Recruitment of Individual Consultant for the Development of Compliance Risk Management Framework and Policy — The Gambia Fiscal Management Developm…

Language of Notice *

English

Deadline for submission of expressions of interest *

06-05-22

Local Time *

12: 30

REQUEST FOR EXPRESSIONS OF INTEREST

Name of Project: The Gambia Fiscal Management Development Project (P166695)

Grant No.: IDA-D6190

Assignment Title: Recruitment of Individual Consultant for the Development of Compliance Risk Management Framework and Policy, Manual and Strategy for the Domestic Taxes Department

Reference No. GM-PPPPE-278183-CS-IC

Category: Individual Consultant

Background

The Gambia Revenue Authority was created by the Gambia Revenue Authority Act No. 13 of 2004 as a semi-autonomous corporate body to administer, assess, and collect revenue; to provide for the efficient and effective administration of the revenue collecting system; and for matters connected therewith. The establishment of the Authority brought together the former Departments of Central Revenue (Domestic Taxes) and Customs and Excise, all formerly within the Ministry of Finance and Economic Affairs, in order to enhance efficiency in tax administration and to reduce the compliance burden on taxpayers. GRA has recently created a new Department to handle Enterprise Risk Management, Reforms and Modernization. The IT/MIS function has also been relocated to this Department. The Department is mandated to, among other things, Manage the enterprise-wide risk. In addition to this Department, the Customs and Excise Department has a Customs Risk Management Section under the Customs Enforcement Unit and the Domestic Taxes Department has a DTD Risk Management Section Under the Headquarters Function Unit. These two Risk Management Sections are responsible for managing compliance risks in the respective revenue collection Departments. However, the DTD Risk Management Section is newly created and needs support to develop its working tools and human resource capacity.

Objectives

As stated above, the main responsibility of the Gambia Revenue Authority is the collection of revenue due to government. Compliance with the tax laws is central in the administration of domestic taxes. These obligations include;

• Registration of taxpayers for all applicable taxes

• Timely filing or lodgement of all tax returns or declarations

• Reporting of complete and accurate information

• Payments of taxes due on time

The objective of the assignment is to develop

• A Compliance Risk Management Framework and Policy

• Compliance Risk Management Process and Procedure Manual

• A Compliance Risk Management Strategy and

• Short-term Capacity Building Plan for the DTD Risk Management Section

Scope of Services:

The scope of the assignment will include the following

• Understanding the tax compliance risks and the nature of non-compliance in the Gambian context

• Understanding the issues driving non-compliance behavior in The Gambia

• Designing internal administrative strategies, processes and procedures to avoid non compliance

• Designing internal administrative strategies, processes and procedures to identify and treat non compliance

• Developing a Compliance Risk Management Framework and Policy

• Development of a Compliance Risk Management Process and Procedure Manual

• Developing a Compliance Risk Management Strategy

• Internal and external Validation of the Compliance Risk Management Policy and Strategy

• Internal and external Validation of the Compliance Risk Management Process and Procedure Manual

• Train staff on compliance risk management processes and procedures, in general and as spell out in the Compliance Risk Management Strategy

Design a medium-term capacity building plan for the Domestic Taxes Department Risk Management Section in consultation with GRA

Qualifications, Experience and Competencies

The assignment will require the services of a consultant with extensive experience in;

• Tax laws and tax administration design

• Tax Compliance Risk Management

• Designing and implementing modern tax Compliance Risk Management Framework and Policy, processes and procedure manuals and compliance risk management strategies for a tax administration

• Capacity building in tax compliance risk management and enforcement.

Submission Requirements:

The Gambia Fiscal Management Development Project now invites eligible individual consultants to express their interest in providing the Services. Interested Consultants should provide information demonstrating that they have the required qualifications and relevant experience to perform the services. In that, your submission should include details of similar assignments carried out.

The attention of interested Consultants is drawn to Section III, paragraphs, 3.14, 3.16, and 3.17 of the World Bank’s “Procurement Regulations for IPF Borrowers” July dated July 2016 and revised November 2017 and August 2018 (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest.

Consultants may associate with other individual consultants in the form of a joint venture or a sub-consultant to enhance their qualifications and experience.

A Consultant will be selected in accordance with the Individual Consultant Selection method (IC) set out in the Consultant Guidelines. Further information can be obtained at the address below during office hours from 09:00 to 16:00 Monday to Thursday and 09:00 to 12h30 on Friday.

Expressions of interest should be delivered in a written form to the address below (in person, or by mail) on or before 06 MAY 2022 at 12h30 GMT.

Gambia Fiscal Management Development Project GFMDP

Ashobee Store Building

2nd Floor, Banjul

The Gambia

Email: [email protected], and [email protected]