Position Profile


Job Title:  Tax Assessor, Commodity

Work Unit:  Tax and Revenue Administration, Revenue Operations/Commodity

Ministry:  Alberta Treasury Board and Finance

Competition Number:  1036413

Date:  June 2016
 

Purpose

 

The assessor is responsible for processing returns, claims, registrations and financial accounting transactions for commodity tax and other revenue programs in accordance with legislation, policies and procedures. This results in the fair and equitable treatment of all clients within each program.

Responsibilities and Activities

 

Accurate entitlement (compliance & legislation)

  • Determines the correct refund or rebate amount to qualifying clients. Steps involved include eligibility determination, review of data prepared by clients, identification of discrepancies in information, application of legislation in making decisions and/or recommendations, using sound judgment and documenting findings and decisions in a clear and concise manner.
  • Identifies and addresses risk and registration issues when maintaining the accuracy and timeliness of the registrations of the different programs administered. Steps involved include eligibility determination, review of data prepared by clients, identification of discrepancies in information provided, application of legislation in making decisions and/or recommendations, using sound judgment and documenting findings and decisions in a clear and concise manner.
  • Performs investigative analysis of specified accounts. The assessor may initiate this review based on findings.

Accurate assessment

  • Resolves non-routine risk conditions present in assessing commodity tax returns. The steps involved would include eligibility determination, review of financial data, and application of legislation in making decisions/recommendations, using sound judgment and documenting findings and decisions in a clear and concise manner.
  • Identifies and addresses risk and registration issues when maintaining the accuracy and timeliness of the registrations of the different programs administered. Steps involved include eligibility determination, a review of financial data, application of legislation in making decisions/recommendations, using sound judgment and documenting findings and decisions in a clear and concise manner.
  • Performs investigative analysis of specified accounts. The assessor may initiate this review based on findings.
  • Administers programs on behalf of stakeholder community.

Accurate database

  • Performs accounting adjustments at the client level, e.g.  journal entries and interest calculations.
  • Performs investigative analysis of specified accounts.
  • Liaises with other government departments to investigate or verify corporate, partnership or individual status.

Analyze and determine program condition/performance

  • Performs variance analysis. An example would be the review of revenue for a high revenue client account for a period of time and determination of conditions that lead to significant increases or decreases.

More informed stakeholder community

  • Educate clients on the different programs and their requirements, results and obligations.
  • Communicates findings and decisions with clients in a clear and timely manner both written and orally.

Collect revenues

  • Investigates, locates, reviews and analyzes taxpayer/ collector situations and analyzes accounting records and other information to determine corporate structure, viability of the enterprise, and other indicators of business activity. Proper recording of accounting transactions is required based on the period the business was in operation.

TRA accountability to government/stakeholders (appropriate rationale documentation)

  • Prepares working papers and reports supported by sufficient and appropriate evidence to support decisions and findings. These may be required by the Auditor General, other government departments, legal actions etc.

Organizational efficiency and effectiveness

  • Make recommendations for improvement to policies, procedures, processes and legislation. Assist in the development of new systems by participating in the creation of user requirement documents and testing system change requests.

Scope

 
  • Operates within Tax and Revenue Administration (TRA) guidelines, policies and procedures within a well-defined framework based on precedents.
  • Works on diverse programs within various Acts and Regulations:
    • Alberta Corporate Tax Act - Insurance Premiums Tax Returns from insurance corporations,
    • Alberta Fuel Tax Act – returns or claims from Fuel Direct Remitters, Independent Fuel Sellers, Propane (LPG) Dealers; International Fuel Tax Agreement (IFTA); Alberta Indian Tax Exemption (AITE) program;),
    • Alberta Tobacco Tax Act – Tobacco Tax Returns from tax collectors and refunds from collectors and retailers; AITE program,
    • Tourism Levy Act – Tourism Levy Returns from temporary accommodation providers,
    • Hospitals Act -Health Cost Recovery program administered for the Alberta Health Department,
    • Emergency 911 Levy Act - 911 Levy returns from wireless telecommunication providers.
  • Work assignments change based on priorities set by management but staff must maintain a good working knowledge of all programs. Program work is diverse and multi-faceted. Much of the work on processing claims and returns is on the following programs - LPG, AITE, Insurance Premiums Tax, IFTA, Tobacco, Tourism and Health.
  • Understand how greater processing impacts all areas of TRA, affecting other government departments such as Health, Energy, Agriculture, Municipal Affairs, etc.
  • Plans and organizes day to day work in conjunction with group goals.
  • Makes contact with external stakeholders to provide information or get clarification. Routine processing is handled by the computer system or manual work. Most eligibility issues are handled at this level, e.g. review of tobacco and fuel direct remitter applications. 
  • Impacts stakeholders - includes taxpayers, filers, claimants and their representatives (e.g. lawyers and accountants), other governments, other government departments and their employees, and TRA staff.
  • Assists teams/projects in reviews/work efforts. May perform peer reviews of completed work as requested
  • Other duties as required.

Knowledge, Skills and Abilities

 

Minimal Recruitment Standards

Education and/or Experience:

  • Two year diploma; no experience required; or equivalent as described below:

Equivalency: Direct related education or experience considered on the basis of:

  • 1 year of education for 1 year of experience; or
  • 1 year of experience for 1 year of education.

Knowledge of provincial and federal legislation and policies

Ability to interpret supporting documentation including financial statements and make decisions

  • Knowledge of the processing systems and rules
  • Basic knowledge of risk criteria and the ability to apply per defined procedures
  • Knowledge of industry conditions and trends
  • Basic knowledge of generally accepted and government accounting requirements
  • Knowledge of tax, interest and penalty calculations
  • Ability to interpret/apply legislation
  • Analytical and problem solving skills, basic investigative skills
  • Detail oriented and high quality standard of work produced
  • Familiarity with the general responsibilities of other tax or business related agencies, various consumer assistance and registry services
  • Basic knowledge of audit principles
  • Customer focus
  • Willingness and aptitude to learn
  • Oral and written communication skills
  • Basic computer skills e.g. MS Word, Excel, Outlook
  • Work in a team environment and independently with minimal supervision

 

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