COTS Digital Tax Administration System

Taxpayer Registration

The process of capturing taxpayer details, completing manual tasks, and generating registration documents in PDF format. The taxpayer details include their name, address, existing tax numbers, and contact details, and may vary depending on the tax regime. The system assigns a tax number for successful registrations and dispatches generated documents via email.

Return Sheets

The process of creating return sheets for taxpayers, either for all tax regimes or individually per regime and tax period. The system assigns an expected return date for each return sheet based on the legal situation. Users can create individual return sheets at any time. Optionally, the return sheets can be printed and dispatched. Data capturing can be done online by the taxpayer or manually by a tax officer. The return sheets are designed to match the content and format of paper documents.

Automated Assessment of Non-Filers

The system automatically finds them and generates a report in a grid format that can be printed or exported. Tax officers can generate assessment letters and send them to the taxpayer. Assessment transactions and surcharges can be generated and charged to the taxpayer's account. Assessment calculations are based on averages from previous months, annual turnover, or a minimum amount depending on the tax type.

Accounting

The taxpayer is assigned one tax account to record all financial transactions. Debts and credits are recorded on the account, along with the tax type, revenue code, and transaction date. Payment records can be entered manually or loaded electronically. The system automatically calculates interest for late payments and reconciliation can be done through bottom-line accounting or transactions based on revenue code and period.

Tax Credits / Refunds

Refunds are generated and transferred to the taxpayer's account, and reports about tax credits and refunds can be generated. Additionally, tax credit and refund letters can be generated for the taxpayer to confirm the approval or rejection. The system also generates return sheets for taxpayers who have credits instead of debts. The option to transfer refunds to the taxpayer's account in the bank file depends on agreements with the bank and file structures received.

Taxation Enforcement

It's automated and flags unpaid account transactions without manual intervention. It involves finding and filtering unpaid transactions, generating reports, letters, surcharges, and enforcement transactions, debiting the taxpayer's account, and optionally dispatching enforcement letters. The process can be executed periodically with customizable parameters.

Taxation Risk Assessment

Allows for risk assessment based on rules defined by the administration, which can be based on individual fields or calculated values. These rules are combined to produce a "Tax Loss Score" which determines the risk level of the taxpayer. The risk assessment can be used to create periodic audit plans and automated audit orders to combat corruption.

Case Management

Allows users to create cases for various purposes such as appeals, certification, enforcement, audits, and debt management. Each case is configured to work with a specific workflow, and required documents are automatically produced without manual intervention. Documents can be synchronized to taxpayer portal depending on the case and document type.

Document Management

Enables automatic document creation using templates, and all document types can be made available on taxpayer portal to inform taxpayers. The document management system allows retrieval and management of all documents, including those uploaded by users.