Job Description
| Job Title | Tax Audit Expert | ||
| Sector | Taxpayer Compliance | ||
| Department | Indirect Tax Audit | ||
| Section | Large Taxpayer Indirect Audits | ||
| Job Code | Target Financial Grade | ||
| General Job Group | Specialized Jobs | Job Sub-group | Financial Affairs Jobs |
Job Summary
The Tax Audit Expert oversees and conducts complex, risk-based indirect tax audits for large taxpayers, personally leading high-impact or technically challenging cases while providing guidance and review support to other auditors. The role analyzes declarations, books, and supporting evidence to verify compliance, assesses complex VAT and refund issues, identifies fraud indicators, and prepares clear, defensible audit adjustments. It applies insights and datasets provided by the Tax Compliance Risk & Data Analytics teams to focus testing efficiently, and collaborates with Legal Affairs, Investigations, and external entities to ensure accurate, fair, and timely assessments.
Key Responsibilities
Case Planning & Scoping
- Reviews large taxpayer risk flags, sectoral profiles, refund history, and prior interventions to scope audit objectives, period, and materiality thresholds for complex or high-risk cases.
- Prepares audit plans, information requests, and sampling approaches aligned to identified risk factors (e.g., zero-rating, place-of-supply, mixed-use, complex group structures).
- Collaborates with and supports the Tax Compliance Risk & Data Analytics function by providing audit feedback and using risk insights to focus audit scope.
Fieldwork & Evidence Testing
- Examines financial statements, sub-ledgers, VAT returns, invoices, contracts, and import/export documentation to verify reporting accuracy and compliance with indirect tax laws.
- Performs walkthroughs of taxpayer systems and control environments; executes targeted testing on high-value and cross-border transactions.
- Verifies refund claims and input-tax credits for eligibility, apportionment, and sufficiency of supporting evidence.
Technical Analysis & Determinations
- Assesses complex technical issues (e.g., group structures, permanent establishments, place-of-supply, exemptions/zero-rating) and evaluates the adequacy of supporting documentation.
- Drafts calculation schedules, technical analyses, and proposed adjustments with clear factual and legal reasoning.
- Prepares draft assessments or position papers and penalty recommendations as permitted by law, ensuring sound reasoning, transparency, and communication of taxpayer rights.
- Recommends corrective or preventive measures where systemic compliance risks are identified.
Refund Verification & Fraud Risk
- Reviews high-materiality or high-risk refund claims and applies advanced anomaly checks (e.g., carousel arrangements, rapid refund cycling, supplier chain irregularities).
- Interprets and validates system-generated risk indicators to trace supply chains, counterparties, and transaction authenticity, escalating potential fraud to Investigations where warranted.
- Coordinates post-assessment recovery or offset actions with the Collections function for disallowed or over-claimed amounts.
Reporting & Case Closure
- Produces complete and defensible working papers, evidence logs, and audit trails that meet internal quality and litigation standards.
- Issues findings letters, conducts closing meetings, and documents taxpayer representations and final audit positions.
- Tracks sustained outcomes and implements improvements based on quality assurance or appeal feedback.
Collaboration & Knowledge Sharing
- Coordinates with Legal Affairs on technical interpretations, evidentiary sufficiency, and potential dispute cases.
- Supports joint or cross-functional audits with SME Indirect Audits, Investigations, or Customs where group or cross-border links exist.
- Develops and contributes specialized sector guidance, case studies, and technical examples to enhance audit manuals, checklists, and training material for audit teams.
Monitoring, Insights & Policy Feedback
- Analyzes audit outcomes (e.g., yield, sustain rate, cycle time) to identify trends and high-risk areas among large taxpayers.
- Provides structured feedback to Tax Compliance Risk & Data Analytics for refining audit risk indicators and to Policy & Legislation on gaps or ambiguities identified through casework.
- Supports the preparation of periodic dashboards, reports, and summaries covering audit coverage, refund verification outcomes, and recurring large-taxpayer compliance themes.
Preferred Qualifications & Experience
| Preferred qualifications | ● Bachelor’s degree in Accounting, Taxation, Finance, Economics, or related field. ● Professional certification in tax or audit (e.g., CTA, ACCA, CPA, CIA) is an advantage. |
| Preferred experience | ● 16+ years’ experience in indirect tax audits, including large/complex groups and high-value refund verifications. ● Demonstrated ability to analyze complex supply chains, contract structures, and VAT technical positions. ● Experience preparing defensible determinations and supporting litigation or dispute processes. |
| Technical & Other Skills | ● Strong command of VAT audit techniques, sampling, evidence testing, and reconciliation methods. ● Proficiency with audit workpaper tools and data analysis (e.g., linking returns to ledgers, exception mining). ● Clear written analysis and calculations; ability to present positions and negotiate resolutions. ● Effective coordination across audit, investigations, legal, and collections functions. |
Key Performance Indicators
| KPI Category | KPI Title | KPI Description | Unit |
| Strategic | |||
| Operational | |||
| Task-specific | |||
Minimum Qualifications & Experience
| Minimum Financial Grade | 2nd Financial Grade | |
| Minimum Experience (by qualification) | PhD / Doctorate | 12 Years |
| MSc / Masters | 15 Years | |
| BSc / Bachelors | 16 Years | |