SNKE VAT Integrated Tax Administration System (ITAS)

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.

• 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. 

• 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. 

• 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. 

• 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. 

• 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 

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. 

• 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.