Manager, Excise

JOB PURPOSE

To plan, coordinate and manage the activities of a team of Excise personnel responsible for monitoring the production, storage and movement of prescribed manufactured goods, within an assigned geographical area to ensure the correct assessment and collection of Special Consumption Tax (SCT) and other related fees as well as to exercise the power of arrest when breaches are detected under the Excise Duty and General Consumption Tax Acts. 

KEY OUTPUTS

• Assessment of SCT liability monitored; 
• Destruction of prescribed damaged goods authorized; 
• Release Certificates approved/certified; 
• Operational Plan and supporting budget developed, submitted and implemented;
• Resolution procedures implemented and enforced; 
• Seizure of goods and arrest of persons approved; 
• Reports prepared and submitted; 
• Human and financial resources are managed. 

RESPONSIBILITY AREAS

Management and Administrative Duties 

• Provides leadership, support and guidance to all staff to ensure that the unit is effectively managed; 
• Assists with the development of the Operational and Work Plans with the supporting budget for the unit, ensuring that all the relevant activities to be undertaken and the required resources are considered; 
• Plans, coordinates and directs all the activities of the functional areas;
• Manages and monitors the performance of the Unit; 
• Prepares and submits the monthly Performance Reports; 
• Enforces standards and rules of professional conduct for staff within the unit 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; 
• Develops and maintains effective working relations with external and internal stakeholders ensuring that the unit provides a consistently high level of service; 

Technical and Professional Duties 

• Monitors the production, storage and movement of prescribed goods to ensure the correct assessment of SCT and payment of related fees; 
• Examines records and stocks to ensure compliance with the General Consumption Tax and Excise Acts and the relevant regulations; 
• Reviews reports on breaches of the Excise Laws relating to the control of goods manufactured and takes the necessary action; 
• Conducts pre-licensing investigations of applications from prospective manufacturers and makes recommendations; 
• Examines application for alteration to the premises of distillery or brewery, private excise warehouses and approves or disapproves based on reports of inspection of the premises; 
• Approves statement of bauxite levy payments by assessing the amount to be paid based on figures supplied; 
• Approves certificates for the release of prescribed goods for export, manufactured under the General Consumption Tax and Excise Acts and regulations; 
• Authorizes and monitors surveillance of assigned geographical areas for non compliant manufacturers to prevent revenue leaks; 
• Liaises with manufacturing companies based on audit findings with a view to preventing revenue leaks; 
• Identifies areas of potential revenue loss or leaks and takes appropriate action to mitigate the loss/leakage; 
• Liaises with the Jamaica Customs Agency to ensure that goods intended for the export market are actually exported; 
• Establishes and monitors the procedures to investigate and resolve taxpayers’ complaints; 
• Directs the seizure of goods liable for SCT from unauthorized operators; 
• Authorises the seizure of goods which are produced/sold contrary to the Excise and GCT Acts; 
• Initiates court action when necessary; 
• Authorizes duty free goods for Embassies, High Commissions and Consulates and multilateral representatives; 
• Conducts training sessions for new Distillery Officers recruited to TAJ;
• Represents TAJ at various manufacturing industries; 
• Prepares and submits all relevant reports; 
• Identifies, monitors and escalates high priority issues from the front line, including emerging risks, to the relevant authorities; 
• Updates and submits the Enterprise Risk Management (ERM) Sub- risk Register for the Unit; 
• Performs other related duties assigned by the Assistant General Management Excise. 

Human Resource Management Duties 

• Develops and manages the unit’s HR plan that addresses staff requirements and succession planning and liaises with the Assistant General Management, Excise 
• Participates in the recruitment of staff for the unit and ensures that they are aware of and adhere to the policies and procedures of the Department; 
• 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 unit and implements corrective measures. 

PERFORMANCE STANDARDS

This job is satisfactorily performed when: 

• Assessment of SCT liability in respect of prescribed manufactured goods is monitored in accordance with the regulations; 
• The destruction of prescribed damaged goods is authorized in accordance with the relevant Act; 
• Release Certificates are approved/certified in accordance with the established guidelines; 
• The Operational Plan and the supporting budget are developed and submitted as stipulated and implemented according to the Plan; 
• Resolution procedures to investigate and resolve taxpayers’ complaints are implemented and enforced as stipulated; 
• Seizure of goods produced/sold contrary to the Excise and GCT Acts and the arrest of persons are authorized in keeping with the regulations; 
• Human resource policies and procedures are administered equitably and without discrimination according to established policies; 
• Reports prepared and submitted in keeping with established standard and agreed timelines. 

AUTHORITY TO:

• Make recommendation for licencing of manufacturers under the GCT and Excise Acts; 
• Approve certificate for the release of prescribed goods; 
• Order the seizure of unauthorized goods; 
• Examine stocks and records; 
• Instruct surveillance to be done on non-compliant manufacturers.

REQUIRED COMPETENCIES

Specific Knowledge 

• Excellent knowledge of the Financial Administration & Audit Act and other financial regulations and guidelines; 
• Excellent knowledge of Tax Administration Jamaica’s operations and functions; 
• Good knowledge of the relevant tax laws, regulations and guidelines related to excise; 
• Good knowledge of management principles and practices; 
• Working knowledge of international Excise Laws and practices;
• Working knowledge of computer systems and the relevant applications. 

Required Skills and Specialised Techniques 

• Excellent decision-making, planning and organizing skills; 
• Excellent negotiating and advocacy skills; 
• Excellent judgement and analytical skills; 
• Excellent communication, interpersonal and team building skills;
• Excellent time management skills. 

Minimum Required Education and Experience 

• BSc Degree in Business Administration, Accounting or equivalent;
• Diploma in Tax Audit Revenue Administration (TARA); 
• Four (4) years related experience. 

WORKING CONDITIONS

• Disagreeable working environment at times; 
• Irregular working hours, including Public Holidays and weekends (twenty-four hours call); 
• Travel (45%- 50%)