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:

• Ensuring that legislative requirements that relate to the management of public money are adhered to.
• Providing policy advice and options to Government in relation to a wide range of fiscal, economic and development issues.
• Providing policy advice and support to improve the financial performance and oversight of SOEs. 
• Coordinating the development of and monitoring and reporting on the annual Budget and the Development Fund.
• Improving the effectiveness of the administration of government revenues thereby improving Nauru’s domestic revenue collections. 
• Coordinating development and review of the National Sustainable Development Strategy(NSDS), including ensuring that NSDS priorities are being given due attention in the annual budget.
• Obtaining and mobilising donor support for development projects and act as the point of contact for development assistance coordination. 

 

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 

• Work collaboratively with GON to ensure all tax reform measures are delivered in a timely manner;
• Develop tax processes and procedural design as required;
• Assist in the delivery of taxpayer education through workshops, website, media and public forums; and,
• Other duties as may be directed from time to time by the Secretary for Finance.

 

2. Develop and implement a revised 2022/2023 Compliance Improvement Plan designed to address identifiable risks to the revenue

• Draft one year revised Compliance Improvement Plan (2022/2023), following on the compliance improvement program implemented in 2021; and,
• Prepare Tax Rulings as required, addressing key compliance and tax technical topics.

 

3. Implement a dedicated program of capacity building initiatives for all NRO Tax Division staff 

• Implement extensive tax technical and procedural training with an emphasis on fundamental accounting, tax audit and tax technical compliance training workshops;
• Conduct formal training sessions on tax law interpretation and application: and,
• Provide on-the-job training and mentoring of staff.

 

4. Review and, as required, upgrade tax processes and procedures designed and implemented for tax filing, payment and assessment of domestic taxes

• Ensure the NRO website is current with up to date taxation forms, guides, rulings and all relevant taxation information.

 

5. Promote the capacity of taxpayers to comply; ensure effective compliance monitoring; and, instill community confidence in the tax system and its administration.

• Develop improved Taxpayer Services and Tax Compliance capability within the NRO;
• Develop communication and taxpayer education strategies to assist taxpayers in meeting their obligations;
• Ensure that NRO staff are available to handle enquiries and trained to ensure that accurate information is provided to taxpayers;
• Develop compliance strategies to effectively deal with community intelligence and implement high visibility compliance activities;
• Further develop and enhance the current risk assessment process and assist staff in undertaking taxpayer risk assessments; and,
• Implement and undertake compliance initiatives to ensure compliance by the business community with the requirements of the Nauru Superannuation Law, and the Nauru Price Control and Consumer Protection legislation.

 

6. Support the mainstreaming of GEDSI principles into the Division

• Provide advice and guidance on cross-cutting issues, such as child protection, gender equality and disability in line with relevant Australian aid policies and other appropriate standards.

 

Selection Criteria

Essential personal attributes:

• Strong interpersonal and communication skills including the ability to communicate complex issues to a wide range of audiences and a good understanding of cultural sensitivities
• High level analytical skills with the ability to demonstrate sound judgement and negotiate to achieve outcomes
• An ability to work with limited resources and professional support
• Patience, flexibility, creative problem-solving skills, and a commitment to consultation

 

Essential qualifications and experience:

• Bachelor level degree or post-graduate tertiary qualifications in taxation, accounting, finance, business management or related discipline
• A minimum of 10 years’ experience in domestic tax administration
• Demonstrated experience in a developing Inland Revenue department
• A demonstrated capacity to analyse complex issues and implement reform programs that will impact significantly on the performance of a national tax agency
• Strong technical and practical knowledge of the systems, processes and policies used to interpret and administer tax laws including:
  • Taxpayer service
  • Compliance monitoring and enforcement
  • Domestic tax audit; and,
  • Strategies to mitigate tax compliance risks
• Experience in a range of capacity development approaches, including conducting training, mentoring and the development of procedures and manuals
• Understanding of the importance of cross cutting development issues such as gender, anti-corruption and disability.

 

Desirable qualifications and experience:

• Experience living and working in the Pacific region
• Relevant postgraduate qualifications

 
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: 

• Your CV, including the names and contact details of 2 professional referees 
• A cover letter, describing how your skills and experience are applicable to the selection criteria (no more than 250 words per criterion).

 

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 recruitment@bpacprogram.org.au 


Other information 
 
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.