Background

UNDP Bhutan CO is seeking five interns who will be based in RRCO Thimphu, Bhutan, and work under the direct supervision of the National Coordinator, Tax for SDGs and Regional Director/Head of the Tax Administration.

Background:

In collaboration with the Royal Government of Bhutan, the United Nations System, and various development partners, UNDP Bhutan is committed to assisting the country in achieving the Sustainable Development Goals (SDGs). This partnership aims to eradicate poverty in all its dimensions, facilitate sustainable structural transformations, enhance resilience to crises, strengthen governance, foster innovation, and mobilize resources towards poverty alleviation, employment creation, climate action, and other developmental priorities. Additionally, UNDP is tasked with supporting the integration of SDGs to expedite progress towards sustainable development objectives, enhancing advocacy on tax including engagement of young people advocates.

UNDP has recently positioned itself as a key partner in supporting Bhutan’s economic transformation and financing efforts related to the SDGs, including domestic resource mobilization. In this regard, UNDP is assisting the Department of Revenue and Customs (DRC) within the Ministry of Finance to enhance domestic revenue mobilization by improving tax administration efficiency. The effective mobilization and utilization of domestic resources are crucial for advancing Gross National Happiness (GNH) and achieving the SDGs. Taxation, as a fundamental fiscal and social policy instrument, plays a pivotal role in this context, enabling wealth redistribution, promoting equality, funding essential public services such as healthcare and education, influencing inclusive and sustainable socio-economic and environmental outcomes, and contributing to the overarching goal of leaving no one behind. This role becomes even more significant given Bhutan’s impending graduation from the category of Least Developed Countries (LDCs) and its potential implications for official development assistance and access to concessional financing mechanisms.

Historically, tax revenue has been vital for domestic resource mobilization in Bhutan. From the implementation of the first Five Year Plan in 1961, which marked the transition from in-kind taxation to nominal monetized taxes on various economic activities, to subsequent revisions aimed at rationalizing tax structures and enhancing administrative procedures, taxation policies have evolved to support economic development. The enactment of various tax laws, such as the Sales Tax, Customs and Excise Act of Bhutan in 2000 and the Income Tax Act of 2001, reflects ongoing efforts to modernize the tax system and broaden the tax base.

The tax audit for Business Income Tax (BIT) and Corporate Income Tax (CIT) will commence in August 2024. During this period (August-December), tax officials will be heavily involved in field audits, significantly increasing the workload for tax administration. The office staff will also be attending to taxpayers accessing services through online platforms (such as RAMIS) or in person at Regional Revenue & Customs Offices (RRCO), particularly RRCO Thimphu, due to its large taxpayer base. Compounding the challenge is a high attrition rate in the civil service, resulting in severe manpower shortages and a critical situation in tax administration.

To ensure efficient taxpayer services, reduce the administrative burden on tax officials, and contribute to the tax administration’s mandate of efficient collection of domestic resource mobilization, disseminate tax related information particularly for young people and support youth engagement in tax administration UNDP will be recruiting interns to support tax administration at RRCO Thimphu for a six-month period. Recruiting interns will support the department’s objectives of strengthening tax governance and institutions, including professional capacity for enhanced transparency and accountability. This initiative will help increase revenue mobilization by enhancing the efficiency of tax administration and reducing tax leakages for socio-economic development, welfare promotion, and achievement of the Sustainable Development Goals.

Duties and Responsibilities

Under the guidance and direct supervision of the National Coordinator, Tax for SDGs and Regional Director/Tax Head, the interns will mainly provide assistance and support the tax administration in delivering tasks such as, but not limited to,

1. Registration of PIT/BIT/CIT
2. Filing PIT on behalf of taxpayers
3. Tax return filing and acceptance of BIT/CIT entities,
4. Tax clearance verification,
5. Maintaining and updating taxpayer’s files and records,
6. Answering taxpayers’ queries through calls and face to face communication,
7. Data entry in the system such as TDS information,
8. Issuing Tax Clearance Certificates,
9. Carrying out tax advocacy for young people
10. Other front desk services to taxpayers, and
11. Report Tax issues and other issues to supervisors and the management.

In addition, the interns will also support the UNDP CO youth related works such as engagement with Parliament for tax advocacy and policy reforms.

Competencies

1. Attention to details,
2. Time management,
3. Ability to work independently,
4. Data entry,
5. Communication skills,
6. Taxpayer service,
7. Good with numbers,
8. Multi-Tasking and,
9. Any other skills are a bonus point

Required Skills and Experience

Education:

Candidates must at the time of application meet ONE of the following requirements:

(a) Be enrolled in a postgraduate degree programme (such as a master’s programme, or higher);

(b) Be enrolled in the final academic year of a first university degree programme (such as bachelor’s degree or equivalent);

(c) Have recently graduated with a university degree (as defined in (a) and (b) above) and, if selected, must start the internship within one-year of graduation;

(d) Be enrolled in a postgraduate professional traineeship program and undertake the internship as part of this program.

Applicants with a relevant degree and experience in finance/accounts/business will be given preference.

Language:

• Excellent writing and speaking skills in English

• Good level of knowledge in Dzongkha