User registration
An applicant (natural person) can submit the online application to register himself/herself as a user. After submission of the application, the user is asked to confirm his email. After successful confirmation, the administrator compares submitted data.
If submitted data is not correct, administrator rejects the application. The user is informed about rejection reason via email.
If data is acceptable, administrator approves the external user. System sends an e-mail message informing the applicant about approved registration. User can log in to the system.
User registration is described in chapter 2.1 Request for an external user account.
Alternatively, the system administrator can create a user account according to the paper-based request.
Taxpayer registration
An external user, who has no Tax Identification Number (TIN) registered in his/her user account, is allowed to perform only a few functions in the system - to submit general taxpayer registration form for becoming an individual taxpayer, change his/her account's data, accept representation request and represent other taxpayer according assigned privileges.
Taxpayer is a user, with assigned TIN. If natural person already has TIN, he/she submits TIN number with the user registration application. If the administrator approves application with TIN, the user automatically becomes a taxpayer.
When the user has no assigned TIN, he/she must fill and submit a taxpayer registration form. Taxpayer registration forms are described in chapter 3 A taxpayer registration. If taxpayer registration form is approved, the user becomes an individual taxpayer. The individual taxpayer can prepare and submit other registration forms.
The list of available registration forms:
•Individual registration form.
•Individual enterprise registration form.
•Non-individual registration form
•VAT application for registration.
Taxpayer representation
An external user – an individual taxpayer – can assign or revoke the right to operate on behalf of himself / herself to another existing external user. The external user also can approve or reject a request to represent another taxpayer. In case of approval, the external user will be able to represent another taxpayer according to the assigned representation privileges.
To represent a non-individual taxpayer, the enterprise representative has to submit a paper based agreement to IRD office. According to this agreement, IRD administrator assigns the right to operate on behalf of the non-individual taxpayer to the existing e-user. The right to administrate taxpayer representatives can be granted to this representative. In this case the representative will be allowed to pass any privilege which is granted to him to another existing e-user (except the right to administrate representatives).
If the representation was created by IRD administrator, only the IRD administrator can revoke that representation. If the representation was created by external user, it can be revoked by both - external user or IRD administrator.
Submit declarations
A declaration is a fixed form application to the tax authorities, used to calculate a taxpayer's tax obligation for a given period. A declaration form is tax type specific, has a specific template and data filling rules. If user has TIN or becomes a taxpayer after the registration form is approved, he/she is allowed to fill in and submit declarations.
First of all, available data is received from SIGTAS and presented to the user in the e-Filing forms. The user prepares and submits the declaration. All required accompanying documents are submitted along with declaration forms. Submitted data are transferred to SIGTAS for further processing (for assessment). Finally SIGTAS returns the status of assessment (an assessment notice). An assessment notice is displayed for the e-user. The assessment can be rejection or approval. The state of declaration is changed accordingly.
If declaration is rejected there will be a possibility to fill a new declaration for the same tax period. And if declaration is approved there is a possibility to amend data of declaration.
The particular declaration will be identified by declaration form code, tax period and TIN.
Tax payment
There are several available methods to pay taxes.
First of all, a user has to create and prepare a payment order. Several payment order items for different tax types and tax periods can be included in the payment order. Then a payment method has to be chosen. Payment can be performed using credit or debit card, or using account-to account method. Account-to-account method allows you to transfer a particular sum of money directly from your bank account. The payment transaction status will be returned to Tax e-filling system and displayed to the user. All payment data will be transferred to SIGTAS for reconciliation.
Alternatively the user can perform the common payment transaction in his/her e-banking system (the person should be e-user of that system) or bank cash counter and upload a payment receipt to the system.