Republic of Moldova

National Consultant to assess the Moldovan legislation on immovable property taxation

Vacancy Number: Pr15/00995

Location:	Chisinau, Moldova
Application Deadline:	03 Jul 2015, 10:00 (GMT+2:00)
Application Extended deadline:	13 Jul 2015, 23:59 (GMT+2:00)
Application Extended deadline:	22 Jul 2015, 10:00 (GMT+2:00)
Type of Contract:	Individual Contract
Starting date:	13 Jul 2015
Reference to the project:	Programme for Improving the Quality of Moldovan Democracy through Parliamentary Support
Expected Duration of Assignment:	35 working days within a 2,5 months assignment
Submission Instructions: Proposals should be submitted online by pressing the "Apply Now" button no later than 03 July 2015 Requests for clarification only must be sent by standard electronic communication to the following e-mail: sergiu.galitchi@undp.org UNDP will respond by standard electronic mail and will send written copies of the response, including an explanation of the query without identifying the source of inquiry, to all applicants.
Supporting Documents: Terms of Reference Individual Consultant Procurement Notice Personal History Form (P11) UNDP General Conditions of Individual Contract

Ms. Victoria Muntean.

victoria.muntean@undp.org

Background

In the context of Moldova’s efforts towards deeper EU integration, the approximation of tax legislation and systems is of particular importance. According to the Association Agenda between the European Union and the Republic of Moldova and to ensure the implementation of the Deep and Comprehensive Free Trade Area Agreement (DCFTA), the Republic of Moldova shall gradually harmonize the tax legislation in line with EU aquis.

The Activity Programme of the Government for 2015-2018 envisages the need to improve the taxation legislation. This need is reiterated in the national fiscal policy, which foresees a review of the natural persons’ immovable property taxation legislation to be conducted in 2015.

In EU countries recurrent tax on immovable property revenue is an important source of revenue for local budgets. For countries with developing economies, it is important to establish an effective system of real property taxation in order to create a basis for decentralization of public governance.

It is the responsibility of parliamentary Committee on Economy, Budget and Finance (CEBF) to scrutinise the way government operates in terms of taxation policy and to hold it account where performance falls short. Where the Parliament’s work identifies inefficiency or ineffectiveness, it should make recommendations for improvement. This can be assured through gathering of evidences on the appropriateness of Government plans and actions, and communicating conclusions and any recommendations for improvement to the Parliament.

In order to assure that Parliament oversight over Government policies and legislation on taxation and valuation of the natural persons’ immovable property, is based on evidence and independent analysis, UNDP is looking to hire a national consultant to support the Committee on Economy, Budget and Finance (CEBF) to carry out its legislative and the oversight functions.

Scope of work

The expected output for the national consultant’s assignment is to support the CEBF in carrying out its legislative and fiscal oversight functions.

The National Consultant will support the Committee in conducting a thorough assessment of the national legislation of the Republic of Moldova on natural persons’ immovable property taxation, policies, methods and techniques applied in the taxation and valuation of the immovable property of natural persons.

The national consultant will guide the CEBF in the process of carrying out the gaps analyses of the natural persons’ immovable property taxation national legislation, in particular with regards to its compliance with the EU standards. Subsequently, recommendations shall be provided for improvement of the legislative framework and actions to be taken to bring the legislation on taxation of natural persons’ immovable property in line with the EU law and the international instruments mentioned the Association Agreement.

 Moreover, the national consultant is expected to offer support to the CEBF in carrying out a research to identify the best EU and international practices applicable to the Republic of Moldova in using the revenues from the tax on immovable property for the local budgets, presenting the best methodologies in taxation and valuation of immovable property of natural persons, including the taxation of land depending on the designated use of the land.

Requirements for experience

Academic experience:

• University degree in Finance, Taxation, Economics. Relevant Master's Degree would be an asset;

Knowledge and Experience:

• At least 7 years of relevant professional experience in the field of taxation, counselling and/or implementing legal harmonization processes in the field of taxation.
• Experience in comparative analysis, research, assessment on the implementation of the taxation legislation and policies would be an asset;
• Experience in organizing public hearings at the Parliament or Government level will be strong asset;

 Competencies:

• Knowledge of the EU and international legal framework on natural persons’ immovable property taxation and mechanisms for setting these taxes would be an asset;
• In-depth knowledge of Moldovan legal framework on taxation, tax policy making, methodologies and techniques, primarily in taxation of natural person’s immovable property area and valuation of real estate property would be an asset;
• Strong analytical and drafting skills;
• Ability to analyse, plan, communicate effectively orally and in writing, draft report, organize and meet expected results, adapt to different environments (cultural, economic, political and social);
• Fluency in Romanian and English. Knowledge of Russian would be an advantage.

 Skills: Computer literacy and ability to effectively use office technology equipment, IT tools.

The UNDP Moldova is committed to workforce diversity. Women, persons with disabilities, Roma and other ethnic or religious minorities, persons living with HIV, as well as refugees and other non-citizens legally entitled to work in the Republic of Moldova, are particularly encouraged to apply;

Documents to be included

Interested individual consultants must submit the following documents/information to demonstrate their qualifications:

1. Proposal: explaining why they are the most suitable for the work;
2. Financial proposal specifying a total lump sum amount;
3. Duly completed P 11 / CV, including past experience in similar projects and at least 3 references.

Financial proposal

The financial proposal shall specify a total lump sum amount, and payment terms around specific and measurable (qualitative and quantitative) deliverables (i.e. whether payments fall in installments or upon completion of the entire contract). Payments are based upon output, i.e. upon delivery of the services specified in the TOR. In order to assist the requesting unit in the comparison of financial proposals the financial proposal shall include a breakdown of this lump sum amount (including fee, taxes, travel, per diems, and number of anticipated working days).

Travel

All envisaged travel costs must be included in the financial proposal. This includes all travel to join duty station/repatriation travel. In general, UNDP should not accept travel costs exceeding those of an economy class ticket. Should the IC wish to travel on a higher class he/she should do so using their own resources.

In the case of unforeseeable travel, payment of travel costs including tickets, lodging and terminal expenses should be agreed upon, between the respective business unit and Individual Consultant, prior to travel and will be reimbursed.

 

Disclaimer In case of discrepancies between the text published on the website and the contents of the supporting documents, the provisions, instructions and conditions included in the supporting documents (published as Adobe Portable Document Format files) shall prevail. In case of discrepancies between the English version and the Romanian and/or Russian versions of text, documents or other content published on this webpage, the English version shall prevail.

Notice UNDP, as a matter of practice, does not charge any application, processing or training fee at any stage of the recruitment process. If you have any questions as to vacancy announcements you may have received, please refer to this website. UNDP is currently aware of fictitious vacancy announcements that are being circulated through the internet, the purpose of which is to get people to register for a training and send in a fee. If you believe that you have received such a notice, please forward it, and any other related information you have received, to scamalert@undp.org. Since logos, emblems, names and addresses can be easily copied or reproduced, you are advised to take particular care in applying for vacancies, including undertaking all appropriate measures to protect against the unauthorised use of any personal information you may have provided as a result of the scam.