Senior Excise Officer - J. Wray & Nephew

JOB PURPOSE

To conduct independent process audits; investigate and reconcile highly technical movement of excisable activities by monitoring the processes of locally manufactured products, storage and movement of prescribed manufactured goods within an assigned entity; conduct market and property surveillance; analyses from excise officers to ensure the correct assessment and collection of Special Consumption Tax (SCT) and to monitor and control the entities prescribed operations to mitigate breaches under the Excise Duty Act. 

KEY OUTPUTS

• Independent process audits conducted and assessments raised; 
• Production, storage and the movement of specified goods monitored;
• Destruction of damaged prescribed goods witnessed and certified;
• Pre-licensing investigations conducted; 
• Statement of bauxite levy payments prepared; 
• Preliminary investigations conducted; 
• Input of the preparation of annual excise plan and protocols provided;
• Independent records maintained and reconciled 
• Forfeiture conducted; 
• Enforcement action recommended; 
• Reports prepared and submitted. 

KEY RESPONSIBILITY AREAS

Technical and Professional Duties 

• Conducts independent process and post audits and raises assessments on manufactured prescribed good; 
• Monitors production, storage and movement of prescribed goods to ensure correct assessment of SCT and relevant fees;
• Conducts inspection of manufacturing establishment and distilleries to determine suitability for the grant of licenses under the Excise Duty Act and Regulations; 
• Assists with the issuing and renewing of licenses for the manufacturing of items on the schedule of goods liable for SCT; 
• Maintains a log of licenced and registered manufacturers for purposes of detection of breaches under the Excise Act and Regulations; 
• Investigates and reports on all unlicensed manufacturers under the Excise Duty Act and also persons selling spirits contrary to the Spirit License Act; 
• Conducts preliminary investigations into revenue risk or loss; 
• Participates in developing and establishing Excise and Audit protocols and makes recommendations to improve the efficiency and effectiveness of the relevant work processes to enhance customer service; 
• Examines the records of local manufacturers who are suppliers of duty free goods to ensure that the quantity and description of consigned goods are correct; 
• Confiscates illegal prescribed goods and paraphernalia in the possession of the offender; 
• Recommends prosecution against the persons detected of committing breaches under the laws and regulations; 
• Examines manufactured goods to verify the correctness of SCT assessment and also to detect undeclared taxable goods; 
• Examines applications for modification or alteration to factories and make recommendation for approval/disapproval; 
• Checks in-bond shops’ receipt of advice to ensure that duty free goods/items supplied by local manufacturers are received and entered in the in-bond shop’s ledgers and that the receipt is properly acknowledged on documents for return to the SCT Control Office; 
• Conducts audits of alcohol usage by entities that use alcoholic components in their business activities;
• Verifies volume and pure alcohol by volume (strength) by use of a hydrometer, weight, site glass and relevant instruments in order to calculate volume and strength and prepares documentation based on examination; 
• Calculates Special Consumption Tax in accordance with the General Consumption Tax Act in respect of the Part and Schedule of the said Act; 
• Conducts gauging activities on all excisable goods under the control of the excise unit, verifies and ratifies gauges and signs off on gauging certificates; 
• Conducts audits of production systems used by manufacturers to determine the correctness of tax based on changes in the rates etc; 
• Conducts audits of the company’s operating procedures to ensure operations are done in accordance with the Excise Duty Act and Regulations; 
• Prepares reports on breaches committed against the Act and Regulations; 
• Prepares weekly reports on all inspections of manufacturing establishment showing the assessment of SCT for which each manufacturer is liable; 
• Ensures that seals affixed to pipelines, valves, cocks, flanges and any other point of connection have not been tampered with and remains intact; 
• Ensures that manufacturers maintain the standard that all Containers (Butts, Vats, Barrels, Holding Tank) containing spirits are properly secured after being filled, kept locked when not in use and remains in good condition; 
• Ensures that there is an officer present during filling, reducing and remanufacturing operations in the Registered Warehouse/Store; 
• Checks for correctness and verifies balances prior to and after weighing tanks, containers, respective scales and weighing methods flow. Dip stick and weighing machines; 
• Monitors and records denaturing activities, delivers sample to the Government Chemist for approval before giving the manufacturer permission for disposition; 
• Monitors the aging and decanting activities;
• Ensures that transfer of excisable goods within the warehouse or from the warehouse is accompanied by the required completed E7 or E17 forms; 
• Prepares and signs E18 forms (consignment note) for all prescribed goods leaving the Warehouse/Stores; 
• Determines and assesses stock efficiency in accordance with the Excise Act 
• Maintains integrity samples in sterile and secured environment for the period stipulated for evidential purposes; 
• Prepares Statements; attends court hearings and gives testimonies regarding work performed; 
• Advises the approved manufacturers of variances found and provides reminders of the rules of the Excise Act; 
• Supports the identification and management of risks within the organization and by extension the respective area of work; 
• Performs other related duties assigned by the Supervisor, Excise. 

PERFORMANCE STANDARDS

This job is satisfactorily performed when: 

• The SCT on prescribed manufactured goods are accurately calculated in accordance with established standards and within agreed timeframe; 
• Production, storage and the movement of prescribed manufactured goods are monitored in accordance with established standards and agreed timeframe; 
• Destruction of prescribed damaged goods are witnessed and certified according to established standards and within agreed timeframe; 
• Pre-licensing investigations are conducted and register of licenses granted to manufacturers maintained in accordance with established standards and agreed timeframe; 
• Statement of bauxite levy payments are prepared in accordance with established standards and within agreed timeframe;
• Audits of alcohol usage by entities that utilize excisable component in production are conducted in accordance with established standards and agreed timeframe; 
• Ledgers recording duty free goods are prepared and maintained according to established standards; 
• Audits of production systems used by manufacturers are conducted in accordance with established standards and within the agreed timeframe; 
• Resolution process to investigate and resolve taxpayers complaints are followed;
• Excisable goods produced/sold contrary to the Excise and GCT Acts are seized; 
• Persons operating contrary to the Excise and GCT Acts are reported and arrests made in accordance with the established standards and respective authorities; 
• Reports prepared and submitted in keeping with established standard and agreed timelines. 

AUTHORITY TO:

• Forfeit goods and paraphernalia; 
• Arrest suspects engaging in unauthorized activities; 
• Raise assessments; 
• Recommends prosecution for persons breaching the Excise Duty and GCT Acts;
• Recommends amendments to Standard Operating Procedures 

REQUIRED COMPETENCIES

Specific Knowledge 

• Excellent knowledge of all the relevant tax laws, regulations and guidelines related to excise; 
• Excellent knowledge of the Financial Administration and Audit (FAA) Act and other financial regulations and guidelines; 
• Excellent knowledge of Tax Administration Jamaica’s operations, functions and Code of Conduct; 
• Excellent knowledge of auditing and applicable standards and techniques;
• Working knowledge of standard business operational and commercial practices;
• Working knowledge of computer systems and relevant applications. 

Required Skills and Specialised Techniques 

• Excellent decision-making, planning and organizing skills; 
• Excellent communication, interpersonal and team building skills;
• Excellent negotiating and/or advocacy skills; 
• Excellent gauging skills 
• Proficient in the use of Microsoft Word & Excel. 

Qualification and Experience 

• BSc in Business Administration or the equivalent; 
• Certificate in the Sciences would be an asset 
• Three (3) years’ work related experience. 

WORKING CONDITIONS

• Disagreeable working environment; 
• Irregular working hours, including weekends and public holidays;
• High risk/dangerous environment; 
• Travel (40% to 50%).