Historique

The UNDP project is working on establishing institutionalised tax advisory services as a part of the standard consultancy support package offered to firms and individuals. Project outcomes will include development of a legal framework, guidelines and standards for the training and certification of tax advisors. The potential for outsourcing tax advisory services will be tested in a number of pilot enterprises.

Tax administration and regulation remains one of the biggest barriers to business. In Belarus, annual time expenditures on tax accounting, preparation and filing, and on dealings with the tax authorities average 319 hours, as compared to 177 hours in Russia, 188 hours in Kazakhstan, 218 hours in Germany, and 122 hours in Sweden. 

Tax advising is a part of a standard business services package for legal entities and individuals, and constitutes a viable industry in most countries worldwide. Tax advisors act as qualified intermediaries between taxation agencies and taxpayers. They play key roles in building constructive relationships among all actors in the taxation system. As standard part of business support services, availability of tax advising is an expectation shared by most foreign investors.   

Proposals for tender ref.num 652/2014 should be submitted to e-mail tenders.by@undp.org no later than 17.00, 05 August 2014 (Minsk time) or by fax +375 17 326 03 40 or to the following address: UNDP Office, Kirau Street 17, 6^th floor, 220050 Minsk, Belarus (ref. num. of the tender 652/2014 should be indicated on the envelope).

Any request for clarification must be sent in writing, or by standard electronic communication to the e-mail taisiya.yeletskikh@undp.org. UNDP will respond in writing or by standard electronic mail and will send written copies of the response, including an explanation of the query without identifying the source of inquiry, to all consultants.

Devoirs et responsabilités

The overall project goal objective is to improve the business environment and investment climate in Belarus by establishing tax advisory services.

The objectives to be addressed by the project are as follows:

• To create a favourable legal environment for establishing tax advisory services;
• To facilitate training for tax advisers, including through development of qualification requirements, training curricula and guidelines for training and accreditation;
• To promote institutionalised tax advisory services by raising professional and public awareness and testing a new model of tax servicing.

The innovative nature of the project outcomes dictates the need for international expertise to support education and awareness-raising activities, provide professional advice in the drafting of regulatory documents on tax advisory services, and train the cadre of tax advisors.

The Consultant shall be responsible for conceptualising/outlining a draft legislative instrument on tax advisory services and for preparation of a curriculum and syllabus of a further education course for certified tax advisers. The incumbent shall conduct a workshop on international tax advisory practices and on the instructional/teaching methodology applied in the training of tax advisers, and a series of workshops on international practices of tax outsourcing for the pilot team of national tax advisers. The Consultant will also be expected to provide ongoing advice to the local consultants on matters relevant to the development of the legal framework for tax advisory services and the structuring of the training and certification processes for tax advisers.

The assignment will be performed in two stages.

Stage 1: 15 August 2014 - 15 December 2014.

By the end of Stage 1 the International Consultant is expected to complete the following tasks:

• Draft a concept and the core provisions of a legislative instrument that lay the legal foundation for the sustained provision of tax advisory services and define the modalities of the interaction between the state, tax advisers, and the taxpayers;
• The concept shall include an outline of the legislative instrument, and a description of the key matters to be addressed in each section of the instrument. The Concept is expected to detail the terms and definitions, the rights, duties and responsibilities/liabilities of a tax advisor, the qualification requirements and assessment procedures, termination of the tax advisor status; arrangements for the provision of the services (contract, rates), professional liability insurance requirements, client rights and duties, and the objectives, functions, authority and governance of professional associations. The concept will be utilised by the local experts from the Working Team No.1 ("Creating an enabling legal framework for tax advisory services") to draft the relevant legislation;
• Conduct a workshop (of at least 3 hours in duration) reviewing the international practices relevant to training of tax advisers and the teaching methods/pedagogy applied.

Target audience

Team of trainers, comprised of specialists in taxation, corporate law, practicing auditors, and taxation agency employees to be engaged in the training of a pilot cohort of tax advisers; employees of the Ministry of Taxes and Duties and Ministry of Education, teaching staff from the economics universities and further education institutions, and local experts.

The workshop content shall include a review of the international practices relevant to the training of tax advisers, and the methodologies/pedagogy. Specific subjects to be addressed include the list of disciplined in the training curricula, lecture/workshop/independent study topics, further education curriculum structures, including differentiation by sector of specialisation, case study materials, and other examples of instructional materials. 

The workshop programme is subject to approval by the Project Manager no later than one months before the scheduled date of the workshop.

The presentations/handouts must be received no later than two weeks before the scheduled workshop date:

• Provide at least ten hours of on-line support to the national consultants responsible for the drafting of a legal instrument on tax advisory services and the minimum requirements for tax advisor training and certification programmes.

 Stage 2: January 2015 – 15 July 2015:

• Prepare an analytical review of current international practices regarding tax advisor assessment processes, including descriptions of the content/subject areas, exam types, samples of exam items and practical tests, and other materials used in tax advisor certification. The examples contained in the review will be used as samples for the design of the tax advisor assessment processes and professional exam items;
• Prepare handouts/training materials and conduct a series of workshops (of at least 8 hours in length) on international tax law and international tax outsourcing practices for the pilot cohort of national tax advisers;
• Monitor the training of the pilot cohort of national tax advisers, resulting in recommendations on improvements of the pedagogy and curriculum;
• Provide at least 10 hours of on-line advice/support to the Project Manager and the local consultants in the design of the training curricula, pedagogies, and support materials for tax advisor training and certification.

• Concept/key provisions of a draft legislative instrument on tax advising (on at least 15 A4 pages;
• Workshop programme on international practices and pedagogies in tax advisor training, subject to approval by the Project Manager;
• Instructional materials/handouts for the workshop participants (on at least 15 A4 pages);
• Workshop of at least 4 hours in duration, reviewing the international practices relevant to training of tax advisers and the teaching methods/pedagogies.

• Analytical review of the practices of tax advisor assessments, with examples of examination materials (at least 20 A4 pages);
• Workshops on international tax law for the pilot national tax advisor cohort (of at least 8 hours in duration;
• Workshop for the pilot tax advisor cohort on international tax outsourcing practices (of at least 2 hours in duration);
• Handouts for the international tax law workshop (on at least 30 A4 pages);
• Handouts for the international tax outsourcing workshop (on at least 10 A4 pages);
• Analytical summary of the outcomes of tax advisor training monitoring (on at least five A4 pages).

Compétences

Functional Competencies:

• Knowledge of international practices relevant to the legal environment for tax advisory services, the work of professional associations, outsourcing of tax advisory services, professional liability insurance for tax advisors;
• Excellent communication, coordination and management skills.

• Demonstrates commitment to UNDP’s mission, vision and values;
• Displays cultural, gender, religion, race, nationality and age sensitivity and adaptability;
• Highest standards of integrity, discretion and loyalty.

Qualifications et expériences requises

Education:

• University degree (at least bachelor's) in finance, accounting, or law.
  

Experience: 

• Experience in tax state agency is an advantage;
• At least five years of work experience in tax advising of SME including on outsourcing basis. Professional license on tax advising is an advantage;
• At least five years of teaching experience in Taxes at the universities or educational centers for tax advisers;
• At least ten publications on Taxes, training materials for tax advisers;
• Personal experience in the drafting of regulatory documents on tax advisory services, comments to legislations, professional standards for tax advisers or advising government agencies on creation of favourable conditions for tax advisory services.