Department :
Belize Tax Service
Sub Category :
General Sales Tax Officer III
Job Type :
Full-time
Essential Duties and Responsibilities :
Analysis of Position
I. 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 controversial tax issues provided;
• 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;
• Assess cases for potential compliance issues and audit risks;
• Conducts pre-contact analysis and plans the audit;
• Research and examine the relevant source documents and analyses information internal and external to BTS to arrive at audit conclusions;
• Examine, compare and review financial records at the taxpayer’s/representative’s business location to determine taxpayers’ compliance with tax laws and tax liability;
• Compile spreadsheets, organize detailed financial data and audit notes and conduct analysis;
• Prepare working papers and audit reports in accordance with standards;
• Prepare and present/communicate 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 attempt to secure taxpayers’ agreement to final settlement;
• Follow and document the audit trail in accordance with standards;
• Analyse and review technical audits in accordance with accounting principles and auditing procedures;
• Analyse and evaluate accounting and auditing problems and develops and recommends effective auditing procedures and programmes;
• Participate in developing and establishing audit protocols;
• Participate in preparing risk management reports to identify significant erosion of the tax base;
• Educate taxpayers on tax laws, BTS policies and procedures and all rights and obligations;
• Make recommendations to improve the effectiveness and efficiency of relevant tax audit processes and enhance customer service;
• Attend tax hearings, prepares statements and gives testimony regarding work performed;
• Responds to enquires from taxpayers and/or their representatives regarding tax laws and BTS policies and procedures;
• Demonstrate continuous effort to improve operations, decrease turn-around times, streamline work processes, and work cooperatively and jointly to provide quality, seamless customer service;
• Performs other related duties assigned by the Assistant Director Audit.
PERFORMANCE STANDARDS
This job is satisfactorily performed when:
• Audits and assessments are conducted in accordance with local and international auditing and accounting standards;
• 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;
• Accurate and comprehensive reports are prepared in using required format and submitted by the due date.
Reporting Responsibility :
The Tax Officer III will report to the Assistant Director Audit/Large Taxpayer Office
Accountable for :
N/a
Employment Type :
Permanent Establish
Required Travel :
Occasionally
Comments :
Government Payscale 16 of $30,171 x 1,310 - $55,061 per annum.
Vacancy Circular :