Refund Senior Auditor📣 Job Ad

About the Zakat, Tax and Customs Authority

The Zakat, Tax and Customs Authority (ZATCA) is a government entity responsible for regulating and collecting zakat, taxes, and customs duties in the Kingdom of Saudi Arabia. ZATCA plays a crucial role in ensuring compliance with national financial regulations and contributing to the economic stability and development of the Kingdom.

The Role of Refund Senior Auditor

ZATCA is seeking a dedicated Refund Senior Auditor to join its team in Riyadh. This full-time position involves operating with minimal supervision to prepare complex, specialized, or ad hoc reports related to tax refunds. The role primarily focuses on undertaking operational activities, including performing complete tax audits on refund requests, conducting examination and desk audits on large accounts, and identifying non-compliance within applicable policies and procedures.

Refund Planning Responsibilities

• Review and study refund policies to stay current on refund limit utilization, risk control authorizations, and applicable margins, ensuring adherence to 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 timely evaluation.
• Monitor industry-specific developments, news, and updates (*, business, insurance, telecommunication, consumer goods) to incorporate new tax practices adopted by taxpayers and businesses into assessments and audit reviews.
• Maintain and update refund manuals, eligibility criteria, legal requirements, and supporting documents by taxpayer type, integrating them into computer-aided audit tools for efficient assessment and review.

Refund Operations Management

• Consolidate, categorize, and prioritize refund requests and schedules, sorting them by tax/industry type for dispatch to relevant audit teams.
• Review refund applications and requests, examining the validity of legal documents and completeness of supporting documents prior to case assessment.
• Gather necessary data for desk audit activities, communicate with stakeholders (*, account managers, taxpayers, banks, audit bureau, government entities) for information and clarifications, and consult legal functions for contractual structures.
• Research public news, articles, databases, and shared channels to investigate and understand taxpayers’ business activities, including structure, size, processes, and jurisdictions.
• Study and assess taxpayers’ financial status, income statements, financial strength, capabilities, and revenue streams against benchmarks to determine appropriate assessment approaches.
• Inspect and investigate taxpayers’ declarations, pinpointing high-risk and speculative issues, detecting non-compliant cases, and communicating with internal stakeholders to mitigate potential risks such as tax evasion.
• Consolidate legal and financial observations, evaluating them against pre-approved eligibility criteria and refund requirements to recommend approval or rejection decisions.
• Manage the development of audit reports, including tax assessments (actual, reduced, estimated), to determine taxpayers’ refund amounts.
• Develop lists of compliant taxpayers with accepted refunds and related amounts, submitting them to internal committees for payment release approvals.
• Monitor taxpayer objections and appeals, coordinating with Legal Affairs or AMANA to resolve disputes and provide clarifications on final audit findings and results for testimonies.
• Maintain and update refund operations-related systems and databases, ensuring all audit findings are administered and stored securely to facilitate data exchange with internal stakeholders and other government agencies.

Reporting and Support Functions

• Draft comprehensive refund audit reports, highlighting recommendations and conclusions supported by relevant evidence, proofs, and supporting documents, and escalate for revision and verification.

Qualifications and Experience

Candidates for the Refund Senior Auditor position should possess 0-1 years of relevant experience in a related field. The role requires an individual capable of working within established guidelines and procedures while managing complex and specialized tasks.