Etax system stages

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E-tax system stages

• Stage 1 - Information online information about
  public services
• Stage 2 - Interaction downloading of forms
• Stage 3 Two-way interaction processing of
  forms, including authentication
• Stage 4 Transaction full case handling,
  decision and delivery (payment)

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E-tax system stages

• Latvia.
• Poland, Luxembourg.
• Hungary.
• Austria, Belgium, Cyprus, Czech Republic,
  Denmark, Estonia, Finland, France, Germany,
  Greece, Ireland, Italy, Lithuania, Malta,
  Netherlands, Portugal, Slovakia, Slovenia, Spain,
  Sweden, United Kingdom,

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E-tax system (Poland)

• Information and forms to download. In April 2005
  the Ministry of Finance unveiled plans for the
  introduction of e-tax filing services. The
  introduction of interactive and transactional tax
  e-services for corporate taxpayers is due to
  start in 2006, while for citizens the system is
  to be fully operational by the end of 2012.

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E-tax system (Latvia)

• The Electronic Declaration System is designed to
  enable Latvian taxpayers to submit tax returns,
  declarations and other documents via Internet by
  filling in appropriate web form or by
  transferring XML file containing corresponding
  data. PIN codes and passwords are used to
  authenticate users, and information exchange is
  secured by SSL protocol. All the necessary checks
  of declarations data are performed and users are
  informed of the results of these checks online
  and by e-mail. 50 different types of declarations
  can technically be submitted via Internet, but as
  the regulations concerning the procedure of
  elaboration, processing, storage and circulation
  of electronic documents have not yet been
  adopted, these documents still have to be
  submitted also in paper form and the Electronic
  Declaration System is still in demo version. It
  is planned that it will become fully functional
  and transactional in 2005.

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E-tax system (Slovenia)

• The eDavki (eTaxes) portal enables all legal and
  natural persons to conduct business with the Tax
  Office electronically. Since 2004, taxpayers can
  use it to submit their income tax returns online.
  23,792 taxpayers submitted their income tax
  returns online in 2005, 42 more than in 2004.

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E-tax system (Slovenia)

• The Fisco Online service allows users to make
  income tax declarations and payments online.

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E-tax system (Lithuania)

• 2005 17 per cent of the population used this
  service
• 2006 almost 46 per cent adult population
  submitted their declarations by EDS

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Technical solution

• the subsystem for designing and creating
  declaration forms
• the subsystem for recognizing scanned documents
• the subsystem for recognition of scanned
  documents also has certain modules for the
  exportation of documents
• the subsystem for archives where digital
  originals of documents are stored
• the subsystem for integration
• the module for administrating EDS forms
• the external portal (EDS web site)
• the internal portal
• the portal of accounts.

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EDS operational possibilities

• Sending a ready-made file by EDS portal.
• Completion of declarations on-line in the EDS
  portal.
• Sending of a ready-made file by e-mail.
• Submission of a ready-made file in a data carrier.

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Submission of declarations and notification to
the taxpayers

• Rejected - some errors
• Submitted - i.e. there were no errors found in
  the declaration and a fact of submission of a
  declaration is registered in EDS. Later, when the
  analysis of data is completed in the system, this
  status will be changed to Accepted, Accepted
  with errors or Not accepted.
• Submitted, waiting for verifying of other
  declarations
• Accepted
• Accepted with errors
• Not accepted
• Cancelled - critical errors (indicated period is
  incorrect sums indicated in fields have been
  calculated wrongly incorrect codes are indicated)

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The prospects of Electronics Declaration System

• installation of a web-service for the submission
  of e-form declarations - This prospective
  service would be assigned for large legal
  entities since the number of their submitted
  declarations can amount to hundreds of thousands
  of pages. Due to the success of this service, not
  only declarations but also declaration data sets
  will be produced.
• In order to make this system accessible to
  various social groups, it is indicated that EDS
  system should be adapted for use by those who are
  handicapped, as well as national minorities
  (speakers of other languages) by 2008
• The procedure of the STI password provision will
  be expanded for more convenient identification of
  the EDS users.
• E-signature identification technology could be
  incorporated in the process of user
  identification.
• the identification of foreigner nationals
  resident in Lithuania. The united system of
  identification should be established.

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Taxation

• Principle of neutrality
• Principle of efficiency
• Principle of simplicity
• Principle of effectiveness
• Principle of fairness
• Principle of flexibility