Cat.II Expert in Public Audit or Law (fluent in English/Amharic)
- Project: Study on Taxes and Refund of EU funds to Contracting Authority's Bank Account in Ethiopia
- Lot: SIEA 6
- Assignment Duration: 90 days
- Eligible Nationalities: all
- Project Reference: 2018/403671 Version 1
- Location: Ethiopia
- Estimated Start Date: 21 January 2019
- Application Deadline: 12 December 2018
Study on Taxes and Refund of EU funds to Contracting Authority’s Bank Account in Ethiopia
To analyze the various taxes legislation in Ethiopia and how they are applied to the different types of projects funded by the European Union according to the financing instrument related.
Tax related issues
- To analyze the different taxes in Ethiopia and how they are applied to the different types of projects funded by the EU
- Which of this legal tax system is respecting or not the legal rights signed between the Government of Ethiopia and the European Union
- To explain the different possibilities in Ethiopia for each type of basic act and commitment as well as the different tax treatment of organizations
- Compare how this treatment is affecting the implementation of projects financed under different financial instrument domains (EDF; EUTF; BUDGET (DCI; EIDHR; HUM…) – grants, services, supplies, works, implemented both local and international partners.
- To give a whole picture of the situation to give the EUD the possibility to understand and advice the different stakeholders involved
Recovery of EU funds
- Analyze and propose solutions in the framework of grants contracts where pre-financing is paid to local NGOs under a specific programme. At the end of the project, unused pre-financing amount must be refund to the Commission. However, some local NGOs are facing difficulties returning unused funds to EU due to foreign currency shortage that makes it difficult.
Tax related issues
- To review and analyze the Ethiopian Constitution on matters of taxation
- To analyze which layer of government (Federal Government; the Regional States; etc.) has tax powers
- Organization of the Ethiopian Tax administration
- Role and power of the Ethiopian Revenues and Customs Authority (ERCA) Role and power of the Ministry of Finance and the link between MoF and ERCA with Prime Minister Office To analyze the legislation of taxation of Ethiopia on income taxes (employment, income of private enterprise; International organization; NGO)
- To analyze the legislation of taxation of Ethiopia on value added tax (VAT)
- Import-export taxation on issues on EU funded projects
- To analyze Tax exemption, clarification on how tax exemptions and directives are issued and to whom
- Clarify possible conflicts of jurisdiction on these aspects
- Full analysis of a specific case (to be confirmed by the EU Delegation)
Recovery of EU funds
- Role and power of National Bank of Ethiopia on the refund of EU funds
Cat.II Expert in Public Audit or Law
- At least 6 years of professional experience as a professional auditor in public audit practice or as a lawyer.
- Excellent knowledge of EU financial aid programmes, for example such as: EDF, EUTF, Budget (EIDHR, DCI, ENV, etc.) gained through working experience
- Extensive experience with procedures concerning VAT payment and refund
- Experience in issues related to international taxation issues, including exchange of information protocols and their implementation, combating tax avoidance and tax evasions in international transactions;
- Good understanding of EU Financial Regulation, Cotonou Agreement, CIR, etc.
- Professional experience in tax administration, either as a public official or external advisor/consultant, would be an asset;
- Experience in working in ACP countries;
- Fluency in English and Amharic.
If you meet the requirements and would be interested in applying for this role please apply via:
WE ARE ONLY ABLE TO RESPOND TO CANDIDATES WHO MEET THE SPECIFICATIONS