ACBAR

The Afghanistan Revenue Department (ARD) is a unit of the Ministry of Finance for the administration and collection of tax and non-tax revenues.  Over the past few years, considerable achievements have been made, and ARD’s ability to better administer revenue collection has significantly improved.  The revenue is used to fund education, health care, infrastructure and other critical public services.  The Afghanistan Revenue Department aims to further increase the efficiency of the taxpayers’ services, simplify processes and procedures and to increase online processing of taxpayers duties and thereby pave the way for easy tax payments, and increase taxpayers’ satisfaction.  The tax audit is intended to ensure taxpayers’ compliance and promote voluntary compliance. Tax audit is conducted by the Tax Audit Directorate of the Afghanistan Revenue Department. A portion of the tax payers are audit during each fiscal year for the above-mentioned purpose and enhanced revenue collection.

The main objective of the Senior Tax Audit Advisor will be to assist the Tax Audit Directorate to ensure the successful implementation of an effective audit function throughout ARD. The Senior Advisor will also facilitate the preparation and effective implementation of the established guidelines and procedures, as well as make recommendations for further enhancements of the overall procedure.  For further improvements in the auditing processes and increase in the staff capacity, The Senior Tax Audit Advisors will be recruited to provide support to the Audit Department of the ARD. The ultimate results will include better quality tax audits, shorter turnaround time for case closure, and reduction in the number of disputed cases, which in turn will result in increased revenue to the Government of Afghanistan.  

Duties and Responsibilities

The Senior Tax Audit Advisor will:

•  Work with ARD to implement the established guidelines with the overall objective of producing better quality audits in a timely manner.
• Assist to develop and implement the tax audit regulations and guides, where instructed/required. Those related to auditing of taxes for individuals and businesses. 
• Assist to develop and implement the tax processes (e.g. - tax assessments and audit procedures, Collection of taxes, handling tax disputes and appeals, use of SIGTAS audit module) where instructed/required. Those related to auditing of taxes for individuals and businesses, and includes tax types such as BRT, CIT, and Withholding. 
• Assist to develop and implement the tax audit regulations and processes for international and cross-border businesses.
• Support the embedding of computerized tax administration processes into the Afghanistan Revenue Department (ARD) to enhance taxpayers’ compliance.
• Identify tax audit risks, and recommend risk management measures, where instructed/required.
• Assist in developing and implementing strategies associated with the control of tax evasion and avoidance, and the reduction of potential revenue, where instructed/required.
• Monitor or evaluate some audited cases to validate quality and credibility of the audits, where instructed/required. Those instances to include robustness of the audit and timely completion, usage of the SIGTAS System’s Audit Module, and the implementation of the introduced audit standards.
• Assist to Develop and implement the strategy for controlling tax evasion and avoidance
• Ensure audit standards are implemented in auditing tax cases, utilizing modern methods of auditing.
• Identify technical capacity needs and assist in capacity building of the tax auditors, including implementation of the audit techniques, methods and standards, using audit module of the SIGTAS system, efficient assessments where taxpayers use different performance and financial cycles and periods.
• Assist in simplification of the procedures to increase compliance and taxpayers’ satisfaction. 
• Provide recommendations to improve procedure and system to prevent waste of time and fraud.
• Any other tasks assigned by the director in accordance with the applicable laws, rules and regulations.

Assignment outputs and deliverables

The Senior Tax Audit Advisor shall be required to submit the following outputs –

1. Assigned tax audited cases meeting established audit quality standards.
2. Assigned tax audit cases completed in timely manner.  
3. Tax disputes reduced in tax audits.  
4. Tax auditors’ capacity built in instances such as implementation of the auditing standards, methods and techniques, and utilization of the electronic systems.
5. Tax Audit Manuals, Processes and procedures prepared or reviewed and improved. Required Qualifications, Skills and Experience

The Senior Tax Audit Advisor is expected to be/ have:

• ACCA or CPA Certified and Member.  
• At least 3 years' experience in tax audits or relevant fields.
• Data Analysis skill.
• Understanding of the tax laws, regulations, and compliance requirements for individuals and businesses.
• Proficiency is preferred in financial, accounting and performance software (e.g., QuickBooks، ERP، SAP ERP، Oracle NetSuite، Microsoft Dynamics 365)
• Proficiency in English and local languages (Dari/Pashto)
• Proficient in Microsoft tools especially EXCEL, Word, and PowerPoint. 
• Professional skills including reporting and presentation skills.

Qualified interested cadidates are requested to only submit their CVs along with a cover letter in a single PDF file mentioning either vacancy number or job title in the subject line to mentioned email address!

ahmadzai.maiwand@mof.gov.af