Урилгын дугаар: | A2/CS/027 |
Захиалагч: | Сангийн яам |
Зарын төрөл: | Зөвлөх үйлчилгээ |
Зарласан огноо: | 2022.06.10 |
Дуусах огноо: | 2022.06.20 15:00:00 |
A. BACKGROUND
Mongolia received a credit from the International Development Association (IDA) for the Strengthening Fiscal and Financial Stability (SFFS) Project. The Objective of the SFFS Project has been to contribute to the Government of Mongolia’s efforts to strengthen fiscal and financial stability and improve the quality of expenditure. The project is designed into five components: (i) Strengthening Macroeconomic and Fiscal Management; (ii) Improving the Efficiency of Public Financial Management; (iii) Enhancing Financial Sector Stability; (iv) Strengthening the Social Protection System; (v) Project Management and Monitoring. The objectives are to strengthen fiscal responsibility and implementing relevant policy measures; improve fiscal discipline; strengthen the resiliency of the banking system; improve public expenditure quality in social protection, and provide support for Project implementation, coordination, monitoring and evaluation, including, inter alia, audit arrangements, reporting requirements, procurement and financial management activities respectively. For more details, please refer to the Project Appraisal Document Report No. PAD2269 .
The overall objective of Component A of the Project has been to strengthen fiscal responsibility and support the implementation of relevant policy measures toward (a) improving the quality of expenditure management, (b) strengthening macroeconomic and budget policy-making capacity, and (c) improving regulatory processes. Within this component there are also specific activities planned for furthering tax reform including by introducing the latest international taxation rules and regulations.
The Government of Mongolia has made the second tax reform in 2019 to promote investment climate, create more jobs, support small and medium sized enterprises, protect and balance the taxpayer rights and responsibilities and reduce the compliance costs. In addition to the objectives to promote and foster the economy, the tax laws also incorporate many changes to reduce tax avoidance and evasion. Furthermore, one of the key changes made to the current tax system by the second tax reform was to introduce risk-based approach to all tax enforcement activities, thereby limiting the tax inspections only to the high-risk taxpayers. Accordingly, the tax reform package was approved by the Parliament on 22 March 2019 and has been effective since 1 January 2020.
Tax Policy Department (hereinafter referred to as “TPD”) within the Ministry of Finance was established in April of 2022 with the objective to oversee tax policy and the related implementation issues. One of the main tasks of the TPD is to identify loopholes in the laws and the administrative procedures for tax evasion and avoidance and to rectify the issues accordingly. Furthermore, the TPD is responsible for clarifying the intended purpose of the articles and provisions of the tax laws and related procedures and making respective changes for clarity when different interpretations arise in various taxpayer circumstances and the lack of clarity within the legal documents pose practical implementation challenges.
With the spread of COVID-19 pandemic and consequent lockdowns, the issues arising in implementation of the new tax laws have been put on hold. As economy slowly recovers from the pandemic and the economic activities increase, the latest approved tax laws are now to be fully implemented thereby necessitating the TPD to evaluate the potential tax avoidance risks arising from the newly approved tax laws as well as the existing tax laws.
As there has been no similar activities carried out in the past by the predecessor of the TPD and because the TPD was established based on internal human resources, it lacks the necessary experience and capacity to carry out such research.
Therefore, the TPD desires to work with an experienced consultant to conduct a comprehensive analysis on the potential tax avoidance risks posed both by the legal and administrative framework and to provide suggestions in mitigating the identified tax risks.
B. OBJECTIVE OF THE ASSIGNMENT
The objective of the assignment is to provide technical support to the TPD to identify and manage tax avoidance risks arising from legal and administrative frameworks.
C. SCOPE OF WORK
Within the scope of this assignment, the consultant will perform the tasks, including but not limited to, the following:
D. DELIVERABLES
E. CONSULTANT’S QUALIFICATION/ SELECTION CROTERIA
Education: A suitable candidate should have at least a Master’s degree in a relevant field, including but not limited to, law, finance, economics, and taxation;
Experience: Candidate should have at least ten years of professional experience in taxation, finance, or economic research and analysis. A knowledge of international taxation would be an advantage;
Language skills: Working knowledge of English;
Computer literacy: Be proficient in MS Office, including Word, Excel and PowerPoint;
Other: Excellent analytical, organizational, communication, and interpersonal skills with the ability to function effectively and collaboratively in a team environment; high integrity and accountability; and willing to work overtime when necessary.
F. SUPERVISION AND REPORTING
The Consultant will report directly to the Director General of the TPD, Ministry of Finance (hereinafter referred to as “MOF”) and will work on a day-to-day basis with officers and the local consultants of the TPD on all matters related to the assignment.
The Director General of the TPD will meet regularly with the Consultant to review progress with the work program and to resolve any outstanding issues. The Consultant will be required to carry out his tasks in line with the approved Work Plan, which will serve as a basis for measuring progress on desired outcomes and goals for the entire consultancy service.
All information provided to the Consultant will be regarded as confidential, and information shall not be shared with any outside individuals or organizations without the Client’s prior consent.
INSTITUTIONAL ARRANGEMENTS
The TPD will provide office space and will work with the consultant on a day-to-day basis. The consultant shall be provided with all the necessary data and information to perform the tasks detailed in Section C.
G. CONTRACT DURATION AND PAYMENT CONDITION
The assignment is expected to commence in June 2022. The total duration of the consultancy service rendered is estimated to be 10 (ten) months.
If you possess the above qualifications, please submit the following documents via email to procurement_sgm@sffs.mn:
1. Cover letter indicating why she/he considers her/himself suitable for the position.
2. Detailed CV highlighting relevant skills/experience.
3. Copy of diplomas or certificates; and,
4. Two (2) reference letters from previous last two employers no later than 15:00 PM, June 20, 2022.
The consultant will be selected in accordance with the World Bank’s Procurement Regulations for IPF Borrowers (July 2016).
The submitted documents will not be returned to the applicants. Please be noted that incomplete applications would not be considered for evaluation. Only selected candidate will be contacted.
Address for submission of Expression of Interest: Attention to Ms.Oyunyam.M, Procurement Specialist, Strengthening Fiscal and Financial Stability Project, Address: Room #205, Negdsen undestnii 8/2, 4th khoroo, Chingeltei District, Ulaanbaatar, Mongolia. Tel: 70120582 or via email to: procurement_sgm@sffs.mn
70120582