TERMS OF REFERENCE

1.     Organization:

Pakistan Poverty Alleviation Fund (PPAF) is the premier apex institution dedicated to lifting the poor out of poverty through community-driven development across Pakistan. Established in February 1997 as a not-for-profit company under Section 42 of the Companies Ordinance 1984 (now Companies Act 2017), PPAF’s mission is to transform the lives of the impoverished, fostering a more equitable and prosperous Pakistan.

PPAF receives funding from the Government of Pakistan, prominent international donors, and also utilises its own resources to design and implement projects and initiatives that focus on climate-resilient infrastructure, green growth and energy, health, education, livelihoods, financial inclusion, and disaster resilience at the grassroots level. These interventions are implemented through PPAF's network of partner civil society organisations.

PPAF is committed to building and enhancing the capacity of its partner organisations to improve social mobilisation and to promote the values of inclusion, participation, accountability, transparency, and stewardship. Through these efforts, PPAF aims to create sustainable and empowered communities, significantly contributing to the nation’s long-term development and stability.

For a complete profile, please visit our website at www.ppaf.org.pk

 2.     Background

Over the years, the Pakistan Poverty Alleviation Fund (PPAF) has organized numerous capacity-building initiatives aimed at bridging performance gaps and enhancing the professional capabilities of its staff. In continuation of these efforts and considering the evolving fiscal landscape and recent amendments in taxation laws, PPAF intends to conduct a two-day customized training on Tax Management and Latest Changes in Tax Laws. The training will cater to staff from the Administration, Finance, Internal Audit, and Procurement Units, who are directly involved in tax-related transactions and compliance matters.

The proposed training is expected to enhance participants’ understanding of income tax and sales tax regulations and their application in PPAF’s operational context.

3.      Objectives

The overall objective of this assignment is to enhance the understanding and capacity of relevant PPAF staff on taxation systems, compliance, and management of recent amendments in tax laws.

The specific learning objectives include:

• Strengthening participants’ understanding of the income tax and sales tax frameworks, including revisions and procedural requirements.
• Enhancing the ability to apply updated tax rules in organizational financial and procurement operations.
• Building participants’ analytical skills for evaluating and managing withholding, advance, and indirect tax obligations.
• Ensure compliance with the latest FBR and Provincial Authorities regulations”.

 4.     Scope of Work

The scope of work for the assignment will include, but not necessarily be limited to, the following tasks:

·       To discuss with PPAF – HR unit any problematic areas (focus will be on profiling of participants, training program, and implementation plan)

·       Preparing training materials.

·       To implement the course.

·       To evaluate the course.

·       To award certificates to participants.

To provide PPAF with a detailed training report.

 5. Deliverables

• Training Design Modules
• Conduct Training Events for staff as per PPAF needs.
• Training Report
• PowerPoint presentations for all topics in English.
• Share with HR one complete set of materials, including PowerPoint presentations, before the training.

Within 7 days after completion of the course, the consultant will submit the Evaluation report in hard and electronic copies (Microsoft Word and Excel) to PPAF – HR unit.  All materials and data collected and/or produced during the training period are the property of PPAF and can only be copied and reproduced with PPAF permission. The evaluation report must include the following information points:

• Final Participant list for the course
• Detailed Training Program Agenda provided to PPAF before the course.
• Evaluation of the participants based on their contribution, participation, and key learning’s & feedback of trainees to the course.

6. Client (PPAF) Responsibilities

PPAF shall provide the following assistance/ information to the consultant.

• Provide all necessary input and documents to the consultant, helping him/her in profiling the participants.
• The course will be conducted on PPAF’s own premises/or maybe in any other hotel available.

 7.     Target Participants

The training will target staff members from Finance, Internal Audit, Procurement, HR, and Administration sections

8. Number of Participants & Duration

Approximately 20–25 participants are expected to attend the training. The training will be for two days.

9.     Training Design & Methodology:

The training will be a blend of both practical and theoretical sessions, including the following:

• Interactive training sessions with live demonstrations.
• Hands-on exercises with PPAF’s real or sample datasets.
• Group assignments and individual practice to ensure application of skills.
• PowerPoint presentations: Brainstorming sessions and Group discussions will be included.
• Participants will receive training materials, including handouts and exercises to support their learning during and after the course.

 10.  Indicative Training Contents

The training will provide conceptual understanding as well as practical application through exercises and case studies. Tentative areas to be covered include:

a.     Income Tax

b.     General Sales Tax (GST) and Services Tax

c.       Latest Updates and Amendments

• Taxation of supplies, services, and contracts – scope, rules, exemptions, and rates
• Income Tax Salary Slabs
• Grossing-up mechanism
• Advance and withholding tax rules
• Returns and penalties
• Cash transaction limitations
• Tax Rebates
• Tax Exemptions

• Eligibility criteria and registration
• Withholding rules and compliance
• Schedule-wise applicable rates
• Returns and penalties

• Key recent changes in income tax, sales tax, and withholding rules
• Implications for non-profit and development organizations
• Common compliance challenges and corrective measures

 11.   Qualification and Experience Requirements

The consultant should possess the following qualifications and experience: (Please provide evidence)

• Minimum 10 years of experience in designing and conducting tax-related training for corporate and development sector organizations.
• Advanced degree in Finance, Business Administration, ACCA, CA, ACMA, Law, or related discipline.
• 5 plus years’ experience in tax management and FBR regulatory compliance, advising 10 clients/organizations on tax planning and statutory requirements.
• Facilitated 15 or more professional training sessions on taxation and compliance 

 12. Timeframe

The assignment is expected to be completed within three (3) months from the date of signing the contract, i.e., during the period from April to June 2026. The coordinator of this assignment will be the Manager – HR.