TIN

Taxpayer Identification Number.

SIGTAS

Standard Integrated Government Tax Administration System.

VAT

Value Added Tax.

IRD

Inland Revenue Department.

TAN

Taxpayer Account Number. In general, issued by SIGTAS after registration form is approved.

PAYE

Pay As You Earn.

PDF

Portable Document Format

Form Filler/Filler

Initial component when accessing form filing functionalities.

Registration form

A registration form is a general or tax type specific fixed form application for registration of a taxpayer. A registration form (a data set and submission process) differs according to the taxpayer type or/and the tax type.

Registration/declaration form version

A registration and declaration forms can have one or several versions. When the system is launched, the first version of each agreed registration form is created. When IRD changes some registration filling rules, other versions of the same form is designed and registered.

Tax type

A specific tax type (e.g. Personal income tax, VAT, PAYE, etc.). SIGTAS maintains the predefined list of tax types.

Taxpayer representative

An external user is able to represent other taxpayer(s) in the system – to be a taxpayer representative.

Taxpayer representation

A taxpayer representation relates the particular external user (a taxpayer representative) with the represented taxpayer and specifies other details for the particular representation: a period and privileges.

Represented taxpayer

A taxpayer who is represented by the particular external user – a taxpayer representative.

Declaration form

A fixed form submitted to the tax authorities which provide the calculations of a taxpayer’s obligations for the payment of taxes for a specific period. A declaration form is tax type specific, has a specific template and data filling rules.

A declaration form will be identified by a specific code, version and other parameters.

Declaration

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.

Payment order

A specific format document containing rows of payment to be made. A payment order is prepared by a taxpayer himself/herself including tax types, tax periods and payable amounts according to issued payment documents. A payment order is equipped with a unique generated number. A user is able to pay taxes online according to the particular payment order or print it and pay by other means.

Payment method

A tax payment method which is available in the particular country (e.g. credit/debit card; account-to account; e-Banking system; at bank cash counter; at IRD cash counter).

Payment transaction

A payment transaction is performed according to the particular payment order. An e-Payment transaction is a payment transaction performed by electronic means (using the e-Payment service gateway or the e-Banking system).

Payment receipt

The result of the successful payment transaction is a payment receipt. If a payment transaction is performed at the bank cash counter or the IRD cash counter, a paper-based payment receipt is issued to the taxpayer. If an e-Payment transaction is performed using electronic means, an e-payment receipt is prepared and displayed in the screen of the system.

If the taxpayer pays taxes not using the system, he/she is able to upload a payment receipt (a scanned copy of the paper-based payment receipt or a copy of the screen) into the system.

Information message

A taxpayer can get various messages in the system: either submitted by IRD or informing about actions in the system (e.g. after approval of the declaration). The external user representing the particular taxpayer (or himself/herself as a taxpayer) is able to review messages submitted to the particular taxpayer and mark them as read.