Tax Expenditure Policy Review — The Gambia Fiscal Management Development Project

REQUEST FOR EXPRESSIONS OF INTEREST

(CONSULTING SERVICES – FIRMS SELECTION)

Country: The Gambia

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

Grant No.: V2740-GM

Assignment Title: Tax Expenditure Review Policy

Reference No.: GM-PPPPE-161632-CS-CQS

The Government of The Gambia has received financing from the World Bank toward the cost of the Gambia Fiscal Management Project, the Directorate of Public Private Partnership Enterprise (DPPPE) anchored within the Ministry of Finance & Economic Affairs (MoFEA) is the lead Implementing Agency of the Project and intends to apply part of the proceeds for consulting services.

The consulting services (“the Services”) include: (a) Review all legislation, policies, contracts and other documents to identify all income, consumption, trade tax and non-tax revenue exemptions and investment incentives. In all instances the review and repository should cover both domestic taxes, fees or levies plus customs duties. (b) Compile a comprehensive repository of all the tax exemptions, preferential rates and incentives. (c) Identify the Gambia benchmark tax system – tax source by tax source – based on which the deviations, the tax expenditures will be identified, in support of determining the static revenue loss. The development of the benchmark tax system is undertaken in close collaboration with Finance and GRA

The objectives of the assignment are to:

• To prepare the initial comprehensive repository of all income, consumption and trade tax exemptions including incentives to attract Foreign Direct Investments (FDI).

• Stock-taking of the governance of exemptions

• Based on the agreed Repository of Tax Expenditures quantify the revenue loss and build capacity in Government to regularly update the repository and compute the revenue foregone. Reporting, Coordination, Communication and Time Schedules for Reports

• Quantify impact of Tax expenditures on elements that explain competitiveness of The Gambia (If FDI is objective)

• Objective is to use results from phase 1,2,3,4 plus international best practices to socialize and embed new policy, system and procedures within government.

The detailed Terms of Reference (TOR) for the assignment are attached to this request for expression of interest.

The Ministry of Finance & Economic Affairs now invites eligible consulting firms (“Consultants”) to indicate 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.

The shortlisting criteria are:

Qualifications and experience required:

• At least eight (8) years of tax policy of Public Finance Management experience.

• Proven experience working national or regional tax policy and legal frameworks,

• International experience: Must have undertaken similar or related assignment in at least two countries.

• Understanding of the Gambia tax system will be an added advantage.

• Excellent reporting skills; communication and negotiating skills.

• Languages: working competence in English.

Key Experts will not be evaluated at the shortlisting stage.

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 2016 and revised November 2017 and August 2018 (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest. In addition, please refer to the following specific information on conflict of interest related to this assignment: on conflict of interest related to the assignment as per paragraph 3.16 and 3.17 of the Procurement Regulations.

Consultants may associate with other firms to enhance their qualifications but should indicate clearly whether the association is in the form of a joint venture and/or a sub-consultancy. In the case of a joint venture, all the partners in the joint venture shall be jointly and severally liable for the entire contract, if selected.

A Consultant will be selected in accordance with the Consultant’s Quality and Cost Based Selection Method set out in the Procurement Regulations.

Language of Assignment: The language of communication and writing reports is English

The duration of the assignment is 4-man months.

Further information can be obtained at the address below during office hours from 09:00am to 16:00pm.

Expressions of interest must be delivered in a written (PDF form) to the address below (in person, or by mail, or by e-mail) by close of business 27th July 2020.

Ministry of Finance & Economic Affairs

Attn: Lamin Fatty – Director of DPPP

Quadrangle, Banjul

The Gambia

Tel: +220 3834465

E-mail: [email protected], [email protected], [email protected], [email protected], [email protected] , [email protected]