A. BACKGROUND 

Mongolia has received a grant from the the an European Union funded hybrid Trust fund (“TF”) established by the World Bank (“WB”)) for the Strenthening Governance in Mongolia Project (SGM). The objective of the SGM Project is to complement the on-going activities under the “Strengthening Fiscal and Financial Stability Project” (P161048) and provide additional support to the government’s Public financial management reform efforts.

This new Recipient executed TF will serve two main purposes: The first one will be to complement and expand the ongoing technical assistance the WB is providing through the SFFS Project with a number of activities that are deemed critical to support Mongolia in achieving the objectives the country has agreed to in its Economic Recovery Plan as well as the development partners’ support including the Economic Management Support Operation of the WB and the Extended Fund Facility of the IMF. The second purpose of this TF is to support the GoM in advancing the current efforts toward increasing transparency and participation in fiscal matters.

Sub-Component A.1.3 aims at “Taxation and revenue management” by improving the existing tax legal framework through reviewing the related fiscal laws and including new fiscal relations to address the inconsistencies in tax laws, introduce international best practices in the tax laws such as transfer pricing and base erosion and profit shifting (“BEPS”), and build comprehensive revenue forecasting and financial models for economic analysis of large-scale mega projects. The Ministry of Finance (“MoF”) is responsible for the implementation of the Sub-Component A.1.3 of the SGM project. 

The commitments Mongolia made to the EU regarding the removal from the list of non-cooperative jurisdiction in tax matters, in which Mongolia was listed in December 2017 were to join the Global Forum on Transparency and Exchange of Information for Tax Purposes and sign and ratify the Convention on Mutual Administrative Assistance in Tax Matters by the end of 2019. Since then the Government of Mongolia (“GOM”) has been taking persistent measures to comply the tax transparency and implement the standards of exchange of information (“EOI”) with the close cooperation with the Global Forum secretariat. 

The tax reform law package formulated by the GOM with the OECD was enacted by the Parliament on 22 March 2019. The revised General tax law incorporating all the necessary Global Forum standards on tax transparency, confidentiality and EOI will be entered into force from 1 January 2020. Since the domestic tax legislation was reformed, the GOM takes further action to get ratification of the Convention on Mutual Administrative Assistance in Tax Matters by the Parliament. By fully complying with EOI standards of the Global forum and joining the multilateral convention, Mongolia will be able to freely exchange resident and non-resident information for tax purposes and fulfill the tax transparency standards. 

Moreover, the OECD and Global Forum started an Induction program on March 2018 which comprises of series of technical assistance activities delivered over three years that are designed to help Mongolia in its efforts to comply with the international standards of transparency and EOI, both on request and automatic and to benefit from the new environment of tax transparency and international cooperation. The Induction program roadmap was updated on 8 October 2019. 

Hence, it is important for the GOM to get ratification on the Convention on Mutual Administrative Assistance in Tax Matters and implement the Induction program roadmap in timely fashion not only to fulfill our commitments made to the EU but also successfully implement and benefit from the tax transparency and EOI legislation. 

Due to the shortage in the experienced personnel within the MOF and the upcoming deadline, the MOF would like to hire a Consultant with experience in the area of international taxation to support the MOF team for get ratification on the Multilateral Convention and make necessary preparations and implementation of the Global Forum Induction program roadmap under the Sub-Component A.1.3 of the SGM project. 

B. OBJECTIVE OF THE ASSIGNMENT 

The objective of the assignment is to assist the MOF team support by (i) carrying out researches and studies on the EOI standards; (ii) developing related regulations, procedures on EOI and tax transparency; (iii) supporting for ratifying and implementing the Multilateral Convention on Mutual Administrative Assistance in Tax Matters; (iv) providing continuous support in complying and implement with EOI standards, (v) providing support on translating, printing of the tax policy documents; (vi) make necessary preparations and implementation of the Global Forum Induction program roadmap. 

C. SCOPE OF WORK

Key responsibilities under this assignment will include the following tasks, but not limited to:

1. To draft regulations, resolutions and procedures related to the tax transparency, and EOI for tax purposes in collaboration with the MOF and the GDT team;

2. To provide technical assistance on joining, ratifying and implementing the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters;

3. To provide on-going support on the initial implementation of new EOI standards set out in the General tax law and the Multilateral Convention on Mutual Administrative Assistance in Tax Matters from January 2020;

4. To cooperate with delegation from the Global forum and ADB who will make onsite visit for the preliminary assessment of Mongolia’s confidentiality and build EOIR capacity.

5. To act as a key person from the Client to make necessary preparations and implementation of activities set out in the Global Forum Induction program roadmap including (i) the report including preliminary assessment of Mongolia’s confidentiality, (ii) the Global Forum’s capacity-building mission (“Last Mile” training and EOI discussion), and (iii) the Global Forum’s onsite visit to assess Mongolia’s EOI organization, discussion of EOIR questionnaire, and prepare and agree to an EOIR Action Plan;

6. To ensure technical accuracy of English translation of the tax transparency and EOI related documents for stakeholders; 

7. To organize local training activities on tax reform issues when requested;

8. To provide functional support to the daily operations of the Budget Revenue Division in regarding to the implementation of tax laws;

9. To undertake such other assignments as reasonably requested by the Client.

D. DELIVERABLES:

The following deliverables shall be submitted to the Client:

1. Final draft of secondary tax legislation related with EOI, tax transparency and confidentiality as specified in 1st task of Section C;

2. 2019 progress report on implementation of EOI standards and review of the implemented framework under the Global Forum;

3. 1st quarter of 2020 progress report of the Global Forum Induction program roadmap during the contract period;

4. Legal documents required for ratifying and implementing the OECD’s Multilateral Convention on Mutual Administrative Assistance in Tax Matters as specified in 2nd task of Section C;

5. A finalized English translation of the tax transparency and EOI related documents as specified in 6th task of Section C;

6. Final report on completion of tasks related with the activities in the Section C;

E. CONSULTANT’S QUALIFICATIONS/ SELECTION CRITERIA

   - Education: The suitable candidate should have at least bachelor’s degree in finance or accounting;

   - Experience: The incumbent should have at least two (2) years relevant professional experience including the area of tax, accounting and auditing. Knowledge of technical terms of tax and working experience in tax reform would be required;

   - Language skills:  Fluent written and spoken skills in English and Mongolian;

   - Other skills: 

     a. Excellent interpersonal skills with the ability to function effectively and collaboratively in a team environment; 

     b. Be proficient in PC based applications such as Word, Excel and data management, and have excellent web research and navigation skills;

     c. Familiarity with IT system particularly, with fiscal management information system is essential; and

     d. Be able to work overtime if required.

F. SUPERVISION AND REPORTING 

The Consultant will report directly to the Head of the Budget Revenue Division (BRD) and the Director General of the FPPD, MOF and will work on a day-to-day basis with officers, international and local consultants of the FPPD on all matters related to the assignment. The Head of the BRD and the Director General of the FPPD will meet regularly with the Consultant to review progress with the work program and to resolve any outstanding issues.

The Consultant will be required to carry out his tasks in line with the approved Work plan which will serve as a basis for measuring progress on desired outcomes and goals for the entire consultancy service. The detailed work plan for the duration of the contract shall be approved by the MOF team.

All information provided to the Consultant will be regarded as confidential and information will not be shared with any outside individuals or organizations without the Client’s prior consent.

G. INSTITUTIONAL ARRANGEMENTS

The Ministry of Finance (FPPD) will provide office space and will work with the consultant on a day-to-day basis. The consultant  shall be provided with all necessary data and information to perform the tasks detailed in Section C.  

H. CONTRACT DURATION AND PAYMENT CONDITION 

The assignment is expected to commence in December 2019. The total duration of the consultancy service rendered is estimated to be maximum eight (8) months with possible extension period, if necessary. 

The consultant will be required to carry out his/her tasks in line with the approved Work plan, which will serve as a basis for measuring progress on desired outcomes, goals and payments for the consultancy service. 

The payment will be released upon satisfactory performance of each deliverables specified in Section D.

If you possess the above qualifications, please submit following documents:

     ·  Cover letter indicating why she/he considers her/himself suitable for the position,

     ·  Detailed CV highlighting relevant skills/experience,

     ·  Copy of diplomas or certificates and,

     ·  2 reference letters from previous last two employers  no later than 17:00, December 19, 2019.

The submitted documents will not be returned to the applicants. Please note that incomplete applications would not be considered for evaluation. Only selected candidates will be contacted. Candidates can be interviewed. Detailed terms of reference can be requested from procurement@sffs.mn.

Contact address: Attn: Ms.L. Bayarmaa, Procurement Specialist, Strengthening Fiscal and Financial Stability Project. Room #204, Negdsen undestnii 8/2, 4th khoroo, Chingeltei District, Ulaanbaatar, Mongolia; Tel: 70120582

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