JOB DETAILS:

Climate Smart Jobs (CSJ) Component 1 is a four-year programme funded by the UK's International Climate Fund. It consists of three sub-components: 1A - Market Systems Development, 1B – Uganda Climate Innovation Fund, and 1C -Ecosystems Services.  Component 1 seeks to sustainably increase agricultural productivity and ultimately improve the incomes of smallholder farmers (particularly women, refugees, and host communities). CSJ understands that smallholder farmers (SHFs) are extremely vulnerable to the effects of climate change (particularly extreme weather events) and face numerous constraints. Mitigating these effects is central to the programme’s approach.

The constraints SHFs face in improving agricultural productivity and income levels include limited access to inputs for crops and livestock, poor soil and water management, limited access to an efficient distribution model for climate-resilient varieties, limited access to affordable extension services for both livestock and crop, weak engagement between Private Sector Actors (PSAs) and research institutions, high incidence of pests/parasites and diseases for crops and livestock, uncertainty in seasonality (unpredictable rainfall, prolonged dry spell, spatial distribution of rainfall), limited access to affordable on-farm mechanisation services), and weak market access and value addition.

CSJ intends to work with market actors to trigger change in the market system in a way that enables SHFs to gain increased access to affordable, quality input products and services, in turn increasing their incomes and ability to adapt and become resilient to the effect of climate change

This TOR focuses on the provision of Technical Assistance (TA) to support Farmer Group Enterprises (FGEs) to comply with Uganda’s taxation statutory requirements.

Background to the Assignment

CSJ is implementing a Farmer Group Enterprises (FGE) model which involves groups of farmers, typically consisting of 2 to 20 members, coming together to formally establish limited liability companies and conduct business with the goal of increasing their income. In 2024, CSJ established approximately 7 FGEs that are currently in their 10th month of operation. As part of their responsibilities, these businesses are required to file provisional and annual tax returns. However, due to the complexities of the system, the FGEs have faced challenges in completing these tasks. CSJ seeks the assistance of an experienced consultant to help these FGEs fulfil the requirements outlined in the Scope of Work below

Objectives of the Assignment

CSJ requires the services of a suitably qualified and experienced Consultant to provide technical expertise and guidance to assist the FGEs with their tax filing obligations and to enhance their ability to file their own returns.

Scope of Work

The preferred Consultant will deliver the following responsibilities:

• Support FGEs to register to file the correct tax obligation, e.g., VAT, PAYE, etc., if not already registered.
• Train FGEs to understand the statutory compliance requirements, including how to file tax returns.
• Prepare financial statements for the FGEs, including generating the following:
• Trial Balance
• Statement of Comprehensive Income
• Statement of Financial Position
• Cashflow Statement
• Statement of Changes in Equity
• Cash and Cash Equivalents
• Income Tax Computations for the year
• File Tax Returns (both Provisional and Final)

Deliverables

The Consultant will deliver the following in execution of the Scope of Work:

• Provisional and Final returns filled for each FGE with accompanying evidence.
• Copies of Financial Statements as listed above for each FGE.
• Tax Computation from each FGE.
• FGEs trained to understand the compliance requirements – accompanied with attendance list confirmation of the FGE
• Finance Person that they have been trained and are conversant with filing all relevant taxes e.g. VAT, PAYE etc.

Required Competencies

The preferred candidate will exhibit the following competencies:

• Achieve Results: Sets and aligns challenging, achievable objectives in performance of tasks having lasting impact.
• Think Innovatively: Proactively mitigate potential risks, develop new ideas to solve complex problems.
• Learn Continuously: Create opportunities to help teams expand horizons, diversify experiences.
• Adapt with Agility: Proactively initiate and champion change, manage multiple competing demands.
• Act with Determination: Think beyond immediate task/barriers and take action to achieve greater results.
• Engage and Partner: Politically savvy, navigate complex landscape, champion wider collaboration.

Required Skills and Experience

• Bachelor’s degree in accounting and finance or a related field and must be a member of CPA.
• At least 7 years of hands-on experience in Audit and Tax especially those relevant to agriculture and rural businesses.
• Experience in preparing financial statements and interpreting financial statements, including balance sheets, income statements, and cash flow statements.
• In-depth knowledge of tax laws, regulations, compliance requirements and financial reporting.
• Experience in training non-experts, using clear, simple language and practical examples.
• Knowledge of Luo, and one of the languages in Northern Uganda is an added advantage.