Job Responsibilities

• Interpreting and implementing audit policies, programs, procedures, and standards, with regard to specific categories of taxpayers.
• Investigating activities of taxpayers to ascertain whether they comply with legal requirements in accordance with the Tax Laws.
• Preparing profile reports through preliminary checks in the software and examining Tax files, third-party, and other information to gather data on the assigned Taxpayer for the detection of any irregularities or fraudulent returns.
• Examining taxpayers’ records/documents and information gathered from third parties to determine the accuracy of reported financial status, areas of apparent non-compliance, and compute tax liabilities.
• Gathering adequate background information, preparing Preliminary Report, and developing Audit Plan for each case to assess compliance with tax laws and validate the information provided, to determine the extent of the issues, and to provide strategic guidance to the audit process.
• Ensuring taxpayers’ files are properly organized and maintained in accordance with the Department’s filing system for ease of reference and for prompt retrieval.
• Preparing interview questionnaire and conducting interviews, and visits to/ with taxpayers to obtain an understanding of the taxpayer’s operation and input the relevant information in software to ensure that the database is updated with the relevant findings.
• Ensuring the requisite third-party letters (Commercial Banks, Deeds Registry, National Insurance Scheme (NIS) are accurately prepared and dispatched promptly.
• Engaging taxpayers to provide guidance on tax laws, audit findings, and to resolve disagreements based on analysis completed and supporting evidence obtained.
• Ensuring that all audit issues and findings are properly analyzed, have the appropriate legal basis, alternative solutions identified, and make the appropriate recommendations in the Audit Report for corrective actions/improvements and risk reduction.
• Preparing final correspondence and Notice of Assessment to taxpayers informing them of the closure of the audit, outlining the audit findings and resulting tax liability, and providing guidance on the necessary steps to follow. 
• Inputting Additional / Officer’s Assessment in software and liaising with the relevant Units for printing of Original /Additional / Provisional Assessment Notices.
• Verify and process VAT Refunds.
• Forwards case to Debt Management to initiate action for collection of delinquent taxes.
• Liaises with internal units/divisions and represents GRA with external stakeholders.
• Any other related duties assigned.

Job Specifications:

• Association of Certified Chartered Accountants (ACCA), Bachelor’s Degree in Accounts, Business Management, Economics, or any other equivalent qualifications, with a minimum of three (3) years’ relevant experience.
• In-depth knowledge of the mission, mandate, goals, and objectives of the Guyana Revenue Authority
• In-depth knowledge of Tax Laws, Standard Operating Procedures, and Policies administered by GRA and of Trade Policies
• In-depth knowledge of Generally Accepted Accounting Practices (GAAP) and PC Applications
• In-depth knowledge of Computer Assisted Audit Techniques and Systems-Based Audit Techniques.
• In-depth knowledge of Auditing and Investigating Technique, Principles, Practices and Standards, Evidence Gathering, and Fraud Protection Techniques
• Strong Analytical and Negotiating skills.
• Ability to interpret and implement Audit Policies, Programs, and Standard Operating Procedures.
• Excellent Report Writing and Interview Techniques.
• Effective oral and written communication skills
• Assertiveness and the ability to work as a team player.
• Integrity, mutual respect, accountability, and professionalism.