Refund Auditor

Company: Zakat, Tax and Customs Authority –

WebSite: Riyadh, Saudi Arabia

Job Description:**Objective:**

This position entails the execution of designated tasks under close supervision. The incumbent will contribute to the fulfillment of routine operational duties, engage with clients to clarify income declarations, and process refund requests in accordance with established policies, procedures, and guidelines. Furthermore, the role encompasses conducting research, compiling and analyzing data, drafting reports and documentation, participating in meetings, and cultivating professional expertise.

**Responsibilities:**

* **Refund Planning:**
* Maintain current knowledge of refund policies, including limits, risk controls, and applicable margins, ensuring compliance with ZATCA regulations, policies, and procedures.
* Develop and update assessment templates and audit tools, aligned with operational procedures, to facilitate customer request analysis and ensure timely evaluation.
* Monitor industry developments, news, and updates across sectors (e.g., business, insurance, telecommunications, consumer goods) to identify emerging tax practices for incorporation into assessments and audit reviews.
* Maintain and update refund manuals, eligibility criteria, legal requirements, and supporting documentation by taxpayer type, integrating them into computer-aided audit tools to streamline assessment and review processes.

* **Refund Operations:**
* Consolidate, categorize, and prioritize refund requests and schedules, sorting by tax/industry type and dispatching to relevant audit teams for assessment.
* Review refund applications and requests, verifying the validity of legal documents and ensuring completeness of supporting materials prior to evaluation.
* Gather data to conduct desk audits, liaising with stakeholders (account managers, taxpayers, banks, audit bureaus, government entities) to obtain necessary information and clarifications, and consulting with legal counsel on contractual structures to ensure applicant legitimacy.
* Research public sources (news, articles, databases) to understand taxpayers’ business activities, including structure, size, process, and jurisdictions.
* Evaluate taxpayers’ financial status, income statements, financial strength, revenue streams, and compare with industry benchmarks to determine the appropriate assessment approach (actual, estimated, reduced).
* Inspect and investigate taxpayer declarations, identify high-risk issues, detect non-compliant cases, and communicate with internal stakeholders to mitigate potential risks, including tax evasion.
* Consolidate legal and financial observations, evaluate against eligibility criteria and refund requirements, and recommend approval/rejection decisions in accordance with policies and procedures.
* Manage the development of audit reports, including tax assessments (actual, reduced, estimated), to determine taxpayer refund amounts.
* Compile lists of compliant taxpayers with accepted refunds and related amounts, submitting them to internal committees for payment approval.
* Monitor taxpayer objections and appeals, coordinating with Legal Affairs or AMANA to resolve disputes and provide supporting clarifications on audit findings.
* Maintain and update refund operations systems and databases, ensuring the secure storage and administration of audit findings to facilitate data exchange with stakeholders.

* **Reporting and Support:**
* Draft refund audit reports, outlining recommendations and conclusions with supporting evidence, and escalate for revision and verification.

**Job Details:**

* **Communication and Contacts:** Extensive internal and external communication is required.
* **Education:** A Bachelor’s degree in Business Administration or a related field is required.
* **Experience:** A minimum of two years of relevant experience is required.
* **Competencies:** Developing proficiency in Negotiation and Influence, Collection Planning and Assessment, Collaboration and Communication, Professionalism, Fact-Based Recommendations, Results Orientation, Customer Focus, Quality Management, Collection Techniques, and Enablement of Change and Innovation.

Skills: