The VAT Gap Analysis Expert duties and responsibilities will include:

The expert will be responsible for the following:

1. Reviewing existing VAT laws, regulations, policies, and procedures.
2. Analysing VAT collection processes, including registration, filing, payment, and refund mechanisms.
3. Assessing the effectiveness of VAT enforcement measures and compliance monitoring activities.
4. Identifying key risk areas and vulnerabilities contributing to VAT revenue leakage or non-compliance.
5. Examining VAT administration systems, including IT infrastructure, data management, and reporting capabilities.
6. Conducting interviews and consultations with relevant stakeholders, including tax authorities, government officials, taxpayers, and industry representatives.
7. Benchmarking the VAT system against international best practices and standards.
8. Quantifying the size of the VAT gap.
9. Providing actionable recommendations and strategies to address identified gaps, enhance VAT compliance, and improve revenue outcomes.

The Individual Consultant is expected to have the following key competencies:

1. A relevant Master’s degree or equivalent
2. Minimum 5 years of demonstrated work experience in domestic taxes or VAT unit in a tax administration.
3. Demonstrated experience in conducting VAT assessments, gap analyses, or tax compliance reviews.
4. Strong modelling experience and skills.
5. In-depth knowledge of VAT laws, regulations, and administration practices.
6. Strong analytical skills and the ability to interpret complex data and information.
7. Familiarity with international taxation principles and best practices.
8. Excellent communication and interpersonal skills with the ability to collaborate effectively with diverse stakeholders.
9. Relevant certifications or qualifications in VAT and VAT gap analysis or related fields would be an advantage.
10. Experience in the provision of technical assistance on VAT in sub-Sahara Africa, and good knowledge of the VAT and tax systems in Africa.
11. Good report writing skills.
12. Knowledge and use of virtual platforms for delivery of technical assistance
13. Good command of the written and spoken English, and computer literacy.
14. Excellent strategic skills, ability to maintain confidentiality, and fluency in French and Portuguese are added advantage