Terms of Reference (TOR) for Tax Consultant

Eligibility criteria

• You meet the following qualifications:
• Must be legal business entity that can operate in Nigeria (Attach Photocopy of proof of business registration - CAC)  
• Evidence of TIN Registration with the Federal Inland Revenue Service (FIRS) and Tax clearance for the past three (3) consecutive years
• Minimum of five (5) years work experience in consultancy services with INGOs.
• Must be a Licensed firm registered with CITN/ICAN/ANAN
• Must possess qualified and experienced staff and be able to show proof of same.

Expected Deliverables

• The Tax Consultant is expected to provide services, but not limited to:


PERSONAL INCOME TAX (PAY AS YOU EARN).
• The contractor obtains and submits the names of the individual employees to Tax office where required for processing and issuing tax identification numbers of employees that do not have.
• 1.1 Provide support and follow-up in the processing of the staff’s TIN from the tax authorities both at the Federal and states level
• 1.2 The contractor shall obtain detailed information relating to the new salaries and allowances and prepare schedules and allowance and PAYE tax computation to determine the tax-deductible and payable by individual employees in accordance with the personal income tax Amendment to complete above task and discuss the PAYE calculation with him.
• 1.3 Prepare schedules for PAYE computation and other allowances in accordance with the Personal Income Tax (Amendment)
• 1.4 The contractor shall provide tax planning advisory services in the areas of reliefs and allowance available to enable the employee take full advantage of all and reduce their tax burden but in conformity with the provision of the Personal Income Tax Act
• 1.5 Provide from time to time, tax planning advisory services in the areas of reliefs and allowance in accordance with the provision of the Personal Income Tax (Amendment)


TAX CLEARANCE CERTIFICATE (For all employees in SEARCH FOR COMMON GROUND NIGERIA OFFICES.)
• Obtain from client, schedules of remittance made and copies of official receipts obtained from tax office.
• 2.1 Obtain the schedules of remittances/official receipts made by client to the tax office on behalf of Search
• 2.2 Obtain tax form from tax offices in our various locations and complete on behalf of staff.
• 2.3 Submit complete form along with detailed schedule of income and tax computation made to the various tax offices where we operate
• 2.3 Assist in the filling, completion, processing and submission of tax forms on behalf of staff; with the schedules of income and tax computation made to the relevant tax authorities
• 2.4 Make an application to tax office for tax clearance certificate on behalf of staff and attach all the relevant documents.
• 2.5 Support in the application of the Tax Clearance Certificate (TCC) on behalf of staff with the relevant documentation
• 2.6 Visit the tax office for submission of the application/request letter and the relevant document.
• 2.7 Submit all relevant documents and support Search for any local Tax Audit both at Federal and at state/s level and follow up with authorities for any tax notice & dispute resolution.
• 2.8 Discuss and agree the submission made with the tax authority and attend to any tax query raised.
• 2.9 Assess Search past and current level of tax compliance to local tax laws both at Federal and states level, give recommendations to fix any non-compliance while ensuring that high standards of professionalism is being met.
• 2.10 Follow-up with the tax office to process Tax Clearance Certificates.
• 2.11 Follow-up with the tax offices both at Federal and states level to process the annual Tax Clearance Certificates (TCC)


TAX CLEARANCE CERTIFICATE (for all employees in SEARCH FOR COMMON GROUND NIGERIA OFFICES.)
•  3.1 Obtain from client schedule of remittance made and copies of official receipt obtained from tax offices.
• 3.2 Obtain tax forms from the State Tax Offices and complete on behalf of staff.
• 3.3 Submit complete forms along with a detailed schedule of income and tax computations made to various States Tax Offices.
• 3.4 Make an application to State Tax Clearance Certificate on behalf of staff and attach all the relevant documents.
• 3.5 Discuss and agree to the submission made with the tax authority and attend to any tax query raised.
• 3.6 Follow-up with the various State Tax Offices to process Tax Clearance Certificates


WITHHOLDING TAX.
• 4.1 Advice on correct deduction and timely remittance of amount due as Withholding Tax.
• 4.1 Provide professional advice on the deduction and remittance of Withholding Tax in a timely manner
• 4.2 Review periodically the implementation of withholding tax deduction and payment in order to bridge any gap observe.
• 4.2 Help support in the review of the Withholding Tax remittance and liaise with the tax office to attend to all tax queries on behalf of Search
• 4.3 Liaise with the tax office continually and attend to all tax queries on behalf of all Search staff regarding withholding tax paid from the office.
• 4.4 Obtain monthly schedule of withholding tax effect prompt payment and collect official receipt regarding withholding tax paid from the office.
• 4.4 Assist in the monthly remittance of WHT and collection of the official receipt on behalf of Search
• 4.5 Make follow-up and process withholding tax credit notes 
• 4.6 Follow-up with the tax offices both at the Federal and state levels to process the WHT credit notes


OTHER MATTERS
• 5.1 Provide relevant information/documents obtain from the tax office in order to keep the project informed of current happening on tax matters.
• 5.2 Liaise with the tax office continually and attend to all queries on behalf of all Search.
• 5.3 Liaise with relevant tax authorities during tax visit/Audit/inspection.
• 5.4 The contractor will assist with any other matters related to the above and in respect of prior tax periods (including Search’s tax clearance) as they arise and requested by Search Nigeria.
• 5.4 Assist Search in securing any needed Tax exemption certificate as a “Not for Profit” organization
• 5.5 The contractor will from time to time orientate the staff on the current trends of tax matters and law that might come up from the Tax Authority regarding PAYE, WHT etc.
• 5.5 Provide from time to time, the needed information and professional advice about any changes in the tax laws Pay as You Earn (PAYE) Tax, Value Added Tax, Withholding Tax, Custom compliance and any other relevant tax applicable for the operations of Search in Nigeria
• 5.6 The contractor will provide the services of annual returns to the relevant statutory bodies such as CAC, FIRS and the States Internal Revenue Service.
• 5.6 Support in the processing of the Annual returns, BPP, ITF, NSITF, PENCoM and other statutory documents for both at the Federal and state levels
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