REQUEST FOR EXPRESSION OF INTEREST.
Mongolia has received a credit from the International Development Association (IDA) for the Strengthening Fiscal and Financial Stability Project (SFFSP). The objective of the SFFS Project is to contribute to the Government of Mongolia’s efforts to strengthen fiscal and financial stability and improve the quality of expenditure. The project is designed into five components: (A) Strengthening Macroeconomic and Fiscal Management; (B) Improving the Efficiency of Public Financial Management; (C) Enhancing Financial Sector Stability; (D) Strengthening the Social Protection System; (E) Project Management and Monitoring. For more details, please refer to the Project Appraisal Document Report No. PAD2269 .
Sub-Component A.2 aims at “Strengthening fiscal policy and planning” by improving the existing 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.2 of the SFFS project.
There has been a strong public opinion that a significant portion of economic activities are not recorded without paying taxes. The Government of Mongolia (GOM) has been working for expanding the basis for tax revenue by reducing shadow economic activities, compliance and administration cost borne by taxpayers and tax administration. The GOM considers that this policy objective will help to promote fair and equitable tax regime which will encourage investment as well as increase of employment.
The GOM has taken several measures in this regard. Particularly, the GOM approved the revision of Value-added Tax Law in 2015 and start paving the way for the registration of economic transactions into the E-VAT system. This activity encourages the individuals and the companies to monitor their economic activities.
The participation rate in the E-VAT system has been increasing over the last two years. In addition, the GOM is working on to introduce the simplified tax filing regime in the relevant tax laws and the reporting frequency to reduce the compliance cost for majority of taxpayers and improving the voluntary reporting and filing. As result of these measures the MOF expects significant drop in compliance and administration cost.
The GOM and the MOF is exploring other ways to expand tax bases and to reduce the shadow economic activities including the construction of third party information system or introduction of fixed taxes for micro and small taxpayers. Hence, the MOF seeks to hire a national junior consultant, who will carry out the assessment of taxpayer behavior, compliance and administration cost under various scenarios as mentioned above and to evaluate the possible outcomes if these measures are implemented. The national junior consultant will be selected through a consultant’s competitive based selection method for twelve (12) months period under the Sub-Component A.2 of the SFFSP as mentioned above.

SCOPE OF THE ASSIGNMENT
The objective of the assignment is (i) to evaluate and make an assessment measures taken to expand tax base; (ii) to reduce the compliance and administration costs by analyzing the possible taxpayer behavior; and (iii) to assist and to cooperate with officers, international and local consultants of Fiscal Policy and Planning Department (FPPD) of the MOF.
Key responsibilities under this assignment will include the following tasks, but not limited to:
1.To provide detailed contract implementation plan within the duration of contract in collaboration with the Budget Revenue Division (BRD) of the FPPD;
2.To evaluate and calculate the compliance cost and its burden on taxpayers for major taxes such as value-added tax and income taxes;
3.To analyze and create scenarios of taxpayer behavior under different compliance and simplified regime;
4.To review the possibility of expanding the third-party information system and its use for tax assessment and audit;
5.To review papers, reports and international experiences for purpose of further improvement in expansion of tax basis;
6.To support a National Consultant on broadening the tax base and reducing the shadow economy through the tax systems;
7.To undertake such other tasks related with the budget revenue and as reasonably requested and/or assigned by the Head of BRD or Director General of FPPD and Project Coordinator of the SFFSP.

SHORTLISTING CRITERIA/CONSULTANT’S QUALIFICATIONS:
Education: The suitable candidate should have preferably a degree in the following relevant field: accounting, economics and/or public/business administration;
Experience: The incumbent should have at least two (2) years relevant professional experience, with financial modelling and a solid background in accounting with specific experience in auditing; and a team player with strong analytical and quantitative skills. Knowledge and experience with MOF operation would be an advantage.
Language skills:  Fluent written and spoken skills in English;
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 in statistical software; and have excellent web research and navigation skills; and
c.Familiarity with IT system particularly, with fiscal management information system is essential; and
d.If required be able to work overtime.

CONTRACT DURATION:
The total duration of the consultancy service rendered is estimated to be 12 months with possible extension period, if necessary. The consultant will be selected in accordance with the World Bank’s Procurement Regulations for IPF Borrowers (July 2016).

If you possess the above qualifications, please submit following documents in person:
    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 11:00, June 27, 2018.

The submitted documents will not be returned to the applicants. Please be noted 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.Khaliun, Procurement Specialist, Strengthening Fiscal and Financial Stability Project
Room #204, Negdsen undestnii 8/2, 4th khoroo, Chingeltei District, Ulaanbaatar, Mongolia; Tel: 70120582

70120582