Last Date: October 20, 2010
Email: pfmcbp@mof.gov.tl
REPÚBLICA DEMOCRÁTICA DE TIMOR-LESTE
MINISTÉRIO DAS FINANÇAS:
Planning and Financial Management Capacity Building
Job Title: Lead Petroleum Revenue Adviser
Contract No. DRGC 28
Reporting to: Director-General of Revenue and Customs
Senior Management Adviser, Revenue and Customs
PIU (for contractual and administrative purposes)
Counterpart staff: National Director Petroleum Revenue
Location: Ministry of Finance, Dili – Timor Leste
I. BACKGROUND
The Planning and Financial Management Capacity Building Program (PFMCBP)
The PFMCBP aims to achieve sustainably strengthened planning, budgeting, public expenditure management and revenue administration for growth and poverty reduction, with emphasis on efficiency, effectiveness, accountability, integrity, service culture, and transparency.
Funded through a World Bank multi-donor trust fund, the PFMCBP is a five year coordinated program of targeted capacity building in planning and financial management. The key GoTL implementing agency is the Ministry of Finance (MoF), but PFMCBP also includes support for financial management staff in the line ministries and districts. The program comprises four major components, encompassing: (a) public expenditure management; (b) revenue administration and macro-economic management; (c) support for executive management and other cross cutting activities; and (d) support for program implementation.
Early capacity building initiatives in the MoF focused largely on getting the public financial management system up and running without fully addressing the capacity shortfalls of civil servants. This has created a system that remains heavily reliant on the presence of international advisers, who have largely focused on in-line performance and, to a limited extent, on the transfer of skills. Through PFMCBP the GoTL wants to move beyond the transitional substitution of international for local expertise, to an integrated approach to institution building that relies on three pillars: skills and knowledge; systems and processes; and attitudes and behaviours. Based on the three-pillar framework, the objectives for the PFM function are (i) improved service delivery, both to internal clients and to the population; and (ii) to create a sustainable PFM system that would be increasingly managed and run by national staff, with the number of advisers decreasing over time as national staff take on increasing responsibility.
Program Management
The program is managed and implemented by the MoF through a dedicated Program Implementation Unit (PIU), led by the Program Implementation Officer (PIO). Comprising a core group of TA management specialists, the PIU ensures best practice capacity building efforts throughout the program.
All Technical Advisers recruited to the PFMCBP are contracted by, and accountable to, the Minister of Finance. Senior Management Advisors will be responsible for planning and monitoring the quality of performance of TA assigned to their respective branches and units.
II. THE ROLE OF THE NATIONAL DIRECTORATE OF PETROLEUM REVENUE
The Directorate of Petroleum Revenue (PRD) refers to the recently created National Directorate in the Directorate-General of Revenue and Customs responsible for the administration and collection of Government taxes from petroleum operations in the Joint Petroleum Development Area (JPDA) in the Timor Sea.
In 2008, petroleum revenues totalled US$2,284 million, of which PRD collected US$895 million in income tax, additional profit tax, VAT and others. Royalty and profit gas (collected by the National Petroleum Authority) accounted for the remainder. Timor-Leste’s petroleum sector is expected to provide over 90 per cent of the country’s annual revenues in the next 20 years. In recent years, oil and gas have become by far the major export earner and revenue source for the Government’s budget. Petroleum revenues make up approximately 200 per cent of non-oil GDP.
Petroleum taxpayers in Timor-Leste have substantially increased following the release of new acreage for exploration. The applicable legal/fiscal regimes are numerous and complex. They fall into four main categories:
• Operations in Timor-Leste’s exclusive jurisdiction (to date at exploration stage) governed by the laws of Timor-Leste;
• The Bayu Undan gas and condensate field (producing since 2004) in the Joint Petroleum Development Area (JPDA) with Australia, governed by the Timor Sea Treaty (the agreement governing the JPDA) as well as aspects of Indonesian laws and regulations in force at the time the original agreements on Bayu Undan were made;
• Potential new operations in the JPDA, which would be governed by the Timor Sea Treaty; and
• The yet to be developed Greater Sunrise gas field, which lies partly in but mainly outside of the JPDA, and thus governed partly by the Timor Sea Treaty and partly by the 2007 Treaty on Certain Maritime Arrangements in the Timor Sea (CMATS).
The PRD currently coordinates with and relies on information sourced from (i) the National Petroleum Authority (NPA) that is responsible for administering royalty and petroleum production sharing provisions (Timor-Leste’s share of profit oil and gas); and (ii) the Banking and Payments Authority (BPA, the precursor to the Central Bank).
Operational work includes interpreting the relevant tax laws, dealing with taxpayer enquiries, discussing the applicable legal regimes, auditing and advising taxpayers on tax regulations, etc. Knowledge and compliance with the laws by taxpayers requires a significant advisory and educational program by the Petroleum Revenue Directorate.
The work of the Directorate is conducted by two departments, the Petroleum Operations Department and the Petroleum Compliance Department, the Heads of which report to the National Director Petroleum Revenue.
III. OBJECTIVES OF THE ASSIGNMENT
The objectives of the Lead Petroleum Revenue Adviser are to assist with the implementation of the new National Directorate of Petroleum Revenue. In particular, the Lead Petroleum Revenue Adviser will be the counterpart of the National Director Petroleum Revenue to support and advise on all petroleum taxation administration issues with a special emphasis on the capacity building and training activities for the national staff in the PRD in regard to: legal interpretation, tax administration and management; basic accounting; taxpayers’ compliance measures; and tax audit procedures.
The Lead Petroleum Revenue Adviser will also have a co-ordinating role, bringing together all the parties involved within the PRD, internally and externally in an operational or capacity building role with the objective to ensure a holistic approach towards developing and implementing sustainable strategies for PRD.
IV. Duties and responsibilities
The Adviser will provide both operational support and capacity building to PRD staff as follows:-
• Assist the National Director PRD and Department Heads in the PRD TO accomplish their day to day tasks more effectively;
• Provide advice to the Director-General and Senior Management Adviser (Revenue & Customs) and National Director Petroleum Revenue in the areas of petroleum tax and related legal services;
• Provide overall support to the goal to improve the management of the Petroleum Revenue Directorate and in particular support the National Director PRD to:
1. Develop, manage, and lead the PRD
2. Design, develop, implement, and evaluate strategies for the effective tax administration of large, petroleum-related businesses operating in Timor-Leste and the Timor Sea;
3. Manage and administer petroleum taxation, including policy formulation as required
4. Develop professional industry relationships and conduct community liaison;
• Assist the Senior Management Adviser in the coordination of the technical assistance extended within the PRD;
• Assist the National Director PRD in the discharge of her/his responsibilities;
• Provide timely policy advice and support to the Director-General and Senior Management Adviser (Revenue & Customs) on matters related to the concerns of PRD; and,
• Perform such other supporting tasks, both administrative and technical in nature, to enhance the operations of the PRD, and as will be required by the Ministry of Finance.
V. Deliverables
• Within the first four week of the assignment, the Adviser will prepare a detailed Work Plan for the remaining period of the contract based on the objectives of the assignment. This must be approved by the Director General, Revenue and Customs, prior to implementation. A copy of the Plan must be provided to the Senior Management Adviser (R&C) and Senior Program Manager PFMCBP.
• Submission of Quarterly and Annual Work Plan Progress Reports as well as provide subject area inputs into various reports required by the PFMCBP and the Ministry of Finance. These are to be submitted to the Senior Management Adviser ( R&C) and the Senior Program Manager PFMCBP.
• Provision of high level strategic and technical advice to the National Director PRD on the management and efficient handling of matters relating to Petroleum Revenue. This will be through the preparation of specific briefing notes incorporating necessary recommendations and actions that may be required by the PRD including policy formulation for the administration of petroleum taxation. A minimum of four such detailed briefs must be prepared and submitted during the course of the assignment.
• Development of the petroleum audit strategy, building on and incorporating the input of the NORAD funded Petroleum Audit Advisers.
• Development and implementation of a petroleum tax manual by April 2011
• Development of protocols for the exchange of information with ANP
• Provide policy advice and assist in finalizing an MOU between the DGRC and the Australian Tax Office.
• Take a lead role in helping to develop the capability and capacity of the PRD in undertaking field audits of petroleum companies including exploring the possibility of securing the services of international tax auditors to supplement PRD audit capacity.
• Train and mentor PRD staff in aspects of field audits and related investigations.
• A Procedures Guideline/Template with flowcharts of the operations and functions for the Director of Petroleum Revenue (PRD) and staff within the Directorate. A draft outline of the procedures guideline must be completed within six months of the adviser’s initial assignment and finalized within eight months of the assignment. Support in the finalization of the procedures guideline will be provided by the Senior Adviser, Human Resources and Capacity Development.
• An End of Assignment Report, no later than ten (10) working days before the end of the current contract, summarizing work undertaken against the Work Plan, the degree to which the work has concluded, and a statement of outstanding tasks. End of Assignment Report to be submitted to the Senior Management Adviser (R&C) and the Senior Program Manager PFMCBP.
V. QUALIFICATIONS AND COMPETENCIES
Competencies
• At least ten (10) years experience in tax administration and management, particularly in a public sector environment, specifically in the areas of systems controls and monitoring and reporting of tax management and administration as well as experience with petroleum taxation.
• A university degree in a relevant discipline such as taxation, commerce, business administration, accounting, audit, economics, or financial management. A post graduate degree would be an advantage.
• Qualification or certification of the Certified Public Accountant (CPA), Chartered Accountants (CA) or Cost and Management Accountants (CMA).
• Extensive knowledge of taxation law and accounting principles and tax audit techniques and procedures with at least eight (8) years progressive experience in tax administration, compliance and audit. Expertise in petroleum revenue administration is essential.
• Demonstrated knowledge, skills, and experience in tax administration reform and/ or change management and familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms.
• Excellent command of systems based accounting and risk management plus excellent computing skills and proficiency in the Microsoft’s Office package – Excel, Word, PowerPoint, and Access.
• Excellent communication skills, both written and oral, and fluent in written and oral English.
• Experience working in a developing country is desirable, particularly a petroleum based economy.
VI. PERFORMANCE EVALUATION
Ongoing performance shall be assessed by the Senior Management Adviser in collaboration with the Senior Program Manager PFMCBP in accordance with the functions and agreed deliverables in the TOR and performance review framework for advisors within the PFMCBP.
There is probation period of three months.
Application procedure
Please visit our website at www.mof.gov.tl/ and go to ‘Employment Opportunity’ to learn about our recruitment process and your application requirements including how to address the Selection Criteria in your application.
Applications must be sent to our Programme Implementation Officer-PFMCBP at email address, pfmcbp@mof.gov.tl, no later than 17:00hours Timor-Leste time on Monday 27th September 2010.
Applications should include a covering letter and a detailed resume of no more than 7 pages. All
Applicants must also complete the Competency Framework Matrix below delineating how they have met the requirements. We do not expect that you would just cut and paste from your resume but rather explain concisely and succinctly how you have met these competences, possibly providing brief examples etc. Only short-listed candidates will be contacted.
Competency Framework for the Lead Petroleum Revenue Adviser
Competencies
Please describe how you have met these
Competencies
At least ten (10) years experience in tax administration and management, particularly in a public sector environment, specifically in the areas of systems controls and monitoring and reporting of tax management and administration as well as experience with petroleum taxation.
A university degree in a relevant discipline such as taxation, commerce, business administration, accounting, audit, economics, or financial management. A post graduate degree would be an advantage.
Qualification or certification of the Certified Public Accountant (CPA), Chartered Accountants (CA) or Cost and Management Accountants (CMA).
Extensive knowledge of taxation law and accounting principles and tax audit techniques and procedures with at least eight (8) years progressive experience in tax administration, compliance and audit. Expertise in petroleum revenue administration is essential.
Demonstrated knowledge, skills, and experience in tax administration reform and/ or change management and familiarity with government systems and processes including integrity, service culture, and accountability and transparency mechanisms.
Excellent command of systems based accounting and risk management plus excellent computing skills and proficiency in the Microsoft’s Office package – Excel, Word, PowerPoint, and Access.
Excellent communication skills, both written and oral, and fluent in written and oral English.
Experience working in a developing country is desirable, particularly a petroleum based economy.
Send applications to: pfmcbp@mof.gov.tl
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