Revenue E-services
description
Transcript of Revenue E-services
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1e-Macao April 2005
Revenue E-services
Bernd FriedrichConsultant @ HumanFIT
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2e-Macao April 2005
Criteria for successfulE-government Projects
Value to citizens of the E-government project
Improvement in tax administration efficiency
Probability of project delivery within 18—24 months.
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3e-Macao April 2005
Guatemala
Online tax filing and payment system since August 2001– BancaSAT
In December 2002, BancaSAT accounted for 84% of the tax revenues of the country
Significant reduction of the tax admministrations‘s transaction costs and improved service delivery
Involvement of the private sector in the initiative was key for the success and sustainability of the project.
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4e-Macao April 2005
GuatemalaNew Approach
Tax returns are filed and payments are made through taxpayers‘ online banking web sites
Taxpayer selects the form appropriate for the tax to be paid and completes the form online
Bank immediately debits the taxpayers bank account
Taxpayer immediately receives confirmation that the transaction was completed successfully
Accountants can file on behalf on their clients after authorisation
Bank deployed conputers in their branches to allow individuals to file and pay online.
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5e-Macao April 2005
GuatemalaImplementation Challenges
The commitment of all stakeholders, especially the tax administration management, commercial banks and taxpayers helped overcome all challenges
Stakeholders were consequently involved throughout the project
Approval of the new legal framwork for electronic filing needed to be obtained.
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6e-Macao April 2005
GuatemalaBenefits and Costs
Value to citizens and businesses:– File and pay anytime, anywhere
– Reduced transaction costs for businesses
Improvements in agency efficiency– Procedures in the revenue administration were
streamlined
– Spillover effects into other areas such as audit function or customs
Quick project delivery
Costs: USD 220
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7e-Macao April 2005
GuatemalaLessons learned
Keep it well defined and focussed
Define a narrow and realistic scope
Build in quick wins to achieve stakeholders buy-in deliver in stages if possible
Establish adequate legal framework
Prioritise quality of service
Partner with the private sector.
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8e-Macao April 2005
Mauritius
Contributions Network Project (CNP) connects allmost all employers to all government tax department via a single point of contact
Return are filed, confirmation is done by the respective departments
Payments are made electronically through direct debit arrangement.
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9e-Macao April 2005
MauritiusNew Approach
Employers can send a single electronic return for PAYE and VAT and make a single payment for both at the same time
Large employers can layer a front-end EDI software upon their own application software used for return preparation
CPN automatically generates an instruction to the employer‘s bank to effect a funds transfer to the government‘s accounts.
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10e-Macao April 2005
MauritiusImplementation Challenges
Due to the complexity of the project, staged delivery of functions
Main challenge was the government‘s commitment to better services
Stakeholder participation
Changes to legislation
Design and development of the EDI interface.
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11e-Macao April 2005
MauritiusBenefits and Costs
Front end software has extensive validation rules
Electronically submitted returns include a breakdown of PAYE by employee
Government staff for data entry can be re-deployed to more productive tasks
Improved clash flow for clients
Employers pay a connection fee of USD 70 per user and USD 1200 per connection.
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12e-Macao April 2005
MauritiusLessons learned
Creation of a shared vision is indispensable to secure the full participation of all parties
Initial roll out was made for only 30 employers to minimise the risks
Operation and maintenance of the VAN is outsourced.
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13e-Macao April 2005
Chile
Chile‘s Internal Taxation Service online system has won the Chilenean „Technology Innovation Award“ and an award for the best institution‘s web site from newspaper readers
After filing their return online, taxpayers receive an assessment within 12 hours.
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14e-Macao April 2005
ChileNew Approach
Staged delivery using Oracle‘s internet technology:
1st phase: online information
2nd phase: interactivity
3rd phase: electronic filing.
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15e-Macao April 2005
ChileImplementation Challenges
Biggest challenge was the creation of the technological platform that would streamline the tax-filing and information process while maintaining absolute stability
Security
Expansion of the system to meet project growth.
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16e-Macao April 2005
ChileBenefits and Costs
Online taxpayers appraise the system as easier, faster, and more accurate than traditional paper-based services
Cost of collection has decreased while accuracy has increased
Human resources have been released from repetitive tasks to more investigative tasks such as reducing tax evasion and enforcement
Taxpayers got an extra 10 days to declare their taxes using the online system
Funds for refunds are released approx. One month earlier than paper-based claims.
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17e-Macao April 2005
ChileLessons learned
The popularity of the new service was a catalyst for changes a number of areas.
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18e-Macao April 2005
G2B / G2C Information Services
Right and duties of taxpayers:– Registration
– Assessment
– Payments
Service portfolio of the DSF
Contact information
Grievance procedures
List of delinquent taxpayers
Downloads.
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19e-Macao April 2005
G2B / G2C Applications
Taxpayer registration:
Inputs / taxpayer:– Registration information– Company registration– Electronic signature
Back-end processing:– Duplication verification– Company registration verification
Outputs / tax administration:– Submission report– Registration confirmation email– Registration certificate (e.g. PDF file).
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20e-Macao April 2005
G2B / G2C Applications
Return filing (e.g. income tax)
Inputs / taxpayer:– Return & annexes information– Tax credits information– Electronic signature
Front-end processing:– Calculation of tax payable
Back-end processing:– Verification procedures– Dues settlement verification
Outputs / tax administration:– Submission report– Confirmation email.
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21e-Macao April 2005
G2B / G2C Applications
Charge / penalty order
Input / tax administration:– Charge / penalty information
Output / tax administration:– Charge / penalty order is send by email as an
attachment
Processing:– If not confirmed by taxpayer within specified time
frame, resend by postal service.
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22e-Macao April 2005
Revenue E-services
Bernd Friedrich