Legal Advisor (Advisory, Administration, Accounting, Tax, and Audit Services)-National Contractor- Iraq delegation
- Organization and Context background information
Terre des hommes Foundation – Helping children worldwide (Tdh), is the leading Swiss foundation for children’s aid, with its headquarters in Lausanne, and registered in Iraq with the No 2178598. Tdh aims to create a positive impact on children's lives in almost 40 countries around the world, through our Health, Access to Justice, Migration, and Child Protection transversal programmes.
Tdh started its operations in Iraq in Dec 2014 responding to the needs of children and youth between the age group of 9-24 years, affected by the ISIL-driven crisis of 2014-2017. Due to the high unmet needs of children, youth, and their families affected by the crisis, Tdh scaled up its interventions to 22 districts within 5 governorates (Anbar, Kirkuk, Ninewa, Baghdad & Salah al-Din), providing assistance in child protection, juvenile justice, education and WASH assistance in an emergency.
In the long-term, through its Multi-year Country Strategy 2022 – 2024 and its long-term Vision for the Country Programme, Tdh plans to reinforce and expand interventions due to the persistent overwhelming needs of children, youth, and families through a NEXUS approach, responding to the protracted humanitarian needs while contributing to achieving durable solutions for the most vulnerable and at-risk population groups in the sectors of Child Protection, Education, WASH and Access to Justice for children, youth and women.
As of September 2022, Tdh with its 120 staff employees, is currently implementing a 7,5 Million CHF humanitarian and development program across the country through its bases and offices in Baghdad, Ninewa, Salah al-Din, and Kirkuk governorates working alongside and in collaboration with local partners and national authorities. The main donors are USG, UNOCHA, ECHO, SDC, GIZ, UNICEF, and MYRP ECW. The main coordination office is in Erbil with a multicultural, very experienced, and highly motivated team providing support, and technical expertise and ensuring accountability while working closely with the collaborators in the regional office in Amman, Jordan, and the Head Quarters (HQ) in Lausanne, Switzerland.
- Objective and deliverables of the assignment
The objective of the services requested is to ensure understanding and compliance with the Iraqi legal, tax, and administrative frameworks related to INGO operations, in both the Federal Government of Iraq and the Regional Government of Kurdistan. It consists of building mutual trust between the organization and various stakeholders, including the relevant governmental ministries, based on a robust and credible legal approach.
- Legal advice and consultancies
Act as an official legal representative for the Tdh Country Office in liaison with relevant governmental entities in both governments of Iraq and Kurdistan. Introducing and following up administrative procedures in front of the different Iraq public administrations: Ministry of Labor and Social Affairs, Ministry of Finance, General Security, DNGO, etc.
- Provide legal advice on any issues related to registration, social security, income tax, and general sales tax and banking practices in Iraq. In addition, legal advice related to the financial regulations relevant to the work of INGOs. Furthermore, the legal advisor should update the organization on any new legislations or regulations for social security, tax, data protection/privacy, money laundering, or any other regulation that may affect our legal status and operations.
- Provide advice to ensure efficient compliance with the country's regulations to avoid any penalties.
- Provide guidance in reviewing and updating the internal bylaw framework for Tdh (Iraq) and checking its conformity with the applicable labor laws in the country.
- Review Tdh (Iraq) general agreements to obtain an understanding of the context of the legal aspects and provide the necessary guidance.
- Review contract templates as well as samples of existing or past contracts of staff and external service providers (leasing, rental, consultancy, etc.) and make recommendations for enhancing these to better reflect the requirements of Iraq legislation and identify and advise on any potential legal risks and how to mitigate them. The sample of contracts and the recommendations should include those for which there were or are ongoing disputes.
- Review MoU or contractual agreements with government and non-governmental entities for legal compliance and to advise on any potential legal risks and how to mitigate them.
- Providing guidance and advice for matters related to employment, including employment contracts, service contracts, working hours, salary payment, holidays, trial periods, leaves, allowances, and benefits.
- Assist Tdh with the drafting and reviewing of the Internal Regulations and its registration and legalization at the Ministry of Labor.
- Perform legal duties such as court cases, when needed and to be settled through a written agreement to be agreed upon or prior to any official assignment.
- Work visas and residence cards
Support visas related issues, entry permissions, work permits, and residency, for expat employees when needed.
Undertake all the administrative procedures related to the work visas and the residence cards of Tdh foreign staff in Iraq, at both governorates, Iraq and Kurdistan, including all the requested steps at the MOLSA, DNGO, and any other Directorate.
For the above assignment, please precise the fees for each concerned foreigner and the timeline of processing.
- Assistance for Social Security and Income Tax issues
With respect to the relation of Tdh with the National Social Security, the assistance shall include the following:
- Follow up on the registration of Tdh and its status update at the social security at both the Federal Government of Iraq and the Regional Government of Kurdistan,
- Review and confirm Tdh payroll calculation in line with the law and regulations requirements,
- Calculation and payment of the monthly subscriptions as well as the yearly nominal sheet declaration,
- Registration of new employees and declaration of end-of-service of the staff members,
- Support with the end-of-service indemnity (severance pay) procedures, calculation, and modalities of settlement,
- Support Tdh follow-up with the Iraqi & Kurdish national social security laws and regulations and provide advice in the event of any changes by the government, or based on changes within Tdh
With respect to the relation of Tdh with the Ministry of Finance - Department of Income Tax on Salaries (MoF), the assistance shall include:
- Follow up on the registration of Tdh and its status update at the MoF,
- Review and confirm Tdh payroll calculation in line with the law and regulations requirements,
- Calculation and payment of the income tax due by employees on a monthly and/or quarterly basis,
- Processing the quarterly tax invoice that shall be paid directly through Tdh bank,
- Reporting of the settlement of the quarterly taxes to the MoF (KRI),
- Processing the yearly declaration sheet, as well as the yearly income statement of each employee to be presented to the MoF,
- Provide advice in relation to any tax matters for national and international staff relevant to the operations of TdH to ensure efficient compliance with the country's regulations and to avoid any penalties.
- Annual statutory audit
Conduct the annual statutory audit for the Iraq Tdh delegation, based on Tdh accounting system Saga audit report/ Saga financial and currencies in use, in accordance with the accounting, practices standards.
More details of the assignment are found in the below specific ToR for the annual audit.
- Annual financial statement and activity report
Prepare the annual financial statement and activity report due to the DNGO at both governments of Iraq and Kurdistan.
- Ensure Tdh registration is aligned with the legal requirements,
- Ensure Tdh administrative order is up-to-date and Tdh operational activities are at no risk,
- Ensure Tdh clearance letter from the General directorate of income tax and public,
- Ensure Tdh Representation power of attorney is valid and active,
- Support with the obtaining of any PoA for any of Tdh employees or service providers as requested and authorized by Tdh official representative in Iraq,
- Complete the financial report and its attachment and submit to the DNGO in line with the laws and regulations,
- Follow up on any further requirements necessary for the validation of the report by the DNGO,
- Provide Tdh with a copy of the approved report and settlement fees,
- Keep Tdh informed and updated about any changes in the law or requirements.
- Modalities and Timeline
The legal services are expected to be carried out within a period of 12 Months, renewable, starting of January 1st, 2023, until December 31st, 2023.
- Requirements for the Service Provider
The eligible service provider should have the following qualifications and experience:
- Registration certificate with authorization to operate in both the Federal Government of Iraq and the Regional Government of Kurdistan,
- At least five years of relevant experience in providing legal, tax advisory, audit, and NGO services preferable to have experience working with INGOs.
- Accounting firms with experience in both law, tax, accounting, and audit are also welcome to apply
- Good command of English, Arabic, and Kurdish Languages are spoken and written
- Ethical considerations
The consultant/consulting agency must sign the Terre des hommes Child Safeguarding Policy and Code of Conduct and be willing to adhere to its principles and expected practices. If a breach of the policy or code of conduct takes place the consultancy will be terminated immediately without any financial burden on Tdh.
- Disclaimer on copyright, data protection
All documents and information shall be treated as confidential and shall not without the written approval of Tdh be made available to any third party. In addition, the consultant(s) formally undertakes not to disclose any parts of the confidential information and shall not, without the written approval of Tdh be made available to any third party. The utilization of the report is solely at the decision and discretion of Tdh. All the documents provided by Tdh and the final report, both soft and hard copies are to be returned to Tdh upon completion of the assignment. All documentation and reports written shall remain the property of Tdh. No part of the report shall be reproduced except with the prior, expressed, and specific written permission of Tdh.
The legal Advisor will work with the Country Representative, the Finance hr and admin Coordinator, and the Senior Management Team.
For the submission of the necessary documents, please find the full document in the below link
https://drive.google.com/file/d/13S26UgZkYeyx_2PN_5GJAJyCSIQdT1IR/view?usp=sharing
How to apply
All tenders must be submitted in the tender box/box provided for this purpose, in the original version in a sealed envelope, either by registered letter or private courier service with acknowledgment of receipt or by hand in return for a signed receipt to the following address**:**
For the submission of the necessary documents, please find the full document in the below link:
https://drive.google.com/file/d/13S26UgZkYeyx_2PN_5GJAJyCSIQdT1IR/view?usp=sharing
Terre des Hommes Office Iraq, Erbil, House 535 Ainkawa Aveen Street Behind Damasqino Restaurant Second Alley on the left.
Email: Peeran.ameer@tdh.ch
Telephone: (964) 783 446 7601
