Job Description
| Job Title | Tax Audit Expert | ||
| Sector | Taxpayer Compliance | ||
| Department | Indirect Tax Audit | ||
| Section | SME Taxpayer Indirect Audits | ||
| Job Code | Target Financial Grade | ||
| General Job Group | Specialized Jobs | Job Sub-group | Financial Affairs Jobs |
Job Summary
Tax Audit Expert oversees and conducts risk-based indirect tax audits for small and medium enterprises (SMEs), personally leading complex or high-risk cases while guiding and supporting tax audit teams on broader assignments. The role scopes and executes examinations, validates refund claims, identifies recurring non-compliance patterns, and prepares clear, defensible determinations. It coordinates with analytics, investigations, and legal teams to ensure accurate outcomes and timely case closure, while promoting standardized procedures suited to high-volume SME caseloads.
Key Responsibilities
Case Planning & Scoping
- Reviews SME risk flags, sector profiles, refund history, and prior interventions to define audit scope, period, and materiality for complex and high-risk cases.
- Prepares audit plans, information requests, and right-sized sampling aligned to common SME risk drivers (e.g., documentation sufficiency, place-of-supply for domestic/ GCC trade, zero-rating eligibility).
- Collaborates with and supports the Tax Compliance Risk & Data Analytics teams by providing audit insights, obtaining relevant datasets, and applying risk models to refine SME testing patterns.
Fieldwork & Evidence Testing
- Examines VAT returns, ledgers, invoices, contracts, and import/export documents; reconciles returns to books and bank activity where relevant.
- Performs walkthroughs of basic processes and controls; executes sample and targeted tests on high-risk transactions to verify compliance and identify potential risks or irregularities.
- Verifies refund claims and input-tax credits for eligibility, apportionment, and documentation completeness.
Technical Analysis & Determinations
- Assesses issues typical to SMEs (cash vs. accrual timing, proof of export/zero-rating, mixed-use apportionment, domestic vs. cross-border supplies).
- Drafts calculation schedules and proposed adjustments with clear legal and factual support.
- Prepares determinations and penalty recommendations as permitted by law; documents taxpayer rights communications and recommends corrective actions where non-compliance is identified.
Refund Verification & Fraud Risk
- Applies anomaly checks tailored to SMEs (unusual refund-to-turnover ratios, rapid claim cycles, high-risk supplier chains), where not already automated.
- Traces transactions and counterparties where indicators arise; escalates suspected fraud for investigation and supports implementation of remedial measures.
- Supports post-determination recovery or offset actions for disallowed/over-claimed amounts.
Reporting & Case Closure
- Compiles complete working papers, evidence logs, and audit trails meeting review and litigation standards.
- Issues findings letters, documents representations, conducts closing meetings, and finalizes positions within SLAs.
- Captures sustained outcomes and lessons learned to improve SME audit playbooks and inform future audit planning.
Collaboration & Knowledge Sharing
- Coordinates with Legal Affairs on technical positions and documentation sufficiency.
- Works with Large Taxpayer or Investigations units on linked parties or schemes when relevant.
- Develops and contributes advanced checklists, sector notes, and illustrative examples to enhance manuals, templates, and training content for audit teams.
Monitoring, Insights & Campaign Support
- Tracks KPIs (yield, sustain rate, cycle time, refund denials) and highlights recurring SME error themes.
Feeds insights to Tax Compliance Risk & Data Analytics for rule calibration and to Policy & Legislation on observed gaps or ambiguities to support continuous improvement and policy refinement.
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 with significant SME caseloads and refund verification. ● Proven ability to prepare defensible determinations and support dispute processes. ● Experience collaborating with analytics, investigations, and legal teams on risk-based selections. |
| Technical & Other Skills | ● Strong command of VAT audit techniques, sampling, reconciliations, and evidence management. ● Ability to analyze transactional data and detect anomalies; link returns to ledgers and supporting documents. ● Clear written analyses and calculations; confident presenting positions and handling representations. ● Effective case management and coordination, with attention to cycle time, quality, and documentation completeness. |
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 | |