Senior Expert – Taxation of Digital Economy

Project: Irish Embassy Funded – MRA leadership and Change Management 

This Irish Embassy funded programme delivered by DAI will support change management in the Malawi Revenue Authourity (MRA). MRA is an agency responsible for collecting and accounting for tax revenue on behalf of the Malawi Government.  As a core actor in the public financial management reform, the anticipated changes in MRA shall augment revenue mobilization and accountability for all revenues from the people of Malawi. 

Domestic Resource Mobilization Strategy and MRA

The MRA is a key actor in the implementation of the Domestic Revenue Mobilization Strategy (DRMS) (2020-2025) which the Government, through the Ministry of Finance, is implementing as a guiding framework on domestic resource mobilization. The strategy comes at a time when the Government continues to face challenges in financing the development agenda owing to inadequate domestic resources and reduced financial support from development partners. The DRMS will, therefore, require both the Ministry of Finance and MRA to make policy and administrative changes to maximize revenue collection while reducing revenue leakages.  The Government expects the MRA Change Management Strategic Plan (CSP) goals to align with Malawi Vision 2063, the DRMS, and other short-term Government Development Strategies. 

Digital Economy and Malawi

The digitalization of the global economy presents significant challenges for developing countries in terms of taxing corporate income and imposing and collecting value-added tax (VAT) on cross-border online sales. In Malawi this is an emerging and key issue for the MRA. Developing countries including Malawi need to adapt their tax systems to account for digital trade. While some have already digitalized their tax systems, many more require support to implement the digital transformation of their tax administrations. Evidence from countries that have implemented internationally agreed VAT standards on cross-border sales of digital services shows significantly increased tax revenues. In the context of the digital economy, several African countries have taken steps to address taxation challenges. 

DAI is looking to recruit Senior Expert – Taxation of Digital Economy

SCOPE OF THE WORK 

The Non-Key Experts are expected to support the MRA to identify and understand the key issues of the taxation of the digital economy in Malawi through delivering a brief overview assessment of the issues challenges and opportunities related to the taxation of the digital economy in Malawi. 

Work Modalities and Stakeholders Consultations
The Expert will work with the Director Modernisation MRA. The work will involve consultation with various stakeholders, as identified by the Director MRA. 

The Expert is expected to support MRA and undertake the following activities in consultation with the MRA and relevant stakeholders:

• Desk Study of the key issues related to the taxation of the digital economy in African countries and in Malawi
• Data collection related to the tax base and scope of taxation of the digital economy in Malawi
• Consultations with key partners on the issues, challenges and opportunities for taxation of the digital economy in Malawi
• Transfer knowledge and learning in the key technical areas of tax administration through the provision of targeted expertise and support
• Provision of a workshop on consultation and delivery of the final report to MRA and Partners
• Development and delivery an overview assessment of Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for Malawi.

Main deliverables for the assignment include the following:     

• Provision of a workshop on consultation and delivery of the final report to MRA and Partners
• Development and delivery an overview assessment of Taxation of the Digital Economy and Direct Digital Service Taxes: Opportunities, Challenges, and Implications for Malawi.
• Final report on the implementation of the tasks after finishing the training/workshop.
• The working language will be English.

Requirements

Qualifications and skills

The Expert must have the following qualifications and experience:

• A minimum of Bachelor Degree in a relevant field (taxation, revenue administration, economy, public policy, etc) or any other relevant field.

General professional experience

• At least 10 years demonstrated experience in tax revenue and administration and policy in Sub Saharan Africa.
• At least 10 years demonstrated experience in Government tax policy and administration.

Specific professional experience

• At least 10 years’ experience of relevant work for the taxation of the digital economy
• At least 10 years experience in relevant training for taxation
• Experience in carrying out at assignments of similar nature and complexity in revenue authorities.
• Experience with working with SSA Tax and Revenue authorities
• Strong analytical skills, familiarity with quantitative and qualitative data collection and analysis methods.
• Excellent communication ad interpersonal skills and ability to perform in diverse and multicultural environment.
• Excellent writing and presentation skills.
• Fluent in spoken and written English.
• Excellent team working skills.
• Excellent command of Microsoft Office and other related tools.

All experts must be independent and free from conflicts of interest in the responsibilities they take on.

Base of Operation: Blantyre, Malawi

The assignment will be carried out in Malawi and will involve remote work.1 in-country trips are foreseen.

Input: 40 working days of inputs 

Period of implementation: over 9 months period 

Deadline for submission of the CVs: till 31 May 2024

Only shortlisted candidates will be contacted!