Job Title: Legal Consultant – WASH Hypothecated Tax Legislation
Location: Monrovia, Liberia
Position Type: Short-term consultancy (approx. 3 months)
Period of Performance: November 2024 – January 2025
Reporting To: WASH Finance Lead, Athena Infonomics
Background
Athena Infonomics, in partnership with Population Services International (PSI), is implementing the USAID-funded Countywide Sanitation Activity (CWSA). The project aims to permanently end open defecation across five counties in Liberia through improved sanitation governance, behavior adoption, market strengthening, and increased financing for sanitation. One critical aspect of the financing strategy is the development and implementation of a WASH Hypothecated Tax to generate sustainable funding for sanitation services in Liberia.
We are seeking a Legal Consultant with expertise in Liberian tax law, and legislative drafting to support the development and formalization of the WASH Hypothecated Tax Bill. The consultant will collaborate closely with the project team, the National tax consultant, the Liberia Revenue Authority (LRA), and other key stakeholders to ensure that the proposed legislation aligns with Liberia’s legal and regulatory framework while supporting the long-term goals of the WASH sector.
Scope of Work
The Legal Consultant will be responsible for leading the drafting process of the WASH Hypothecated Tax Bill and ensuring its legal compliance within the Liberian context. Key responsibilities include:
- Legal Review & Analysis
- Conduct a comprehensive review of Liberia’s legal and regulatory frameworks related to public finance, taxation, and WASH sectors.
- Identify any legal obstacles or challenges that could impact the implementation of the WASH Hypothecated Tax.
- Provide recommendations for legal reforms or amendments necessary for the introduction of the tax.
- Stakeholder Engagement
- Engage with key government stakeholders, including the Ministry of Finance, LRA, and relevant legislative committees, to gather inputs and secure buy-in for the proposed tax.
- Participate in consultations with civil society organizations, WASH service providers, and the public to ensure that the proposed tax is transparent, equitable, and well-received by all sectors.
- Drafting of the Bill
- Lead the drafting of the WASH Hypothecated Tax Bill, ensuring it is comprehensive, clear, and legally sound.
- Ensure that the bill includes provisions for accountability, transparency, and efficient management of collected tax revenue.
- Draft supporting documents (e.g., explanatory notes) to assist with the passage of the bill in the legislature.
- Advisory Role
- Provide ongoing legal advice and support to the project team on legislative matters related to tax law and public finance.
- Final Deliverables
- Initial draft of the WASH Hypothecated Tax Bill.
- Revised drafts incorporating feedback from stakeholders and legal reviews.
- Explanatory notes and legal guidance for stakeholders.
Qualifications
- Degree: Bachelor’s in law (LL.B.) with a specialization in tax law, public finance, or a related field. A Master’s degree (LL.M.) is preferred.
- Experience: At least 8 years of experience in legal drafting, preferably related to public finance or taxation in Liberia. Experience working with international development organizations is a plus.
- Knowledge: In-depth knowledge of Liberia’s legislative processes and constitutional frameworks concerning tax law. Familiarity with WASH sector policies is desirable.
- Skills: Excellent legal drafting and research skills, with a proven ability to work with government institutions and stakeholders. Strong oral and written communication skills in English are essential.
- Nationality: Only Liberian nationals will be considered for this position.
Additional Requirements
- Ability to work under tight deadlines and deliver high-quality outputs.
- Willingness to engage with a diverse group of stakeholders in formal and informal settings.
- The consultant must not be subject to employment restrictions from any former employers that would prevent them from performing their job responsibilities.
