FSP - International Legal Expert Publication in MoF Website

            Background

The Afghanistan Revenue Department (ARD) is a government institution responsible for the administration and collection of tax and non-tax revenue. During the previous years, with the support of donor community, considerable achievements have been made by the ARD in its ability to increase taxpayers’ compliance and to collect tax revenue.  These efforts include a wide range of reforms and restructuring within the ARD, particularly the segmentation of the taxpayers into Large, Medium and Small groups and the rollout out of these offices to some selected provinces. However, a number of gaps and deficiencies still exist in both the organisational structure and in the operations of the ARD as an institution.

To build on the achievements made to date, and with the support of the World Bank, the ARD intends to implement further improvements to the organisational structure as well as to support the operations of the entire ARD following government legal requirements especially those that relate to tax administration. As such, an international legal expert is required to provide legal support to the ARD in regard to legal review and drafting as well as advisory on the management of taxpayer disputes, where required. 

2. Objective

The international legal expert will provide support to the ARD in legal interpretation of the existing tax laws and in reviewing tax legislation as required. The incumbent will provide various advices to ARD in all legal matters, fiscal issues and management of international agreements and conventions in a bid to support effective and efficient operations of ARD.

The expert will need to be aware that the ARD is in a period of intense change that includes new information technology systems as well as the implementation of a functional base structure (currently under the process of approval) and should ensure that all reforms are done in accordance with the legal framework of the country.

3. Scope of work

The expert will work closely with the Legal Services and Policy Directorate providing legal support in the areas of legal review, drafting as well as interpretation of existing tax laws and international agreements. The expert will work in close collaboration with the office of the Director General (DG) to provide support in regard to the management of international agreements and conventions as well as drafting of DG’s instructions (in collaboration with legal directorate) to be implemented by the ARD directorates.

Specific tasks will include:

1. Advising and formulating legislative change recommendations;
2. Providing support for drafting tax laws and processing the drafts through legislative review procedures with MoJ (Taqnin) and Parliament;
3. Providing guidance based on international best practice and supporting the review of the Income Tax Manual and certain procedures, in partnership with ARD legal officers and donor community, where required;
4. Providing legal advice on tax related issues and help in interpreting tax laws and regulations;
5. Advising the DG ARD and Senior Management Team (SMT) on legal matters and helping to build a positive image of ARD;
6. Supporting ARD with preparation for negotiations of conventions on avoidance of double taxation;
7. Drafting Memorandums of Understanding between ARD and other ministries, departments, agencies or similar Organization;
8. Other support as may be requested by the Director General.

4. Key Outputs
5. Review of Income Tax Law  amendment
6. Support ARD’s Legal department with the review and amendment of the Income tax Manual based on recent amendments of the income tax law.
7. Develop a comprehensive guide for tax treaties Double Taxation Avoidance Agreement (DTAA) negotiation.                       
8. Review and update the Double Taxation Avoidance Agreement Model for Afghanistan.  
9. Develop initial draft of the Risk Based Compliance Ruling.                        
10. Develop initial draft of VAT refund regulation, review of manual, rulings.
11. Review and amend Value Added Tax Manual and Public Ruling as per international best practice.
12. Develop detailed transfer pricing regulation
13. Prepare consolidated up-to-date versions of the Income Tax Law, Tax Administration Law and Value Added Tax Law in a single text for each year.

In case the deliverables are not completed within the stipulated timeframe, the consultant will be required to complete the deliverables without additional cost.

5. Work Station:

The International Legal Expert will work closely with the ARD Director General and Legal Services and Policy Directorate.

6. Line of Reporting

The International Legal Expert will report to the Director of Legal Services and Policy Directorate and will liaise with the ARD Director General as required.

7. Payment Schedule

The Consultant will be paid against each deliverables as per the below schedule:

8. Duration and Timeframe

The expert will be appointed for a period of 6 months, but actual working days will be 155 days excluding Fridays.

9. Conflict of interest:

The attention of interested Consultants is drawn to Section III, paragraphs, 3.14, 3.16, and 3.17 of the World Bank’s “Procurement Regulations for IPF Borrowers” July 2016 Revised November 2017 and August 2018 (“Procurement Regulations”), setting forth the World Bank’s policy on conflict of interest. 

10. Minimum Qualifications and Experience required

• Master’s Degree in law and/or economics, taxation, public finance, public administration or other relevant field;
• At least 10 years of experience in the area of taxation, including in post-conflict countries; 3 of which must have been in a senior management position in the public or private sector, past advisory services in a revenue administration field are considered an advantage; 
• Proven experience in legislative drafting. Legislative drafting in revenue matters is considered an advantage;
• Knowledge of public administration and disputes resolution mechanism is essential; awareness of the Afghan cultural norms and standards is considered an advantage;
• Excellent communication skills – ability to communicate efficiently and effectively in English;
• Ability to manage teams and work in multicultural environment;
• Excellent report writing and presentation skills;
• Proficient user of MS Office applications (Word, Excel, PowerPoint);
• Ability to work under pressure and meet tight deadlines.

Location: Based in Kabul, Afghanistan.

Note: Eligibility requirements in compliance with paragraphs 3.21, 3.22, & 3.23 of the World Bank’s Procurement Regulations for IPF Borrowers, Procurement In investment Projects Financing, Goods, Works, Non-Consulting and Consulting Services July 2016, revised November 2017.

The attention of interested Consultants is drawn to paragraph 3.16 and 3.17 of the World Bank’s Procurement Regulations for IPF Borrowers, Procurement In investment Projects Financing, Goods, Works, Non-Consulting and Consulting Services July 2016, revised November 2017, setting forth the World Bank’s policy on conflict of interest.  In addition, please refer to the following information on conflict of interest related to this assignment as per paragraph 3.16 and 3.17 of World Bank’s Procurement Regulations for IPF Borrowers available at www.worldbank.org/.

Individual Consultants will be selected through IC in accordance with the procedures set out in the World Bank’s Procurement Regulations for IPF Borrowers, Procurement in investment Projects Financing, Goods, Works, Non-Consulting and Consulting Services July 2016, revised November 2017.

Expressions of interest must be delivered in a written form to the address below (in person, by mail, or by e-mail) by DATE, 14 August, 2021 by 12:00 Hours.

Please submit your CVs to the blow email address:

Jawad.ahmadzai@yahoo.com and copied to jahadullah.1984@hotmail.com & eimaljahangir@mof.gov.af