SNKE VAT Integrated Tax Administration System (ITAS)

For Project: EU Strengthening Public Finance Management in Timor Leste

The EU-funded “Strengthening Public Finance Management in Timor-Leste” project is a three-year initiative to support the government of Timor-Leste to roll out its five-year Public Finance Management (PFM) reform action plan, improve budget programming, strengthen domestic revenue collection, and advance plans for fiscal decentralisation. The project is being implemented through a service contract held between the European Union Delegation to Timor-Leste (EUD) and DAI Global Belgium SRL. See detailed project description at Annex 1.

The project supports the Government of Timor-Leste’s broader public finance reform agenda, including preparations for the introduction of Value Added Tax (VAT). As part of this reform, the Tax Authority of Timor-Leste is establishing a new VAT Department, including a dedicated cadre of IT specialists to support system implementation and operations. The procurement of a VAT Integrated Tax Administration System (ITAS) is planned for completion in June 2026 and implementation from August 2026. The successful implementation of ITAS is contingent on a number of enabling conditions being in place that require testing and the main impetus for this assignment.

A binding technical assumption underpinning the ITAS deployment is the existence of a functioning, secure, and interoperable IT infrastructure — including reliable internet connectivity, integration-ready interfaces with commercial banks and the Central Bank, and accessible taxpayer-facing portals (initially for large taxpayers). Without this enabling environment, ITAS cannot be fully and effectively implemented. This assignment is designed to stress-test those assumptions, identify gaps, and provide actionable recommendations to ensure the Tax Authority is operationally ready to receive and deploy ITAS upon delivery.

Project objectives

The specific objective (outcome) of this project is to strengthen Public Finance Management at all levels of government to ensure efficient, effective and accountable use of public resources as a basis for improved service delivery. The project expected outputs are the following:

• Output 1: PFM Reform Action Plan launched and initially implemented.
• Output 2: Tax Authority reinforced, through the development of the tax system and administration.
• Output 3: System of planning, programming and budgeting harmonized, articulated and streamlined in line with the new budget law.
• Output 4: Fiscal decentralisation strategy elaborated and approved.

DAI is looking to recruit Senior Non-Key Expert - VAT Integrated Tax Administration System (ITAS) – Operational Readiness Review

Assignment objectives

The Senior Non-Key Expert (SNKE) will support and report to Key Expert 2 (KE2 – Tax Administration Specialist) in conducting a structured diagnostic assessment of the Tax Authority’s readiness for ITAS implementation. The Expert will:

• Review the technical and institutional assumptions underlying the ITAS procurement and implementation plan;
• Liaise directly with the ITAS service provider to validate architecture requirements and integration specifications;
• Conduct a comprehensive VAT–ITAS operational readiness and gap analysis; and
• Provide a gap plugging assessment (including numbers of staff, costing, and other aspects) to meet the identified gaps, prioritised to enable on-schedule ITAS deployment and operational stabilisation.

General and Specific Activities

The Expert’s scope covers the following thematic areas. Some sub-tasks may be carried forward to a follow-on assignment depending on access and data availability during the mission.

Infrastructure and Connectivity

• Assess internet bandwidth and network capacity for ITAS hosting, taxpayer access (e-filing/e-payment portals), and internal Tax Authority operations at HQ and municipal offices.
• Evaluate server specifications, hosting environment options (on-premises vs. cloud vs. hybrid), and data centre adequacy.
• Review business continuity, disaster recovery, and data backup arrangements.
• Assess cybersecurity protocols, firewall configurations, access controls, and data protection measures relevant to ITAS operations.

Interoperability and API Readiness

• Review integration assumptions and API readiness between ITAS and: commercial banks, the Central Bank of Timor-Leste, and third-party payment gateway providers.
• Assess the technical readiness of e-payment and e-filing interfaces, including authentication, data validation, and error-handling protocols.
• Evaluate interoperability requirements and data exchange standards with existing government systems, specifically SIGTAS (current tax system), ASYCUDA (customs), IFMIS (financial management), and the national taxpayer identification database.

System Integration Requirements

• Document integration touchpoints, data flows, and dependencies between ITAS and connected systems.
• Identify risks and technical bottlenecks in integration design that could affect implementation timelines or data integrity.
• Validate assumptions related to taxpayer registration migration, e-filing workflows, automated case management, and audit trail functionality.

Institutional and Human Resource Capacity

• Assess the readiness and technical capacity of the newly formed VAT Department IT cadre, including staff numbers, skills profiles, and roles.
• Identify immediate training needs required before ITAS go-live, and medium-term capacity development requirements for sustained operations.
• Review existing IT governance structures within the Tax Authority, including helpdesk, incident management, and change control procedures.

Risk and Gap Assessment

• Identify, assess, and rate risks and dependencies affecting the ITAS implementation timeline.
• Compile a Risk and Gap Matrix with risk ratings (High/Medium/Low), responsible units, and proposed mitigation actions.
• Provide prioritised gap-plugging recommendations across infrastructure, capacity, governance, and institutional dimensions.

The following table sets out the indicative work plan across these activities:

1. Preparatory Desk Review & Inception Meeting
2. Desk Review & Inception (In-Country)
3. Infrastructure & Connectivity Assessment
4. API & Interoperability Review
5. Capacity Assessment
6. Consolidated Technical Readiness Assessment

EXPERT SELECTION CRITERIA

The assignment requires a Senior Non-Key Expert, specialist with a combination of IT systems expertise and practical experience in tax administration reform in a development context.

Senior Non-Key Expert – [VAT Integrated Tax Administration System (ITAS) – Operational Readiness Review]

• Education of at least Bachelors’ degree.
• At least 8 years’ general experience with expertise in the activited detailed in the present ToR.
• Extensive specific experience in Integrated Tax Administration Systems (ITAS/ITMS), including procurement, configuration, integration, or roll-out, as well as API readiness and interoperability, IT infrastructure assessment, e-filing, e-payment, taxpayer portal design and capacity building in these areas. Proven experience in assessing API readiness and interoperability between government revenue systems and third-party platforms (commercial banks, payment gateways, customs, IFMIS). Practical knowledge of REST/SOAP APIs, web services, and data exchange standards.
• Working experience in Timor-Leste and/or PALOP and ASEAN and Pacific countries is considered an advantage.
• Experts should be fluent in written and spoken English or any specific language required for the assignment.

The assignment will be undertaken mainly in Dili, Timor-Leste between July 1st, 2026 and September 30th, 2026 for a total of up to 23 working days. Travel within Timor-Leste may be required according to activity and consultation requirements.

Interested candidates shall send their CV in English asap, not later than 22 July, 2026!

Only shortlisted candidates will be contacted!