Financial Crime World

Compliance Officer Role and Responsibilities in Jamaica

Tax Administration Jamaica (TAJ) has outlined the key responsibilities of a Senior Compliance Officer, a crucial role in ensuring the effective collection of outstanding revenue and maintaining taxpayer compliance.

Job Purpose

The primary objective of the Senior Compliance Officer is to enforce and maintain the collection of outstanding revenue on assigned high-priority cases, inclusive of accounts receivable for liabilities of all tax types. This involves:

  • Ascertaining taxpayers’ ability to pay
  • Initiating and monitoring payment arrangements
  • Educating taxpayers on tax return preparation
  • Facilitating the resolution of client inquiries

Key Outputs

  • Revenue collected and accounted for
  • Debt write-offs recommended
  • Payment settlements/arrangements negotiated with delinquent taxpayers
  • Enforcement actions implemented
  • Documentary evidence prepared to support government cases in court hearings
  • Relationship with taxpayers/representatives and other stakeholders developed and maintained

Key Responsibility Areas

Technical and Professional Duties

  • Interprets various Acts, Regulations, policies, and guidelines related to revenue collection and enforcement
  • Conducts interviews with taxpayers to collect tax and initiate corrective action
  • Provides information to clients to ensure they are fully aware of their rights and obligations
  • Negotiates payment arrangements/sets with delinquent taxpayers and monitors payments

Other Responsibilities

  • Secures full payments or reports accounts arrangement not collected, where appropriate
  • Recommends and executes enforcement actions when taxpayers neglect or refuse to satisfy liabilities
  • Prepares and/or issues demand notices, summonses, levy writs, and judgment orders

Performance Standards

This job is satisfactorily performed when:

  • Revenue is collected and properly accounted for in accordance with the FAA Act and other financial regulations
  • Debt write-offs are recommended according to regulations
  • Realistic payment arrangements/sets are negotiated and made with delinquent taxpayers
  • Applicable enforcement actions are taken against negligent taxpayers

Authority

The Senior Compliance Officer has authority to:

  • Recommend legal actions
  • Make recommendations for write- offs on accounts
  • Enforce compliance through legal/administrative action
  • Recommend changes to improve policy or programs to enhance voluntary compliance
  • Negotiate payment arrangements with delinquent taxpayers for outstanding liabilities

Required Competencies

  • Specific knowledge of relevant tax laws and regulations
  • Excellent time management skills
  • Good analytical, planning, and organizing skills
  • Good judgment, decision-making, and problem-solving skills
  • Good negotiating and communication skills

Working Conditions

The Senior Compliance Officer works in a normal office environment with high levels of risk in dealing with hostile taxpayers. The role also requires:

  • Irregular working hours at times
  • Numerous critical deadlines
  • Exposure to dust, dirt, and inclement weather conditions
  • Travel (50-60%)