Vacancy title:
Individual Consultant

Jobs at:
GIZ

Deadline of this Job:
14th September 2018

Duty Station:
Kigali, Rwanda

Summary
Date Posted: 6th September 2018 , Base Salary: Not Disclosed , Employment Type: Full-Time

Background and Context of the Assignment
The Rwanda Revenue Authority (RRA) was mandated by the Government of Rwanda to collect local government taxes and fees from March 2014. Law N° 59/2011 of 31/12/2011 establishing the sources of revenue of decentralized entities is currently undergoing a major revision, aiming to establish a property tax based on market values with a building and land component.

JOB DETAILS:
Expression of interest
Recruitment of Individual Consultant to Develop Chapter of RRA’s Tax Handbook and Brochure to Reflect the New Law on Decentralized Taxes and fees Terms of References for Individual Consultant to Develop a specific chapter on local government taxes and fees in the RRA Taxpayer’s Handbook as well as to develop teaching-materials including brochures/leaflets to reflect the New Law on Decentralized Taxes and fees.

The RRA has recently developed a comprehensive Tax Handbook, which is in accordance with the tax administration’s commitment to provide the best possible service to taxpayers (‘Here For You To Serve’). The RRA Tax Handbook is a simplified guide to help taxpayers understanding the tax laws and procedures for all tax types in Rwanda, including local government taxes and fees. It covers how to register, declare and pay each of the decentralized taxes and fees.

It is in this context that the RRA would like to newly draft the chapter on local government taxes of the Tax Handbook as well as to develop a teaching-material brochure to reflect the new property tax reform. The produced documents will be prepared to be used to inform citizens about the new law on decentralized taxes and fees after its publication.

Objective of the assignment
The main objective of the assignment is to develop a specific chapter on local government taxes and fees in the RRA Taxpayer Handbook as well as to develop teaching-materials including brochures/leaflets to reflect the new property tax reform in Rwanda.

The Handbook and its associated materials will help taxpayers to properly understand the new law determining the sources of revenue and property of decentralized entities and enable them to register, declare and pay decentralized taxes at least cost.

Scope of work

• During the assignment, the following documents, in addition to any other useful related materials, have to be consulted:
  
• Presidential order N° 25/01 of 09/07/2012 establishing the list of fees and charges levied by decentralized entities and determining their thresholds
  
• Ministerial order N° 005/12/12/TC of 06/08/2012 determining the modalities for the implementation of law N° 59/2011
  
• Tax Handbook (RRA, 2017)
  
• Teaching-material brochure on decentralized taxes (‘TUMENYE IMISORO YEGURIWE INZEGO Z’IBANZE’), RRA
  
• Training manual on local revenue administration (MINECOFIN and GIZ 2012)
  
• The consultant will liaise and work in close cooperation with the Regions and Decentralized Taxes Office, Taxpayer Services Department, the Planning and Research Department, and the Single Project Implementation Unit (SPIU) of the RRA.

The consultant will develop the:

• Chapter on local government taxes and fees of the new RRA Tax Handbook to reflect the new law, including practical examples
  
• Teaching-material brochure/leaflets on decentralized taxes to be in line with the new law
  
• RRA will approve the produced materials jointly with the GIZ Decentralization and Good Governance Program of the German Development Cooperation
  

Deliverables
In line with the objectives and scope of work, the deliverables of the engagement will include:

• Developed chapter on decentralized taxes and fees of the new RRA Tax Handbook to be in line with the new law, explaining the
  
• New property tax (who needs to pay; composition of a land and building component; different types of usage etc.)
  
• Tax rates on parcels of land; for land exceeding the standard parcel size; for undeveloped parcels of land
  
• Tax rates on residential, commercial and industrial buildings
  
• Declaration of the new property tax, including declaration for land exceeding the standard parcel size and for undeveloped land
  
• Updating the declaration and payment deadlines for decentralized taxes
  
• Penalties and fines for late declaration, late payment, non-registering, and incomplete/incorrect/fraudulent declarations
  
• Developed teaching-material including brochures and leaflets on decentralized taxes and fees in line with the new law.
  

Reporting arrangement
For this particular assignment, the consultant will report to the RRA Deputy Commissioner for Regions and Decentralized taxes who subsequently has the coordination of all decentralized taxes and fees in his attributions. However, the consultant will copy the SPIU Coordinator in RRA and GIZ to ensure effective delivery and coordination.

Duration of the assignment
The contract is based on a lump-sum payment for the consultant for 25 working days from the time of signing the contract.

 Required Qualifications and Experiences of the Consultant
The consultant is expected to have the following qualifications and experiences:

Education:

Master degree in public administration; public finance; economics; international economics; public policy; political science; law, or taxation with a proof of notified academic documents.

Experience:

• At least 3 years’ practical experience with the Rwanda taxation system including central and local government levels;
  
• At least 3 years’ practical experience in developing training manuals and teaching materials for taxes/fees
  
• Demonstrable track record in designing training program in the field of taxation
  
• Experience in tax law formulation and interpretation is an added asset
  
• Strong theoretical background of local revenue management system in Rwanda
  
• Excellent knowledge of the fiscal decentralization policy and the functioning of
• Excellent communication and interpersonal skills
  
• Excellent English report writing and presentation skills
  
• Prior consultancy experiences in the field of fiscal decentralization, taxation
  
• Proven capacity of being able to work independently.
  

Language requirements:

• Excellent written and oral communications skills in English. Knowledge of French and /or Kinyarwanda is an added advantage.