Job Type :
Full-time
Essential Duties and Responsibilities :
2. Analysis of Position
I. Key Outputs:
• Assistance to Taxpayers filing returns provided;
• Taxpayer application for registrations processed;
• Information to promote voluntary compliance provided;
• Customer queries resolved and service requests completed;
• Taxpayers’ reminders dispatched;
• Complex revenue law infraction cases investigated;
• Business of chronic delinquent taxpayer analysed and reported
• Outstanding tax debt from high valued cases collected and replacement for dishonoured cheques lodged to the appropriate bank account;
• Debt Restructure Program to recover tax debts which have been written-off prepared, enforced and monitored;
• Intelligence on delinquent taxpayers gathered from planned surveillance, executed and reported;
• Payment arrangements facilitated and monitored;
• Garnishment, Lien and Demand Notices and Stop Order prepared, served and monitored;
• Intelligence, reconnaissance, technical and physical support given to the police force when executing warrants of arrest;
• Affidavit to secure search warrant prepared;
• Assigned delinquent collection program for tax offices planned, executed and reported;
• Record of cases maintained;
• Reports prepared and submitted.
II. Key Responsibility Area:
Technical & Professional Duties
• Processes electronically or manually taxpayers’ application for registration;
• Handles taxpayers’ queries and service requests via various media in accordance with the requisite legislations;
• Delivers taxpayer service in accordance with the established standards and legislative requirements;
• Provides courtesy reminders to taxpayers about the due dates for their tax liabilities;
• Disseminates accurate information that promotes Belize taxpayer services and fosters voluntary compliance from the taxpayers;
• Assists taxpayer in completing and submitting relevant applications and tax returns;
• Updates individual and business taxpayers’ details and contact information;
• Reviews and reports files with discrepancies and possible duplications of TIN;
• Participates in the delivery of Tax Education programmes;
• Makes recommendation in the design of the taxpayers’ education programmes;
• Prepares and submits reports by agreed deadlines;
• Conduct interviews with taxpayers and/or their representatives to collect tax as due and initiate corrective action;
• Utilize information obtained from analysis of financial statements and other financial material to determine the delinquent taxpayers’ ability to pay;
• Negotiate payment arrangements/settlements with delinquent taxpayers and monitor payments to ensure deadlines are met;
• Collect payments for dishonoured cheques by:
o Verifying information on relevant system;
o Making contact with taxpayer for repayment of taxes;
o Enforcing recovery strategies for tax recovery;
• Conduct meetings with the responsible officer at the tax office to determine the scope, time and resources needed to execute a collection program;
• Secure key stakeholders and coordinate all activities required for the collection program;
• Submit a draft budget to the Assistant Deputy Director of Compliance Management for the monetary support needed for the program;
• Design and submit the collection program to the Assistant Director of Compliance Management and executes after approval;
• Evaluate, document, inform and manage the benefits from the collection program;
• Conduct analytical review of business module, procedures and financial records to ascertain if business is a going concern;
• Prepare write-off report and submits to Assistant Director Compliance Management;
• Conduct a cash flow analysis of future net inflows of the taxpayer to facilitate the design of a debt reconstruction schedule;
• Conduct quarterly review under debt reconstruction schedule to ascertain if portion of debt write-off is collectable;
• Provide intelligence and reconnaissance support to Compliance Officers or any other authorized group within BTS;
• Investigate the feasibility of third parties’ sources to which garnishment may be used to effect collection of the tax debt;
• Investigate and identify appropriate items owned by delinquent taxpayers to which administrative levy may be used to effect collection of the tax debt;
• Investigate properties owned by delinquent taxpayers (whether real or personal) which a registered lien may be used to effect collection of the tax debt;
• Prepare and submit a report identifying the appropriate enforcement tool to effect collection of the tax debt and the risk associated;
• Coordinate and execute the approved action from the Assistant Director of Compliance Management;
• Prepare and serve demand notice in pursuant of liabilities with a stipulated period and ensure that the time is adhered to;
• Interpret the various Acts, Regulations, policies and guidelines related to applicable programmes such as collection and enforcement of accounts receivable and filing requirements;
• Produce the necessary documentary evidence to be used in court cases to support the Government’s position;
• Promote voluntary compliance with the relevant revenue laws;
• Develop relationship with informants to obtain information related to cases;
• Exercise responsibilities for the custody of funds collected and ensure that there is no loss to the Government;
• Attend Liquidation Meetings and present Statement of tax liability;
• Maintain records of all cases assigned;
• Perform other related duties assigned by the Assistant Director Compliance Management.
PERFORMANCE STANDARDS
This job is satisfactorily performed when:
• Taxpayer services promoted during all relevant interactions.
• Taxpayer Education programmes satisfactorily delivered in accordance with plans;
• Taxpayer assistance in registrations and returns provided based in accordance with standard operating procedures;
• Information to promote voluntary compliance disseminated accurately and based on standards;
• Customer queries resolved and service requests completed in a professional and timely manner;
• Reminders to taxpayers completed in the prescribed time and as planned;
• Reports are accurate, complete and submitted by the required deadlines.
• The assigned outstanding tax debts are collected and lodged in accordance with the Tax Acts;
• All enforcement actions are executed in accordance with provisions of the tax laws;
• Surveillance activities are conducted as stipulated in the guidelines;
• Payment arrangements are made and negotiated with taxpayers and constantly monitored for adherence to the provisions of the settlement;
• Approved write-off recommendations are reflected in the taxpayers’ accounts;
• Records of cases assigned are maintained in keeping with established standards;
• Required Demand Notices, Summonses, levy writs and Judgement are prepared and served in accordance with the relevant procedures and guidelines;
• All relevant reports are accurately and comprehensively prepared and submitted by the due date.