Job Title: Compliance Officer Department: Local Government Tax Unit
JOB SPECIFICATION
Core Functions:
The incumbent is responsible for resolving the property tax delinquency cases and other Local Government tax types. This involves collecting delinquent taxes. Also involves securing voluntary compliance with the Tax Laws and Regulations.
Minimum Requirements:
(a) Specific Knowledge (however acquired) Required to Start:
Comprehensive knowledge of the laws, policies and procedures governing the preparation and execution of processes• Working knowledge of the Tax Laws and Regulations, and Tax Administration Jamaica policies and procedures.
.• Working knowledge of relevant computer systems and applications.
(b) Qualifications and Experience
• Diploma in Business Administration or equivalent.
• Four (4) years related work experience.
(c) Required Skills and Specialised Techniques
• Good analytical skills.
• Good interpersonal skills.
• Good investigative skills.
• Good skills in detecting indications of fraud, hidden assets, and other methods used to avoid compliance with tax laws.
• Good communication skills.
Good time management skills
Responsibilities and Duties:
1. Determine manner in which to resolve a variety of delinquency cases. This includes:
• identifying the specific issues involved;
• planning the number and kinds of approaches and steps necessary to execute the plan for each collection effort;
• adjusting the approach and method according to conditions encountered in completing the case.
2. Contact taxpayers to collect delinquent taxes, and initiate corrective action based on taxpayers' statements or records.
3. Execute notices of levy, prepare and serve summoned actions when taxpayer neglects or refuses to satisfy liabilities. Conduct seizure and sales of real and personal property after equity of government has been determined. Execute releases of property rights seized under levy.
4. Interview taxpayers and/or their representatives concerning all types of unpaid property tax liabilities.
5. Obtain information from third party sources and a variety of leads in locating non-compliant taxpayers.
6. Secure full payment of tax liability or make other approved arrangements, arrange for payment based on an assessment of the taxpayer's financial status.
7. Maintain records of cases that cannot be collected thereby providing a history of case activities, which could affect subsequent investigations. Also maintain work-papers consistent with completed activities.
8. Recommend levy, writ and summons actions when taxpayer neglects or refuses to satisfy liabilities. Initiate requests for adjustments to taxpayers' accounts as appropriate.
9. Investigate and inform supervisor of status of unusual processes and recommend appropriate action.
10. Testify as an expert witness for the Government or procure necessary witnesses or documentary evidence to sustain Government’s position.
11. Undertakes surveys to determine the number of entities required to pay trade Licences within the jurisdiction.
12. Monitors to ensure compliance by required entities.
13. Undertake required action to ensure payment by non-compliant persons.
14. Perform other related duties as assigned from time to time.
Performance Criteria:
This job is satisfactorily performed when:
• Investigation conducted according to agreed standards.
• Policies, standards, and procedures are adhered to in accordance with established guidelines
• Appropriate administrative enforcement action taken in accordance with the established guidelines and procedures.
Processes are served within the agreed time frame• Case reports and documents are accurate and concise and agreed with the established guidelines
Revenue collected are accounted for according to established rules, regulations and procedures.• Integrity and confidentiality is exercised in accordance with the established guidelines