Senior Tax Auditor

JOB PURPOSE

To conduct independent audits and investigations of highly complex and sensitive corporate entities and individuals, to determine liability for taxes administered by Tax Administration Jamaica as well as to provide guidance to and assist with the mentoring and coaching of less experienced officers and provide any required support to the Audit Manager. 

KEY OUTPUTS

• Audits conducted and assessments raised; 
• Audit findings and recommendations prepared and presented; 
• Enforcement action recommended; 
• Input for the preparation of annual audit plan and protocols provided; 
• Input for briefs and position papers on highly complex and controversial issues provided;
• Reports prepared and submitted. 

KEY RESPONSIBILITY AREAS

Technical and Professional Duties 

• Assesses cases for potential compliance issues and audit risks; 
• Undertakes pre-contact analysis and plans the audit; 
• Researches and examines relevant source documents and analyses information internal and external to TAJ to arrive at audit conclusions; 
• Observes, compares and reviews financial records at the taxpayer’s/representative’s business location to determine taxpayers’ compliance with tax laws and tax liability; 
• Compiles spreadsheets, organizes detailed financial data, and audit notes analysed based on established standards; 
• Prepares working papers and audit reports in accordance with standards; 
• Prepares and presents/communicates audit findings, interpretations made of tax laws, regulations and rulings, proposed adjustments, penalty recommendations and resolution of technical and significant audit issues to taxpayers/representatives and attempts to secure taxpayers’ agreements to final settlement decisions; 
• Follows and documents the audit trail in accordance with standards;
• Conducts, analyses and reviews technical audits in accordance with accounting principles and auditing procedures; 
• Analyzes and evaluates accounting and auditing problems and develops and recommends effective auditing procedures and programmes; 
• Participates in developing and establishing audit protocols; 
• Participates in preparing risk management reports to identify significant erosion of the tax base; 
• Educate taxpayers on tax laws, TAJ’s policies and procedures and all rights and obligations; 
• Makes recommendation to improve the effectiveness and efficiency of relevant work processes and enhance customer service; 
• Attends tax hearings, prepares statements and gives testimony regarding work performed; 
• Responds to enquires from taxpayers and/or their representatives regarding tax laws and TAJ’s policies and procedures; 
• Coaches and mentors team members in the performance of work assignments; 
• Demonstrates continuous effort to improve operations, decrease turn-around times, streamline work processes, and works cooperatively and jointly to provide quality, seamless customer service; 
• 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 Audit Manager. 

PERFORMANCE STANDARDS

This job is satisfactorily performed when: 

• Integrated audits and assessments are conducted in accordance with local and international auditing and accounting standards; 
• The most appropriate enforcement actions are recommended in accordance with the guidelines; 
• Relevant and appropriate input is provided for preparation of the annual Audit Plan; 
• Appropriate input is provided for the preparation of briefs and presentation papers by the stipulated time;
• Reports prepared and submitted in keeping with established standard and agreed timelines. 

AUTHORITY TO:

• Recommend amendment to auditing procedures and programmes; 
• Recommend amendments to tax legislation, policies and application; 
• Respond to taxpayers’ queries in relation to proposed assessment and other audit related issues. 

REQUIRED COMPETENCIES

Specific Knowledge 

• Comprehensive knowledge of local and international auditing and accounting techniques and standards; 
• Comprehensive knowledge of accounting principles, procedures and practices;
• Comprehensive knowledge of the relevant tax laws, regulations and guidelines;
• Comprehensive knowledge of TAJ’s operations, functions and Code of Conduct;
• Comprehensive knowledge of tax avoidance practices and international tax issues; 
• Sound knowledge of standard business operating and commercial practices (both local and international);
• Sound knowledge of computer systems and the relevant applications. 

Required Skills and Specialised Techniques 

• Excellent analytical, decision-making and problem-solving skills; 
• Excellent time management skill; 
• Excellent communication and interpersonal skills; 
• Excellent negotiating skill; 
• Excellent planning and organising skills; 

Qualification and Experience 

• Bachelor’s Degree in Accounting, Finance, Business Administration or the equivalent qualification; 
• Diploma in Tax Audit and Revenue Administration (TARA); 
• Three (3) years work related experience. 

WORKING CONDITIONS

• Normal office environment; 
• Significant field work; 
• Exposure to dust, dirt and inclement weather conditions; 
• Travel (50% - 60%).