JOB PURPOSE:
The Assistant Commissioner Revenue Appeals is an important participant in the outcome of resolving, assigned hearings which are conducted when appellants have disputed decisions made by Heads of Revenue Authorities, in relation to revenue liabilities. In so doing, he or she respects the rule of law and applicable regulations while demonstrating integrity, cordiality and confidence.
The incumbent maintains independence while managing assigned cases from the beginning to completion, which incorporates administrating all aspects of the appeals settlement process. The Appeal Officer ensures the efficient and effective evaluation of facts, evidence and applicable law in quasi-judiciary proceedings and is responsible for presenting a draft of recommended decisions, for approval by the Commissioner or Deputy Commissioner. He or she fulfils assigned responsibilities while ensuring that deliverables are realized based on the tenets of the Centre of Excellence of the MOFPS.
The Assistant Commissioner Revenue Appeals delivers his or her responsibilities by ensuring that the appropriate output is realized while respecting the rule of law, due diligence and commitment with the appropriate levels of accountability, responsibility and productivity.
KEY RESPONSIBILITIES:
Technical/Professional Responsibilities
- Manage all aspects of cases from assignment to completion, with the aid of the case management system. Resolve Revenue Appeal cases as follows:
- Plan and schedule activities independently;
- Liaise with the pertinent parties regarding hearing procedures, evidence requirements, and other regulatory issues;
- Arrange and facilitate all hearings; and
- Follow up on requests for evidence. In those cases where deadlines have passed, grant extensions when and where appropriate.
- Maintain case records and related documents pertaining to all activities carried out in resolving cases.
- Prepare progress reports on assigned cases, with the aid of the case management system.
- Serve as a resource for the Director Appeal and the Commissioner by providing the following:
- A full range of Tax Law interpretations and Case Law precedents;
- An assessment of Audit techniques/applications of relevant International Practices such as:
- International Financial Reporting Standards (IFRS);
- International Accounting Standards (IAS);
- International Standards of Auditing (ISA);
- World Customs Organization (WCO); and
- World Trade Organization (WTO) policies.
- Provide technical expertise involving the administration and application of the various revenue types.
- Administer the Appeal settlement process as follows:
- Prepare and document pre-hearing analyses and all preparatory case work.
- Assist in conducting hearings, summoning witnesses, as necessary and marshal evidence from all parties concerned.
- Reconcile any factual differences or reconstruct missing facts, use appropriate interviewing / investigating techniques for validation.
- Perform and document technical reviews and analyses of case evidence, adhere to the appropriate legal and regulatory framework.
- Compile comprehensive internal case reports on hearing proceedings which include the following:
- Facts which support the assessment/valuation/dispute;
- Analyses and findings supportive of conclusions drawn; and
- The recommended outcome of the Appeal/Dispute is in accordance with the Law.
- Write superior Notices of Decisions and outline Legislative provisions with an evaluation of the evidence considered.
- Provide advice to the relevant Revenue Authorities with respect to revenue leakage which occurs as a result of procedural and technical weaknesses or Legislative exploitation which is evident due to the facts of the case.
- Consult with Legal Counsel with respect to Legal interpretations, Case Law precedents and related Natural Justice Issues.
- Testify in Court as a technical expert when required.
- Conduct appropriate research on any controversial issues. Consult with the Director Legal, Risk and Compliance or the Legal Counsel.
- Provide consultation and technical advice in areas of research for assigned cases, while contributing to the development of a research database.
- Conduct Workshops for professional and technical knowledge-sharing and staff development.
- Collaborate with fellow Appeal Officers to foster teamwork, shared experiences and knowledge, which will contribute to superior efficiency in case resolution.
- Perform any other related duties which are assigned by the Manager and or the Director Appeal.
REQUIRED COMPETENCIES:
- Excellent analytical, problem solving and time management skills.
- Is objective and able to evaluate evidence impartially, based on the facts presented and applicable law.
- Strong skills in conflict resolution as well as mediation and dispute resolution. Able to encourage and convince others to accept solution oriented ideas.
- Strong interpersonal, oral and written communication and research skills.
- Possess high ethical conduct, confirmed integrity and is open to change.
- Is a competent user of relevant computer hardware/systems and relevant applications.
- Manage various ongoing activities simultaneously and efficiently.
- Willing to work co-operatively and collaboratively with stakeholders and, is able to establish and maintain good working relationships.
QUALIFICATION & EXPERIENCE:
- A Bachelor of Science Degree, from a recognized Tertiary Institution, preferably in Management Studies OR Accounting OR an LLB Degree or equivalent.
AND
- A Post Graduate Degree in Accounting OR Business Administration OR Revenue Administration OR ACCA Level III, or equivalent.
AND
- A minimum of five (5) years, specialized experience, in Revenue Audits or Customs Valuation, within a Revenue Department.
AND
- Experience in adjudicating on Tax matters would be a distinct asset.
SPECIAL CONDITIONS ASSOCIATED WITH THE JOB:
- This is a typical office environment, with no adverse working conditions however, travelling is an integral part of this position, which can be 30% to 40% of the time, to sites distributed island wide.
- There can be stress due to the demands of Stakeholders.
- Extended working hours are expected to complete deadline-driven workloads.
We thank all applicants for the interest expressed; however, only shortlisted candidates will be contacted.
