The Economic and Social Research Foundation (ESRF) was registered and incorporated in 1992 as an independent Trust, not-for-profit institution for research and policy analysis. The formation of ESRF was based on the understanding that was a need for strengthening local institutional capacity which will provide constructive expertise in the driving of national economic transformation agenda. The primary objectives and purposes of the Foundation are; to initiate and coordinate studies in economic and social issues, to promote public understanding of economic and social conditions and public policy issues, to explore options of public economic and social policies, to collaborate with Government (central and local) of Tanzania, development partners, civil society organizations (CSOs), private sector, and other research institutions and entities, to enhance the national capacity for public analysis and development management.
ESRF hereby solicits a quotation for the following service: ESRF Tax Health Check 2024. This
Request for Quotation is open to all legally constituted companies that can provide the
requested service.
The Terms of Reference for the Tax Health Check include, but not limited to the following:
1. Scope of the Service
1.1 The Tax Consultant shall provide the “Tax Health Check” services aimed at verification of “general tax” and “statutory payroll deductions” compliance with tax law requirements that apply to Non-Governmental Organisations (NGOs), Trust and other Civil society organisations (CSOs) in the United Republic of Tanzania; and provide ESRF management with compliance assurance or identifying areas of potential risks and suggest its mitigations.
1.2 Some of the areas of focus by the Consultant are listed below:
i) Review of the relevant tax and statutory payroll deductions laws and regulations, and, identify taxes and statutory deductions applicable to ESRF.
ii) Review of the records and accounting system of ESRF with the aim of identifying existing liability exposures or potential risk areas in relation to taxes and statutory deductions.
iii) Re-computation of the applicable taxes and statutory deductions to check whether or not they were accurately determined.
iv) Confirm whether or not required tax and payroll deductions Regular Returns were submitted, and, the resulting tax liabilities paid timely to Tanzania Revenue Authority (TRA) and other relevant authorities, in accordance with the respective applicable legislations.
v) Report to ESRF management about any omissions to pay required taxes and statutory deductions and quantify the principal amounts owed in accordance with the applicable laws and regulations.
vi) Advise ESRF management on ways of overcoming identified tax/statutory deductions liability exposures in relation to the liabilities that may have materialized.
vii) Identify skills gap of relevant staff that need to be developed (capacity building) or acquired in order to ensure sustainable compliance.
viii) Identify causes that led to non-compliance with tax laws – whether system or operational related.
ix) Provide any other tax advice that deemed to be necessary and applicable to the Foundation as well as provide for tax plan and prediction.
x) Identify possible risks associated with non-compliance and mitigation measures.
2. Duration
2.1 The tax review team shall perform the services for the maximum period of 15 working days commencing August 2024, contingent upon ESRF promptly providing the Consultant with the required documents and other information in order to perform the services.
3. Location
3.1 The tax health check services will be conducted at ESRF Head Office in Dar es Salaam.
4. Deliverables
4.1 The Consultant shall deliver a written Final Report of the findings and recommendations on the following:
i) the state of compliance of ESRF to each of the applicable tax/ statutory deduction obligation areas;
ii) the identified specific failures to comply with the provisions of tax/statutory deduction laws requirements for NGOs/TRUST/CSOs or areas of weakness;
iii) a detailed information on the procedures to be followed to settle the identified failures with the Tax Revenue Authority (TRA), National Social Security Fund (NSSF) and other relevant authorities;
iv) Recommendations for management of the compliance issues and the capacity building/skills development for relevant staff.
5. Confidentiality
The Consultant shall not disclose any proprietary or confidential information relating to the Tax Health Check service without the prior written consent of ESRF.
6. Access to documents/materials
During the time of execution of the service, ESRF shall provide the Consultant with the necessary cooperation and give them access to all documents/materials that are considered to be of valuable input for the accomplishment of the services set out in Para.1.1 of this Terms of Reference.
7. Compensation
7.1 The professional fees shall be proposed by the Consultant based on the known basis for determining the fees and approved by the ESRF Management.
7.2 The same basis of determining the fees shall apply for any approved time extension.
8. Content of Quotation and Deadline
The Quotation should contain only a “price quotation” for the service in any format and must be signed by the bidding company’s relevant authority submitted to info@esrf.or.tz The deadline for receiving applications is Friday 30th August 2024
