Job Description
| Job Title | Tax Audit Specialist | ||
| 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 Specialist performs detailed indirect tax audits for large taxpayers to verify the accuracy of reported tax obligations and refund claims. The role executes audit testing and analytical procedures on complex, high-value transactions, assesses compliance with indirect tax laws, and prepares clear, evidence-based adjustments and case documentation. It applies insights and datasets provided by the Compliance Risk & Data Analytics teams to target material risks, and collaborates with Legal Affairs, Investigations, and other government entities to ensure accurate assessments, fair application of the law, and timely closure of cases.
Key Responsibilities
Case Intake & Planning
- Reviews assigned audit cases and follows the defined scope, risk indicators, and priorities provided by the Compliance Risk & Data Analytics function, taking into account taxpayer history and previous audit outcomes.
- Prepares and maintains audit plans, information requests, and sampling strategies aligned to risk factors identified during case allocation (e.g., zero-rating, place-of-supply, mixed-use).
- Uses provided datasets and risk insights from the Compliance Risk & Data Analytics teams to focus audit testing effectively.
Fieldwork & Evidence Testing
- Examines VAT returns, ledgers, invoices, contracts, and import/export documentation; reconciles returns to books and sub-ledgers to verify reporting accuracy and payment compliance.
- Performs walkthroughs of processes and controls; executes sample and targeted tests on high-risk transactions.
- Verifies refund claims and input-tax credits for eligibility, apportionment, and documentation sufficiency.
Technical Analysis & Adjustments
- Assesses complex issues (group/branch arrangements, exemptions, zero-rating, place-of-supply) using applicable provisions and guidance.
- Drafts calculation schedules and proposed adjustments with clear legal and factual support.
- Prepares draft audit assessments or position papers and penalty recommendations as permitted by law and established audit procedures.
Refund Verification & Fraud Indicators
- Tests high-materiality refunds; applies anomaly checks (supply-chain breaks, rapid refund cycling, high-risk counterparties).
- Traces transactions and counterparties to detect carousel or artificial arrangements; escalates suspected fraud to the investigations team.
- Assists with recovery and offset actions for disallowed or over-claimed amounts.
Reporting & Case Closure
- Compiles complete working papers, evidence logs, and audit trails that meet review and litigation standards.
- Prepares draft findings letters, records taxpayer representations, and supports finalization of positions; ensures timely case closure in line with SLAs.
- Captures sustained outcomes and lessons learned for continuous improvement.
Collaboration & Knowledge Sharing
- Coordinates with Legal Affairs on technical positions and documentation sufficiency.
- Supports collaboration with SME Indirect Audits or Investigations on linked parties or cross-cases as needed.
- Contributes sector notes, checklists, and examples to update audit manuals and training content.
Monitoring & Insights
- Monitors assigned audit metrics (e.g., yield, cycle time, refund denials) and provides updates on progress.
- Feeds insights to Tax Compliance Risk & Data Analytics for rule calibration and to Policy & Legislation on observed gaps or ambiguities.
- Flags clusters of similar risks suitable for campaign- or project-based audits.
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 | ● 9+ years’ experience in indirect tax audits, including large/complex groups and refund verification. ● Hands-on testing of high-risk VAT areas and preparation of defensible adjustment schedules and determinations. ● Experience collaborating with analytics, investigations, and legal teams on complex cases. |
| Technical & Other Skills | ● Proficiency in audit techniques, sampling, reconciliations, and evidence management. ● Ability to analyze transactional data, detect anomalies, and link returns to ledgers. ● Clear written analyses and calculations; confident in presenting positions and handling representations. ● Strong coordination, planning, and case-management skills with attention to cycle time and quality. |
Key Performance Indicators
| KPI Category | KPI Title | KPI Description | Unit |
| Strategic | |||
| Operational | |||
| Task-specific | |||
Minimum Qualifications & Experience
| Minimum Financial Grade | 4th Financial Grade | |
| Minimum Experience (by qualification) | PhD / Doctorate | 5 Years |
| MSc / Masters | 8 Years | |
| BSc / Bachelors | 9 Years | |