Senior Technical Specialist

JOB PURPOSE

To provide technical advice and support to the Executive on a variety of issues including the development of TAJ’s positions and strategies in respect of technical issues arising from tax measures, tax policies or the administration of the tax laws; prepare Practice Notes and Private Rulings for publication in collaboration with the attorneys and to actively participate on the Interpretations, Ruling and Opinions Committee (IROC); provide technical tax related advice and support to TAJ’s staff on programmes/projects and collaborate with the attorneys on the negotiation of international tax agreements. 

KEY OUTPUTS

• Practice Notes, Private Rulings, Technical Bulletins, Advisories and other documents prepared; 
• IROC meetings attended and relevant advice provided; 
• Proposed tax regimes, policies and measures analysed and assessed; 
• Guidance Notes on annual tax measures, technical manuals and other publications prepared and updated; 
• Technical issues arising from objections determined and recommendations made;
• Technical advice on tax related issues provided ; 
• Support in the negotiation of international tax agreements provided;
• Technical inputs for the development of programmes provided; 
• Workshops and training sessions on technical tax related issues conducted;
• Reports prepared and submitted. 

KEY RESPONSIBILITY AREAS

Technical and Professional Duties 

• Provides expertise in the interpretation and application of technical aspects of statutes governing all tax types; 
• Performs the role of technical advisor to the Executive; 
• Conducts research and responds to tax related queries from internal and external stakeholders. 
• Makes recommendations to the Executive for the determination of technical issues arising from Objections and other interactions with taxpayers; 
• Provides assistance and guidance to the Tax Policy Unit of the Ministry of Finance for the development of annual tax measures; 
• Analyses and assesses the potential administrative impact of new tax legislation, policies and measures; 
• Collaborates with TAJ attorneys on review of draft legislation; 
• Prepares Technical Notes for the guidance of stakeholders in respect of the implementation of tax measures; 
• Attends meetings, including sittings of Cabinet, Cabinet Committees and Parliament to provide technical advice on legislation under consideration; 
• Collaborates with TAJ attorneys to develop research based interpretations and administrative policies for the preparation of Practice Notes and Private Rulings; 
• Prepares Circulars, Technical Bulletins, Advisories and other communication materials on legal and technical tax related issues; 
• Compiles and maintains technical manuals and other publications as necessary; 
• Collaborates with TAJ attorneys on the development of model international tax agreements in preparation for negotiations; 
• Serves as a member of the Jamaican double taxation treaty negotiation team; 
• Collaborates with the TAJ Exchange of Information Office for the provision of responses to queries received from other tax jurisdictions; 
• Performs the role of Principal Advisor on technical issues for programmes in the respective functional areas; 
• Provides technical advice to the Tax Dispute and Resolution Section and Operations Division with respect to matters arising from tax disputes and the implementation of programmes/projects; 
• Determines and recommends technical adjustments to programmes and projects based on the monitoring of results; 
• Provides support to various operational areas of TAJ through targeted training and consultancy; 
• Identifies weaknesses in TAJ’s operational practices and procedures and recommends legislative or administrative solutions; 
• Conducts research and special studies and makes recommendations to support the utilization of the most efficient and effective strategies in the implementation of the programmes; 
• Conducts technical tax workshops for staff as well as taxpayer organizations and other stakeholders. 
• Prepares and delivers presentations on tax related issues. 
• Participates in tax related forums of various types; 
• Makes recommendations for the development of new training programmes and assists in their development. 
• Guides the work of the Technical Specialist; 
• Performs other related duties assigned by the Chief Technical and Tax Dispute Advisor. 

PERFORMANCE STANDARDS

This job is satisfactorily performed when: 

• High quality technical documents and publications of various types are developed and issued within the required timeframe; 
• Careful analysis and assessment is carried out on the proposed tax regimes, policies and measures and feedback provided in the required time; 
• Guidance Notes on annual tax measures, technical manuals and other publications are prepared and updated within the stipulated time; 
• IROC meetings are attended and the relevant interventions are conducted within the agreed timeframe; 
• Sound recommendations regarding technical and legal issues arising from objections and other interactions with taxpayers are provided; 
• Technical advice given, is accurate, clear, concise and provided in the required time;
• Robust and timely support is provided in the negotiation if international tax related agreements; 
• High quality technical input is provided for the development of programmes in the required time; 
• Workshops and training sessions for staff and other stakeholders on technical tax related issues are effectively conducted as scheduled; 
• Accurate, comprehensive reports are prepared and submitted by the due date. 

AUTHORITY TO

• Provide interpretations and guidance on tax related legislation and policies;
• Recommend amendments to tax legislation and policies; 
• Recommend changes to the implementation of tax legislation; 
• Determine and recommend adjustments to programmes; 
• Access relevant resources, documents and databases in order to carry out professional duties for the Authority; 
• Recommend changes to policies.

REQUIRED COMPETENCIES

Specific Knowledge 

• Expert knowledge of the Tax laws and regulations; 
• Expert knowledge of audit and accounting principles, practises and procedures;
• Expert knowledge of tax administration operations and functions;
• Comprehensive knowledge of the Customs Law and practices;
• Comprehensive knowledge of commercial law and practices; 
• Sound knowledge of programme development and implementation;
• Knowledge of international tax laws and practices; 
• Knowledge of Double Taxation Treaties; 
• Working knowledge of computer systems and the relevant applications; 

Required Skills and Specialised Techniques 

• Excellent analytical, decision-making and problem-solving skills;
• Excellent negotiating and advocacy skills; 
• Excellent communication and interpersonal skills; 
• Good time management; 
• Good knowledge of training and presentation techniques. 

Qualification and Experience 

• MSc. Degree in Accounting, ACCA Level 3 or the equivalent qualification;
• Post-graduate training in Accounting, Revenue Law or Tax Auditing; 
• Training and Experience in International Taxation, Business Management or Financial Management 
• Five (5) years’ experience, three (3) of which should be at the Technical Specialist level. 

WORKING CONDITIONS

• Normal office environment; 
• Irregular and extended working hours at times; 
• Critical deadlines; 
• Travel (20-25%).