A. BACKGROUND 

The World Bank (WB) and the European Union (EU) has been implementing a new hybrid Trust Fund (TF)-financed Strengthening Governance in Mongolia (SGM) project aimed to support the efforts of the Government of Mongolia (GOM) to improve fiscal discipline, public financial management (PFM), as well as transparency and accountability processes for strengthened governance in Mongolia. 

This TF, through both Recipient Executed (RE) and Bank Executed (BE) interventions, serves two main purposes. Firstly, it complements and expands the ongoing technical assistance the WB is providing through the Strengthening Fiscal and Financial Stability (SFFS) Project. Secondly, this TF supports the GOM in advancing the current efforts toward increasing transparency, participation, and accountability in fiscal matters as well as in strengthening its capacity to deal with non-technical drivers of the reform process that prevent state agencies from implementing policies and regulations as intended. 

Sub-Component 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 the tax laws, introduce international taxation best practices such as automatic exchange of information for tax purposes. 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 jurisdictions in tax matter, 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 an agreement. Since then, the GOM has been taking persistent measures to comply with the tax transparency and implement the exchange of information (“EOI”) standards in close cooperation with the Global Forum Secretariat.

Тhe MoF and the General Department of Taxation (“GTD”)  have been working closely with the Global Forum on implementation of EOI standards and thereby joined the Convention on Mutual Administrative Assistance in Tax Matters on 3rd January 2020. With the Convention being effective since 1 June 2020, the MoF and the GTD will be carrying out numerous implementation measures including the joining of two competent authority agreements, filling out questionnaires and ultimately official peer review in 2022.  

B. OBJECTIVE OF THE ASSIGNMENT

The objective of the assignment is to assist the MoF team by (i) carrying out necessary technical work on joining the Multilateral Competent Authority Agreement on the Exchange of Country-by-Country Reports (CbC MCAA); (ii) carrying out the necessary technical work on the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information; and (iii) providing functional support to the daily operations of the Budget Revenue Division regarding  the implementation of related EOI standards.

C. SCOPE OF WORK

Key responsibilities will include the following, but not limited to:

1. Finalize the translation of the Multilateral Competent Authority Agreement (“CbC MCAA”), including editing, proofreading and providing technical support to get the translation formally approved by the MOJHA and the MFA;
2. Finalize the translation of the Multilateral Competent Authority Agreement (MCAA) on Automatic Exchange of Financial Account Information, including editing, proofreading and providing technical support to get the translation formally approved by the MOJHA and the MFA;
3. Daft all documentation necessary for joining the CbC MCAA and MCAA on Automatic Exchange of Financial Account Information and advise the Client on the related issues;
4. Oversee the responses to the Questionnaire on Exchange of Information on Request (EOIR) reviews and other information requested by the Global Forum;
5. Assist the Client in the preparation of the peer review by the Global Forum in 2022;
6. Coordinate regularly and cooperate with the Global forum and Asian Development Bank experts on ensuring the compliance with EOI standards, assessment of Mongolia’s confidentiality and automatic exchange of information and EOIR capacity;
7. Provide functional support to the daily operations of the Budget Revenue Division regarding the implementation of related EOI standards;
8. Provide technical support for enhancing the ongoing business process of initiating request for information exchange from other jurisdictions; and
9. Undertake such other assignment as reasonably requested by the Client. 

D. DELIVERABLES

The following deliverables shall be submitted to the Client:

1. Final translation of the Multilateral Competent Authority Agreement approved by the Ministry of Foreign Affairs and Ministry of Justice and Home Affairs;
2. Final translation of the Multilateral Competent Authority Agreement on Automatic Exchange of Financial Account Information approved by the Ministry of Foreign Affairs and Ministry of Justice and Home Affairs;
3. Drafts of documents necessary for joining the Multilateral Competent Authority Agreement;
4. Finalized response to the Questionnaire for EOIR reviews; and 
5. Summary reports outlining completion of assignments defined above.

E. CONSULTANT’S QUALIFICATIONS/ SELECTION CRITERIA

Education: The suitable candidate should have a graduate degree in relevant field: finance, taxation, economics, law, or public administration;

Experience: The incumbent should have at least three (3) years of direct relevant professional experience including the area of financial management, law and taxation. Knowledge of technical terms of taxation, law and information management would be preferable. 

Language skills:  Fluent written and spoken skills in English;

Other skills: 

• Excellent interpersonal skills with the ability to function effectively and collaboratively in a team environment; 
• Be proficient in PC based applications such as Word, Excel and data management, and have excellent web research and navigation skills;
• Familiarity with the IT system particularly, with fiscal management information system is essential; and
• 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.

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 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

The assignment is expected to commence in January 2022. The total duration of the consultancy service rendered is estimated to be twelve (12) months with a possible extension period based on business needs and satisfactory performance.

If you possess the above qualifications, please submit the following documents via email to procurement_sgm@sffs.mn:

    1. Cover letter indicating why she/he considers her/himself suitable for the position.

    2. Detailed CV highlighting relevant skills/experience.

    3. Copy of diplomas or certificates; and,

    4. 2 reference letters from previous last two employers no later than 15:00, January 04, 2022.

The submitted documents will not be returned to the applicants. Please be noted that incomplete applications would not be considered for evaluation. Only selected candidate will be contacted.

Consultant will be selected in accordance with the Individual Consultant Selection Method set out in the Procurement Regulations: The following is the link to the World Bank’s website: https://policies.worldbank.org/sites/ppf3/PPFDocuments/Forms/DispPage.aspx?docid=083b3f94-a932-4395-a410-834f8bc14f8c

Address for submission of Expression of Interest: Attention to Ms.Oyunyam.M, Procurement Specialist, Strengthening Governance in Mongolia Project, Address: Room #204, Negdsen undestnii 8/2, 4th khoroo, Chingeltei District, Ulaanbaatar, Mongolia. Tel: 70120582 or via email to: procurement_sgm@sffs.mn

70120582