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Consultant on taxation


  • Organization: UNECA - United Nations Economic Commission for Africa
  • Location: Rabat
  • Grade: Consultancy - Consultant - Contractors Agreement
  • Occupational Groups:
    • Accounting (Audit, Controlling)
    • Economics
  • Closing Date: Closed

Result of Service

The consultant shall, within the relevant time-frame, provide to the ECA SRO-NA with
• Monthly progress reports to summarize the ongoing work and expected outcome of the workshops.
• Final report at the end of the seven months to summarize objectives, work plan, activities, achievements, and areas that need further interventions.
Prepare and coordinate Seven technical workshops

Work Location

North Africa

Expected duration

7 months

Duties and Responsibilities

Organizational setting
ECA's mission is to deliver ideas and actions for an empowered and transformed Africa; informed by the 2030 Agenda and Agenda 2063. The mission will be guided by ECA's five new strategic directions which are: Advancing ECA's position as a premier knowledge institution that builds on its unique position and privilege to bring global solutions to the continent's problems and take local solutions to the continent; Developing macroeconomic and structural policy options to accelerate economic diversification and job creation; Designing and implementing innovative financing models for infrastructure, and for human, physical and social assets for a transforming Africa; Contributing solutions to regional and trans-boundary challenges, with a focus on peace security and social inclusion as an important development nexus; Advocating Africa's position at the global level and developing regional responses as a contribution to global governance issues.
The Sub-regional Office for North Africa of the ECA (ECA SRO-NA) is located in Rabat (Morocco), and serves seven member states: Algeria, Egypt, Libya, Mauritania, Morocco, Sudan, and Tunisia. The main objective is to contribute to achieving structural transformation and balanced development through the implementation of an environment conducive to the creation of employment for women and young people in North Africa. Its core functions are: Strengthening the capacity of member states in the sub-region to design and implement national policies and strategies for sustainable employment creation; Contributing to the implementation of sub-regional development priorities in line with the 2030 Agenda and Agenda 2063 with due consideration for youth and gender perspectives; Improving macroeconomic and fiscal policies, and to ensure sustainable growth; Providing relevant technical assistance to member states and to regional economic communities and intergovernmental organizations in building their capacities to sustain economic, social and political transformation, with a particular focus on employment, skills and balanced development, with the aim of ensuring inclusive growth, taking into consideration access to equal opportunities for women and young people.

Background and Rationale for support
The Libyan economy has been confronting daunting challenges on multiple fronts since 2014 when the civil unrest re-erupted. It is heavily dependent on the oil and gas sector; over 60% of Libya’s economic output and over 90% of both fiscal revenue and merchandise exports were generated from the hydrocarbon sector in 2019. This led to a drastic deterioration in economic performance since 2020, given the prolonged oil blockade that began in January 2020 and persisted till October 2020, which shrank the country’s crude oil to less than one-sixth of 2019 values. The oil blockade led to a plunge in the trade balance, where exports witnessed a plunge of 61 percent in 2020 compared to 2019. The pandemic aggravated the downturn by disrupting the inter-regional and global value chains.
The current tax revenues to GDP is very low (around 2.5%) and the Libyan government intends to diversify government revenues and reduce reliance on oil by increasing non-oil tax revenues from sources such as exports of non-oil products. Libya suffers from the issue of tax evasion stemming from noncompliance behavior by taxpayers and weak government’s monitoring and enforcing capacity. In addition, Libya faces the issue of a narrow tax base with an overwhelming share of non-tax hydrocarbon revenues which has made fiscal policy not only procyclical but also vulnerable to oil price shocks, domestic production volatility, and political instability. The Libyan tax administration aims to widen the tax base through the implementation of direct as well as indirect taxes that are not dependent of oil production and exports.

Scope and tasks of work
Under the direct supervision of the Chief of the Sub-regional Initiative Section and the overall supervision of the Director of ECA SRO-NA, the consultant will undertake the following tasks:
- Provide the Libyan tax officials with practical lessons on tax administration structure reform.
- Assist Senior tax officials in reviewing and evaluating the current tax administration processes to identify inefficiencies and determine best practices for improvement.
- Explain how to improve the designation of the tax administration procedures.
- Help senior officials to properly outline responsibilities and ensure efficient operation of each unit,
- Guide the officials on the preparation of the tax administration job specifications, responsibilities, and descriptions.
- Explain the fundamental principles of a modern Value Added Tax (VAT) application, from general principles and registration to the definition of supplies.
- Understand the key elements of accounting for VAT, from time of supply to VAT records and returns.
- Explain the compliance rules for VAT, including penalties, refunds, and international goods.
- Conducting technical discussions and lectures on general accounting standards and international financial reporting standards that govern important industries and economic sectors.
- Discuss best practices for developing and maintaining effective tax audit policies and procedures for critical economic sectors enterprises.
- Assist Sudanese and Mauritanian Tax officials in evaluating reform and modernization options and provide recommendations for policymakers to confidently execute modernization projects and achieve the intended goals.
- Introduce the Transfer Pricing audit methodologies for the Mauritanian Tax Authority (MTA) to address gaps in the large taxpayers’ annual returns and identify potential income tax reforms.

Anticipated Deliverables and Implementation schedule
The following deliverables are expected from the consultant:
1) On-site support/training to LTA, STC, and MTA staff in different departments. The consultant will deliver on-site technical support/training as needed;
2) Monthly progress report to summaries the on-going work and expected outcomes;
3) Prepare and coordinate technical workshops on:
- Restructuring of a tax administration;
- International Financial reporting Standards and taxation.
- Automation, E-invoice, and E-Audit for electronic accounting systems
- VAT and Stamp duty application and administration (covers returns, refund, documentation, collection, exemption, etc.);
- VAT application for telecommunication, contracting, and tourism.
- VAT application for industrial and trading
- Introduce Transfer Pricing methodologies.

4) Final report at the end of the seven months to summaries objectives, work plan, activities, achievements, areas that needs further interventions, and recommend set of actions to be taken by the tax authorities.

The plan and deadlines for the deliverables will be discussed and decided in consultation between the consultant and SRO-NA).

Qualifications/special skills

Advanced university degree (Master's at least) in economics, Business studies, law or related fields is required. A first level university degree in a combination of additional two years of qualifying experience may be accepted in lieu of the master's degree.
A minimum of ten years of experience in Taxation is required
Experience in analytical policy research in economies, or macroeconomic analysis in North Africa and/or Africa is an advantage


English and French are the working languages of the UN Secretariat. For this consultancy, Fluency in one of the working languages of the UN Secretariat is required. Fluency in the other language is an advantage.

No Fee


This vacancy is now closed.
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