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QURAN TUTOR @ UMMUL QURA SCHOOLS

0 Negotiable or Not Mentioned Nigeria, Ibadan 11 days ago gmail.com 433 Views

Ummul Qura Schools is seeking a dedicated Quran Tutor to provide specialized instruction in Quranic recitation and memorization. The tutor will work closely with students to improve their Tajweed, ensure proper pronunciation, and help them achieve their memorization goals. The role requires a patient and inspiring individual who can instill a love for the Quran in young learners while maintaining high standards of recitation accuracy.

This position offers an attractive benefits package, including free accommodation and a stable 12-month salary. Our school provides a conducive and serene environment for spiritual teaching, and our location on the main road makes commuting simple. At Ummul Qura, we offer significant career growth opportunities for educators who are committed to the mission of spreading Quranic knowledge. If you are a skilled reciter with a passion for teaching, we invite you to be part of our excellence-driven team.

Key Requirements

Mastery of Tajweed rules and Quranic recitation standards. Demonstrated experience in teaching Quran to children and adolescents. Ability to simplify complex recitation rules for young learners. Certification in Hifz or extensive Quranic studies is highly desirable. Patience and the ability to motivate students in their memorization journey. Excellent oral communication skills in English and Arabic. Strong moral character and adherence to Islamic etiquette. Ability to track student progress and provide regular feedback to parents. Punctuality and commitment to the school's teaching schedule. A passion for religious education and student spiritual growth. Ability to create a safe and encouraging environment for learning.
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QURAN TUTOR @ UMMUL QURA SCHOOLS

0 Negotiable or Not Mentioned Nigeria, Ibadan 11 days ago gmail.com 354 Views

Ummul Qura Schools is looking for a skilled Quran Tutor to join our religious department in Ibadan. The tutor will be responsible for teaching students the proper recitation of the Quran (Tajweed) and assisting with memorization (Hifz). You will work closely with students of various ages, providing personalized instruction to ensure each child progresses at an appropriate pace while maintaining the highest standards of Quranic phonetics.

Candidates will enjoy a supportive working environment and the opportunity to grow within our faith-based institution. We provide free accommodation and ensure a stable twelve-month salary for our dedicated staff. Our facilities are easily accessible and located near the main road for convenience. This is an immediate opening for an educator who is deeply committed to Quranic education.

Key Requirements

Advanced certification in Hifz or Tajweed from a recognized institution. Experience in teaching Quranic recitation to children and young adults. Deep understanding of Quranic phonetics and rules of pronunciation. Excellent communication and interpersonal skills. Patience and the ability to motivate students in their memorization journey. Strong commitment to Islamic values and educational excellence. Ability to track and report on student progress accurately. Punctuality and professional conduct in a school setting. Willingness to participate in school religious events and ceremonies. Capacity to provide individualized attention to students with different learning speeds.
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SCHOOL ADMINISTRATOR @ UMMUL QURA SCHOOLS

0 Negotiable or Not Mentioned Nigeria, Ibadan 11 days ago gmail.com 433 Views

Ummul Qura Schools in Ibadan is seeking a dedicated and organized School Administrator to lead our academic and operational activities. The ideal candidate will be responsible for overseeing staff management, coordinating school schedules, and ensuring the smooth day-to-day running of the institution while upholding the school's commitment to faith and excellence. This role is essential for maintaining a high standard of education and ensuring that all administrative procedures are handled efficiently within our conducive learning environment.

Working with Ummul Qura Schools offers significant benefits, including free accommodation for staff and a career path focused on growth and professional development. The school is conveniently located on a main road, providing easy access for commuters. We provide a supportive environment that values the contributions of our administrators. Interested candidates are encouraged to apply immediately to join our team and contribute to a school that prioritizes both academic success and spiritual well-being.

Key Requirements

Proven experience as a School Administrator or in a similar leadership role. A degree in Educational Management, Business Administration, or a related field. Exceptional organizational and multitasking abilities to manage school activities. Strong interpersonal skills for communicating with parents, staff, and students. Proficiency in administrative software and Microsoft Office Suite. Knowledge of current educational regulations and best practices. Ability to lead and motivate a diverse team of educators. Strong problem-solving skills and the ability to handle administrative challenges. Commitment to the school's religious and educational values. Excellent written and verbal communication skills. Ability to work effectively under pressure and meet deadlines.
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SCHOOL ADMINISTRATOR @ UMMUL QURA SCHOOLS

0 Negotiable or Not Mentioned Nigeria, Ibadan 11 days ago gmail.com 559 Views

Ummul Qura Schools in Ibadan is looking for a passionate and dedicated School Administrator to join our leadership team immediately. The successful candidate will be responsible for overseeing the daily operational activities of the school, managing administrative staff, and ensuring that our educational standards are maintained at the highest level. You will play a pivotal role in fostering a conducive learning environment that balances academic excellence with our school's core values of faith.

Joining our team offers numerous benefits, including career growth opportunities and a supportive professional community. We provide free accommodation and a full twelve-month salary cycle. The school is conveniently located near a main road, ensuring easy access for all employees. If you are a visionary leader with a commitment to educational development and organizational management, we encourage you to apply for this vital role.

Key Requirements

Possession of a Bachelor's degree in Educational Management or a related field. Proven experience in a supervisory or administrative role within an educational setting. Strong organizational skills and the ability to multitask effectively in a fast-paced environment. Exceptional interpersonal and communication skills for dealing with parents, staff, and students. Proficiency in standard office software and school management systems. Knowledge of local educational regulations and best practices in school administration. Ability to lead and motivate a diverse team of educators and support staff. Commitment to upholding the religious and moral values of Ummul Qura Schools. Strong problem-solving abilities and decision-making skills. Willingness to participate in professional development workshops and school events.
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YORUBA LANGUAGE TEACHER @ UMMUL QURA SCHOOLS

0 Negotiable or Not Mentioned Nigeria, Ibadan 11 days ago gmail.com 354 Views

We are inviting applications for the position of Yoruba Language Teacher at Ummul Qura Schools. The successful applicant will be responsible for teaching students the Yoruba language, including grammar, literature, and oral communication. We seek an educator who is passionate about preserving and promoting the Yoruba culture and language through modern and effective teaching methodologies that resonate with the youth.

As a member of our staff, you will enjoy free accommodation and a reliable 12-month salary. Ummul Qura Schools offers a professional environment with ample room for career advancement and personal growth. Our school is situated in a prime location in Ibadan with easy access to transportation. This is an excellent opportunity for a linguistics professional to contribute to a school that values academic excellence and local heritage. We look forward to welcoming a new teacher who can inspire students to excel in their local language studies.

Key Requirements

A degree in Yoruba Language, Linguistics, or Education with a focus on Yoruba. Native or near-native fluency in written and spoken Yoruba. Previous teaching experience at the primary or secondary school level. Knowledge of Yoruba literature, history, and cultural traditions. Ability to use creative teaching aids to make language learning engaging. Strong classroom management and student assessment skills. Good communication skills in both Yoruba and English. Willingness to participate in cultural school activities and clubs. Commitment to professional ethics and school regulations. Ability to develop comprehensive lesson plans aligned with the curriculum. Dedication to improving students' literacy and oral proficiency in Yoruba.
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CHEFS @ VANTAGE WORKFORCE CONSULTING LIMITED

0 Negotiable or Not Mentioned Nigeria, Ibadan 10 days ago gmail.com 884 Views

A hospitality group in Ibadan is seeking talented Chefs to join their kitchen team. The ideal candidates will be responsible for preparing high-quality meals that meet the hotel's standards and guest expectations. You will be expected to bring creativity to the kitchen while ensuring that all food safety and sanitation regulations are strictly followed at all times.

In this role, you will collaborate with other kitchen staff to manage inventory, plan menus, and deliver exceptional dining experiences. Whether it is for the hotel restaurant or private events, your culinary skills will be the centerpiece of our guest services. We are looking for passionate professionals who are ready to take their culinary career to the next level in a busy and rewarding kitchen environment.

Key Requirements

Minimum of 2 years experience as a chef in a professional kitchen Culinary degree or equivalent professional training Advanced menu planning and recipe development skills Current food safety and sanitation certification Broad knowledge of various cuisines and cooking techniques Ability to work effectively under high pressure Strong team collaboration and communication skills Experience in kitchen inventory and stock management Creativity and innovation in food presentation Commitment to maintaining a clean and safe kitchen environment
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HOUSEKEEPERS @ VANTAGE WORKFORCE CONSULTING LIMITED

0 Negotiable or Not Mentioned Nigeria, Ibadan 10 days ago gmail.com 625 Views

We are inviting applications for the position of Housekeeper for a leading hotel in Ibadan. The primary responsibility of this role is to maintain the highest standards of cleanliness and hygiene across all guest rooms and common areas. We are looking for individuals who take pride in their work and have a keen eye for detail to ensure that our guests enjoy a pristine environment during their stay.

As a Housekeeper, you will be part of a team that is essential to the hotel's success. Your work directly impacts guest satisfaction ratings and the overall reputation of the establishment. This role requires physical stamina and the ability to work diligently under the supervision of the housekeeping manager while adhering to strict safety and hygiene protocols.

Key Requirements

Minimum of 2 years experience in housekeeping or cleaning roles Extremely high attention to detail Physical stamina and the ability to perform manual labor Working knowledge of cleaning chemicals and equipment Ability to work independently with minimal supervision Excellent time management skills Professional and discreet demeanor Deep understanding of hygiene and safety standards Reliability and consistency in work performance Capability to lift and move heavy housekeeping carts
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IT SYSTEMS & INFRASTRUCTURE ADMINISTRATOR @ WOODSCOPE NIGERIA

~600,000 Mentioned Nigeria, Lagos 11 days ago charvetgroup.com 553 Views

Woodscope Nigeria, in partnership with C.Ceramica LTD, is seeking a highly skilled and experienced IT Systems & Infrastructure Administrator to join their team in Lagos. This full-time role involves managing and optimizing complex IT operations across multiple locations, ensuring seamless connectivity and system reliability. The successful candidate will be responsible for overseeing the organization's IT infrastructure, administering Microsoft 365 services including Exchange and SharePoint, and maintaining critical design and production systems within a manufacturing context. The monthly gross salary range for this position is #600,000.00 - #800,000.00.

In addition to core system administration, the role focuses heavily on cybersecurity, data backups, and disaster recovery planning to protect the company's digital assets. The administrator will provide high-level support for ERP and CRM systems such as Microsoft Dynamics NAV and Zoho CRM, while offering continuous improvements to user support services. Candidates are expected to be proactive problem-solvers with a bachelor's degree and significant experience in multi-site environments. This is an urgent hiring opportunity for professionals looking to take ownership of a robust IT landscape and drive technological efficiency.

Key Requirements

Bachelor’s degree in IT, Computer Science, or a related field. 7–9 years of professional system administration experience. Strong technical knowledge of Microsoft 365 (Exchange, Teams, SharePoint). In-depth expertise in networking and cybersecurity protocols. Previous experience working in multi-site or manufacturing environments. Proven ability to support ERP/CRM systems like Microsoft Dynamics NAV and Zoho CRM. Experience managing organizational backups and disaster recovery plans. Proactive, organized professional with strong problem-solving skills. High degree of accountability and reliability in managing IT assets. Ability to maintain design workstations and factory/production systems.
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IT SYSTEMS & INFRASTRUCTURE ADMINISTRATOR @ WOODSCOPE NIGERIA

~600,000 Mentioned Nigeria, Lagos 10 days ago charvetgroup.com 243 Views

Woodscope Nigeria, in partnership with C.Ceramica LTD, is seeking a highly experienced IT Systems & Infrastructure Administrator to join their team in Lagos. This full-time role is central to managing and optimizing IT operations across multiple locations, including design workstations and factory production systems. The successful candidate will be responsible for administering Microsoft 365 services such as Exchange, Teams, and SharePoint, while ensuring robust cybersecurity measures and disaster recovery protocols are in place. The salary range for this position is N600,000 to N800,000 monthly gross.

Beyond system administration, the role involves supporting critical business applications like Microsoft Dynamics NAV and Zoho CRM. You will provide essential user support and drive continuous improvements across the IT landscape. We are looking for proactive, organized professionals who possess strong problem-solving skills and a high level of accountability to maintain a stable and secure digital environment for our manufacturing and corporate sites.

Key Requirements

Bachelor’s degree in IT, Computer Science, or a related field. 7–9 years of professional experience in system administration. Strong technical knowledge of Microsoft 365 (Exchange, Teams, SharePoint). Proven expertise in networking and cybersecurity best practices. Experience working within multi-site or manufacturing environments. Proficiency in administering ERP systems like Microsoft Dynamics NAV. Hands-on experience with CRM platforms, specifically Zoho CRM. Ability to manage and maintain design workstations and production systems. Skilled in implementing and overseeing backup and disaster recovery plans. Excellent problem-solving skills and high levels of professional accountability.
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ELECTRICAL & INSTRUMENTATION ENGINEER @ ANDSTER ENGINEERING

0 Negotiable or Not Mentioned Nigeria, Port Harcourt 10 days ago andsterengineering.com 595 Views

ANDSTER ENGINEERING is looking for a skilled Electrical & Instrumentation Engineer to be based in Port Harcourt. The role focuses on the design, installation, and maintenance of electrical systems and instrumentation control for our diverse engineering projects.

You will be responsible for technical calculations, supervising site works, and ensuring all electrical installations comply with safety standards. The role requires a candidate who can work independently and solve complex technical challenges on-site while collaborating with the automation team.

Key Requirements

Bachelor's degree in Electrical or Electronics Engineering. Registered member of COREN or similar professional engineering body. Proven experience with instrumentation control systems and sensors. Proficiency in AutoCAD for electrical schematic design. Hands-on experience in PLC programming and SCADA systems. Ability to interpret complex technical drawings and specifications. Minimum of 4 years experience in industrial electrical maintenance. Knowledge of electrical safety codes and regulatory standards. Strong analytical skills for system troubleshooting and repair. Excellent technical report writing and documentation skills.
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HSSEQ OFFICER @ ANDSTER ENGINEERING

0 Negotiable or Not Mentioned Nigeria, Port Harcourt 10 days ago andsterengineering.com 595 Views

ANDSTER ENGINEERING is looking for a qualified HSSEQ Officer to join our team in Port Harcourt. The successful candidate will be responsible for maintaining health, safety, security, environmental, and quality standards across all project sites, ensuring compliance with local and international regulations.

You will develop and implement safety protocols, conduct regular risk assessments, and lead safety training sessions for staff. The role requires a proactive approach to identifying hazards and mitigating risks to ensure a zero-accident environment while maintaining high-quality operational standards.

Key Requirements

Degree in Health and Safety, Engineering, or a related field. Valid NEBOSH International General Certificate or equivalent. Proven experience in implementing ISO 45001 and ISO 14001 standards. Strong knowledge of Nigerian environmental and safety laws. Minimum of 3 years of experience in an industrial or engineering setting. Proficiency in conducting comprehensive risk assessments and HAZOP studies. Experience in accident investigation and root cause analysis. Excellent communication skills for delivering safety briefings. Ability to work effectively in on-site project environments. Advanced proficiency in emergency response planning and execution.
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SITE SUPERVISOR @ BOSEKUNLE THE RECRUITER

~500,000 Mentioned Nigeria, Port Harcourt 10 days ago gmail.com 420 Views

We are seeking a dedicated Site Supervisor to oversee day-to-day activities across various oil and gas projects located in Port Harcourt. The successful candidate will be responsible for ensuring that all operations adhere strictly to HSE standards and company policies while coordinating effectively with contractors, vendors, and field teams. This role requires a proactive approach to monitoring project timelines, quality control, and resource utilization to ensure successful project delivery. The salary for this position is ₦500,000 Net Monthly.

The candidate should possess a strong technical background, preferably in engineering, and have a proven track record of supervising sites within the oil and gas industry. Excellent communication and leadership skills are essential for managing multiple stakeholders and escalating potential issues proactively. The role demands high levels of responsibility and a commitment to safety and efficiency in a fast-paced field environment.

Key Requirements

Proven experience in oil & gas or related site supervision Strong understanding of HSE regulations and compliance Ability to lead teams and manage multiple stakeholders Excellent problem-solving and communication skills Relevant technical qualification (Engineering or related field preferred) Ability to supervise day-to-day site activities across projects Experience in coordinating contractors, vendors and field teams Capacity to monitor project timelines and resource utilization Proficiency in providing regular site reports and escalating issues Commitment to strict adherence to company policies and safety standards
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OPERATIONS MANAGER @ CATERING & FACILITIES SOLUTIONS (CFS)

0 Negotiable or Not Mentioned Nigeria, Port Harcourt 11 days ago cfsnigeria.com 599 Views

Catering & Facilities Solutions (CFS) is seeking a dedicated Operations Manager based in Port Harcourt to oversee and strengthen our catering operations across various onshore and offshore locations. The successful candidate will manage the complete operational ecosystem, ensuring seamless hospitality and catering services. Key responsibilities include coordinating provisioning and logistics, monitoring costs, managing manpower, and engaging directly with clients to maintain high service standards. The role demands a proactive leader who can guide on-site teams through the complexities of menu planning and operational discipline in high-pressure environments. The ideal candidate will possess a background in multi-unit catering and offshore settings, demonstrating an ability to navigate the nuances of diverse cuisines and crew demographics. This position requires strong analytical skills to interpret operational data and adapt to changing scenarios effectively. As operations in remote environments leave little room for error, a meticulous approach to coordination and attention to detail are vital. Join CFS to lead our mission in delivering exceptional catering services across dynamic and demanding landscapes.

Key Requirements

Experience in multi-unit catering operations Understanding of industrial and offshore catering environments Genuine curiosity about cuisine and food cultures Experience working with cross-cultural teams and diverse crew demographics Comfort in coordinating with clients and onboard teams Strong digital awareness and analytical ability to interpret operational data Ability to manage provisioning and logistics for large-scale operations Proficiency in manpower coordination and team leadership Skill in cost monitoring and financial oversight of catering units Capacity to handle fast-paced and dynamic operating environments
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ADMINISTRATIVE OFFICER @ GREYSCARTELINC

0 Negotiable or Not Mentioned Nigeria, Ikeja Lagos 31 days ago gmail.com 1638 Views

We are seeking an efficient and organized Administrative Officer to oversee our daily office operations at Greyscartelinc in Ikeja, Lagos. This role is vital for ensuring that all administrative procedures run smoothly, contributing to the overall productivity of our diverse team. The successful candidate will manage office supplies, coordinate departmental activities, and provide essential support to the management team. This position is ideal for an individual who thrives in a dynamic environment and possesses strong organizational and multitasking abilities. You will be responsible for maintaining accurate records, managing filing systems, and ensuring professional communication with both internal and external stakeholders. By streamlining office processes and improving administrative efficiency, you will play a key role in the success of our operations. This is a great opportunity to join a growing company and take on a variety of administrative challenges.

Key Requirements

Minimum of 2 years of experience in administrative or office management roles Strong organizational and multitasking abilities Proficiency in Microsoft Office, including Word and Excel Excellent written and verbal communication skills Experience in office supply management and procurement Ability to maintain complex records and filing systems Strong problem-solving skills and attention to detail Degree in Business Administration or a related field Ability to coordinate various office activities and internal events Professional demeanor and strong customer service orientation
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HUMAN RESOURCES OFFICER @ GREYSCARTELINC

0 Negotiable or Not Mentioned Nigeria, Ikeja Lagos 31 days ago gmail.com 2244 Views

Greyscartelinc is currently hiring a qualified Human Resources Officer to join our dynamic team in Ikeja, Lagos. The successful candidate will be responsible for overseeing various aspects of human resources, including managing recruitment processes, onboarding new employees, and ensuring compliance with local labor regulations. This role is designed for a professional who can balance administrative tasks with strategic HR initiatives to foster a positive workplace culture and support the company's growth. The position requires a candidate who is ready to grow in a fast-paced environment while handling sensitive personnel information with the highest degree of confidentiality and integrity. You will work closely with department heads to identify staffing needs and facilitate professional development within the organization. This is an excellent opportunity for an HR professional to advance their career in a supportive and evolving corporate setting.

Key Requirements

At least 2 years of professional experience in human resources Strong understanding of local labor laws and employment regulations Degree in Human Resources, Business Administration, or a related field Proficiency in HR management systems and software Excellent interpersonal and communication skills Ability to handle recruitment and onboarding processes effectively Strong organizational and time management skills Experience in employee relations and conflict resolution Proficiency in Microsoft Office Suite High level of confidentiality and professional integrity
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PERSONAL ASSISTANT @ GREYSCARTELINC

0 Negotiable or Not Mentioned Nigeria, Ikeja Lagos 31 days ago gmail.com 2558 Views

Greyscartelinc is hiring a dedicated Personal Assistant to provide high-level support to our executive team in Ikeja, Lagos. This role is crucial for maintaining the efficiency of our leadership's daily schedules and ensuring that all operational tasks are executed promptly and accurately. The candidate will be expected to manage complex calendars, handle confidential correspondence, and coordinate travel arrangements for the management team. This position requires a professional with a high degree of adaptability and the ability to anticipate executive needs in a professional setting. You will serve as a primary point of contact for the executives you support, managing communications and ensuring that priorities are handled with care. This role offers an opportunity to work closely with company leaders and gain valuable experience in executive administration and task management. We are looking for a proactive individual who can handle high-pressure situations with poise and efficiency.

Key Requirements

At least 2 years of experience as a Personal Assistant or Executive Assistant Exceptional organizational and time management skills Proficiency in managing complex calendars and scheduling appointments Strong verbal and written communication skills Ability to handle sensitive information with complete discretion Proficiency in Microsoft Office and digital productivity tools Proactive approach to problem-solving and task management Experience in arranging travel and logistics Strong attention to detail and accuracy in all work Ability to work independently and under pressure to meet deadlines
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EXECUTIVE ASSISTANT TO THE CEO @ THE WIN REALTY

0 Negotiable or Not Mentioned Nigeria, Port Harcourt 10 days ago thewinrealty.com 243 Views

The Win Realty is seeking a highly organized and proactive Executive Assistant to support the CEO in their daily operations and strategic initiatives. In this role, the successful candidate will serve as the primary point of contact for internal and external constituencies on all matters pertaining to the Office of the CEO. You will be responsible for managing a complex calendar, coordinating international and domestic travel, and preparing comprehensive reports and presentations that facilitate executive decision-making. The ideal candidate will possess strong communication skills and a high level of integrity, ensuring that all confidential matters are handled with the utmost discretion. Key responsibilities include tracking project progress, coordinating with various stakeholders, and managing general correspondence. This position is based in Port Harcourt, Rivers State, and requires a dedicated professional capable of working in a fast-paced environment to ensure the CEO's office runs smoothly and efficiently.

Key Requirements

Bachelor’s degree in Business Administration, Management, or related field. 3–5 years experience as an Executive Assistant or in a similar role. Strong communication and organizational skills. Proficiency in MS Office. High level of integrity. Ability to manage complex calendars and travel arrangements. Experience in preparing detailed reports and professional presentations. Strong stakeholder management and project tracking capabilities. Proven ability to handle sensitive information with extreme confidentiality. Excellent time management skills and ability to prioritize tasks efficiently.
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TAX ACCOUNTANT @ THEREM CONSULT

~400,000 Mentioned Nigeria, Port Harcourt 10 days ago gmail.com 571 Views

A fast-growing E-commerce company is currently seeking a highly skilled and dedicated Tax Accountant to join their team in Port Harcourt on a full-time, onsite basis. The primary objective of this role is to drive comprehensive tax compliance, reporting, and strategic planning while ensuring the organization maintains zero exposure to regulatory penalties. The successful candidate will be responsible for managing all statutory tax filings, including CIT, VAT, WHT, and PAYE, and will serve as the primary liaison with regulatory bodies during tax audits and assessments.

Candidates should possess 4 to 6 years of professional experience, ideally within the Retail or FMCG sectors, and hold professional certifications or be in the final stages of obtaining them with ICAN, ACCA, or CITN. This position offers a competitive compensation package with a salary range of ₦4.8M – ₦6.0M per year, along with additional benefits such as HMO, pension contributions, and other statutory benefits. The role requires strong analytical capabilities and excellent stakeholder management skills to provide effective tax advisory and planning support within the organization's fast-paced environment.

Key Requirements

Minimum of 4–6 years of professional experience in accounting or taxation roles. Previous experience working within the Retail or FMCG industry is highly preferred. Comprehensive and up-to-date knowledge of Nigerian tax laws and regulations. Professional certification as an Associate or Finalist with ICAN, ACCA, or CITN. Proven proficiency in managing various tax filings including CIT, VAT, WHT, and PAYE. Demonstrated ability to handle complex tax audits and liaise effectively with regulatory bodies. Strong analytical and problem-solving skills for tax planning and advisory support. Excellent stakeholder management and interpersonal communication skills. Ability to maintain meticulous and accurate tax records and internal controls. Detail-oriented approach to financial management ensuring zero exposure to tax penalties.
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