State Counsel I Full Time NEW

JOB DESCRIPTION
JOB TITLE: State Counsel I, Board of Inland Revenue Division
JOB NUMBER: N/A
ORGANIZATION: Ministry of Finance
REPORTS TO (TITLE): Chief State Counsel

1. Organizational Context
The Ministry of Finance exists to manage the financial affairs of the State, including revenue collection and revenue management; budget planning, preparation and management; the formulation and promotion of national fiscal and economic policy; trade facilitation and border control; debt management; and the management of the State Enterprises Sector.
Responsibility for delivering on this mandate has been assigned to a number of organizational entities within the Ministry of Finance, including: Treasury Solicitor’s Department; Budget Department; Central Tenders Board; Corporate Communications Unit; Customs and Excise Department; Economic Management Department; Financial Intelligence Unit; General Administration Department; Inland Revenue Department; Investments Department; National Insurance Appeals Tribunal; Office of the Supervisor of Insolvency; Public Private Partnership Unit; Strategic Management and Execution Office (SMO); Tax Treaty Unit; Treasury Department; Valuation Department.
The Inland Revenue organisation is a Division of the Ministry of Finance. It serves as the principal tax collecting agency in Trinidad and Tobago. The organisation is managed by a Board of five (5) Commissioners, one of whom is appointed Chairman. Board members are charged with the worldly responsibility of administering taxes in Trinidad and Tobago, in accordance with sect 3 of the Income Tax Act Chap. 75:01.
The Board of Commissioners, fulfil this responsibility by providing leadership and strategic direction to staff members as they administer tax laws related to the following nineteen (19) tax types: Income Tax, Corporation Tax, Petroleum Tax, Value Added Tax, Lands and Buildings Taxes, Club Gaming Licence, Hotel Accommodation Tax, Financial Services Tax, Insurance Premium Tax, Insurance Surrender Tax, Auctioneers’, Money Lenders and Pawn Brokers Licences, Withholding Tax, Stamp Duty, Green Fund Levy, Unemployment and Business Levies and Health Surcharge.
Tax administration is organized into five functional areas: Research/Planning/Objections/Reform, Taxpayer Services/Collections, Corporate Services, Audit/Compliance, and Legal/Policy/Administration. Executive oversight is provided by the five Commissioners of Inland Revenue (CIR), with the Chairman overseeing Corporate Services and the other Commissioners supported by Assistant Commissioners of Inland Revenue (ACIR) to lead their respective sections.

2. Reporting Relationships
The position of State Counsel I reports directly to the Chief State Counsel.
Also reporting to the Chief State Counsel are the positions of:
Assistant Chief State Counsel (2)
Senior State Counsel (2)
State Counsel III (3)
State Counsel II (5)
Clerk/Stenographer I (1)
Clerk III (1)
Messenger (1)
Clerk/Typist I (1)
Bailiff (2)
Printing Operator (1)

3. Position Purpose
The State Counsel I provides applied legal expertise and operates under limited supervision in the legal department in the Board of Inland Revenue. The incumbent performs legal work with some complexity and liaises with and seeks guidance with senior attorneys as required. The State Counsel I is required to assist in administering, reviewing, monitoring and ensuring compliance with tax laws and policy through the various tax legislation by representing the state and providing legal advice and opinions on complex matters.

4. Dimensions
As an entry level position, the State Counsel I is the member of a team and has no managerial or supervisory responsibilities.
The annual operating budget for the Ministry of Finance is an average of TT$5.9Bn per year over the full review cycle including programmes administered by this Unit/Department.

5. Specific Accountabilities
Represents the Board of Inland Revenue in the capacity of both instructing and advocating attorney before the Tax Appeal Board in tax appeal assessment matters with some complexity through: in-depth research and analysis of the facts and evidence of the matter at hand; thorough research of applicable legislation and case law precedents; filing of applications and statutory documents; preparing and filing submissions; drafting, developing and presenting arguments; and preparing witnesses and witness statements, to enable the provision of timely, accurate and effective legal advice that successfully advances the decisions and positions of the Board of Inland Revenue in Tax Appeal Matters.
Supports the more senior state counsels when appearing before the High Court, Court of Appeal and Privy Council to provide assistance in the prosecution or defence of diverse and complex civil and criminal matters concerning Income Tax, Corporation Tax, Stamp Duty, Value Added Tax, Petroleum Tax Acts and all other tax related matters, through the provision of: comprehensive research and analysis of case files; applicable legislation and case law precedents; preparing and filing submissions; drafting, developing and presenting arguments; and preparing witnesses and witness statements in order to achieve favourable outcomes and safe guards the interest of the State.
Crafts legal opinions to the Chief State Counsel encompassing the thorough research and analysis of the facts, evidence, applicable legislation and case law precedents, to provide recommendations on the viability of pursuing an out-of-court settlement in Tax Appeal matters, to mitigate or avert litigation when possible and to ensure minimum risk exposure to the State.
Represents the Board of Inland Revenue at meetings upon request to provide advice, opinions and recommendations on tax matters to Committees within the Board, management, external agencies and other Ministries, including the research and application of legal practices and theory to ensure consistency with legislation, taxation, jurisprudence and transparency in policies, reforms, civil and criminal matters being pursued by the Board of Inland Revenue Division.
Makes recommendations to the Chief State Counsel on the granting of charitable status to organizations through thorough research, analysis and review of financial statements, by-laws and pertinent information of applicants, to facilitate the determination of the suitability of applications for Charitable status by individuals and organisations applying under the Corporation Tax Act.
Crafts legal opinions and advice for the Chief State Counsel and the Board, which inform the recommendations undertaken for amending existing legislation and for creating and implementing policies, programmes and initiatives, through research and critical analysis of existing legislation and policies to facilitate the evolving needs and changes in the legislative mandate and operations of the Board of Inland Revenue.
Supports initiatives of the Legal Unit in providing training on tax laws to internal technical officers, State Ministries and Agencies, private organizations and members of the public, to foster consistent interpretation and application of tax laws and procedures.

6. Knowledge, Experience and Skills
The work requires:
The incumbent to possess a Bachelor of Laws Degree (LLB) and a Legal Education Certificate (LEC) and admission to practice law in Trinidad and Tobago in accordance with the Legal Profession Act of Trinidad and Tobago.
Basic (1 year) experience as a practicing Attorney-at-Law.
Sound working knowledge of the Laws of Trinidad and Tobago.
Sound knowledge of Tax Laws and procedures.
Sound knowledge of the criminal and civil laws of the country.
Sound knowledge of the methods and practices involved in presenting and prosecuting matters before the courts.
Sound knowledge of Accounting Principles and Practices.
Sound knowledge of Court procedures and practices.
Sound knowledge of Government procedures and practices.
Basic advocacy skills.

7. Other Working Relationships
The incumbent also has interactions with other seniors or heads of sections/departments and other personnel under the Ministry of Finance, such as Permanent Secretaries, Treasury Solicitor, Auditors, Accounting Executives, Technical Officers and other legal, professional and support staff within the Ministry, as well as other key stakeholders within the Public Service such as Permanent Secretaries of Ministries, and heads of other agencies and authorities, to provide advice and guidance on matters related to tax law, policies and procedures that impact their operations.
The incumbent interacts with agents of the Tax Appeal Board, Magistrate’s Court, High Court, and Court of Appeal in the prosecution and defence of tax matters via liaising with court personnel on submissions and case matters.
The incumbent interacts with individuals, organizations, private attorneys, law firms, accountants, on the litigation and advice of legal matters as they relate to the enforcement of and the compliance with tax law and policies, as well as to provide information on the nature and quantum of their tax liability.

8. Key Issues and Challenges
The incumbent is expected to advise on a range of diverse civil and criminal matters concerning Income Tax, Corporation Tax, Stamp Duty, Value Added Tax, Petroleum Tax Act matters, and all other tax related matters. This responsibility requires the incumbent to demonstrate a high degree of resilience and agility as the incumbent is expected to move between the instructing and advocate role and the attorney/litigant role. With respect to the conduct of matters, the incumbent has the ability to determine and execute approaches and initiatives to reach a settlement. The objective is to resolve the matter without resorting to appeals. This is time consuming and can be difficult to attain within legally stipulated time frames due to the workload and prioritization of matters.
The incumbent within the Ministry of Finance, Board of Inland Revenue, is called upon to advocate not only from the perspective of the rule of law, but also on behalf of the tax payers interest. Also, the incumbent is called upon to support, gather and verify the evidence that are to be used in matters before the court; this entails an in-depth knowledge of subject matters concerning tax laws in Trinidad and Tobago, through thorough research and analysis and by the preparation of opinions. Though, there are limited legal research engines at the Board of Inland Revenue Division, the incumbent needs to execute approaches and initiatives in order to present a strong and comprehensive case. This is time consuming and can be challenging to achieve the necessary research and for favourable outcomes.
Providing support to teams and units the incumbent is responsible for the timely, fair and comprehensive research, analysis, advice and presentation of Court cases on tax law that are often enshrined in unclear legislation and policies. Meeting this challenge requires a considerable degree of legal judgement and critical thinking to identify and address key issues in matters that are subject to the evolution of rapid changes in legislation and commercial practices and advances in technology.
Also, to attain the needed information from unwilling witnesses can be time consuming and difficult for the stipulated period and prioritization of matters. Additionally, the acquiring of information from multiple sources of references can be challenging in order for the incumbent to achieve favourable outcomes. Therefore, the incumbent must be proactive, innovative and resourceful in acquiring the advice and research needed in order to resolve the matters in a timely and efficient manner.

9. Decision Making
The State Counsel I, determines the strategy and approach for representing the state at the Tax Appeal Board in tax appeal assessment matters through the use of considerable knowledge of the Laws of Trinidad and Tobago; sound knowledge of accounting principles and practices; sound knowledge of criminal practices and procedures; basic knowledge of all taxation statutes including the Income Tax, Corporation Tax, Value Added Tax and Stamp Duty Acts and related International Treaties on double taxation and exchange of information; and sound knowledge of the methods and practices involved in the presentation of matters before the courts with particular emphasis on preparing the Board of Inland Revenue’s answer to Tax Appeals before the Tax Appeal Board, to enable the provision of timely, accurate and effective legal advice that successfully advances the decisions and positions of the Board of Inland Revenue in Tax Appeal Matters. However, all cases under the purview of the Board of Inland Revenue must receive approval from the Chief State Counsel before action is pursued.
Moreover, the incumbent assists in the planning and conduct of workshops and lectures for Technical Officers, State Ministries and Agencies, private organizations and members of the public on various aspects of tax legislation and procedures, to foster consistent interpretation and application of tax laws and procedures.
Additionally, the State Counsel I assists in providing legal opinions to more senior state counsels within the organization who are representing the state in in Judicial Review proceedings, Constitutional Motions at the Magistrate’s Court, High Court, Industrial Court, tribunals and Court of Appeal in the prosecution or defence of all highly complex and diverse civil and criminal matters concerning Income Tax, Corporation Tax, Stamp Duty, Value Added Tax, Petroleum Tax Acts and all other tax related matters in order to achieve favourable outcomes and safe guard the interest of the State.
The incumbent also provides recommendations to the Chief State Counsel on the suitability of applications for charitable status by individuals and organisations applying under the Corporation Tax Act that will facilitate the granting of tax exemption status to these organizations, by reviewing financial statements, by-laws and pertinent information for compliance with required standards and rules.
Similarly, recommendations are also provided to the Chief State Counsel on the viability of pursuing an out-of-court settlement in Tax Appeal matters through the application of prevailing jurisprudence, to mitigate or avert litigation when possible and to ensure minimum risk exposure to the State.
Additionally, the State Counsel I provides legal recommendations and advice, when requested, to members of internal and external committees making decisions on taxation and tax policies that enable the fostering of greater compliance with tax laws and policies and strengthening tax related legal and policy framework within Trinidad and Tobago.
Also, the incumbent provides recommendations to the Chief State Counsel which inform the recommendations undertaken for amending existing legislation and for creating and implementing policies, programmes and initiatives to the Chief State Counsel through the legal interpretation of legislation, policies and processes to facilitate the evolving needs and changes in the legislative mandate and operations of the Board of Inland Revenue.

10. Impact
The State Counsel I has a direct impact on all legal aspects of the operations in the Legal Department, Board of Inland Revenue Division with regards to supporting the organization’s role and functions in the collection of tax from agencies and individual in society in keeping with the administrative tax laws; by providing research and analysis on less complex matters before the Appeal Court on litigation matters; provide advice to the internal Sections/Units/Departments in the Board of Inland Revenue on changes, interpretation and application to tax legislation.

11. Working Environment and Conditions
On a daily basis the work requires the incumbent to manage multiple legal matters whilst sitting for prolonged periods of time, researching and analysing legal documents, and at the same time devoting the required degree of care, attention and reflection to each of them to either produce written opinions or briefs, give advice or advocate in the Tax Appeal Board (Court), High Court, Industrial Court, tribunals and Court of Appeal in tax or tax related matters. Frequently, these legal proceedings are called upon within a very short time frame and this can be physically stressful and ongoing.
The volume of work requires the incumbent to frequently work long hours in a shared office-space environment (not an enclosed office) that is subject to the effects of outside noise which interrupts concentration, to meet the expected time frames. The incumbent often handles and lifts old, bulky, heavy and dusty files when conducting research, attending and returning from Courts; preparing statement of cases or when documents have to be presented in Court.
The incumbent must be efficient at multitasking/functioning with a divided focus and capable of handling a large volume of work that regularly involves focused visual concentration when examining cases; reading reports/memos/correspondence or preparing reports for several hours per day. It also requires focused auditory attention during meetings and hearings whether they are scheduled or impromptu and having conversations or telephone exchanges for several hours per day. This is where both auditory and visual concentration are required when dealing with others to assess reactions to the topics under discussion.