Revenue Mobilization and Management Expert/International

Revenue Mobilization and Management Expert/International

Terms of Reference: Revenue Mobilization and Management Expert/International 1. Duty station: Mogadishu, Somalia 2. Position title: Revenue Mobilization and Management Expert/International 3. Duration: 12 months extendable 4. Reporting to: Minister of Finance Background This African Development Bank Group (AfDB) prepared a project to support the Federal Government of Somalia (FGS) in financial governance and revenue […]

Terms of Reference: Revenue Mobilization and Management Expert/International

1. Duty station: Mogadishu, Somalia
2. Position title: Revenue Mobilization and Management Expert/International
3. Duration: 12 months extendable
4. Reporting to: Minister of Finance

Background

This African Development Bank Group (AfDB) prepared a project to support the Federal Government of Somalia (FGS) in financial governance and revenue mobilisation, to deliver on critical priorities set out and endorsed in the Somali Compact (the “Compact”) and the Country’s Public Finance Management (PFM) Action Plan. The project will be implemented in close partnership with the FGS, development donors and international agencies within the context of the Financial Governance Programme (FGP).

Somalia’s tax system is characterized by weak collection capacity and difficulties in controlling the tax revenue base. Public expenditure management in Somalia is still affected by the volatility and low level of domestic resources mobilization. In addition, the recurrent differences noted between forecast and actual revenue have a negative impact on budget credibility. The Government’s ability to collect taxes is critical to fiscal viability in the medium-term. However, due to unstable political and security situation, the Government has focused on the implementation of easy to adopt measures to efficiently and effectively raise tax revenues without developing a robust revenue mobilisation strategy that would incorporate strong transparency and accountability.

According to the 2013 Public Financial Management Self-Assessment Report, the share of tax revenue in total revenue, including foreign grants, reached only 51%. The budget outcome for 2014 and indications to May 2015 point toward significant underperformance in domestic revenue and grants. Tax collection has been below target due to delays in implementation measures to raise revenue. Dependence on grants is large, exposing the budget to uncertainties in donor disbursements while key state institutions are severely impaired. To strengthen the capacity of inland and customs departments, a number of challenges need to be addressed including i) reviewing and analysing existing taxation laws to ensure that there is an adequate and sound legal framework to support improved revenue collection, accounting, management and control of tax and non-tax revenue; ii) improving the tax collection processes and strengthening capacity of tax administrators and collectors through trainings on tax laws and collection procedures; iii) establishment of a reliable tax base on tax payers to inform the budget formulation processes and projections, and; iv) establishing and enforcing an effective system of internal controls over fiscal revenues.

Consequently, the strengthening of institutional capacity in domestic resource mobilisation and management assumes the highest importance, if such resources are to be judiciously and inclusively allocated to reduce poverty and allow the country to rid itself of the symptoms of the external dependence syndrome. To address these, and other critical concerns, the FGS will initially implement a program of capacity building and technical support of 18 months during the 2017-2018 period. Under the guidance and supervision of the Ministry of
Finance, the Revenue Mobilisation and Management Expert is required to support the initiatives of strengthening capacity of staff in the revenue department, formulate strategies of revenue mobilisation as well as reviewing currently laws and legal frameworks and propose amends etc.

Objectives

The main objective of the Revenue Mobilisation and Management Expert’s services under this ToRs is to ensure that the project’s objective of improving financial and economic governance in Somalia, as a foundation for overall good governance, economic development and political stability is achieved. Importantly, the project is also expected to play an important role in addressing the Government’s institutional capacity deficiencies and improving the management of overall PFM systems.

Tasks and Responsibilities

• Take the lead in initiating preparatory work on developing long term revenue mobilization strategy and
presenting it to the Council of Ministers for approval
• Developing an Appropriate long term Strategy for the tax Administration and Customs Administration
• Establish a reform governance framework, including a Steering committee chaired by the Director General
of Revenue, and a project team at the Inland Revenue Department and at the Customs Department.
• Make best use of current laws and regulations to support revenue mobilization initiatives;
• Identifying, assessing, and analyzing training-needs of the existing staff of the Revenue Department;
• Formulating policy guidelines for desired capacity building program and designing training courses for skilled
and professional staff of the Department;
• Assessing and evaluating existing systems, processes, procedures, and practices currently used by existing staff of the Internal revenue Department & Customs in the Ministry of Finance (MoF) and propose amendments for efficient and effective revenue management;
• Reviewing existing laws and regulations governing the operations and performance of the Inland Revenue Department and suggest amendments;
• Analysing the Somali economy and potential revenue sources for maximizing revenue mobilization;
• Analyzing overall revenue receipts and advise on improving revenue management;
• Developing internal standard operating procedures in the Revenue Department and procedures for the
timely identification and recording of receipts for income application;
• Designing and introducing models for effective and transparent decision making in Revenue management
process, and improving communications and cooperation with other ministries on Internal Revenue matters;
• Developing and testing methods for linking Revenue receipts into the budget development process;

Required skills and experience Education
• At least a University Master of Business Administration, Accounting, Taxation, and/or Fiscal Policy Management.

Specific Professional Experience
• At least ten (10) years of relevant post-qualification working experience (e.g. in a Revenue Authority, Tax Collection Body etc.);
• Good knowledge of PFM concepts with at least a Masters Degree in subject related to Public Sector Management and Public Finance.
• At least 3 years of demonstrated PFM reform experience, with experience overseeing change management
processes and training.
• In-depth knowledge in a wide array of customs and tax administration areas with vast experience in
business process mapping.
• Proven ability to lead international missions in multi-cultural and fragile situations.
• Experience in revenue mobilization and management in a fragile state will be a significant advantage;
• Extensive experience of a minimum of five (5) years of working in a fragile situation similar to Somalia;
• Experience in working with senior government officials, donor representatives and civil society on public
policy and strategy issues.
• Demonstrated capacity and track record to function as a member of a multi-disciplinary team, to search for
common ground where appropriate, and to focus on solutions and deliver quality results on time;
• Ability to work flexibly on a range of assignments, and adjust to and prioritize a variety of complex and
evolving tasks;
• Ability to communicate effectively in Somali and English, in writing and orally, including situations requiring
debate and difficult negotiations;
• Possess excellent interpersonal skills, an ability to work as part of a team, an aptitude to effectively transfer technical knowledge and maintain effective and cooperative relations with national authorities and donors; and

Expected Outputs

• The Revenue Mobilisation and Management Expert shall primarily report to the Minister of Finance with a reporting line to the AfDB team to Somalia. S/he will work closely with the members of the FGC. The key outputs of the assignment are;
Preparation of the country’s domestic revenue mobilisation strategy;
Training of inland and customs revenue staff in best revenue management practices;
Enhancement of the competences of staff in the revenue departments in tax assessment and
compliance;
Supporting implementation of taxation laws to improved revenue collection, accounting, management
and control of tax and non-tax revenues;
Establishment of tax systems, registration of potential tax payers and conducting tax education
campaigns;
Any other deliverable as may be required from time to time by the Minister of Finance and the Project Coordinator.

Language

• Fluency in English with good verbal and written skills.
Period of Performance and duty station:

The Revenue Mobilization and Management Expert’s contract will be for an initial period of 12
months, with a possible extension subject to satisfactory performance.

Reporting Obligations:

The Revenue Mobilization and Management Expert is reporting to the Minister of Finance and is
required to submit the following periodic reports:

(i) A written monthly Revenue Management activities report to the Minister of Finance with a copy to the Project Coordinator. The monthly report should cover interventions and activities conducted in the reporting period. Copy of the report is to be made to the AfDB.

(ii) Quarterly and annually detailed written Revenue Management report to the Minister of Finance with a copy to the Project Coordinator, on the interventions or activities conducted in that period and work plan for the next phase.

(iii) End of Assignment Report [EAR]

(iv) Any other reports as may be required from time to time by the Minister of Finance and the Project Coordinator.

(v) The Revenue Mobilization and Management Expert will provide an electronic and hard copy of the required reports in English.

Expressions of interest must be delivered to the address below by August 25, 2017, 11:00 pm,
Mogadishu time and clearly marked “Revenue Mobilization and Management Expert/International
Expert”

Ministry of Finance Villa Somalia, Mogadishu
E-mail: pfmreformunit@gmail.com
Cc: Procurement.fgs@gmail.com