Procurement Summary
Country: Seychelles
Summary: Enhancing Capacity in Excise Tax Management
Deadline: 23 May 2019
Posting Date: 08 May 2019
Other Information
Notice Type: Tender
TOT Ref.No.: 32794421
Document Ref. No.: SADC/TRF/PROJECT/SRC/05/2019
Financier: European Union (EU)
Purchaser Ownership: -
Tender Value: Refer Document
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Expression of Interest are invited for Enhancing Capacity in Excise Tax Management.
1. The Seychelles Revenue Commission is inviting Individual Consultants to submit their CV and Financial Proposal for the following services:
“ENHANCING CAPACITY IN EXCISE TAX MANAGEMENT”
The Terms of Reference defining the minimum technical requirements for these services are attached as Annex 1 to this Request for Proposals.
2. Only Individual Consultants are eligible for this assignment provided that they fulfil the following eligibility criteria:
a) they are being bankrupt or wound up, are having their affairs administered by the courts, have entered into arrangements with creditors, have suspended business activities, are being subject of proceedings concerning those matters, or are being in any similar situations arising from a similar procedures provided for in the national legislation or regulations of the SADC member states;
b) they have been convicted of offences concerning their professional conduct by a judgment which haves the force of res judicata; (i.e. against which no appeal is possible);
c) they have been declared guilty of grave professional misconduct proven by any means which SADC Secretariat can justify;
d) they have not fulfilled obligations related to the payments of social security contributions or the payment of taxes in accordance with the legal provisions of the country in which they are established or with those countries where the contract is to be performed;
e) they have been the subject of a judgment which has the force of res judicata for fraud, corruption, involvement in a criminal organisation or any other illegal activity detrimental to the SADC Secretariat' financial interests; or
f) they are being currently subject to an administrative penalty.
3. The maximum budget for this contract is € 90, 000 (Ninety thousand euros). Proposals exceeding this budget will not be accepted.
4. Your Request for Proposals must be presented as per Standard Expression of Interest Forms attached as Annex 2 to this REOI in English language and be accompanied by copies of all the indicated supporting documents. If the supporting documents are not in English, these shall be accompanied by a certified translation into English.
5. Your proposal clearly marked “SADC/TRF/PROJECT/SRC/05/19 - ENHANCING CAPACITY IN EXCISE TAX MANAGEMENT” in a sealed envelope, should be submitted in our tender box located at the following address:
Secretary to the Tender Committee
MINISTRY OF FINANCE, TRADE, INVESTMENT AND ECONOMIC PLANNING
Maison Esplanade
Francis Rachel Street
ATTENTION: CINDY CHANG-LENG
ADRIAN MONTHY
6. The deadline for submission of your proposal, to the addressed indicated in Paragraph 5 above, is: 23rd May 2019 @ 10:00 am local time
Late bids will be rejected.
7. Proposal submitted by E-mail are acceptable by the stated closing and time.
National Tender Board
Email: NTBtenderbox@gov.sc
8. Your CV will be evaluated against the following criteria.
criteria
Maximum points allocated
(i) Qualifications and skills 20
(ii) General Skills 10
(iii) Specific Experience 70
Total 100
Only proposals scoring 70 points and above shall proceed to financial evaluation stage
9. You proposal should be submitted as per the following instructions, and in accordance with the Terms and Conditions of the Standard Contract attached as Annex 3 to this RFP:
(i) PRICES:
The financial proposal shall be inclusive of all expenses deemed necessary by the Individual Consultant for the performance of the contract.
(ii) EVALUATION AND AWARD OF THE CONTRACT:
Request for Proposals determined to be formally compliant to the requirements will be further evaluated technically.
A Request for Proposals is considered compliant to the requirements if:
• it fulfils the formal requirements (see Paragraphs 2, 3, 4, 5, 6, 7, 8 and 9 above),
• The financial proposal does not exceed the maximum available budget for the contract.
The award will be made to the applicant who obtained the highest technical score. Request for Proposals not obtaining a minimum score of 70% will be rejected.
(iii) VALIDITY OF THE EXPRESSION OF INTEREST:
Your Expression of Interest should be valid for a period of 90 days from the date for deadline for submission indicated in Paragraph 6 above.
10. The assignment is expected to commence within 6 months from the signature of the contract.
11. Additional request for information and clarifications can be request, no later than 21 days prior to deadline indicated in the paragraph 6 above, from:
Procuring entity: Seychelles Revenue Commission
Contact person: Cindy Chang-Leng Clair
Telephone: 4382136
E-mail: cindy@finance.gov.sc Copy to: agiovanni@finance.gov.sc and flossy.payet@src.gov.sc
ANNEXES:
ANNEX 1: Terms of Reference
ANNEX 2: Request for proposal Forms
ANNEX 3: Standard Contract for Individual Consultants
Sincerely,
______________________
Name: Cindy Chang Leng Clair
Title: TRF project manager
ANNEX 1: Terms of Reference
Enhancing Capacity in Excise Tax Management
1. BACKGROUND INFORMATION
1.1 BACKGROUND
The Customs Division of the Seychelles Revenue Commission (SRC) is currently using the ASYCUDA World system for the processing of its Customs procedures. However, the system is not fully functional as there are still some functionalities that are required in ASYCUDA World that are not available to users. This is therefore impacting on trade facilitation in Seychelles. The Excise Tax Module is one of the functionalities that is missing in the system.
Therefore, Seychelles is facing some constraints in the administration of the excise regime which is leading to leakages of revenue. To address this, Seychelles is considering the automation of excise tax calculation which is currently being conducted manually and this will also require reviewing of the Excise Tax Act, Customs Management Act (CMA) and supporting regulations and aligning this to ASYCUDA World requirements on warehousing control.
SRC needs assistance with implementing compliance issues related to fuel and alcohol excise administration. There is also a need to better facilitate legitimate trade by increasing Customs’ ability to build profile on excisable producers. Customs officers need to be able to better assess and collect excise tax on alcoholic beverages and understand expected yields. The excise unit of Customs Division also require equipment to address discrepancies affecting excise liabilities. Staff needs training on the utilization of fuel chemical makers and having the technical knowledge to test alcoholic beverage.
To ensure the balance between trade facilitation and compliance SRC customs needs to have a Post Clearance Audit (PCA) unit that can conduct Customs audit. The PCA unit do not have the capacity to identify high risk companies for Auditing from a monthly database. PCA needs to be able to use the WCO guidelines for Post Clearance Audit Compliance, to develop criteria for selection of audit of excise companies.
2. OBJECTIVE, PURPOSE & EXPECTED RESULTS
Overall objective
The overall objective of the project is as follows:
• Recruit an excise specialist for 6 months’ period to review and propose amendments to the excise tax Act, supporting and relevant legislations.
• Develop capacity of staff in PCA, risk assessment and excise tax
Purpose
The purpose of this contract is to introduce ASYCUDA World Excise Tax computer module in the ASYCUDA World system, Seychelles will require the review of the Excise Tax Act, CMA and its subsequent regulations and aligning these legislations to the ASYCUDA World requirements on warehousing control. The other aspect of this assignment is building capacity for staff in the Excise, Risk Assessment and PCA Units.
Results to be achieved by the Contractor
• Result 1: Excise Tax Act, CMA and supporting legislations reviewed and amended or new regulations developed where necessary;
• Result 2: Excise, Risk Assessment and PCA Units staff fully trained and competent in excise tax
• Risk Assessment techniques.
3. SCOPE OF THE WORK
3.1 Specific work
The scope of work and the expected outputs/deliverables will be the following:
• Review of CMA and supporting legislation and Excise Act and supporting legislation and propose amendments where necessary;
• Develop new legislation should the need arise;
• Conduct national consultative workshops on the draft amendments to existing legislations and any new legislations proposed;
• Design a training module on excise tax collection and use it to train Customs Officers collecting Excise Taxes;
• Determine the most appropriate way to improve compliance in collection of Excise Tax on fuel, including using fuel chemical markers and training of Customs Officers in the use of chemical markers;
• Determine the most appropriate way to improve compliance in collection of Excise Tax on alcohol and training on assessing and collecting excise duty on alcoholic beverages and understanding expected yields as well as provide training on the use of equipment to measure alcohol content; and
• Establish proceduresfor assessing compliance of producers of excisable products;
• Build profiles on each producer of excisable goods/ products;
• Assist with post-clearance audit specifically relating to excisable imports;
• Design a WCO compliant training course on post clearance audit, tailored for the Seychelles environment and conduct training;
• Work with the PCA Unit in conducting excise tax post clearance auditperiodically in the 6 months;
• Design a WCO compliant training course on Risk Assessment tailored for the Seychelles environment and train staff in the Unit;
• Work with the Risk Assessment Unit on how to conduct risk assessment periodically in the 6 months.
Documents
Tender Notice