GOVERNMENT OF THEREPUBLIC OF THE UNION OF MYANMAR
Ministry of FINANCE
internal revenue Department
Modernizationof Public Finance ManagementProject (MPFMP)
(Project IDNo. P144952)
REQUEST FOREXPRESSION OF INTEREST FOR
INDIVIDUAL CONSULTANT - Tax Audit Expert to assist the InternalRevenue Department of the Ministry of Finance in building fundamental skills and capacity to carry out taxpayer audits for bothindirect and income tax
The Republic of the Union of Myanmar has received financingin the amount of US$ 30 millionequivalent from the World Bank, and US$25 million grant from the UK and Australian governmentstoward the cost of the Modernization of Public Finance Management Project, and it intends to apply part of the proceeds to paymentsfor goods and consulting services to be procured under this project.
The development objective of the Modernization of PublicFinance Management (PFM) Project for Myanmar is to support efficient, accountable, and responsive delivery of public servicesthrough the modernization of Myanmar's PFM systems and strengthening institutional capacity. The project has fivecomponents:
a. Improving revenue mobilization through bringing more revenues from natural resources on budget andstrengthening tax administration
b. Responsive Planning and Budget Preparations
c. Supporting Effective Budget Execution and Financial Reporting
d. Fostering External Oversight and Accountability
e. Establishing a Sustainable Institutional Platform and Skills-base for PFM
For a more detailed understanding of the scope of the Project and its governance andorganizational structure, kindly consult the project appraisal document (PAD): http://documents.worldbank.org/curated/en/2014/02/19393607/myanmar-modernization-public-finance-management-project.
The Internal Revenue Department isseeking to recruit an international Audit expert to assist in:
(i) Building on the basic training received the consultant willimprove the capacity of theLTO audit function to conduct audits of large businesses. This includes all steps of audit case management frompreparing an auditcase to conducting the audit and documenting auditfindings and results.
(ii) He/shewill act as a mentor advising audit teams on possible actions to takeand audit techniques to use and beavailable to lead brainstorming sessions on problems and challenges in the audit process, to provide input into rules andregulations aimed at identifying areas of tax evasion and may actively participate in the conduct of specific audits.
The consultant therefore is expected to act both as a trainer, coach, mentor, and advisor. Thetraining activities that are conducted should be practice-oriented, using case studies from advanced tax administrations butprimarily live files from commercial tax and income tax returns filed by LTO taxpayers. As a result of the training activities LTOauditors will:
(i) Befamiliar with the processes of audit case management;
(ii) Have anunderstanding of audit approaches and techniques used for large taxpayer audits and be able to apply these approaches andtechniques in their practical work;
(iii) Understand industry-specific issues relatedto audit and compliance management;
(iv) Understand the specific audit challengesrelated to multinational enterprises and be able to verify cross-border transactions;
(v) Understandthe linkages between the audit functions and other compliance management functions in the LTO and the Internal Revenue Department(IRD).
2. SPECIFIC SCOPE OF THE ASSIGNMENT
Details of specifictasks are provided in the Terms of Reference available upon request at the below address. Clarifications and technical questionsshould be addressed to U Zeya Kyi Nyunt, Deputy Director General and Chairman of the Tax Reform Program Management Unit (TRPMU) andDaw Mya Mya Oo, Director of Large Taxpayers' Office (LTO), Internal Revenue Department.
3. QUALIFICATIONS AND EXPERIENCE
The prospective candidate shall havethe following qualifications:
(a) Degree in accounting, economics or related area withsupporting professionaldesignation, as well as at least 15 years of experience in conducting taxpayer audits (including at least several years of auditsof large businesses and international tax issues);
(b) Proven experience in sector specific audit issues in 1 or more of the followingsectors: extractives, banking and finance, construction, telecommunications;
(c) Experience as an audit manager at the entry or mid-level;
(d) Proven experience in training and capacity building for public sectororganizations;
(d) Proficiency inEnglish with good report writing skills.
(e) Good communication skillsand able to work in group environment, project evaluation experience also required.
(f) Personalintegrity, sense of responsibility and ability to offer unbiased opinions.
(g)Work experience in developing countries is highly desirable.
4. DURATION OF THE ASSIGNMENT
Theassignment is for an estimated initial duration of 8 months in Yangonat the Large Taxpayer's Office of theInternal Revenue Department (IRD). The consultant will besubject to a performance review within 3 months into the position; contract may be extended beyond the 8-month period, subject tothe needs and mutual agreement. The consultant will need to travel to Nay Pyi Taw as specified in the terms ofreference.
Acting on behalf of the Ministry of Finance, the TRPMU and the LTO now invites expressions of interest from qualified and experienced individualconsultants to undertake the above mentioned services which are further detailed in the Terms of Reference for thisassignment.
The consultant will be selected in accordance with the "Guidelines: Selectionand Employment of Consultants under IBRD Loans and IDA Credits & Grants by World Bank Borrowers" dated January2011. The attention of interested Consultants is drawn toparagraph 1.9 of the Guidelines, setting forth the World Bank's policy on conflictof interest. The minimum selectioncriteria are:
Insubmitting their expressions of interest, consultants are kindly requested to indicate thefollowing reference. Interested consultants mustprovide their updated curriculum vitae, indicating personal , audit and technical skills, academic qualifications, experience in similarassignments ,and experience in other developing countries along with the names of least three (3) referees with contact information(e-mail address, telephone or fax numbers). Expression of Interest shall be submitted via email to the below specifiedaddresses.
Interested consultants may obtain copies of the detailed Terms of reference (in English) bysubmitting a request by email at the below email addresses.
Expressions of the interest must be submitted in duplicate copies to thepostal address below orby email no later than July 29,2015. Only short-listed candidates will be notified on next follow-on steps.
Modernization of Public Financial Management ProjectUnit
To the Attentionof:
U Zeya Kyi Nyunt
Deputy Director General and
Chairman of the Tax Reform Program Management Unit(TRPMU)
Internal Revenue Department
Tel : 95-67-430069
Fax : 95-67-430212
AND copy to :
U Zaw Naing,
Co-Chair of the Procurement Coordination and Advisory Unit (PCAU)
Ministry ofFinance, Office No, 26 Nay Pyi Taw,