroleum and Mineral Revenue (NDPMR)no later than 10 working days prior to the end of contract
IV. Performance Evaluation
The PMRAA will be assessed by the National Director of NDPMR, using the Performance Appraisal System put in place and monitored by the Directorate-General for Corporate Services, Ministry of Finance. This process will include a probation review within three (3) months of the commencement of the contract, regular reporting, ongoing workplace communications and annual performance appraisal. Performance indicators are in place for all areas within the Ministry, and the incumbent’s work will be contributing to the achievement of the priorities as set out in their TOR and in the Ministry’s Five Year Plan.