Gambia Revenue Authority Collecting Revenue for National Development

REQUEST FOR EXPRESSIONS OF INTEREST (CONSULTANCY SERVICE – INDIVIDUAL BASE SELECTION)

Name of Project: The Gambia Fiscal Management Development Project (P166695)

Assignment Title: Review of the Income and Value Added Tax Act, 2012 and incorporating the new business processes in a Draft Income and Value Added Tax Bill and a
Draft Tax Administration Bill

Deadline for submission of expressions of interest : 30-Jan-2024

Local Time :  12: 30

Reference No. GM-PPPPE-367867-CS-INDV

1. Background:

The Gambia Revenue Authority was created by the Gambia Revenue Authority Act No. 13 of 2004 as a semiautonomous corporate body to administer, assess, and collect revenue; to provide for the efficient and effective administration of the revenue collecting system; and for matters connected therewith. The establishment of the Authority brought together the former Departments of Central Revenue (Domestic Taxes) and Customs and Excise, all formerly within the Ministry of Finance and Economic Affairs, in order to enhance efficiency in tax administration and to reduce the compliance burden on taxpayers.

2. Objectives and Scope of Work:

As stated above, the main responsibility of the Gambia Revenue Authority is the collection of revenue due to government. Compliance with the tax laws is central in the administration of domestic taxes. These obligations include;

i. Registration of taxpayers for all applicable taxes

ii. Timely filing or lodgement of all tax returns or declarations

iii. Reportingofcompleteandaccurateinformation

iv. Paymentsoftaxesdueontime

The objective of the assignment is to review the Income and Value Added Tax Act, 2012, the BPR Report and other good practices in tax law and tax administration to:

1. Develop a Revised Income and Value Added Tax Bill and

2. DevelopaDraftTaxAdministrationBill

3. Expected Duration
All activities/deliverables should be completed within five (5) months of signing the contract.

4. Qualifications, Experience, Competencies and Specification

4.1. Individual Consultant

The GRA's desire is to legislate for the taxes collected and the collection processes in line with best practice in tax administration. The assignment will require the services of a consultant with:

i.  Advance degree in law, Economics, Public Policy, or related field.

 ii. A minimum of 20 years’ experience in tax Policy, tax laws and tax administration. Prior legislative drafting experience

iii. In depth knowledge of international tax standards and best practices

iv. Excellent analytical, communication and report writing skills.

v. Must be familiar with public and private sector institutional setup.

vi. Proficiency in English

vii. Previous experience working with revenue authorities or similar organizations.

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