Deadline: 8 July 2021

Time Frame for assignment: 10 days

Reports to: Programs Manager

1. Introduction and background

Zimbabwe’s mining sector plays a significant role in the development of the country as it has continued to bring much needed income into the country through foreign exchange, Gross Domestic Product (GDP), government revenues and infrastructure development[1]. The government gets its revenue in the mining sector mostly from taxation, shares it holds in some mining companies and State-Owned Enterprises. There are several revenue streams which are important sources of revenue to the state such as royalties, corporate tax, additional profit tax, Value Added Tax, exploration fees, pay as you earn (PAYE) and withholding tax, among others. This money is paid to different government departments in compliance with different legislative requirements. However, Royalties are the major tax payments in the mining sector thereby contributing the most significant contribution to revenue going to the state which is used to fund public services. The current legal framework governing the tax regime in Zimbabwe is mostly set out in the Mines and Minerals Act which has been under amendment since 2012[2] and the Income Tax Act.  Given this background a local NGO seeks the services of a consultant to develop a mining taxation regime handbook/ manual for policy makers, citizens and officials in the public sector.

2.0 Main Objective of the Consultancy

In consultation with the organization’s programs team, the consultant is expected to develop a detailed and well researched mining taxation regime manual/ handbook.

2.1 Specific terms of reference

Develop a well-researched, detailed and a well-written and comprehensive mining taxation regime manual/ handbook.

• Key Deliverables and Timeline

• Research and develop appropriate content using relevant diction for the intended stakeholders.
• Creatively unpack and simplify the current mining taxation regime to the understanding of legislators, public officials and citizens.
• Develop a detailed and well researched mining taxation regime manual/ handbook. A well-written and comprehensive manual/ handbook
• Present the manual to various stakeholders in targeted workshops.
• Submission of periodic progress reports as agreed in the contract.

• Timeline

The assignment is scheduled to run for 10 days from the date of awarding of the contract.

• Qualifications and Experience

Advanced university degree (MA or PhD) in Accounting, Economics preferably mining taxation, Governance, Development studies, Policy studies, Statistics or any other relevant subjects. Minimum five years of work experience on taxation related issues. Demonstrated knowledge and experience in developing a manual or handbook on taxation. Excellent English language skills and ability to write clear and compelling content for a wide variety of audiences. Ability to work with minimum supervision and deliver the outputs with high quality.

• To apply

Interested candidates must submit their expression of interest together with the budget including previous work for reference purposes. The aforementioned should be emailed to procurementzw@gmail.com No documents shall be received or entertained after the due date and time. The title of the consultancy should be clearly stated in the email subject.

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[1] https://core.ac.uk/download/pdf/234646936.pdf

[2] https://www.loc.gov/law/foreign-news/article/zimbabwe-mines-and-minerals-law-to-be-amended/