Assistant General Manager, Audit & Assessment (Level 8) - Kingston

JOB PURPOSE

To plan, organize, direct and coordinate the activities of the Audit and Assessment Branch within the RSC, ensuring that audits undertaken are in accordance with the plans and strategic direction of Tax Administration Jamaica to enhance revenue collection and promote voluntary compliance. 

KEY OUTPUTS

• Annual audit plan developed and implemented; 
• Caseload review completed; 
• Risk assessments conducted; 
• Audit quality reviewed and maintained; 
• Resolution process implemented and monitored; 
• Reports prepared and submitted; 
• Staffs’ Performance Evaluation completed. 

KEY RESPONSIBILITY AREAS

Management and Administrative Duties 

• Provides leadership, support and guidance to all staff to ensure that the Section is effectively managed; 
• Guides the development of the Operation and Work Plans, with supporting budget for the Section, ensuring that all the relevant activities to be undertaken and required resources are considered and that expenditures are made within the budgetary allocations; 
• Plans, coordinates and directs all the activities of the Section;
• Manages and monitors the performance of the Section; 
• Prepares and submits relevant reports; 
• Establishes and enforces standards and rules of professional conduct for staff within the Section in order to maintain the highest degree of confidence in its integrity and efficiency; 
• Ensures staff is aware of and operates in accordance with all relevant laws and policies; 
• Ensure staff has sufficient and appropriate physical resources to undertake their duties efficiently and effectively; 
• Develops and maintains effective working relations with external and internal stakeholders ensuring that the Section provides a consistently high level of service; 

Technical and Professional Duties 

• Provides technical advice to the General Managers on matters pertaining to taxpayers’ audits and assessments; 
• Advises supervisees on policies, procedures, laws, regulations, court decisions, precedent, accounting principles, auditing techniques and other matters relating to technical and administrative aspects of the work; 
• Monitors the reviewing of audits, ensuring international and departmental standards are utilized and maintained; 
• Resolves various types of complex issues regarding tax liabilities;
• Conducts random case reviews for quality and takes corrective actions; 
• Reviews case load of the Audit and Assessment Branch and re-assigns cases when necessary; 
• Reviews request for the change of tax status as a result of amended tax policy; 
• Oversees the investigations of outstanding tax liabilities of customers and recommends or denies the granting of Tax Compliance Certificates (TCC), advising customers of the requirements to receive the TCC; 
• Collaborates closely with Excise Officers to determine eligibility of request for licence of spirituous compounds and excisable goods; 
• Approves requests for purchase of spirituous compounds for manufacturing companies 
• Provides advice on status of manufacturing of spirituous and excisable goods;
• Implements and monitors resolution process to resolve taxpayers complaints;
• Responds to operational Audit queries;
• Liaises with Arrears Management and Compliance Officers to support the collection of assessments raised; 
• Prepares for submission reports on portfolio area to the Policy Planning and Programmes Division in order to facilitate the development of programmes; 
• Enforces and maintains standards and rules of professional conduct for the staff within the Audit and Assessment Branch in order to maintain the highest degree of public confidences in its integrity and efficiency; 
• Conducts periodic visits and meets staff within the Tax Offices to monitor operations; 
• Implements established enterprise risk culture within teams/sections that is aligned to TAJ’s enterprise risk management objectives; 
• Maintains, and provides aggregated reports (Sub-risk Register) on ERM activities under the purview of the Section as per required standards; 
• Performs other related duties assigned by the General Manager – RSC. 

Human Resource Management Duties 

• Develops and manages the Section’s HR plan that addresses staff requirements and succession planning and liaises with the General Manager; 
• Participates in the recruitment of staff for the Section and ensures that they are aware of and adhere to the policies and procedures of the Authority; 
• Conducts periodical reviews of supervisees in accordance with the Work Plan; 
• Manages Leave Administration for staff as it relates to Casual, Sick and Vacation Leave; 
• Completes final performance assessments and recommends appropriate training and development programmes as necessary; 
• Initiates and participates in disciplinary proceedings relating to staff members within the Section and implements corrective measures; 

PERFORMANCE STANDARDS

This job is satisfactorily performed when: 

• The annual Audit Plan is developed and implemented in accordance with the strategic objectives; 
• Caseload review is conducted and evaluated in keeping with established standards; 
• Risk assessments are conducted and cases prioritized to optimize revenue; Audit quality is constantly reviewed to ensure maintenance of standards; 
• Problem resolution (grievance) processes to address taxpayers’ complaints are implemented and maintained in accordance with the Customer Service Charter; 
• Reports prepared and submitted in keeping with established standard and agreed timelines; 
• Human resource policies and procedures are administered equitably and without discrimination. 

AUTHORITY TO:

• Approve adjustments to the taxpayers’ accounts; 
• Recommend changes to audit and objection targets; 
• Recommend amendments to the Department’s audit standards; 
• Provide tax related advice to internal and external clients; 
• Recommend/approve solutions to difficult/complex cases.

REQUIRED COMPETENCIES

Specific Knowledge 

• Excellent knowledge of all the relevant tax laws, regulations and guidelines; 
• Excellent knowledge of audit and the applicable auditing standards and techniques; 
• Comprehensive knowledge of the FAA Act and other accounting principles, procedures and practices; 
• Comprehensive knowledge of Tax Administration Jamaica operations and functions; 
• Very good knowledge of the Department’s Code of Conduct;
• Working knowledge of computer systems and the relevant applications;

Required Skills and Specialised Techniques 

• Excellent planning, organizing and negotiating skills; 
• Excellent decision-making, analytical and problem solving skills;
• Excellent communication, interpersonal and team building skills;
• Very good time management skill; 

Qualification and Education 

• MSc Degree in Accounting/Business Management/ or other related discipline or the equivalent; 
• Diploma in Tax Audit and Revenue Administration (TARA); 
• Five (5) years related work experience with at least three (3) years in a managerial position. 

WORKING CONDITIONS

• Normal office environment; 
• Travel (35-40%).

While we thank all applicants for their interest, only short-listed candidates will be contacted.