Refund Lead Auditor

Purpose of Job

Jobholders at this level are experienced professionals capable of conducting work with general directions. They are primarily concerned with developing solutions to challenges which require some analysis to understand and resolve, and addressing issues escalated from more junior levels. They undertake complex operational activities including researching and examining industries to benchmark revenues and developing audit reports within applicable policies, procedures, and guidelines.

Job Responsibilities

Refund Planning

• Review and study refund policies to remain current on refund limit utilization, refund risk control authorizations, and applicable margins. Ensure adherence to ZATCA's rules, regulations, policies, and procedures.
• Develop and update assessment templates and audit tools in accordance with operational procedures and policies to facilitate customer request analysis and ensure timely evaluation.
• Stay informed about the latest developments, news, and updates by industry type and sector (business and insurance, telecommunication, consumer goods, etc.) to incorporate new tax practices into assessments and audit reviews.
• Maintain and update refunds manuals, eligibility criteria, legal requirements, and supporting documents by taxpayer type. Integrate these into computer-aided audit tools to facilitate assessments and reviews.

Refund Operations

• Consolidate, categorize, and prioritize refund requests and schedules, sorting by tax/industry type, and dispatch to relevant audit teams.
• Review refund applications and requests, examine the validity of legal documents presented by taxpayers, and ensure completeness of supporting documents prior to assessment.
• Gather data for desk audits, communicate with stakeholders (account managers, taxpayers, banks, audit bureau, government entities) to obtain needed information, and coordinate with legal functions regarding contractual structures.
• Research public news, articles, databases, shared channels, etc., to understand taxpayers' business activities, including structure, size, process, jurisdictions, etc.
• Assess taxpayers' financial status, income statements, financial strength, and revenue streams to compare with benchmarks and decide on assessment approaches.
• Investigate taxpayers' declarations, identify high-risk and non-compliant cases, and communicate with internal stakeholders to mitigate risks including tax evasion.
• Consolidate legal and financial observations, evaluate against eligibility criteria, and recommend approval or rejection in line with policies.
• Manage the development of audit reports, including tax assessments, to determine refund amounts.
• Develop lists of compliant taxpayers with refunds, submit for internal approval, and coordinate payment releases.
• Monitor objections and appeals, coordinate with Legal Affairs or AMANA to resolve disputes, and support testimonies with clarifications.
• Maintain and update refund systems and databases, ensuring proper documentation for data exchange and record-keeping.

Reporting and Support

• Draft refund audit reports highlighting recommendations, conclusions, and supporting evidence, and submit for review.

Job Details

Communication and Contacts

Education

Bachelor's degree in Business Administration or equivalent is required.

Experience

Minimum of 4 years of relevant experience.

Competencies

• Communication - Developing
• Fact-Based Recommendations - Proficient
• Professionalism - Proficient
• Results Oriented - Proficient
• Quality Management - Proficient
• Customer Focus - Proficient
• Change Enabler - Developing
• Negotiation and Influence - Proficient
• Collection Techniques - Advanced
• Collection Planning and Assessment - Proficient