Cardno Emerging Markets
Cardno - Building Pacific Capacity Program (BPaC)
25th May 2022
About the BPaC Program
The Building Pacific Capacity Program (BPaC) is an Australian Government initiative funded by the Department of Foreign Affairs and Trade (DFAT) and managed by Cardno Emerging Markets. It provides Pacific Island Countries with a suite of flexible, fit-for-purpose options that support broad governance and stability development outcomes.
About the Partner Organisation
The Ministry of Finance and Sustainable Development (MoF) is an important Government of Nauru agency, mandated to oversee and coordinate the effective management of public finance and resources.
MoF’s mission is to ensure that the financial resources of the Republic of Nauru are managed in accordance with the law and are utilised in an efficient and effective manner.
The objectives of the Ministry of Finance and Sustainable Development include:
About the Role
The Tax Reform Implementation Adviser will support the Nauru Ministry of Finance and Sustainable Development to implement and administer tax reforms under the National Sustainable Development Strategy 2005-2025. As an advisory role, it is expected that capacity development will be a large proportion of the advisers workplan and approach with departmental personnel.
Commencing this role remotely is negotiable if deployment to Nauru is delayed due to travel and border restrictions. However, applicants should note that it is a requirement for this role to be based in Nauru on a long term basis.
In recent years, the Government of Nauru has embarked on a program of taxation reforms as an initiative under their National Sustainable Development Strategy (2005-2025). Technical Assistance provided by both the Pacific Financial Technical Assistance Centre (PFTAC) and DFAT has assisted with the introduction of Phase 1 and 2 of the taxation reforms.
Phase 1 reforms involved the introduction of a Revenue Administration Act and an Employment and Services Tax Act, both of which became effective 1 October 2014. Following on from that, Phase 2 reforms, which involved the introduction of a Business Tax Act were introduced effective 1 July 2016.
Extensive taxpayer education exercises have been undertaken, and a comprehensive registration project was also conducted. Administrative systems and processes have been put into place and require monitoring and review to ensure they are the most efficient and effective. A Compliance Improvement Strategy has also been developed with compliance initiatives to be undertaken, commensurate with the development of the staff skill base.
As a member of the Global Forum, Nauru is a signatory to the Convention on Mutual Administrative Assistance in Tax Matters (EOI); has committed to the Automatic Exchange of Financial Account Information in Tax Matters (AEOI) if the circumstances become relevant; and, has committed to the Base Erosion and Profit Shifting (BEPS) Minimum Standards to the extent that this will become relevant to Nauru.
Nauru Revenue Office (NRO)
The Secretary for Finance has overall policy and administrative responsibility and reports directly to the Minister for Finance and Sustainable Development. The Secretary has delegated the operational responsibility and decision making to this role, the Deputy Secretary for Revenue, who has overall responsibility for managing the business of the NRO.
In order to accommodate the recently introduced reforms, the NRO has been re-structured with the creation of a new Taxation Division. New positions were created, a recruitment exercise was undertaken and staff appointed to the positions. As the Nauru tax regime is a self-assessment system based on voluntary compliance, on-going taxpayer education and compliance initiatives need to be undertaken to ensure that there is full compliance with the tax laws. The continued commitment of both government and NRO staff has seen the successful ongoing implementation of the new taxation reforms.
In addition to administering the tax laws, the NRO has full responsibility for all Government of Nauru cashiering functions covering all cash payments and receipts, together with administration of all Bendigo Agency cash reserves. The NRO also administers the Gaming Act 2011; has responsibility for Price Control compliance; has responsibility for Superannuation Act compliance; and the issuance of driver licences.
This position will provide support across all NRO functions including support to the Secretary and Minister for Finance relative to all tax related matters. The assignment complements the mutual commitment between the Governments of Nauru and Australia to address priority outcomes, including “support the development of an economy based on multiple sources of income”. The introduction of tax reforms has resulted in the substantial collection of tax revenues and contributes significantly to the National Budget.
Relationship management, performance management and reporting
The Tax Reform Adviser will report to and be accountable to the Deputy Secretary for Revenue, Ministry of Finance, Government of Nauru (this role currently filled remotely by a BPaC Adviser, with an in-country presence from the new adviser expected in mid-2022).
The Adviser will be required to work closely with local counterparts and colleagues and transfer knowledge.
Key outputs and deliverables, as defined in the approved Workplan, are to be reported to Secretary for Finance and Sustainable Development, DFAT and the BPaC Team Leader. The adviser must provide 6 monthly reports and monthly situational reports (verbal) as requested.
The adviser must develop a detailed Completion Report in collaboration with MoF outlining progress against objectives, capacity development results, sustainability of outcomes, lessons learned and follow-on support that may be required.
Role responsibilities and objectives
1. Assist the Nauru Revenue Office (NRO) to implement further tax reforms
2. Develop and implement a revised 2022/2023 Compliance Improvement Plan designed to address identifiable risks to the revenue
3. Implement a dedicated program of capacity building initiatives for all NRO Tax Division staff
4. Review and, as required, upgrade tax processes and procedures designed and implemented for tax filing, payment and assessment of domestic taxes
5. Promote the capacity of taxpayers to comply; ensure effective compliance monitoring; and, instill community confidence in the tax system and its administration.
6. Support the mainstreaming of GEDSI principles into the Division
Essential personal attributes:
Essential qualifications and experience:
Desirable qualifications and experience:
How to Apply?
We welcome your interest in joining the BPaC Program as an adviser.
Please review the Terms of Reference before applying: https://bit.ly/37b43X2
Please also take the time to look at the BPaC information sheet: https://bit.ly/31wlPkc
All applications must be submitted via the Cardno website (https://clientapps.jobadder.com/41217/cardno/3900378), and include the following:
Applications must be submitted by Wednesday 25th May 2022 (11:59pm Australian Eastern Standard Time).
Kindly note that applications that do not address the key selection criteria will not be considered. Only shortlisted applicants will be contacted.
We welcome and encourage applications from people of all backgrounds and abilities, LGBTQ+, women, mature age workers and people with different abilities.
Questions can be directed to email@example.com
Please note that due to COVID-19 travel restrictions this position is classified as unaccompanied. Applicants will need to undergo psychometric and medical screening prior to deployment. Housing, mobilisation, and demobilisation airfares will be provided as part of the overall remuneration package.
Amendments to the position’s Terms of Reference may be made during the period of the engagement as required.
Cardno is committed to Safety and the Prevention of Sexual Abuse and Harassment (PSEAH), Child Protection and bribery prevention. We want to engage with the right people to deliver our client programs. As part of our approach you will be subjected to formal background screening, criminal record checks, employment verification, and periodic compliance checks. All Cardno staff receive safety, compliance and safeguards training and are responsible for contributing to a safer working culture.
Cardno is equal opportunity employer Cardno encourages women to apply. Cardno recognises the moral and legal responsibility to provide an equal opportunity workplace by ensuring that all recruitment and selection decisions are based on the best qualified and experienced candidate who can perform the genuine inherent requirements of the position.