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Documents

Overview

1. Background

Kurdistan Regional Government (KRG) is the governing body of the semi-autonomous Kurdistan Region of Iraq (KRI). KRG is collecting Taxes from companies and individuals as determined by Iraqi Laws. The Ministry of Finance and Economy is responsible for tax collection through its Tax directorates throughout the Kurdistan region.

KRG is working on tax administration reform to increase tax revenue to ease the ongoing financial crisis in the region. The KRG Tax authority is planning to reform the way tax liability has been determined for business and companies. Currently, in most cases tax liabilities are pre-determined based on a deemed income tax system. However, the tax authority has taken some steps to introduce account-based self-assessments, to determine the tax liability for business according to Laws and regulation. Further work is required to effectively support to this reform action. 

Additionally, the tax authority is considering further administrative reforms that will introduce new mechanisms to validate companies’ income levels, better enforce tax collection, and enhance cross-agency information sharing.

To support KRG with this reform, UNDP FFER-KRG is recruiting a Tax Administrative Consultant with desired scope of work and qualifications as outlined below.

2. Scope of Work

The overall objective of this assignment is to support KRG Tax authority to assess the existing tax system, regulatory framework, business processes, and standard operating procedures. Next, the Consultant will identify and set priorities for reform. Finally, the Consultant will create an action plan with concrete timelines.

For the duration of this post, the Consultant will be working in the office of the Director General of Tax and will work under the overall guidance and supervision of the Director General of Tax and KRG Ministry of Planning, as well as in coordination with the UNDP FFER-KRG Project Manager.

Key duties and responsibilities will include, but are not limited to:

1. Prepare an initial baseline report on the current state of the tax system – Conduct desk review of Laws, regulation, SOPs and all other relevant documents related to the KRG Tax system including but not limited to all relevant tax laws and regulations currently in effect. Prepare an initial baseline report through a desk review of relevant documents, This report will then serve as a foundation for more in-depth consultation with stakeholders. This report must include, but is not limited to:
   1. A thorough outline of KRG Tax laws, regulations and Standard Operating Procedures (SOPs).
   2. A general assessment of the current state of the Tax administration.
   3. A matrix that captures best practices examples from global experiences and conduct comparative assessment to Tax administration.
   4. List of all necessary stakeholders required for in-depth follow up.

1. Prepare a detailed assessment report on the current state of the tax system – Conduct in-depth consultation meetings with KRG Tax authority, Ministry of Finance and Economy, Council of Ministers, Ministry of Planning and other relevant government and none-government entities – with the support of the baseline report. Informed by these in-depth meetings, the Consultant shall prepare a detailed assessment report of the current state of the KRG tax system by doing the following:
   1. Assess the overall regulatory framework for Tax administration, identify existing regulatory gaps.
   2. Assess and map existing business processes (as is).
   3. Assess the taxpayer registration mechanisms and procedures, and identify related issues.
   4. Assess the tax audit process for all the different taxes KRI levies.
   5. Assess SOPs and Procedures in terms of their consistency, their ability to be easily understood and followed, and their transparency.
   6. Assess information collection and sharing between government agencies on the taxpayers.
   7. Assess interagency coordination and arrangement.
   8. Assess existing Tax Management Information System.
   9. Assess current status of tax-complaint.

1. Technical Support to KRG Tax authority to develop a Tax Administrative Reform Roadmap – with the aid of the detailed assessments to be conducted, the Consultant will support KRG Tax Authority to set priorities for the reforms to be undertaken. The Consultant will:
   1. Develop Draft Tax Administrative Reform Roadmap – Support KRG Tax Authority to draft a tax administrative reform roadmap that addresses regulation, procedural, business process, tax enforcement, interagency coordination and information sharing, and Management Information System. This roadmap shall provide detailed recommendations on what actions and reforms should be taken to reform those areas covered in the detailed assessment report (see B. above)
   2. Conduct Consensus Workshop – Lead a workshop with key stakeholders related to tax issues in KRG to review the draft reform roadmap, discuss questions, comments, and objections, and catalogue these points for amendment of the draft.
   3. Submit Final Tax Administrative Reform Roadmap – Amend the draft document based on the outcomes/discussions of the workshop and any other consultation meetings conducted. A final tax administrative reform roadmap shall be submitted based on these final discussions and amendments.
   4. Develop necessary Terms of Reference (ToRs) to support Tax Administrative Reform Roadmap – the Consultant shall support with the development of ToRs for the necessary consultancy work to implement the Tax Administrative Reform Roadmap.

3. Expected outputs and deliverables:

4. Payment Schedules and Modality

Payments will be made upon acceptance and approval by UNDP of the planned deliverables, based on the following tentative payment schedule:

The payment is deliverable based; i.e. upon satisfactory completion and UNDP’s acceptance of the deliverable.  Each payment claims must be approved by the UNDP focal point and FFER project manager. UNDP will make the payments within 30 days from receipt of invoice.

*N.B Travel and accommodation:

All envisaged travel costs must be included in the financial proposal. This includes all travel within country or outside duty station/ repatriation travel. In general, UNDP does not accept travel costs exceeding those of an economy class ticket.

In cases where UNDP arranges and provides travel and/or accommodation due to security and other reasons, it should be noted that these costs will be deducted from the payments to the Consultant Firm.

In the case of unforeseeable travel, payment of travel costs including tickets, lodging and terminal expenses should be agreed upon in writing, between UNDP and selected Firms prior to travel and will be reimbursed.

5. Institutional Arrangement:

The Consultant will report to FFER-KRG project manager. The Consultant will be working at KRG General Directorate of Tax – Ministry of Finance and Economy during the field missions to the Kurdistan Region of Iraq – Erbil and expected to bring their own computer and telephone and any other required technological solutions.

The consultant will submit mission activity reports, describing the progress/achievements against the tasks described above as well as the final report at the end of the assignment. Payment is made against combined deliverables upon approval of the FFER-KRG project manager.

UNDP can support with issuance of Iraqi visas for official travel if required.

6. Travel Plan:

The Consultant is expected to include the total cost of mission (Per Diem, Flight Ticket, travel cost and communication) in the financial proposal.

7. Contract Duration:

The assignment is for 40 WDs over 4 months, starting from the date that work assigned to Consultant officially by FFER-KRG Project Manager.  

8. Qualifications and Requirements: 

The Consultant will require the following qualifications, experience, competencies and language skills. Only applicants who meet these criteria will be short-listed and will be contacted.

A. Education and Professional Qualifications Required:

• A Master’s Degree or equivalent in Economic, Finance, public administration, or related field.

B. Experience Required:

• At least 13 years of relevant working experience in Tax Administration-related work;
• Expertise in conducting situation analyses and needs assessments related to tax administration reform in developing countries.
• Experience in facilitating dialogue among key stakeholders at a high political level to formulate, validate and adopt reform priorities;
• Demonstrated ability to facilitate consultative meetings and to make presentations of technical findings to a wide audience

C. Competencies Required:

• Ability to lead strategic planning, results-based management and reporting;
• High analytical skills oriented towards problem-solve;
• Leadership and self-management;
• Focus on results and respond positively to feedback;
• Consistently approach work with energy and a positive attitude;
• Demonstrate openness for approaches to manage complexity;
• Team spirit and excellent interpersonal skills;
• Demonstrates integrity by modelling the UN's values and ethical standards;
• Promotes the vision, mission, and strategic goals of UNDP and the UN; and
• Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability;

D. Languages Required:

• Fluent in English written and oral and Knowledge of Arabic/Kurdish is a distinct asset.

1. Price Proposal and Schedule of Payments

1. Evaluation Method and Criteria