Refund Lead Auditor

Overview

Refund Planning

• Review and study refund policies to remain current on refund limit utilization, refund risk control authorizations and applicable margins and ensure adherence ZATCA’s rules, regulations, policies and procedures
• Develop and update assessment templates and audit tools in accordance with operational procedures and policies to facilitate customer request analysis and safeguard timely evaluation
• Keep abreast of the latest developments, news and updates by industry type and sector (business and insurance, telecommunication, consumer goods, etc.) to ensure awareness of new tax practices adopted by taxpayers and businesses to incorporate in assessments and audit reviews
• Maintain and update refunds’ manuals, eligibility criteria, legal requirements and supporting documents by taxpayer type, integrate in computer-aided audit tools to facilitate audit assessment and review

Refund Operations

• Consolidate, categorize and prioritize refunds’ requests and schedules, sort by tax/industry type and ensure dispatch to relevant audit teams for assessment and review
• Review refunds’ applications and requests, examine the validity of legal documents presented by taxpayers, and ensure completeness of supporting documents prior to case assessment and evaluation
• Gather needed data to perform desk audits activities, communicate with relevant stakeholders (account managers, taxpayers, banks, audit bureau, government entities, etc.) to obtain needed information and clarifications and communicate with legal function for contractual structures to safeguard legitimacy of applicants
• Research public news, articles, databases, shared channels, etc. to investigate and understand taxpayers’ business activity including structure, size, process, jurisdictions, etc.
• Study and assess taxpayers’ financial status, income statements, financial strength and capabilities, and revenue streams to compare with benchmarks and similar industries and decide on assessment approach (actual, estimated, reduced assessments)
• Inspect and investigate taxpayers’ declarations, pinpoint high-risk and speculative issues, detect non-compliant cases and communicate with internal stakeholders to avoid potential risks including tax evasion
• Consolidate legal and financial observations, study and evaluate against pre-approved eligibility criteria and refund requirements to recommend approval/ rejection decisions in line with applicable policies and procedures
• Manage the development of audit reports including tax assessments (actual / reduced / estimated assessments) to identify taxpayers’ refunds’ amount
• Develop lists of compliant taxpayers accepted refunds with related amounts, submit to internal committees to secure needed approvals for payments’ release/transfer
• Monitor taxpayer objections and appeals and ensure coordination with Legal Affairs or AMANA to resolve disputes and support in key testimonies by providing clarifications on final audit findings and results
• Maintain and update refund operations related systems and databases, ensure that all audit findings are administered and stored in a preserved manner in order to facilitate data exchange with internal stakeholders and other government agencies
• Reporting and Support
• Draft refunds’ audit reports to highlight recommendations and conclusions along with relevant evidence, proofs and supporting documents and escalate for revision and verification

Education

Experience

Customer Focus - Proficient