MANAGEMENT
SYSTEMS INTERATIONAL (MSI)
StrengtHening Integrity and accountability program 1
(SIAP 1)
Terms of
Reference
Consultant for study on “Integration
of Investigation
and Prosecutions by using Anticorruption Act, Anti Money
Laundering Act and Taxation Act” – Law perspective
Working
Days: 28
days
Working
Period: August
2014–September 2014
Background and Objectives
The
integration of the Anticorruption Act, Anti Money Laundering
(AML) Act, and Taxation Act into indictments and prosecutions is
sought to increase the deterrence effect of prosecutions. Corruptors who seize illegal assets usually hide and
utilize them for their interest and seek to manipulate their taxes. Currently, KPK has not had the authority to combine the
Anticorruption Act and the AML Act with the Taxaction Act. KPK is only authorized to handle cases of alleged corruption
involving tax officials. KPK expects to utilize the Tax Law in an integrated manner by formulating charges of
Anticorruption Act and Anti-Money Laundering (AML) Act.
SIAP 1 will
support the initiation of the effort to integrate taxation into KPK’s
indictments by hiring one consultant to conduct a study on integrating the three Acts:
Anticorruption, Anti Money Laundering, and Taxation narrowing
from law perspective. The integration will also
including all related infrastucture and resources (ex: tax investigator,
special tax court, etc). SIAP 1 will
also conduct a group discussion among KPK, academic experts, practitioners, and the Directorate General of Taxation. The focus
group discussion will be a limited participation and will be held into 2
sessions. After each session, the consultant compiles the results of FGD in a report based on the study.
Deliverables
1. Study Paper
Consultant will develop a study paper on the
issue from the perspective of Law and
present the paper at the first focus group discussion (FGD).
2. Report paper (post 1st FGD)
After
first group discussion, consultants will
compile the inputs and add them to report paper. Consultant will be acting as
moderator during the FGD.
3. Report paper - final (post 2nd FGD)
Consultant
will present the first report paper at the second FGD. Additional inputs from
this FGD, will be included in the final report paper.
Requirements
1.
Have a
bachelor degree in Law
2.
Have good experience
in Law area, preferably have good
understanding on tax
3.
Have good
understanding about taxation policy
4. Have a comprehensive knowledge of AntiCorruption Act
Level of Effort
·
Develop
study paper (14 days )
·
Develop FGD presentation (1 day)
·
FGD
Presentation # 1 (1 day );
·
Develop
FGD report and compile with/ revise the paper – Part 1 (5 days )
·
Develop FGD Presentation (1 day)
·
FGD
Presentation #2 (1 day )
·
Develop
FGD report and compile with/ revise the paper – Part 2 (5 days )
Application
should include a cover letter, CV (including three references) and contact
number by July 25, 2014 at the
latest.
Please send applications indicating ‘Taxation ACT-Law perspective’ as the subject of your email addressed to elimu@msi-siap.com. Only shortlisted candidates will be contacted.
