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Software Requirements Specification
Tax Core System
Computerization
Version 1.0
9.28th
.2014
Submitted by:
Nile Center, Technology Research Elata Ahmed, senior system analyst, Team head
Laila Tawfeig, system analyst
Anas Alsafi, system analyst
Prepared for:
Sudan Tax Chamber
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Revision History:
Name Reason for change
Version date
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Contents 1 Executive Summary: ................................................................................................................6
2 Background and current status ..............................................................................................6 2.1 STC strategic goals ....................................................................................................................... 6 2.2 STC organizational structure ........................................................................................................ 7
3 RFP Process ..............................................................................................................................8 3.1 RFP Schedule ................................................................................................................................ 8 3.2 Participation to RFP ...................................................................................................................... 8 3.3 RFP Evaluation process ................................................................................................................ 9 3.4 Clarifications and questions ........................................................................................................ 10 3.5 Amendment of RFP Documents ................................................................................................. 10
4 Project Information ...............................................................................................................11 4.1 Project Overview ........................................................................................................................ 11 4.2 Project phases and deliverables ................................................................................................... 13 4.3 Project development methodology .............................................................................................. 13 4.4 Project Duration .......................................................................................................................... 13 4.5 Project Structure .......................................................................................................................... 14 4.6 Project Status Reporting.............................................................................................................. 14 4.7 System Non-functional Requirements ........................................................................................ 14
4.7.1 Availability ......................................................................................................................... 14
4.7.2 Performance ........................................................................................................................ 14
4.7.3 Scalability ........................................................................................................................... 14
4.7.4 Portability ............................................................................................................................ 15
4.7.5 Reliability and correctness .................................................................................................. 15
4.7.6 Maintainability .................................................................................................................... 15
4.7.7 Security and permission: ..................................................................................................... 15
4.7.8 Data migration - Optional ................................................................................................... 15
4.7.9 Training, mentoring and skill transfer ................................................................................. 16
4.7.10 System Language ................................................................................................................ 16
4.7.11 Documentation .................................................................................................................... 16
4.7.12 Maintenance and Support .................................................................................................... 17
4.7.13 Reports ................................................................................................................................ 17
4.7.14 Configuration and setup ...................................................................................................... 17
4.7.15 User Interfaces .................................................................................................................... 18
4.7.16 System External Interface: .................................................................................................. 18
4.8 Project Functional requirements ................................................................................................. 19 4.8.1 Tax types ............................................................................................................................. 19
4.8.2 Tax core system functions: ................................................................................................. 20
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4.8.3 Registration: ........................................................................................................................ 21
4.8.4 Tax accounts: ...................................................................................................................... 22
4.8.5 Managing Declarations and Lists: ....................................................................................... 24
4.8.6 Electronic Interface with the Taxpayer: .............................................................................. 27
4.8.7 Taxpayer Care: .................................................................................................................... 27
4.8.8 Collection: ........................................................................................................................... 29
4.8.9 Accounts: ............................................................................................................................ 33
4.8.10 Administrative Assessment: ................................................................................................ 33
4.8.11 Audit assessment: ................................................................................................................ 41
4.8.12 Appeal: ................................................................................................................................ 51
4.8.13 Imploration: ......................................................................................................................... 53
4.8.14 Refunds: .............................................................................................................................. 55
4.8.15 Investigations: ..................................................................................................................... 57
4.8.16 Information: ........................................................................................................................ 59
4.9 Executive Tax Operations Entities: ............................................................................................. 60 4.9.1 Introduction: ........................................................................................................................ 60
4.9.2 Tax Chamber Headquarters: ............................................................................................... 60
4.9.3 Corporate Centers: .............................................................................................................. 67
4.9.4 States: .................................................................................................................................. 68
4.9.5 Type Tax Offices: ............................................................................................................... 73
5 RFP Terms and Conditions...................................................................................................80 5.1 Conflict of Interest ...................................................................................................................... 80 5.2 Fraud and Corruption .................................................................................................................. 81 5.3 Only one Proposal ....................................................................................................................... 83 5.4 RFP ? ............................................................................................ Error! Bookmark not defined. 5.5 Proposal Validity ........................................................................................................................ 83 5.6 Eligibility of Sub-Vendors .......................................................................................................... 83 5.7 Cost of RFP response preparation ............................................................................................... 84 The cost of RFP response preparation is to be the sole responsibility of the vendor. ............................ 84 STC is not responsible for any cost associated with the RFP response preparation. ............................. 84 5.8 Source Code ................................................................................................................................ 84
6 RFP Submission, receipt and opening .................................................................................86 6.1 Preparation and submission ........................................................................................................ 86 6.2 Proposal Evaluation .................................................................................................................... 87
6.2.1 Evaluation of Technical Proposals ...................................................................................... 88
6.2.2 Public Opening and Evaluation of Financial Proposals ...................................................... 88
6.3 Negotiations ................................................................................................................................ 88
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6.3.1 Technical negotiations ........................................................................................................ 89
6.3.2 Financial negotiations ......................................................................................................... 89
6.3.3 Availability of Professional staff/experts ............................................................................ 89
6.3.4 Conclusion of the negotiations ............................................................................................ 89
6.4 Award of Contract ....................................................................................................................... 90 6.5 Confidentiality ............................................................................................................................ 90
7 Appendix A, Information to the Vendor, ITV, data sheet .................................................91
8 Appendix B.2 Technical Proposal - Standard Forms .........................................................93
9 Appendix B.2 Financial Proposal - Standard Forms ........................................................110
10 Appendix B.3 Requirements matrix form .........................................................................115
11 Appendix C, Phases and deliverable ..................................................................................117
12 Appendix E, Abbreviations and Arabic translations: ......................................................125
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1 Executive Summary:
Sudan Tax Chamber, STC, which is the sole entity that is mandated and entitled to execute tax laws in
Sudan, is inviting proposals to deploy and support a tax core system.
The desired solution is expected to be an existing software or commercial product that will meet STC Tax
Core business requirements with minimal customizations. The ideal vendor is expected to have an
extensive proven track record and experience in the tax core systems deployment and support in other
countries.
2 Background and current status
STC executes tax laws in Sudan. The Tax Core operations cover all tax types throughout the country.
The existing IT systems are yet to meet STC expectation due to the following problems:
- Disintegrated databases and systems
- Partial implementation of Tax core functions and limited geographical coverage
- Outdated design and architecture
- Outdated technologies
- Inadequate network and hardware infrastructure
- Weakness in IT competency due to lack of proper training.
- Lack of a clear IT strategic vision and goals
2.1 STC strategic goals
STC is embarking on this computerization project in line with its strategic goals which are:
1. Increase revenue collection
2. Achieve maximum tax equity
3. Building strong and robust management information systems
4. Significantly improve its tax core operations efficiency.
5. Reduce tax operations cost
6. Move fully to management by functions
7. Integrate all its business units and operations
8. Improve customer experience
9. Electronic interface with other government entities
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2.2 STC organizational structure
STC organizational structure consists of executive and supervisory administrations. Executive
administration is directly involved in the execution of tax laws, hence its staff will be the primary users
that change system data. Executive administration is composed of HQ, General administration / states and
office.
Supervisory administration role is limited to planning and policy making, hence, its staff will only be
utilizing the new systems’ reporting features.
Following is a graph showing the executive administration of STC
statesExpatriates taxPersonal income
Value added tax
stampAdvanced tax
Inspection and follow up
department
Tax evasion control
department
Corporate tax centers
Refund department
Risks department
Registration department
Information department
Appeals deparment
Stamp offices
VAT offices
Personal income offices
States offices
Headquarter departments
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3 RFP Process
3.1 RFP Schedule
Time zero ( T0) is Thursday November 6th, 2014
The above dates are subject to change at the sole discretion of STC
3.2 Participation to RFP
Basic vendors willing to participate should confirm to STC, within 7 Working days Zero of this
RFP, their intent to respond. A failure to confirm will signify that the vendor is not willing to
participate and STC will require the vendor to immediately return the RFP.
All basic vendors confirming their participation should send the Intent to respond to the attention of:
STC response person stated in the Data sheet
RFP Start Date Time zero( T0)
Last Date for receiving vendor questions and clarifications T0 + 3 weeks
Last Date for answering vendor questions and clarifications T0 + 4 weeks
RFP Conference Date T0 + 4 weeks + 1 day
RFP closing Date and time T0 + 7 weeks
BID Evaluation process T0 + 9 weeks
Short listed Vendor presentations T0 + 10 weeks
Vendor Site visit T0 + 11 weeks
Successful Vendor short list selection date T0 + 12 weeks
Negotiations with shortlisted Vendor start Date T0 + 13 weeks
Contract signing date T0 + 14 weeks
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3.3 RFP Evaluation process
The award criterion will be “the most economically advantageous” tender that includes the
requested services. Apart from this criterion, the evaluation will be based on the following, but not
limited to, evaluation criteria listed in order of priority:
Usability
- Is the service easy to access for users? Is the system easy to manage?
- Does it have an intuitive graphical user interface?
- How will security and privacy of any personal data be protected?
- Is daily work expected to become easier for back office operations?
- Is the system flexible with regard to how work processes are designed?
Migration
- How successful will migration from existing platforms, systems and service delivery
channels be? (Example)
- How difficult (with respect to resources) is migration expected to be?
- What are the risks of significant service interruptions during migration?
- How effective is the change management methodology and plan?
Training, Mentoring and skill Transfer
- How detailed is the training, mentoring, skill transfer plan
- How relevant is the training, Mentoring, and skill transfer to the RFP specifications.
Vendor
- Does the vendor have a solid financial foundation?
- Does vendor have a proven track record of clean financial management?
- Does the vendor have a proven track record of relevant competencies, service delivery,
support, etc. considered to be a reliable potential vendor?
- Does vendor have a proven track record of delivery these types of services?
- Has vendor been involved in a similar project?
- Does vendor have a record of successfully delivering projects (on or under budget) to
public sector?
- Does the development roadmap offer vision and perspective? Is it realistic?
- Does the vendor has competent and adequate staffing
- Is the financial investment of vendor in the project likely to be adequate?
Technology
- Does the technology use state-of-the-art? Will it be able to scale and handle new
demands?
- Does the technology meet international standards?
- Does the vendor have a proven track record using the technology?
- Does the solution use open standards?
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- Does the solution respect de facto standards?
- Is the technology prepared for future development?
- Are there any security issues existing related to the technology?
Product qualities:
- Was the system deployed in other countries?
- How good was the customers’ feedback?
- Does the system meet the international design and architecture best practices?
- To what extend the product / solution meets the RFP requirements
- How much customization is needed to fit STC business needs?
- To what extend does the product follow international quality , design and architecture
standards?
Process
- Does the outlined process for implementation, project organization, plan for education
and information, etc. seem adequate?
- Does the process follow the international standards?
Project Management
- What are the proposed mechanisms for project management?
- How will communications between partners be handled?
- Has vendor adequately addressed risk management?
Project Pricing
- How much is the price of the solution compared to the competitors
3.4 Clarifications and questions
Vendors may request a clarification of any of the RFP documents up to the number of
Calendar days indicated in the Data Sheet before the proposal submission date. Any
request for clarification must be sent in writing, or by standard electronic means to the
STC’s address indicated in the Data Sheet. The STC will respond in writing, or by standard
electronic means and will send written copies of the response (including an explanation of
the query but without identifying the source of inquiry) to all Vendors. Should the STC
deem it necessary to amend the RFP as a result of a clarification, it shall do so following
the procedure under para 3.5
3.5 Amendment of RFP Documents
At any time before the submission of Proposals, the STC may amend the RFP by issuing an
addendum in writing or by standard electronic means. The addendum shall be sent to all Vendors
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and will be binding on them. Vendors shall acknowledge receipt of all amendments. To give
Vendors reasonable time in which to take an amendment into account in their Proposals the STC
may, if the amendment is substantial, extend the deadline for the submission of Proposals.
4 Project Information
4.1 Project Overview
The tax core system is to collect, retrieve, process, store, report and disseminate all
information pertained to tax core operation.
The system development is aligned with strategic tax chamber goals.
The tax chamber benefits from the new system are the following, but not limited to:
Improve tax chamber staff productivity
Improve tax core operations efficiency.
Reduce tax collection and other operations cost.
Reduce tax loss
Increase tax collection
Achieve high tax equity levels.
Improve data integrity and accuracy.
Improve business rules enforcement.
Stream line tax core operations
Eliminate redundancy
Enhance business integration between tax chamber offices.
Enhance taxpayer services and satisfaction.
Reduce the taxpayer compliance burden
Eliminate manual processing.
Improve supervision and control of tax core operations.
Improve decision making process.
Enhance strategic planning.
Integrate the tax offices and operations
Facilitate the transition to full management by function methodology
Electronically link STC with outside government and non-government entities
Allow the full utilization of the cutting edge technologies.
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The new Tax core system is anew self-contained software that automates the entire
Tax Core Operations.
At the context level, the core system which handles all tax core operations for all tax
types, interfaces with Taxpayers, other Tax Chamber system, external software
systems, and uses Database for its data store.
At the first level, the system is broken into functional components of the Tax core
system.
Structurally, the system is composed of a core system, a web page, workflow manager,
SMS and email notification manager, Setup and configuration, report Manager, and
other related sub-systems.
The core system is to be used by Tax chamber staff( web, desktop or both) , while the web
application is intended for taxpayers as well as remote Tax chamber staff use.
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STC has already conducted business requirements analysis and business re-engineering and prepared
Software Requirements Specifications. The successful vendor is to carry the following, but not
limited to, tasks:
1. Detailed business requirements and design of the Tax core system
2. Submit a final design document
3. Implement, test and deploy the system
4. Perform all tasks related to implementation, testing and deployment
5. Prepare for and supervise users acceptance testing
6. Build development, testing and production environments
7. Prepare, submit and execute data migration plan
8. prepare, submit and execute training plan
9. provide maintenance and support during the warranty period
10. provide maintenance and support during support period
11. prepare, submit and execute training plan for end users
12. Prepare , submit and execute training plan for IT professional on advance system business
features as well as system technical support
13. Prepare and submit all documentation specified in this RFP.
4.2 Project phases and deliverables
The project implementation will follow the following phases:
- Detailed business requirements analysis
- System design
- Construction / build / testing
- Transition and data migration
- User acceptance testing
- Production / deployment
- Support and maintenance
(The deliverables for each of the above phases is provided in the appendix C )
4.3 Project development methodology
The project is recommended to be implemented using an incremental approach such as Agile.
4.4 Project Duration
Deployment is expected to take 6 months from the project start date
Support period starts immediately when the warranty period ends.
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4.5 Project Structure
STC is to dedicate a project manager for the project. He will be the liaison between the vendor and
STC.
STC hired a consulting team that will provide technical advice for its management regarding the
execution of this project,
4.6 Project Status Reporting
The Vendor’s project manager shall submit weekly status report to the STC project manager and
the technical consultant. The status report shall include but not limited to:
1. overall summarization of the project progress;
2. deliverables achieved;
3. deliverables remaining, progress, and expected delivery on each; and
4. Issues and concerns affecting specific deliverables and the project schedule or any other
aspect of the project.)
4.7 System Non-functional Requirements
4.7.1 Availability
The system shall be available 98% of the time
There shall be zero planned outages.
System backup, upgrades, and any other system related activity shall not interrupt the system
availability.
4.7.2 Performance
The system shall process inserts, updates, deletes, records retrieval according to international
standards.
The system shall handle report queries according to international standards.
The vendor shall perform stress and load testing to verify the performance.
4.7.3 Scalability
Improving system performance and handling higher volumes of user and business load shall be
achieved solely by adding more hardware and no software changes shall be needed.
The system shall utilize international best scalability standards.
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4.7.4 Portability
The system servers shall be able to operate in Windows and UNIX / Linux platforms
The system Client shall be able to run on:
1. windows ( The complete functionality)
2. Linux / Unix
3. IOS, android , other mobile operating systems ( partial functionality)
The system shall be browser independent.
4.7.5 Reliability and correctness
The system must provide correct results 100% of the time
4.7.6 Maintainability
The system shall be easy to make changes and modifications to it, whether bug fixes or new
changes.
4.7.7 Security and permission:
The system data and programs must be fully secure.
The system shall use international best practice security standards.
Access to system data and functionality shall by controlled by STC pre-defined permission.
The access and permission shall be configured and managed via specialized tool that is controlled
and run by STC.
The system shall import access and permission information from STC ERP-HR system (once it is
ready).
4.7.8 Data migration - Optional
The vendor shall migrate open balances and history data for 5 years.
The vendor shall check for integrity, cleanup, and audit the data before and after loading.
The vendor shall submit a complete data migration plan for STC review and approval
The vendor shall provide STC the option to load the open balances and history by its own staff.
Such option shall maintain vendor responsibility for migration data and system integrity.
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4.7.9 Training, mentoring and skill transfer
For training, skill transfer and Mentoring, the vendor shall prepare all relevant documentation.
Train the trainer approach will be used.
Training:
The vendor shall provide training and training manuals for all users related to the systems,
including but not limited to:
1. Regular users
2. Key users ( simple sys admin tasks)
3. Functional support
4. Functional administrators
5. Technical administrators
6. Taxpayers
Mentoring and skill transfer
STC is planning to follow a hybrid support model. The vendor is to provide fully support for
the first year after deployment. Subsequently, STC staff will jointly handle the support with
the vendor.
Hence, vendor shall provide a detailed mentoring and skill transfer plan and execute it in the
following areas:
1. Tier two, three , and four functional support
2. Technical support
3. System development
4. Database and application administration
5. Server infrastructure system administration
6. Report development
7. Customization development
8. Other relevant training and skill transfer
4.7.10 System Language
The system interface shall support Arabic and English
4.7.11 Documentation
(Please refer to Appendix C for detailed document deliverables)
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Technical documents shall be written in English
Functional documents shall be written in Arabic
4.7.12 Maintenance and Support
STC is planning to contract with the successful vendor to support and maintain the system.
The support contract will be fixed-cost
The support contract is renewable annual.
There will be separate contract for maintenance and support
Support will cover but not limited to the following areas:
a. Database and application server administration
b. Server infrastructure administration
c. User functional support
d. Bug fixes
e. Change requests
f. Help desk
During the support period, the following conditions, but not limited to, must be met:
1. The system must be available at least 95% of the time
2. Helpdesk calls must not wait more than 3 minutes
3. 75% of the calls must be resolved within 4 business hours
4. Backups, system health check, and routine maintenance shall not interrupt the system
availability
4.7.13 Reports
The system shall provide a report engine to be used by STC staff to create reports.
The report system shall provide:
1. Operational
2. Management
3. Ad-hoc reports
4.7.14 Configuration and setup
Configuration and setup shall be handled by a separate tool that STC staff will be using to
manage the same
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4.7.15 User Interfaces
1- The system shall provide full documentation for the system functionality
2- Documentation shall be available online and external to the system
3- Context level help must be provided at the function, screen and field level
4- The vendor shall prepare CBT for help and training.
5- In addition to the above conditions, The system user interface shall be, but not limited
to:
Clear
Intuitive, familiar, and logical
Fast
Informative
Concise
Consistent through the use of repeated patterns
Attractive
Forgiving for user mistakes
Easy to use
Simple and not complex
4.7.16 System External Interface:
The system shall be able to interface with all contemporary interface methodologies
such as queues, web Services, File-based, ftp, etc.
The system shall be able to interface with the existing systems as well as systems that
will be ready to interface down the road.
Interfacing with other STC systems:
The system shall be able to interface with existing and future STC systems.
The system shall be able to interface with the invoice and cash receipting system which
is currently under construction.
The system shall be able to interface with STC ERP system. Although, the HR system is
not ready yet, the system shall use HR permission information, once that capability is
ready in the HR system..
Existing External government systems:
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The system shall be able to electronically interface with the following, but not limited,
government entities:
Customs
Ministry of finance
Ministry of justice
Land administration
Traffic administration
Commerce registrar
Ministry of investment
Urban planning.
Electricity and dams
States and there localities
Ministry of transportation
Ministry of oil
Ministry of industry.
Bank of Sudan
Ministry of mining.
Ministry of foreign commerce.
Roads and bridges.
Civil registry
Initial External interfaces:
Upon the system deployment, the vendor shall establish interfaces with following entities:
STC invoicing and POS system ( internal)
Customs
Ministry of finance
Bank o f Sudan
Civil registrar
Ministry of oil
Commerce registrar
4.8 Project Functional requirements
4.8.1 Tax types
The tax types that are collected by STC are:
Business Profit Tax
Value Added Tax (VAT)
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Real-estate Tax
Occupation Tax
Personal Income Tax
Prepaid Tax
Final Tax
Stamp Duty
Development Tax
Capital Tax
Revenue Tax
Vehicle National Tax
Other tax
4.8.2 Tax core system functions:
The tax core system is composed of the following but not limited to:
Registration
Information
Taxpayer services
Collection
Accounts
Assessment
Auditing
Risks
Appeals
Objections
Imploration
Refunds
Tax evasion control.
Investigation
Inspection
Liquidation
Bankruptcy
Reconciliation
Settlement
Exemption
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4.8.3 Registration:
4.8.3.1 Introduction:
a. It is the process of registering and managing a taxpayer in the tax chamber
records, and the issuance of a Tax Identification Number (TIN).
b. TIN is characterized by the following:
i. Unique number.
ii. System generated.
iii. Does not reflect any specific other attributes, such as business title or
legal entity type.
c. Before a taxpayer is registered, the system verifies that it does not exist in the
database.
d. The registration process takes place in two steps. Each step is done by a separate
office or department.
e. The first office performs the basic registration while the second step approves it.
4.8.3.2 Registration Tasks:
1- Registering new taxpayer and issuing TIN.
2- Managing basic taxpayer information.
3- Managing the assignment of a taxpayer file to tax offices and inspectors.
4- Managing the tax file states.
5- Managing tax file inter-relationships and links.
6- Providing registration reports.
1- Registering new taxpayer and issuing TIN: a. Level 1 procedure (Central registration or tax offices):
The user enters the basic taxpayer information in the system.
The user links the new taxpayer with related existing taxpayers.
The user attaches taxpayer documents.
The system sends a notification to the level 2 staff.
b. Level 2 Procedure (Central registration or state head office or general tax
departments):
The user approves the registration
The system generates TIN for the taxpayer.
The system assigns the taxpayer file to a specific office.
The system assigns the taxpayer file to a specific inspector.
The system notifies the office with the registration completion
The system notifies the taxpayer with the successful registration and the
TIN.
2- Managing basic taxpayer information: The system enables level 1 staff to set and edit basic taxpayer information.
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3- Managing the assignment of a taxpayer file to tax offices and
inspectors: The system enables level 2 staff to set and edit the file location.
The system enables level 1 staff to set and edit file association with an inspector.
4- Managing the tax file states: The system enables level 2 staff managing the file estate that can take one of
the following values:
Active
Inactive
Closed
Liquidation
Frozen
Bankruptcy
Investigation
Tax Evasion Control (TEC)
5- Managing tax file inter-relationships and links: The system shall be able to map and administer the relationship between related
taxpayer files of the following:
A holding company and all it associated companies.
A company and all its related business titles.
An individual taxpayer and all his/her business titles.
All parties to a partnership (individuals or companies).
6- Providing registration reports: The system generates and provides registration related reports.
4.8.4 Tax accounts:
4.8.4.1 Introduction:
An account is an electronic file that is created for each task and linked to specific
taxpayer file.
It is used to record and manage the following information:
Tax amount:
o Self-assessments
o Administrative assessments
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o Audit assessments
o Adjustments for:
Appeals
Objections
Imploration
Reconciliation
Settlements
Others
Payments:
o E-Pay
o Direct cash pay
o Installments
o Withheld payments:
BPT withheld
Final tax withheld
Occupation tax deduction
Custom clearance occupation tax
Tax assessments.
Audits.
Refunds.
Fines.
Settlements.
Appeals.
All tax-related operations (stated above).
Taxpayer information:
o Declarations
o Final accounts
o Invoices
o Manifestos
o Tenders
o Contracts
o Customs info
o Any other internal or external information
An account is to be created for each tax type for the taxpayer.
4.8.4.2 Account Types:
Business Profit Tax
Value Added Tax (VAT)
Real-estate Tax
Occupation Tax
Personal Income Tax
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Prepaid Tax
Final Tax
Stamp Duty
Development Tax
Capital Tax
Revenue Tax
Vehicle National Tax
Other tax
All the accounts created for a taxpayer are linked to its file.
Accounts are created at level 1.
Accounts statuses are the same as the file status stated above.
The system enables level 2 staff to perform the following:
Moving an account from one office to another.
Changing the account status.
Changing the inspector in charge.
4.8.4.3 Creating New Accounts:
The user at level 1 enters the taxpayer TIN.
The user selects the account to be created.
The user selects the inspector associated with the account.
The system creates the new account an associate it with the taxpayer.
4.8.5 Managing Declarations and Lists:
4.8.5.1 Introduction:
The system shall allow the entry of the following declarations and lists:
a. Declarations:
1- Annual self-assessment (BPT and occupation).
2- Monthly self-assessment (VAT).
3- Annual regular declaration (BPT and real-estate).
4- Annual declaration (personal income tax), by the individual taxpayer –
employee.
b. Lists:
1- Monthly declarations for occupation tax deductions by employers.
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2- Monthly list declaration (personal income tax), by the employer.
3- Monthly withheld payment declaration list (1%).
4- Monthly final tax declaration list.
5- Monthly stamp declaration list.
6- Ministry of Finance list of VAT payments.
7- Customs list of VAT payments
8- Customs list of BPT.
9- Customs list of occupation tax deductions.
10- Monthly declarations for BPT withheld by checkpoints.
11- Monthly declarations for VAT withheld by checkpoints.
12- Any other lists.
4.8.5.2 Means for Submitting Declarations and Lists:
1- Walk-in tax office:
a. Paper
b. Electronic file
2- Sending it through the email
3- Over the net using the website
4- Online interfaces with external entities
4.8.5.3 Processing Declarations and Lists:
The system automatically generates the open balances (when applicable) and
uses it for the current period.
The system automatically calculates and verifies the tax percentage as well as
values of related fields.
The system does not allow the entry of wrongly calculated data.
The system approves and stores declarations and lists only when they pass the
pre-defined business and calculation rules.
When a declaration or a list is successfully processed, the system preforms the
following:
o Stores the information into the taxpayer’s account.
o Set the tax amount in the taxpayer’s account.
o Sends a notification to the taxpayer.
o Sends a notification to the collection team.
o Allows the taxpayer customer care to print the declaration or the list and
provide a copy to the taxpayer.
o The system allows the taxpayer care team to print confirmation receipt.
o In cases of submission through the website, the system allows the printout
of a confirmation of receipt.
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Whenever the system receives and processes declarations or lists, it notifies the
sender with the successful processing.
4.8.5.4 Managing lists:
All the above processing details apply to lists in addition to the following:
1- Personal Income Tax List (submitted by employers)
Distribute the amount paid for each taxpayer on the list to their
corresponding income tax accounts as payments.
2- withheld Collections Lists
Distribute the amount paid for each taxpayer on the list to their
corresponding BPT accounts as payments.
3- Final Tax List
Distribute the amount paid for each taxpayer on the list to their
corresponding BPT or final accounts as payments (based on business type).
4- Checkpoint VAT List
Distribute the amount paid for each taxpayer on the list to their
corresponding VAT accounts as payments.
5- Checkpoint BPT List
Distribute the amount paid for each taxpayer on the list to their
corresponding BPT accounts as payments.
6- Ministry of Finance VAT List
Distribute the amount allocated for each taxpayer on the list to their
corresponding VAT accounts as payments.
7- Customs VAT Lists
Distribute the amount paid for each taxpayer on the list to their
corresponding VAT accounts as payments.
8- Customs BPT List
Distribute the amount paid for each taxpayer on the list to their
corresponding BPT accounts as payments.
9- Customs Occupation Tax withheld list
Distribute the amount paid for each taxpayer on the list to their
corresponding occupation tax accounts as payments.
NOTE:
For all the above lists, amounts paid by unanimous taxpayers are credited to
the general accounts.
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4.8.6 Electronic Interface with the Taxpayer:
The system shall provide a web interface that preforms the following:
a. Entry and submission of declarations and lists.
b. Submission of applications for and responses to:
Registration
Open account
Appeal
Objection
Imploration
Refunds
Tax documents
Invoice printing
Manifesto printing
c. The web interface shall enable the taxpayer to query and view his accounts
information as per the tax chamber’s regulations.
d. The interface shall provide tax chamber forms, publications, regulations and
rules, and any public information.
e. The system shall send notifications and alerts to the taxpayer regarding the
following:
Administrative assessment claims
Audit assessment claims
Appeal, objection, imploration decisions
Installment payment due dates
Returned checks
Overdue claims
Refund decisions
Submission dates reminders for declarations and lists
Request for information regarding audits, assessments, appeals, etc.
Warnings
Request to show at tax office
Others
4.8.7 Taxpayer Care:
4.8.7.1 Taxpayer Care Tasks:
1. Receive, review and enter declarations and lists.
2. Levy fines on taxpayers who delay declarations and lists submission.
3. Respond to taxpayers’ questions and requests.
4. Obtain reports.
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1. Receive, review and enter declarations and lists: Taxpayer care team receives declarations and lists, which are submitted either
in person or via email, review and enter them in the system.
The system records the declaration and lists information (as explained above).
Use the system to print declarations and lists and submit to the taxpayer.
Use the system to print receipt confirmation for declarations and lists
submission.
Use the system to load final accounts data.
The system sends a notification to the taxpayer.
The system sends notification to the collection staff.
2. Levy fines on taxpayers who delay declarations and lists submission: The taxpayer care team uses the system to levy fines on taxpayers in cases of
delays in submitting declarations and lists.
3. Respond to taxpayers’ questions and requests: The taxpayer care team uses the system to query taxpayers’ accounts
information.
4. Obtain reports: The taxpayer care team uses the system to obtain reports.
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4.8.7.2 Declaration submission Graph
Submitting declaration steps
Sub
mit
tin
g d
ecla
rati
on
Taxp
ayer
car
esy
stem
Submit declaration by
Submit declaration manually
Submit declaration
electronically
Submit declaration by
web page
Enclose data into system
Enter tax to acount
Enter declarations to
taxpayer file
Alert collection
Revise data by system
Alert taxpayer
4.8.8 Collection:
4.8.8.1 Introduction:
Payments are made for tax claims. Payments are made either through e-banking or
in person in the office.
Tax claim sources:
Declarations and lists tax amounts
Administrative assessment
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Auditing assessment
Objections, appeals, and imploration adjustments
Reconciliation adjustments
Stamp sales
Whenever a claim is recorded in a taxpayer’s account, the system automatically
notifies the taxpayer and the collection staff.
4.8.8.2 Collection Tasks:
1. Processing and collecting payments.
2. Monitor and follow-up with delinquency payments and return checks.
3. Collecting appeal percentage amount.
4. Issuing official tax documents.
5. Setting collection quota.
6. Obtaining collection reports.
1- Processing and collecting payments: The system enables the following payment options:
a. In -person payment:
It could be either:
Full immediate payment
The users use the system to enter immediate full payment.
Installments
The user uses the system to enter the installments schedule in
the system.
The user enters for each installment:
o Amount
o Date
o check number
o bank name
o bank account number
o branch name
Once an in-person payment is made, the system preforms the following:
The system credits the payment to the taxpayer account.
The system generates payment slip.
The system notifies the accountant.
The system notifies the taxpayer.
b. E-pay:
The taxpayer pays at the bank or uses any other e-pay option.
The system automatically credits the payment to the taxpayer’s
account.
The system automatically notifies the taxpayer.
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The system generates a payment receipt and sends it to the taxpayer.
2. Monitor and follow-up with delinquency payments and return checks: The system notifies the collection team, the management, the taxpayer with the
following:
o Approaching check or payment due date
o Returned checks
o Delinquent checks and payments
3. Collecting appeal percentage amount: Collection team uses the system to set the appeal percentage amount in the
taxpayer’s account and issue payment advice.
4. Issuing official tax documents: The collection team uses the system to print tax documents.
5. Setting collection quota: The collection team uses the system to enter the suggested collection quota.
6. Obtaining collection reports: The collection team uses the system to obtain collection and delinquent reports.
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4.8.8.3 Collection Graph
Receive a notification for
collection
Print pay request
Will nt be in office?
E-pay no
Enter amount
Is payment immediate?
yes
yes
Prepare scheduling by
systemno
Extract payment invoice
begin
Alert accountant
end
Enclose the amount to taxpayer account
Send electronic invoice to taxpayer
Amount ratification by
accountant
Send a payment invoice
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4.8.9 Accounts:
4.8.9.1 Introduction:
When a taxpayer pays in person, whether in full or installments, the system notifies
the accountant.
The accountant receives the money and confirms the payment in the system.
The system credits the taxpayer account.
The account enters the manual receipt number in the system (government receipt
15).
The accountant uses the system to generate the payment receipt.
The system notifies the user with the payment.
4.8.10 Administrative Assessment:
4.8.10.1 Introduction:
The assessment team uses the system to perform the following: 1. Performing assessment process
2. Performing reassessment process
3. Preparing appeal and objection notes
4. Endorsing taxpayers final accounts documents
5. Reviewing declarations , lists and final accounts
6. Archiving declarations, lists and final accounts
7. Obtaining assessment related reports
4.8.10.2 Assessment Process Summary:
Query the taxpayers’ account basic information.
Query taxpayer internal information.
Query the taxpayer external information.
Analyze and compare declaration and final accounts data for multiple periods.
Analyze and report invoice data for the taxpayer for specified period.
Automatic link of declarations, accounts and invoice with the assessment
procedure.
Guided audit process by the system.
System assistance in audit calculations.
Recording assessment report.
Recording assessment result.
Managing audits procedure work flow.
Automatic generation of the audit claim and recording it in the taxpayer’s account.
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4.8.10.3 Assessment Steps:
1. Opening an account for assessment
2. Office examination and analysis
3. Assessment calculations
4. Assessment reports
5. Assessment result
6. Assessment approval
7. Claim preparation
8. Closing the assessment
1- Opening an account for assessment: Opening the assessment process is done by either:
Inspector in charge of the account
The tax office or center manager
The assessment team head
The assessment could be re-opened if new information is available.
If the assessment is opened by the manager or the assessment team head, the
system notifies the inspector in charge.
2- Office Examination and Analysis: The inspector uses the system to query the taxpayer account information that
includes:
The taxpayer basic information:
o Name
o TIN
o Address
o Phone number
o E-mail
o Activity type
o Business volume
o Main commodity
o Taxpayer accounting system information:
Whether Electronic or manual
Whether is using invoices or not
Accounting records and books status:
Ledger
Assets book
Creditors book
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Debtors book
Inventory book
Sales book
Purchases book
Expenses book
Internal information
o Invoices
o Declarations
o Lists
o Manifestos
o Tax prepayment
o Final accounts:
Balance sheet
Income statement
Cash flow
Change in equity
o Previous audits
o Previous assessments
o Previous site visit information
o Appeals and objections
o Payments status
o Timing of submitting declarations
o History of tax violations
o Compliance with tax rules and regulations
o Prior tax evasion proven attempts
o Other accounts information in similar business
External information
o Imports certificate
o Custom info
o Other info
Others
3. Site visit: The inspector uses the system to print the site visit survey.
Printing request - for - information document.
The inspector records the survey findings in the system.
4. Assessment calculations: Using the account information and analysis as well as field trip (if applicable),
the inspector will define a plan for the appropriate assessment approach.
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The following items are to be calculated for each commodity:
Sales
Purchases
Expenses:
o Operational expenses
o Administrative expenses
o Marketing expenses
Stock
Sales:
The system will enable one of the following sales calculations methods:
Direct entry of sales amount
Stock method:
a. Sales (quantity) = open stock balance (quantity) + purchases (quantity)
– closing stock balance (quantity)
b. Sales (value) = sales (quantity) * sales price
Purchases method:
a. Sales = purchases + purchases * profit margin
The system allows the entry and deduction of exempted sales.
The system allows the entry and addition of other sales.
Purchases:
Imports:
The system displays and uses customs info that includes the following:
The import invoice information
Quantity
Commodity code
Commodity description
For each import invoice, the system allows the addition of the following
costs:
Transportation and handling
Bank fees
Insurance
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Other posts
The system allows the exclusion of capital purchases and returns in case of
BPT.
No exclusions for VAT.
VAT and BPT payments are excluded from purchases cost.
The system allows the manual entry of a new import invoice.
Domestic purchases:
The system automatically allows the use of purchases that are included in
the declarations, final accounts and invoices that are already recorded in
the taxpayer’s account.
The system allows the exclusion of certain items such as assets and
returns.
The system allows the entry and addition of other costs such as
transportation and handling.
The system allows the direct entry of purchases and their corresponding
costs in the system.
Expenses:
Operational expenses
It is one value entered directly by the user.
Administrative expenses
It is one value entered directly by the user.
5. Assessment report: When the inspector is done with the assessment calculations, he writes the
assessment report in the system as free text.
6. Assessment result: Once the assessment report is completed, the system generates and displays the
assessment results automatically using the following format:
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Sales ………………………
Open stock ………………………
Purchases ………………………
Operational expenses ………………………
_____________________
Total profit (or loss) ………………………
Administrative Expense ………………………
Marketing Expenses ………………………
_____________________
Net Profit (or loss) ………………………
Tax Amount ………………………
Tax amount = Net profit * Tax rate
7. Assessment approval: Once the inspector is satisfied with the assessment calculations, he confirms the
assessment result in the system.
The system transfers the assessment information to approving staff.
The system sends a notification to the approving staff
The approving user can either:
Reject the assessment and send it back to the inspector
Edits and approves the assessment
Approves the assessment without changes
If the assessment is rejected, the system transfers the assessment back to the
inspector and sends him a notification.
8. Claim preparation: If the assessment is approved, the system performs the following:
Records the tax amount in the taxpayer’s account.
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Commits all the assessment details to the taxpayer’s account.
Sends notification to the collection team.
Sends a notification to the taxpayer.
9. Closing the assessment: Finally the system automatically closes the assessment after approval takes place.
NOTE:
In the special case of VAT tax loss coupled with taxpayers VAT regular account
credit balance, the system performs the following:
1- If the tax loss is higher than the credit balance the system knocks down (Make
it zero) the credit balance and records the remaining tax loss amount in the
VAT tax loss account.
2- If the tax loss is less than the credit balance, the system deducts the tax loss
from the credit balance.
Preparing appeal and objection notes:
a. The system enables the inspector to query the taxpayers’ basic, internal and
external information.
b. The system enables the inspector to record appeal or objection note in the
system.
Endorsing taxpayers’ final accounts documents:
The system enables the inspector to view the archived final account for
comparison and endorsement of taxpayers’ paper final accounts documents.
Reviewing declarations, lists and final accounts:
The system enables the inspector to review loaded declarations and lists
Archiving declarations, lists and final accounts:
The system enables the inspector to archive declarations, lists and final accounts.
Obtaining assessment related reports:
The system enables the inspector to generate, review and print assessment related
reports.
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Note:
For administrative assess
Determine administrative
assessment files
Open file for assessment
Present basic information of
taxpayer
Insuring result by inspector
Notify inspector about the file
Revise result and ratification by superviser
Enclose tax amount into
taxpayer account
Alert taxpayerbegin
Present taxpayers
internal and external
information
Office Audit and analysis
Count and determine amount of assessment
Assessment report
Assessment result
end
collection
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4.8.11 Audit assessment:
4.8.11.1 Introduction:
The audit team uses the system to perform the following:
Performing audit process
Reviewing and preparing refund note
Preparing appeal and objection notes
Obtaining audit related reports
4.8.11.2 Audit Process Outline:
Query the taxpayers’ account basic information.
Query taxpayer internal information.
Query the taxpayer external information.
Analyze and compare declaration and final accounts data for multiple periods
Analyze and report invoice data for the taxpayer for specified period.
Automatic link of declarations, accounts and invoice with the assessment
procedure.
Guided audit process by the system.
System assistance in audit calculations.
Recording assessment report.
Recording assessment result.
Managing audits procedure work flow.
Automatic generation of the audit claim and recording it in the taxpayer’s
account.
4.8.11.3 Audit Assessment Steps:
1. Opening an account for audit assessment
2. Office examination and analysis
3. Site visit
4. Audit assessment calculations
5. Audit assessment reports
6. Audit assessment result
7. Audit assessment approval
8. Audit claim preparation
9. Closing the assessment
1- Opening an account for audit assessment: Opening the audit process is done by either:
Headquarter risk department (70% of the audit files)
Inspector in charge of the account
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The tax office or center manager
The audit team head
If the audit is opened by HQ risk department or the tax office manager or the
assessment team head, the system notifies the inspector in charge.
2- Office examination and analysis: The inspector uses the system to query the taxpayer account information that
includes:
The taxpayer basic information:
o Name
o TIN
o Address
o Phone number
o E-mail
o Activity type
o Business volume
o Main commodity
o Taxpayer accounting system information:
Whether Electronic or manual
Whether is using invoices or not
Accounting records and books status:
Ledger
Assets book
Creditors book
Debtors book
Inventory book
Sales book
Purchases book
Expenses book
Internal information
o Invoices
o Declarations
o Lists
o Manifestos
o Tax prepayment
o Final accounts
Balance sheet
Income statement
Cash flow
Change in equity
o Previous audits
o Previous assessments
o Previous site visit information
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o Appeals and objections
o Payments status
o Timing of submitting declarations
o History of tax violations
o Compliance with tax rules and regulations
o Prior tax evasion proven attempts
o Other accounts information in similar business
External information
o Imports certificate
o Custom info
o Other info
Others
3- Site visit: The inspector uses the system to print the site visit survey.
Printing request - for - information document.
The inspector records the survey findings in the system.
4- Audit assessment calculations: Using the account information and analysis as well as site visit (if applicable), the
inspector will define a plan for the appropriate audit approach.
The following items are to be calculated for each commodity:
Sales
Purchases
Expenses:
o Operational expenses
o Administrative expenses
o Marketing expenses
Stock
Sales:
Sales calculations use one of the following methods:
1. Invoice inspection
2. Accounting (stock)
3. Raw material (manufacturing sector)
4. Clients’ accounts
5. Unit revenue (service sector)
6. Direct entry of sales amount
1- Invoice inspection method:
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This method uses invoices information (invoices obtained from the site as
well as invoices existing in the system)
The inspector adjusts the invoice quantities or prices or both and uses
them at the sales amount
The inspector enters all collected invoices in the system.
The system displays all the taxpayers’ invoices and enables the inspector
to edit quantities and prices.
The system sets the sales amount to the edited invoice values.
2- Accounting (stock) method:
a. Sales (quantity) = open stock balance (quantity) + purchases (quantity)
– closing stock balance (quantity)
b. Sales (value) = sales (quantity) * sales price
3- Raw material (manufacturing sector):
a. Raw material used in the production = raw material opening stock +
raw material purchases – raw material closing stock
b. Final product manufactured (quantity) = raw material used in
production * manufacturing waste percentage
c. Total sales (quantity) = final product opening stock + final product
manufactured – final product closing stock
d. Total sales (value) = total sale (quantity) * unit price
4- Clients’ accounts method:
a. Total sales = deferred clients’ sale + cash sales
5- Unit revenue (service sector):
a. Total revenue (sales) = units of service rendered * unit price
6- Sales direct entry:
The inspector directly enters the sales amount.
Final selection of sales:
a. The inspector compares the sales by different methods and chooses the
highest.
b. The inspector compares the highest sales with the declaration and final
accounts’ sales and chooses the absolute highest.
c. The system enables the inspector to choose the highest sale.
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Categorization of sales:
a. For each of the above methods, the system enables the inspector to
categorize the ales into the following:
Taxable
Exempted
Export
b. The default sales amount calculated is assumed to be equal to the taxable
amount.
c. The inspector enters the exempted and export amount.
d. The system automatically deducts the exempted and export amounts from
the taxable amount.
Purchases:
Imports:
The system custom information and import certificates information (quantity,
typed code, description amount, etc.) for the inspector
For each import certificate the system allows the addition of the following:
Transport and handling
Banking fees
Insurance fees
Other
For each import certificate, the system enables the inspector to exclude assets,
purchases and returns in case of BPT. In VAT no exclusions are allowed.
VAT and BPT payments are not to be excluded.
Domestic purchases:
The system enables the inspector to use invoice, or declarations, or final
accounts purchases, either after editing or as is as purchases.
The system allows the exclusion of assets and returns.
The system allows the addition of other purchased costs such as transportation
and handling.
The system allows the direct entry of purchases along with their costs.
Expenses:
Operational expenses (service and manufacturing sectors):
The system enables the inspector to directly enter the following expenses:
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Wages and salaries
Direct manufacturing cost (overheads)
Depreciation
Administrative expenses:
The system enables the inspector to enter the following expenses:
Wages, salaries, bonuses and allowances.
Water
Electricity
Rent
Donations
Depreciations
Bad debts
Fuel
Maintenance
Advertisements
Miscellaneous
Marketing expenses:
The system enables the inspector to enter the following expenses:
Transportation
Sales permissions
Advertisements and announcements
Packaging and packing material
5- Audit assessment report: When the inspector is done with the audit assessment calculations, he writes the
audit assessment report in the system as free text.
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6- Audit assessment result: Once the assessment report is completed, the system generates and displays the
audit assessment results automatically using the following format:
Sales ………………………
Open stock ………………………
Purchases ………………………
Operational expenses ………………………
_____________________
Total profit (or loss) ………………………
Administrative Expense ………………………
Marketing Expenses ………………………
_____________________
Net Profit (or loss) ………………………
Tax Amount ………………………
Tax amount = Net profit * Tax rate
7- Audit assessment approval: Once the inspector is satisfied with the audit assessment calculations, he confirms
the audit assessment result in the system.
The system transfers the audit assessment information to approving staff.
The system sends a notification to the approving staff.
The approving user can either:
a. Reject the audit assessment and send it back to the inspector.
b. Edits and approves the audit assessment.
c. Approves the audit assessment without changes.
If the audit assessment is rejected, the system transfers it back to the inspector and
sends him a notification.
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8. Claim preparation: If the audit assessment is approved, the system performs the following:
Records the tax amount in the taxpayer’s account.
Commits all the audit assessment details to the taxpayer’s account.
Sends notification to the collection team.
Sends a notification to the taxpayer.
If the file was opened for audit by HQ risk department, the system notifies the
HQ risk department as well.
9. Closing the audit assessment: Finally the system automatically closes the audit assessment after approval takes
place.
NOTE:
In the special case of VAT tax loss coupled with taxpayers VAT regular account
credit balance, the system performs the following:
1- If the tax loss is higher than the credit balance the system knocks down
(Make it zero) the credit balance and records the remaining tax loss amount
in the VAT tax loss account.
2- If the tax loss is less than the credit balance, the system deducts the tax loss
from the credit balance.
Reviewing and preparing refund note:
a. The system enables the inspector to query the taxpayers’ basic, internal and
external information.
b. The system enables the inspector to record refund note in the system.
Preparing appeal and objection notes:
a. The system enables the inspector to query the taxpayers’ basic, internal and
external information.
b. The system enables the inspector to record appeal or objection note in the
system.
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Obtaining audit related reports:
The system enables the inspector to generate, review and print audit related
reports.
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4.8.11.4 Audit Assessment Graph
Determine audit files
Open file for auditing
Present basic information of
taxpayer
Insuring result by inspector
Notify inspector about the file
Revise result and ratification by superviser
Enclose tax amount into
taxpayer account
Alert taxpayerbegin
Present taxpayers
internal and external
information
Office Audit and analysis
Count and determine
amount of audit
audit report
audit result
end
collection
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4.8.12 Appeal:
4.8.12.1 Introduction:
An appeal is submitted by a taxpayer whenever he is not satisfied with
administrative assessment or audit assessment results.
There are five appeal levels; three levels inside the tax chamber and two levels
outside (Income committee and court):
Appeal memo is prepared by assessment department or audit department. Depends
on who issued the disputed assessment.
The system manages and tracks the appeal throughout the five stages.
AT each appeal level, the system is used for the following:
Registering the committee members
Registering the committee appeal report
Attaching related documents
Recording the committee final decision
Scheduling details
The taxpayer’s position from the decision (acceptance or rejection)
4.8.12.2 Appeal Steps:
1- The appeal coordinate opens the appeal in the system and records the basic
information.
2- If the taxpayer rejects level 1 decision, the system automatically moves the
appeal to level 2. After confirmation of the authorized level 2 staff.
3- If the taxpayer rejects the level 2 decision, the system automatically moves
the appeal to level 3(tax chamber HQ).
4- When the appeal moves from one level to another, the system notifies the
next level staff as well as the taxpayer.
5- At each appeal level, the system enables the appeal team, the manager,
taxpayer care, and the committee members, to view the appeal as well as the
taxpayer’s account’s details in the system.
6- The appeal coordinator enters level 2 appeal information.
7- HQ appeal staff manages level 3 appeal information
8- Level 1appeal staff manages level 4 and 5 appeal information.
9- At any point in the appeal process, if the taxpayer accepts the appeal decision
or a reconciliation is reached, the following shall happen:
a. The appeal decision or reconciliation is recorded in the system.
b. The taxpayer is referred to the collection team of the tax office.
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c. The system notifies the collection team.
d. The system notifies collection team of the tax office.
e. The system closes the appeal.
4.8.12.3 Appeal Graph:
Appeal steps
First stageinspector
Second stageOffice manager
Third stageSecretary-general
Income committeeinspector
Courtinspector
Phas
e
Open appeal request
Alert collection
Collect 25%
Schedule first
committee date
Enclose committee
decision
Taxpayer agreed to
pay?
Alert collection
Open second stage
appeal
no
Alert taxpayer
yes
Alert collection
Schedule second
committee date
Enclose committee
decision
Taxpayer agreed to
pay?
Alert collection
Alert taxpayer
yes
Open third stage appeal
no
Transfer request to technical
transactions department
Alert technical
transaction department
Prepare a not and
recomendation
Transfer note to
secretary general
Alert secretary general
Enclose secretary general decision
Alert taxpayer
Alert collection
Taxpayer agreed to
pay?
yes
Enter income
committee decision
no
Alert collection
Alert taxpayer
Taxpayer agreed to
pay?
Enter court decision
no
Alert collection
Alert taxpayer
begin
Collect second stage
percentage
collection
yes
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4.8.13 Imploration:
4.8.13.1 Imploration steps:
1. The secretary general executive office, SGEO, opens the imploration in the
system.
2. SGEO records imploration information and attaches the taxpayer’s imploration
requests.
3. SGEO transfers the imploration requests to the tax office.
4. The tax office manager is notified with the imploration request arrival.
5. The tax office inspector enters the imploration response and recommendation in
the system.
6. The system notifies the tax office manager.
7. The tax office management confirms the response and recommendation.
8. The system transfers the imploration back to SGEO.
9. The system notifies SGEO.
10. SGEO transfers the request to the technical department.
11. The system notifies the technical department staff.
12. The technical department enters the recommendation in the system and sends the
request back to the SGEO.
13. The SGEO enters the secretary general’s final decision in the system.
14. The system notifies the tax office with the final decision.
15. The system notifies the taxpayer with the final decision.
16. The system closes the imploration.
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4.8.13.2 Imploration Graph:
Open an imploration file
by secretary-general
Transfer file to office
Notify the office
Prepare a note and put
recommendation to the
secretary-general
Notify secretary general
Transfer the note to
technical transactions
general management
Notify general management
Recommend on the note
Transfer it to secretary-
general
Alert secretary general
Enclose the decision to
system
Send the decision to
office
Alert the officeClose
imploration request
begin
Alert taxpayer
end
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4.8.14 Refunds:
4.8.14.1 Refund Steps:
1. Refund request is to be opened in the system by the inspector in the tax office.
2. The system transfers the refund request to the audit department and notifies
them.
3. Audit department confirms the amount in the system.
4. The system transfers the refund request to the internal audit team and notifies
them.
5. Internal audit team confirms the refund amount in the system.
6. The system transfers the refund request to the manager and notifies him.
7. The manager adds his recommendation and confirms the request
8. The system transfers the request to the refund division at the HQ collection
general department and notifies them.
9. The refund division adds their recommendation and comments.
10. The system transfers to refund request to the SGEO and notifies them.
11. The SGEO enters the secretary general’s final decision in the system.
12. For VAT refunds, the system transfers the refund decision to VAT general
administration and notifies them.
13. For other refunds, the system transfers the refund decision to the HQ accounts.
14. The system notifies the tax office and the taxpayer with refund decision.
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4.8.14.2 Refunds Graph:
Open request for refund in
office
Determine amount and
recomendation
Transfer request to internal
auditing section
Alert internal auditing section
Ratification request by
auditing section
Transfer request to general manager
Alert general manager
Ratification and recommendatio
n on request
Transfer request to refund
department
Alert refund section
Recommend and ratification
request
Transfer request to secretary
general
Alert secretary general
Enter secretary generaldecision
Is it VAT refund?
Alert general department of
VAT
yes
Alert general accounts
no
Enter refunded amount into
taxpayer account
Alert accountant
begin
Transfer decision to general department
of VAT
Transfer decision to accounts
Decision execution
end
Transfer decision to acountant
Decision execution
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4.8.15 Investigations:
4.8.15.1 Investigation Steps:
1. The inspector transfers a file to the investigation by changing its status to
“investigation”.
2. The system notifies the investigation team.
3. The investigation team shall preform the following using the system:
a. Query and view the taxpayer’s information.
b. Conduct field investigation.
c. Conduct audit assessment for the taxpayer (please refer to audit assessment
steps 4.8.11).
d. Request the taxpayer’s submit declarations for all missing years.
e. Enter those declarations in the system.
f. Use the system to issue summons for the taxpayer.
g. The investigation prints and submits the tax claim to the taxpayer.
h. The system notifies the taxpayer with tax claim details.
i. The system notifies the collection team with the tax claim.
j. The inspector changes the status of the taxpayer’s account to “active” after
he pays the tax claim.
k. At the end of the investigation process the are three possibilities:
1. Business continuation. The status of the account will be set to
“active”.
2. Liquidation. After following liquidation steps, the status will be
changed to “liquidation”.
3. Frozen. After following frozen steps, the status will be changed to
“frozen”.
l. If no information is found about the taxpayer, the file will be transferred to
tax evasion control (TEC) by changing its status to “TEC”.
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4.8.15.2 Investigations Graph:
Transfer a file to investigation
Alert investigation
team
Proceed investigation
steps
Call taxpayer by system
Request to submit previous
declarations
Enter declarations
data into system
Audit taxpayer
Enclose tax into taxpayer account
Alert collectionyes
Alert taxpayer
Taxpayer agreed to
pay?
Request for appeal
no
Do taxpayer wants to carry on activity?
Transfer files status from
investigation to active
yes
Do taxpayer wants to
freeze activity?
no
Freezing procedure
yes
no
Liquidation procedure
begin
Proceed investigation by
system, by revising basic, internal, and
external information
collection
Transfer file to office
end
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4.8.16 Information:
4.8.16.1 Introduction:
Taxpayers’ information handling is done by information department at HQ level
as well as information team at each tax office.
HQ department is responsible for the collection and processing of public sector
and nonprofit organizations.
Information teams at tax offices are responsible for collecting and processing the
information of taxpayers who belong to their office.
The source of the information is:
Surveys
Site visits
Audits
Assessment
Investigations
TEC
Appeals
Violations at checkpoints
Declarations and lists
Final accounts
Invoices
Manifesto
Custom information
Tenders and contracts
External information
Other
4.8.16.2 Information handling steps:
1- internal information:
a. The information inspector enters the collected information.
b. The internal information is linked to all related taxpayers e.g. when an
invoice is entered it will be linked to the buyer’s and the seller’s account.
2- External information:
a. It is obtain through either electronic interface or manual.
b. The system distributes the electronic information automatically to the
corresponding taxpayer’s account.
c. The information inspector enters the manual information in the system.
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4.9 Executive Tax Operations Entities:
4.9.1 Introduction:
These are the tax chamber entities which are directly involved in the execution and of tax
laws and collection.
Tax chamber Headquarter
o Secretary General Executive Office (SGEO)
o Appeal section, technical operations general administrations.
o Refund section, collection general administration.
o Risk management department
o Withholding Tax
Corporate Centers
States
o State headquarter
o Large taxpayer offices
o Occupation Offices
o Geographic Offices
Type Tax Offices:
o VAT
o Personal Income Tax
o Stamp
o National Contribution
Those entities share the standard operations specified above (section 4) in addition to their
own particular operations.
4.9.2 Tax Chamber Headquarters:
4.9.2.1 Secretary General Executive Office (SGEO):
Refund process: 1. After the HQ refund department recommendation and endorsement the
system notifies the secretary general.
2. SGEO enters the secretary general’s final decision in the system.
3. The system notifies the taxpayer with the SG decision.
4. If it a VAT refund:
The system notifies general department with the decision.
Accounts department pays the refund amount to the taxpayer.
The system closes the refund request.
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5. For other tax refunds:
The system transfers the request to the HQ account.
HQ accounts pay the refund amount.
Appeal Process: 1. The system transfers the appeal request to the SGEO.
2. The SGEO transfers the request to HQ technical department
3. Technical department processes the request.
4. The system transfers the request to SGEO and notifies them.
5. SGEO enters SG final decision in the system.
6. The system transfers the request to the tax office
7. The system notifies the tax office.
8. The system notifies the taxpayer with the decision.
9. The system closes the request.
Stamp Exemption:
1. The taxpayer applies for stamp exemption at the SGEO. 2. The SGEO enter the stamp exemption request in the system.
3. SGEO transfers the request to stamp office.
4. The stamp office general manager enters his recommendation in the system.
5. The system transfers the request to SGEO and notifies tem.
6. SGEO enters the SG final decision in the system.
7. The system notifies the stamp office.
8. The system notifies the taxpayer.
9. The system closes the request.
National Contribution Exemption:
Imploration process: 1. The taxpayer submits the request at SGEO.
2. SGEO enters the request in the system.
3. SGEO transfers the request to the tax office.
4. Tax office manager enters his recommendation.
5. The system transfers the request to SGEO and notifies them.
6. SGEO transfer the request to the technical department.
7. The system notifies the technical department.
8. Technical depart enters the recommendation and sends it back to SGEO.
9. SGEO enters the SG final decision in the system.
10. The system notifies the tax office.
11. The system closes the request.
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Reconciliation Process: 1. The taxpayer submits a reconciliation request to the secretary general
executive office, SGEO.
2. The taxpayer admits the tax crime and asks for reconciliation in his request.
3. The request is entered in the system by SGEO.
4. The system opens a reconciliation request.
5. The secretary general makes his decision.
6. The SGEO enters the secretary general’s decision in the system.
7. The SGEO enters the crime details as well as the reconciliation request in
the taxpayer’s account as information.
8. The system transfers the reconciliation decision to the tax office collection
team.
9. The system notifies the tax office collection team.
10. The tax office collection team executes the decision.
11. The system closes the reconciliation request.
4.9.2.2 Refund section – HQ collection general department:
Refund:
1. The system transfers the request to the refund section and notifies them.
2. Refunds section enters the recommendations and comments in the request.
3. The system transfers the request to the collection general manager and
notifies him.
4. The general manager enters his comment and recommendation in the
system.
5. The system transfers the request to the SGEO.
4.9.2.3 Appeal section - Technical Operations General Department:
Appeal:
1. The system transfers the request to the appeal section in the department and
notifies them.
2. Appeal section enters the comment and recommendation in the system.
3. The system transfers the request to the technical operations department
manager and notifies him.
4. The general manager enters his comment and recommendation in the
system.
5. The system transfers the request to SGEO.
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Imploration: 1. The system transfers the request to the appeal section in the department and
notifies them.
2. Appeal section enters the comment and recommendation in the system.
3. The system transfers the request to the technical operations department
manager and notifies him.
4. The general manager enters his comment and recommendation in the
system.
5. The system transfers the request to SGEO.
4.9.2.4 Risk Management Department:
Risk Management Steps:
1. The department enters and manages risk standards in the system.
2. They use the system for the selection of files to be audited for each office in
accordance with the risk standards.
3. The system enables the risk control staff to query and view all information
in all offices of the tax chamber.
4. The team uses the system for analysis and investigation reports.
5. The system enables the risk control staff to view and follow up with the
audit processes of all the files.
6. Whenever an audit for a file which was selected by an audit control team
finishes, the system notifies the audit control team.
7. Only audit control team can close the audit process for the files which were
selected for audit by them.
4.9.2.5 Tax Evasion Control (TEC) Department:
Tax Evasion Control Procedure: When TEC information is received, TEC team performs the following:
1. Verifies the accuracy of the information.
2. Use the system to obtain the taxpayer’s information.
3. View the taxpayer’s account’s information to make sure the TEC
information does not exist already in the account.
4. The system gives TEC team full access to all taxpayers’ accounts.
5. TEC takes over the full control of the file from the tax office, by
changing the account status to “TEC”.
6. During the TEC lock, the tax office cannot make any changes to the
account. They will have read-only access.
7. The system notifies the tax office with the TEC lock.
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8. The TEC perform the audit assessment following the same standard
audit process stated above (refer to section 4.8.11).
9. TEC team enters all declarations for target period submitted by the
taxpayers.
10. After approving the audit assessment process by TEC, the system
notifies the collection team at the tax office with the tax claim generated
by TEC audit.
11. The system removes the TEC lock and transfers the control back to the
tax office.
4.9.2.6 Tax Evasion Control Graph:
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Receive information
begin
Check information
correction and accounts
information
Proceed evasion control
procedure
Alerting office or center about the beginning of evasion control
procedure
Close the account from the office and
give authority to evasion control
team
Does information
exist?
no
auditing
Enter declarations
into the system by evasion
control team
Alert inspector
collection
Cancel stopping file and transfer
authority to office or center
endyes
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Checkpoints: When vehicle carrying merchandise is caught violating the tax rules and
regulations, the checkpoint staff performs the following:
1. Based on the nature of the violation they can either collect at their office
or take the violator to the nearest tax office.
2. They use the system to query the violator information in the system.
3. In case they collect in their office, they take the following steps:
a. Record the collected amount.
b. Record the violator’s information.
c. Record tax information.
d. Provide payment receipt to the violator.
4. At the end of each month, the checkpoint team sends a list of all
payments’ details to the concerned tax offices along with the draft check,
and copies of the payment receipts.
Cross points: When a violating vehicle is captured, the cross point team uses the system to
investigate the violator’s information.
The violator is to be taken to the nearest checkpoint or tax office for collection.
Inspection and Investigation:
They inspect and investigate the complaints of the tax office’s procedures with
the tax rules and regulations.
They use the system to view and query all information.
They use the system to obtain inspection and investigation related reports.
4.9.2.7 Withholding tax:
Introduction: An account is open for each agent.
The total withholding tax amount is recorded in the agent’s account.
The withholding tax paid by each taxpayer is recorded in his/her
corresponding BPT account as payment.
Managing accounts: The administration opens, closes, freezes and transfers withholding tax
accounts.
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Settlements: Settlements are made when a payment is made by mistake.
A settlement request is open.
The system transfers the request to the corporate centers or state HQ.
The corporate center or the state settles the amount in the system.
The system closes the settlement.
Objections: Objections are made against audit assessment or administrative assessment.
The objection request is opened in the system.
After handling the objection, the objection decision is entered in the system.
The system notifies the agent.
The system notifies the collection team.
The system closes the objection.
Registration: Changes in registration information are done by the center.
For registration detail, refer to registration section 4.8.3
Taxpayer care:
Please refer to taxpayer care section 4.8.7
Collection: Please refer to collection section 4.8.8.
Accounts:
Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Information:
Please refer to information section 4.8.16.
4.9.3 Corporate Centers:
Registration: Registration is done by the central registration department.
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Changes in registration information are done by the center.
For registration detail, refer to registration section 4.8.3
Taxpayer care: Please refer to taxpayer care section 4.8.7
Collection: Please refer to collection section 4.8.8.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Refund: Please refer to refund section 4.8.14.
Appeal: Please refer to appeal section 4.8.12
Information: Please refer to information section 4.8.16.
4.9.4 States:
4.9.4.1 Introduction:
It is composed of:
State headquarter
Large taxpayer offices
Occupation Offices
Geographic Offices
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4.9.4.2 State Headquarters:
Central Audit: They perform audits for all taxpayers of the geographic tax offices.
The system gives the team full audit process access for those offices.
Please refer to standard audit process section 4.8.11.
Investigation: Investigation team performs investigation process for the entire state.
The system grants the investigation full investigation access for all the
taxpayers of the states.
Please refer to the standards investigation section 4.8.15
Final Tax (Khartoum state only): The final tax department opens and manages final tax agents’ accounts.
They collect and record final tax list in the system.
Final tax team conduct audit assessment as per the standard audit (section
4.8.11)
The system generates reports of final tax collected shares to states and the
federal.
The system notifies each state and the federal with their share.
Refund: After the request is processed by the office, the system transfers it to the
state HQ and notifies them.
The HQ refund office enters the state HQ final decision.
The system notifies the taxpayer.
The system transfers the request to the HQ accounts and notifies them.
Accounts pay the amount to the taxpayer and record it in the system.
The system closes the refund request.
Appeal: The state HQ conducts level 2 in the appeal process.
The system informs the state HQ of the arrival of appeal request from a tax
office.
HQ processes the request.
HQ enters the decision in the system.
The system notifies the taxpayer.
If the task payer accepts the decision, the following shall happen:
1. The decision detail will be committed to the taxpayer’s account.
2. The tax claim will be recorded in the taxpayer’s account.
3. The collection team of the tax office will be notified.
4. The system closes the appeal.
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If the taxpayer rejects the decision the following shall happen:
1. The taxpayer rejection will be recorded in the system.
2. The system transfers the appeal request to the technical operations
general department at the tax chamber HQ.
4.9.4.3 Large Taxpayer Offices:
Registration: Changes in registration information are done by the center.
For registration detail, refer to registration section 4.8.3
Taxpayer care: Please refer to taxpayer care section 4.8.7
Collection: Please refer to collection section 4.8.8.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Refund: Please refer to refund section 4.8.14.
Appeal: Please refer to appeal section 4.8.12
Information: Please refer to information section 4.8.16.
4.9.4.4 Occupation Offices:
Introduction:
Custom agents: Custom agents pay their tax at the customs offices.
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Customs transfers payment information details to tax chambers
online electronically.
The system automatically records custom agents’ payment
information in their respective accounts.
Custom agents do not submit self-assessments.
Medical Doctors: They make two types of payments:
a. Fixed fees
Fixed amount based on the doctor’s visit fees.
This tax is collected as a final tax.
The tax inspector enters this amount in the taxpayer’s account.
b. Occupational deductions:
Percentage of earnings from providing medical services.
It is deducted by the agent who receives the service.
Agents submit monthly declarations which are processed by the
system as explained earlier.
Medical doctors do not submit self-assessments.
Lawyers: There are two types of tax transactions:
a. Stamps and Stamping:
Stamps and stamping collection amounts are entered in the system in
the lawyers account.
b. Occupation deduction:
Occupational percentage of earnings from providing legal services.
It is deducted by the agent who receives the service.
Agents submit monthly declarations which are processed by the
system as explained earlier.
Lawyers do not submit self-assessments.
Other occupations:
Other occupation taxes are handled with the standard taxpayer procedure.
4.9.4.5 Geographic Offices:
Registration: Changes in registration information are done by the center.
For registration detail, refer to registration section 4.8.3
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Taxpayer care: Please refer to taxpayer care section 4.8.7
Collection: Please refer to collection section 4.8.8.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Refund: Please refer to refund section 4.8.14.
Appeal: Please refer to appeal section 4.8.12
Objection: When the taxpayer disagrees with one or more items of the final accounts
handling, he submits an objection request.
The inspector enters the inspection request in the system.
The inspector and the section head process the request and make a decision.
The inspector enters the decision in the system.
The system notifies the collection team.
The system notifies the taxpayer.
The system closes the objection.
Information: Please refer to information section 4.8.16.
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4.9.5 Type Tax Offices:
4.9.5.1 VAT:
General administration:
Accounts management: The administration opens, closes, freezes and transfers personal income tax
accounts.
Refunds: The administration handles the second level of refund process.
The system notifies the administration with the refund request transferred
from level one at the personal income office.
The administration enters their comment and recommendation in the
system.
The system transfers the request to the HQ refund section, collection
general administration.
After the secretary general’s decision is made and enters in the system,
the system transfers the request to VAT general administration.
Transfers the request to accounts for payment.
Appeal: The administration handles the second level of the appeal process.
The system notifies the administration with the refund request transferred
from level one at the personal income office.
The committee processes the appeal.
The administration enters the committee decision in the system.
If the taxpayer accepts the decision or an agreement is reached:
1. The acceptance/agreement will be recorded in the system.
2. The system will notify the personal income tax office collection
team.
3. The system will notify the taxpayer.
If the taxpayer rejects the decision:
1. The refund request will be transferred to the HQ refund section.
2. The system will notify the HQ refund section.
Audit: Audit section audits all VAT in Sudan.
The system grants this section full audit rights for all VATT accounts in
Sudan.
The audit team conducts auditing process for transfer and targeted
accounts.
For audit details please refer to section 4.8.11.
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VAT Offices:
Registration: Changes in registration information are done by the center.
For registration detail, refer to registration section 4.8.3
Taxpayer care: Please refer to taxpayer care section 4.8.7
Collection: Please refer to collection section 4.8.8.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Information: Please refer to information section 4.8.16.
4.9.5.2 Personal Income Tax:
Introduction:
An agent personal income account will be open for each agent.
A personal income account will be open for each personal income
taxpayer.
An agent submits a monthly declaration with all personal income tax he
collected from taxpayers.
A personal income taxpayer submits a self-assessment for his annual
income.
Stamp is collected from agents.
General administration:
Accounts management:
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The administration opens, closes, freezes and transfers personal income
tax accounts.
Refunds: The administration handles the second level of refund process.
The system notifies the administration with the refund request
transferred from level one at the personal income office.
The administration enters their comment and recommendation in the
system.
The system transfers the request to the HQ refund section, collection
general administration.
Appeal: The administration handles the second level of the appeal process.
The system notifies the administration with the refund request
transferred from level one at the personal income office.
The committee processes the appeal.
The administration enters the committee decision in the system.
If the taxpayer accepts the decision or an agreement is reached:
1. The acceptance/agreement will be recorded in the system.
2. The system will notify the personal income tax office
collection team.
3. The system will notify the taxpayer.
If the taxpayer rejects the decision:
1. The refund request will be transferred to the HQ refund
section.
2. The system will notify the HQ refund section.
Audit: Audit section audits all personal income tax in Sudan.
The system grants this section full audit rights for all personal income
accounts in Sudan.
For audit details please refer to section 4.8.11.
Annual Audit:
The outcome of the audit is either:
a. All information is accurate.
b. There is a tax loss. In this case, the following take place:
The tax amount will be added to the taxpayer account.
The tax claim will be added to the tax agent account.
The system will notify the collection department.
The agent will be required to pay the loss.
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In cases of excess tax, a refund request will be entered in
the system to pay the taxpayer directly.
Personal Income Offices:
Introduction: All claims and payments are recorded in the agent account.
The claims:
o The list declaration total personal income tax.
o The administrative audit assessment.
o Appeal results.
The system stores the list declaration details.
The system enables query and access of individual personal income tax
account information.
If the payment is made before the submission of the list declaration, it
will be recorded in the agents account as withheld payment.
Registration: The tax office edits the basic taxpayer information using the system.
For registration detail, refer to registration section 4.8.3
Taxpayer care: Please refer to taxpayer care section 4.8.7
Collection:
Please refer to collection section 4.8.8.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Refund:
Please refer to refund section 4.8.14.
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Appeal: Please refer to appeal section 4.8.12
Information:
Please refer to information section 4.8.16.
4.9.5.3 Stamp:
General Administration:
Managing accounts:
The administration opens, closes, freezes and transfers withholding tax
accounts.
Refunds: 1. The administration handles the second level of refund process.
2. The system notifies the administration with the refund request transferred
from level one at the personal income office.
3. The administration enters their comment and recommendation in the
system.
4. The system transfers the request to the HQ refund section, collection
general administration.
Appeal: The administration handles the second level of the appeal process.
The system notifies the administration with the refund request transferred
from level one at the personal income office.
The committee processes the appeal.
The administration enters the committee decision in the system.
If the taxpayer accepts the decision or an agreement is reached:
1. The acceptance/agreement will be recorded in the system.
2. The system will notify the personal income tax office
collection team.
3. The system will notify the taxpayer.
If the taxpayer rejects the decision:
1. The refund request will be transferred to the HQ refund
section.
2. The system will notify the HQ refund section.
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Audit: Audit section audits all stamp accounts in Sudan.
The system grants this section full audit rights for all stamp accounts in
Sudan.
For audit details please refer to section 4.8.11
Stamp exemptions: The system transfers stamp exemptions from the SGEO.
The administration transfers the request to the stamp office using the
system.
The system transfers the request from the office after adding their
comment and recommendation.
The general administration enters their comment and recommendation in
the system.
The system transfers the request to the secretary general.
Stamps Stock Management: When new quantity is replenished, the stamp management enters the
quantity received, the date, and the prices in the system.
When an order for stamp is approved, the stamp management enters the
released quantity, the date, and the receiving entity.
When stamp is sold in an office, the system automatically deducts the
quantity from the office stamp inventory.
Stamp Offices:
Managing accounts: The office edits basic account information.
Collection:
Direct collection:
When a taxpayer buys a stamp or stamping service, the inspector
enters the claim in the taxpayer’s account.
When a unanimous customer buys a stamp or stamping service, the
inspector enters the claim in general stamp account.
The system notifies the account.
When selling stamp the system deducted from the office stamp stock.
Settlements:
It is the process of refunding unsold tickets. The refund must be within
48 hours from purchase time.
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The system rejects settlement requests if the 48 hour deadline is
passed or expired.
The settlement amount will be entered in the system.
The system will notify the accountant to pay the settlement amount.
Stamp Exemptions:
The stamp transfers the request from the stamp general administration.
The system notifies the office.
The stamp office enters their comments and recommendation in the
system.
The system transfers the request to stamp general administration.
Indirect collection:
It is the process of collecting stamp and stamping services sales
revenue from the agents.
They collect a list declaration and enter it in the system.
The collection inspector enters the claim amount in the agent account.
The system notifies the accounts department.
Accounts: Please refer to accounts section 4.8.9.
Assessment: Please refer to assessment section 4.8.10.
Audit: Please refer to audit section 4.8.11.
Refund: Please refer to refund section 4.8.14.
Appeal: Please refer to appeal section 4.8.12
Information: Please refer to information section 4.8.16.
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5 RFP Terms and Conditions
5.1 Conflict of Interest
Vendors are required to provide professional, objective, and impartial advice and at all
times hold the STC’s interests paramount, strictly avoid conflicts with other assignments
or their own corporate interests and act without any consideration for future work.
Without limitation on the generality of the foregoing, Vendors, and any of their affiliates,
shall be considered to have a conflict of interest and shall not be recruited, under any of
the circumstances set forth below:
Conflicting activities
A Vendor that has been engaged by the STC to provide goods, works or services
other than consulting services for a project, and any of its affiliates, shall be
disqualified from providing consulting services related to those goods, works or
services. Conversely, a Vendor hired to provide consulting services for the
preparation or implementation of a project, and any of its affiliates, shall be
disqualified from subsequently providing goods or works or services other than
consulting services resulting from or directly related to the firm’s consulting
services for such preparation or implementation. For the purpose of this paragraph,
services other than consulting services are defined as those leading to a measurable
physical output, for example surveys, exploratory drilling, aerial photography, and
satellite imagery.
Conflicting assignments
A Vendor (including its Personnel and Sub-Vendors) or any of its affiliates shall
not be hired for any assignment that, by its nature, may be in conflict with another
assignment of the Vendor to be executed for the same or for another STC. For
example, a Vendor hired to prepare engineering design for an infrastructure project
shall not be engaged to prepare an independent environmental assessment for the
same project, and a Vendor assisting a STC in the privatization of public assets
shall not purchase, nor advise purchasers of, such assets. Similarly, a Vendor hired
to prepare RFP requirements for an assignment should not be hired for the
assignment in question.
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Conflicting relationships
A Vendor (including its Personnel and Sub-Vendors) that has a business or family
relationship with a member of the STC’s staff who is directly or indirectly involved
in any part of (i) the preparation of the RFP requirements of the assignment, (ii) the
selection process for such assignment, or (iii) supervision of the Contract, may not
be awarded a Contract, unless the conflict stemming from this relationship has been
resolved in a manner acceptable to the Directorate throughout the selection process
and the execution of the Contract.
Vendors have an obligation to disclose any situation of actual or potential conflict
that impacts their capacity to serve the best interest of their STC, or that may
reasonably be perceived as having this effect. Failure to disclose said situations may
lead to the disqualification of the Vendor or the termination of its Contract.
No agency or current employees of the STC shall work as Vendors under their
own ministries, departments or agencies. Recruiting former government employees
of the STC to work for their former ministries, departments or agencies is
acceptable provided no conflict of interest exists. When the Vendor nominates any
government employee as Personnel in their technical proposal, such Personnel must
have written certification from their government or employer confirming that they
are on leave without pay from their official position and allowed to work full-time
outside of their previous official position. Such certification shall be provided to the
STC by the Vendor as part of his technical proposal.
Unfair Advantage
If a shortlisted Vendor could derive a competitive advantage from having
provided consulting services related to the assignment in question, the STC shall
make available to all shortlisted Vendors together with this RFP all information that
would in that respect give such Vendor any competitive advantage over competing
Vendors.
5.2 Fraud and Corruption
It is required that Procuring Entities as well as Vendors under contracts, financed partially
or wholly from the public funds of the Government of Country observe the highest
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standard of ethics during the selection and execution of such contracts. In pursuance of
this policy, the Directorate for Public Procurement, Contracting & Disposal:
a) Defines, for the purpose of this paragraph, the terms set forth below as follows:
i. “corrupt practice” means the offering, giving, receiving, or soliciting,
directly or indirectly, of anything of value to influence the action of a
public official in the selection process or in contract execution;
ii. “fraudulent practice” means a misrepresentation or omission of facts in
order to influence a selection process or the execution of a contract;
iii. “collusive practices” means a scheme or arrangement between two or
more Vendors with or without the knowledge of the Borrower, designed to
establish prices at artificial, non-competitive levels;
iv. “Coercive practices” means harming or threatening to harm, directly or
indirectly, persons or their property to influence their participation in a
procurement process, or affect the execution of a contract.
b) Will reject a proposal for award if it determines that the Vendor recommended for
award has, directly or through an agent, engaged in corrupt, fraudulent, collusive or
coercive practices in competing for the contract in question;
c) Will sanction a Vendor, including declaring the Vendor ineligible, either indefinitely
or for a stated period of time, to be awarded a Government-financed contract if at any
time determines that the Vendor has, directly of through an agent, engaged in
corrupt, fraudulent, collusive or coercive practices in competing for, or in executing,
a Government-financed contract; and
d) Will have the right to require that, in contracts financed by the Government, a
provision be included requiring Vendors to permit the Government to inspect their
accounts and records and other documents relating to the submission of proposals
and contract performance, and have them audited by auditors appointed by the
Government.
Vendors, their Sub-Vendors, and their associates shall not be under a declaration of
ineligibility for corrupt and fraudulent practices in accordance with the above para. 1.7.
Furthermore, the Vendors shall be aware of the provisions on fraud and corruption stated
in the specific clauses in the General Conditions of Contract.
Vendors shall furnish information on commissions and gratuities, if any, paid or to be
paid to agents relating to this proposal and during execution of the assignment if the
Vendor is awarded the Contract, as requested in the Financial Proposal submission form
(Section 4).
Only one Proposal
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Shortlisted Vendors may only submit one proposal. If a Vendor submits or participates in
more than one proposal, such proposals shall be disqualified. However, this does not limit
the participation of the same Sub-Vendor, including individual experts, to more than one
proposal.
5.3 Only one Proposal
Shortlisted Vendors may only submit one proposal. If a Vendor submits or participates in more
than one proposal, such proposals shall be disqualified. However, this does not limit the
participation of the same Sub-Vendor, including individual experts, to more than one proposal.
5.4 Proposal Validity
The Data Sheet indicates how long Vendors’ Proposals must remain valid after the
submission date. During this period, Vendors shall maintain the availability of
Professional staff nominated in the Proposal. The STC will make its best effort to
complete negotiations within this period. Should the need arise, however, the STC may
request Vendors to extend the validity period of their proposals. Vendors who agree to
such extension shall confirm that they maintain the availability of the Professional staff
nominated in the Proposal, or in their confirmation of extension of validity of the
Proposal, Vendors could submit new staff in replacement, which would be considered in
the final evaluation for contract award. Vendors who do not agree have the right to refuse
to extend the validity of their Proposals.
5.5 RFP Guarantee and other fees:
5.5.1 Local Vendors must submit 2% of the bidding amount in a draft check or a letter of guarantee from a well known Bank refunded to non-successful bidders; and to be completed to 10 % of the total cost of the bidding amount for the successful bidder.
5.5.2 Vendor must make a payment of 1000 SDG non-refundable as follows:
700 SDG Stamp Duty.
300 RFP Documents.
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5.6 Eligibility of Sub-Vendors
In case a shortlisted Vendor intends to associate with Vendors who have not been
shortlisted and/or individual expert(s), such other Vendors and/or individual expert(s)
shall be subject to the eligibility criteria set forth in the Guidelines.
5.7 Cost of RFP response preparation
The cost of RFP response preparation is to be the sole responsibility of the vendor.
STC is not responsible for any cost associated with the RFP response preparation.
5.8 Source Code
The Vendor must, within ten (10) Working Days of the execution of the Contract and
within ten (10) Working Days of all updates, enhancements and new releases to the
Software/Solution released by the Vendor thereafter, maintain a current copy of the
source code, proprietary tools and user documentation of the Software/Solution in escrow
with an escrow agent, to be mutually agreed upon. All costs of escrow shall be at the
Vendor’s expense.
The Contract with the escrow agent must name the STC as a beneficiary under that
Contract and provide that a copy of the source code, proprietary tools and user
documentation in escrow shall be released to the STC by the escrow agent not later than
ten (10) Working Days after the occurrence of any one or more of the following events:
a. the Vendor making an assignment for the benefit of its creditors generally;
b. the Vendor filing a petition or making a proposal under the Bankruptcy and
Insolvency Act, or similar equivalent legislation of an applicable jurisdiction;
c. the Vendor is the subject of a receiving order or a petition filed under the
Bankruptcy and Insolvency Act, or such other applicable legislation and where the
Vendor does not contest such receiving order or petition in good faith;
d. the Vendor is subject to any distress or execution levied on its rights under the
Contract;
e. the Vendor is subject to appointment of any receiver, manager, receiver-manager,
liquidator or trustee of the property, assets or undertaking of the Vendor pursuant to
the terms of a court order or security contract or similar instrument and such
appointment is not revoked or withdrawn within thirty Calendar (30) days of the
appointment, provided that such period of thirty Calendar (30) days shall be
extended to one hundred and twenty Calendar (120) days after such appointment
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where the Vendor demonstrates to the reasonable satisfaction of the STC that it is
contesting such appointment in good faith.
f. The Vendor discontinues performing maintenance of the Software/Solution.
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6 RFP Submission, receipt and opening
6.1 Preparation and submission
1. The original proposal (Technical Proposal and Financial Proposal shall contain no
interlineations or overwriting, except as necessary to correct errors made by the Vendors
themselves. The person who signed the proposal must initial such corrections.
Submission letters for both Technical and Financial Proposals should respectively be in
the format of TECH-1 of Appendix B.1, and FIN-1 of Appendix B.2.
2. An authorized representative of the Vendor shall initial all pages of the original
Technical and Financial Proposals. The authorization shall be in the form of a written
power of attorney accompanying the Proposal or in any other form demonstrating that
the representative has been dully authorized to sign. The signed Technical and Financial
Proposals shall be marked “ORIGINAL”.
3. The Technical Proposal shall be marked “ORIGINAL” or “COPY” as appropriate. The
Technical Proposals shall be sent to the addresses referred to in the data sheet and in the
number of copies indicated in the Data Sheet. All required copies of the Technical
Proposal are to be made from the original. If there are discrepancies between the
original and the copies of the Technical Proposal, the original governs.
4. The original and all copies of the Technical Proposal shall be placed in a sealed
envelope clearly marked “TECHNICAL PROPOSAL”. Similarly, the original Financial
Proposal shall be placed in a sealed envelope clearly marked “FINANCIAL PROPOSAL”
followed by the name of the assignment, and with a warning “DO NOT OPEN WITH THE
TECHNICAL PROPOSAL.” The envelopes containing the Technical and Financial
Proposals shall be placed into an outer envelope and sealed. This outer envelope shall
bear the submission address and other information indicated in the Data Sheet and be
clearly marked “DO NOT OPEN, EXCEPT IN PRESENCE OF THE OFFICIAL APPOINTED,
BEFORE CLOSING DATE SPECIFIED IN THE DATA SHEET.
5. The Proposals must be sent to the address/addresses indicated in the Data Sheet and
received by the STC no later than the time and the date indicated in the Data Sheet. Any
proposal received by the STC after the deadline for submission shall be returned
unopened.
6. The STC shall open the Technical Proposal immediately after the deadline for their
submission. The envelopes with the Financial Proposal shall remain sealed and securely
stored.
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Requirements matrix submission:
The vendor shall fill and submit the Requirements matrix form , Appendix B.3 using the
following compliance chart:
Level of Compliance:
Using the level codes 1 to 5, the vendor must indicate how requirements will be met.
The level codes 1 to 4 indicate completion, whereas level code 5 indicates non-completion.
1 = Standard.
Completion takes place as standard.
2 = New version
Completion requires a new version, which will be standard in the next version. Date for next the
version must be indicated in the comment field. The date will be in accordance with the time
schedule. The new version will be included in the offer.
3 = Will be adjusted.
Compliance required adjustment. Adjustment is included in the offer.
4 = Special development.
Compliance requires special development, which will be included in the offer. Date for completed
special development must be stated as a comment, and be in accordance with the time schedule.
5 = Cannot be implemented.
Completion will not take place
6.2 Proposal Evaluation
From the time the Proposals are opened to the time the Contract is awarded, the Vendors
should not contact the STC on any matter related to its Technical and/or Financial
Proposal. Any effort by Vendors to influence the STC in the examination, evaluation,
ranking of Proposals, and recommendation for award of Contract may result in the
rejection of the Vendors’ Proposal.
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Evaluators of Technical Proposals shall have no access to the Financial Proposals until the
technical evaluation is concluded.
6.2.1 Evaluation of Technical Proposals
The evaluation committee shall evaluate the Technical Proposals on the basis of their
responsiveness to the RFP, applying the evaluation criteria and point system specified in
section 3.3. Each responsive Proposal will be given a technical score (St). A Proposal
shall be rejected at this stage if it does not respond to important aspects of the RFP, and
particularly the Project requirements or if it fails to achieve the minimum technical score
indicated in the Data Sheet.
6.2.2 Public Opening and Evaluation of Financial Proposals
1. After the technical evaluation is completed and the Directorate has issued its no
objection (if applicable), the STC shall inform the Vendors who have submitted
proposals, the technical scores obtained by their Technical Proposals, and shall notify
those Vendors whose Proposals did not meet the minimum qualifying mark or were
considered non responsive to the RFP and Project requirements, that their Financial
Proposals will be returned unopened after completing the selection process. The STC
shall simultaneously notify in writing Vendors that have secured the minimum
qualifying mark, the date, time and location for opening the Financial Proposals. The
opening date should allow Vendors sufficient time to make arrangements for attending
the opening. Vendors attendance at the opening of Financial Proposals is optional.
2. Financial Proposals shall be opened publicly in the presence of the Vendors’
representatives who choose to attend. The name of the Vendors, and the technical scores
of the Vendors shall be read aloud. The Financial Proposal of the Vendors who met the
minimum qualifying mark will then be inspected to confirm that they have remained
sealed and unopened. These Financial Proposals shall be then opened, and the total
prices read aloud and recorded. Copy of the record shall be sent to all Vendors and the
Directorate.
3. The evaluation will use quality and cost-based selection (QCBS), the lowest evaluated
Financial Proposal (Fm) will be given the maximum financial score (Sf) of 100 points.
The firm achieving the highest combined technical and financial score will be invited
for negotiations.
6.3 Negotiations
Negotiations will be held at the date and address indicated in the Data Sheet . The invited
Vendor will, as a pre-requisite for attendance at the negotiations, confirm availability of
all Professional staff. Failure in satisfying such requirements may result in the STC
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proceeding to negotiate with the next-ranked Vendor. Representatives conducting
negotiations on behalf of the Vendor must have written authority of the power of attorney
to negotiate and conclude a Contract.
6.3.1 Technical negotiations
Negotiations will include a discussion of the Technical Proposal, the proposed technical
approach and methodology, work plan, and organization and staffing, and any suggestions
made by the Vendor to improve the RFP and project requirements. The STC and the
Vendors will finalize the Project requirements, staffing schedule, work schedule, logistics,
and reporting. These documents will then be incorporated in the Contract as “Description
of Services”. Special attention will be paid to clearly defining the inputs and facilities
required from the STC to ensure satisfactory implementation of the assignment. The STC
shall prepare minutes of negotiations which will be signed by the STC and the Vendor.
6.3.2 Financial negotiations
The financial negotiations will reflect the agreed technical modifications in the cost of the
services. Unless there are exceptional reasons, the financial negotiations will involve
neither the remuneration rates for staff nor other proposed unit rates.
6.3.3 Availability of Professional staff/experts
Having selected the Vendor on the basis of, among other things, an evaluation of
proposed Professional staff, the STC expects to negotiate a Contract on the basis of the
Professional staff named in the Proposal. Before contract negotiations, the STC will
require assurances that the Professional staff will be actually available. The STC will not
consider substitutions during contract negotiations unless both parties agree that undue
delay in the selection process makes such substitution unavoidable or for reasons such as
death or medical incapacity. If this is not the case and if it is established that Professional
staff were offered in the proposal without confirming their availability, the Vendor may
be disqualified. Any proposed substitute shall have equivalent or better qualifications and
experience than the original candidate and be submitted by the Vendor within the period
of time specified in the letter of invitation to negotiate.
6.3.4 Conclusion of the negotiations
Negotiations will conclude with a review of the draft Contract. To complete negotiations
the STC and the Vendor will initial the agreed Contract. If negotiations fail, the STC will
invite the Vendor whose Proposal received the second highest score to negotiate a
Contract.
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6.4 Award of Contract
After completing negotiations the STC shall award the Contract to the selected Vendor,
publish in the manner specified in the Comprehensive Public Procurement Manual , and
promptly notify all Vendors who have submitted proposals. After Contract signature, the
STC shall return the unopened Financial Proposals to the unsuccessful Vendors.
The Vendor is expected to commence the assignment on the date and at the location
specified in the Data Sheet.
6.5 Confidentiality
Information relating to evaluation of Proposals and recommendations concerning awards
shall not be disclosed to the Vendors who submitted the Proposals or to other persons not
officially concerned with the process, until the publication of the award of Contract. The
undue use by any Vendor of confidential information related to the process may result in
the rejection of its Proposal and may be subject to the provisions of the Government’s
antifraud and corruption policy.
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7 Appendix A, Information to the Vendor,
ITV, data sheet
ITV Clause
Reference Data
1. Name of the Client: Sudan Tax Chamber
Method of selection: quality and cost-based selection (QCBS)
2. Name of the assignment is: STC Tax Core system Computerization
3. A pre-proposal conference will be held: Yes
STC ’s representative s are :
1. Salah Saad Address: STC HQ, Khartoum
Telephone:+249906034555 , +249115721555
E-mail: [email protected]
2. Ali Babikir Telephone: +249912430484 ,
E-mail: [email protected]
3. Elatta Mohammed Elatta
Telephone: +249123026011
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ITV Clause
Reference Data
4. The STC envisages the need for continuity for downstream work: Yes
[Support and maintenance]
5. Proposals must remain valid 90 days after the submission date
6. The address for requesting clarifications is: STC HQ, Khartoum, Sudan
E-mail: [email protected]
7. Proposals shall be submitted in the following language: English
8. Shortlisted Vendors may associate with other shortlisted Vendors: Yes
9. Training is a specific component of this assignment: Yes [Refer to RFP]:
10. Amounts payable by the STC to the Vendor under the contract to be subject to
local taxation: Yes .
11. Vendor must submit the original and 3 copies of the Technical Proposal, and the
original of the Financial Proposal. Plus 3 copies
Soft copies must be submitted using CDs.
12. The Proposal submission address is: STC HQ, Khartoum, Sudan.
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8 Appendix B.2 Technical Proposal -
Standard Forms
[Comments in brackets [ ] provide guidance to the shortlisted Vendors for the preparation of their
Technical Proposals; they should not appear on the Technical Proposals to be submitted.]
TECH-1 Technical Proposal Submission Form
TECH-2 Vendor’s Organization and Experience
A. Vendor’s Organization
A-1 Vendor’s general information
A-2 DETAILED COMPANY PROFILE QUESTIONNAIRE
A-3 Vendor’s Organizational chart details:
A-4 OTHER INFORMATION ABOUT THE COMPANY
A-5 COMPANY’S AUDITED FINANCIAL STATEMENT
A-6 Vendor questionnaire
B. Vendor’s Experience
TECH-3 Comments or Suggestions on the RFP requirements and on Counterpart Staff and Facilities to
be Provided by the STC
A On the RFP requirements
B On the Counterpart Staff and Facilities
TECH-4 Description of the Approach, Methodology and Work Plan for Performing the Assignment
TECH-5 Team Composition and Task Assignments
TECH-6 Curriculum Vitae (CV) for Proposed Professional Staff
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TECH-1 Technical Proposal Submission Form
To: Sudan Tax Chamber [Location, Date]
Dear Sirs:
We, the undersigned, offer to provide the consulting services for [Insert title of assignment] in
accordance with your Request for Proposal dated [Insert Date] and our Proposal. We are hereby
submitting our Proposal, which includes this Technical Proposal, and a Financial Proposal sealed under a
separate envelope.
We are submitting our Proposal in association with: [Insert a list with full name and address of
each associated Vendor]1
We hereby declare that all the information and statements made in this Proposal are true and
accept that any misinterpretation contained in it may lead to our disqualification.
If negotiations are held during the period of validity of the Proposal, i.e., before the date indicated
in Paragraph Reference 1.11 of the Data Sheet, we undertake to negotiate on the basis of the proposed
staff. Our Proposal is binding upon us and subject to the modifications resulting from Contract
negotiations.
We undertake, if our Proposal is accepted, to initiate the consulting services related to the
assignment not later than the date indicated in Paragraph Reference 7.2 of the Data Sheet.
We understand you are not bound to accept any Proposal you receive.
We remain,
Yours sincerely,
Authorized Signature [In full and initials]:
Name and Title of Signatory:
Name of Firm: ____________________________________________________
Address: ______________________________________________
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NO DESCRIPTION VENDER TO SPECIFY
1.1 Company’s name
1.2
Business address
1.3
Business hours
1.4
Telephone no.
1.5
Fax no.
1.6
Contact person
1.7
Mobile no.
FORM TECH-2 VENDOR’S ORGANIZATION AND EXPERIENCE
A. Vendor’s Organization
[Provide here a brief (two pages) description of the background and organization of your firm/entity and
each associate for this assignment.]
A – 1 Vendor’s general information
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A-2 DETAILED COMPANY DETAILED PROFILE QUESTIONNAIRE
NO DESCRIPTION VENDER TO SPECIFY
2.1
Nature of Company’s registration.
(Example: private limited, joint-venture,
partnership, consortium etc.)
Vender to attach a duly executed
documentary evidence to substantiate the
formalization.
2.2 For joint-venture, partnership or consortium, type
of proposal, please provide the following
information:
The parties involved.
Origin of the parties.
Is the new set up have been registered as a
company?
If no, what is the basis of set up?
Shareholders and shareholding percentage.
Organization chart.
The single point of reference / leader of the
group.
The authorized party to undertake any
commitment.
The contribution of each party(s) to the
performance of the works.
Vender to specify and shall provide
documentation evidence where
applicable.
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2.3 Nature of company’s business and how long has the
company been providing the related works.
Vender to specify and shall provide
documentation evidence where
applicable.
2.4 If awarded, will Vender sub-contract in full or in
part to other company(s) the execution of the works
required. If yes, please provide detail how you
intend to manage this sub-contracting.
Vender to specify and shall provide
documentation evidence where
applicable.
2.5 Does vender have any principle company to support
the execution of the Work required. If yes, specify
the following:
operation, start date of operation, nature of
business, principle’s client list.
arrangement with Vender.
vender and principle had work
together. Submit detail client listing.
performance of works by Vender.
Vender to specify and shall provide
documentation evidence where
applicable.
2.6 Has this company entered into any form of
arrangement with other company(s) and
submitted another bid proposal for this tender?
Vender to specify and shall provide
documentation evidence where
applicable.
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A-3 Vendor’s Organizational chart details:
NO DESCRIPTION VENDER TO SUBMIT
3.1 Vender to submit a comprehensive overall
organizational chart of the Company.
Attach separately
3.2 Vender to submit a comprehensive organization
chart dedicated to execute the Work required under
this tender.
Attach separately
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A-4 OTHER INFORMATION ABOUT THE COMPANY
NO STC ’S REQUIREMENT VENDER TO SUBMIT / SPECIFY
4.1
IF vender is foreign company, Do vender have
any local representative company in Sudan?
4.2
If No, do vender intends to appoint a local
representative company in Sudan.
4.3
Do vender have an office or plan to open one
in Khartoum to support its operations?
4.4 Do vender have any support facilities in Sudan to facilitate the operational aspects of
4.5 Is there any current contract between STC
and vender? If yes, please specify details.
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4.6 Any other information about the company
deemed necessary for this tender.
A-5 COMPANY’S AUDITED FINANCIAL STATEMENT
NO STC ’S REQUIREMENT VENDER TO SUBMIT / SPECIFY
5.1
Gross profit (or loss) for the following
financial year.
*2012/2013
*2013/2014
5.2 Audited financial statement for year
2012/2013 and 2013/2014
.
To submit the required financial statement.
Attach separately
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No Description Vendors
response Remarks
1 Vendor should comply with the Scope of Work of RFP.
Yes / No.
Attach Technical Proposal
& submit confirmation.
2 Vendor’s experience in providing similar services for IT
Projects
---------
Years
Attach Documentary proof
(Completion certificate) for
similar projects executed so
far.
5 Provide timeline for the following phases in Working
days:
Phase 1 Detailed business requirements analysis
Phase 2 System design
Phase 3 Construction / build / testing
Phase 4 Transition and data migration
Phase 5 User acceptance testing
Phase 6 Production / deployment
-------- days
-------- days
-------- days
-------- days
-------- days
-------- days
Submit a Schedule
7 Vendor has all the required experienced and well
qualified personnel for the execution of project.
Yes / No Attach Vendor’s
Organization (Section 5)
along with CV of Key
personnel.
9 Vendor shall state on whether its company has been duly
registered and obtained the necessary licenses to work in
Sudan.
Yes / No Attach along with
Technical proposal
10 Vendor should confirm acceptance of STC’s Terms and
Conditions of the RFP.
Yes / No Vendor to confirm
acceptance
A-6 Vendor questionnaire
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B - Vendor’s Experience
[Using the format below, provide information on each assignment for which your firm, or any associate
for this assignment, was legally contracted either individually as a corporate entity or as one of the major
companies within an association, for carrying out consulting services similar to the ones requested under
this assignment. Use 20 pages maximum.]
Assignment name:
Approx. value of the contract (add current):
Country:
Location within country:
Duration of assignment (months):
Name of Client:
Total No of staff-months of the assignment:
Address:
Approx. value of the services provided by your firm
under the contract (in current US$ or Euro):
Start date (month/year):
Completion date (month/year):
No of professional staff-months provided by
associated Vendors:
Name of associated Vendors, if any:
Name of senior professional staff of your firm
involved and functions performed (indicate most
significant profiles such as Project
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Director/Coordinator, Team Leader):
Narrative description of Project:
Description of actual services provided by your staff within the assignment:
Firm’s Name:
NOTE:
(a) INFORMATION AND DETAILS STATED IN ITEM 1 AND 2 OF THE TABLE
BELOW IS ONLY AN EXAMPLE ON HOW TO PROVIDE THE INFORMATION
REQUIRED. VENDER MAY SUBMIT THE INFORMATION REQUIRED IN A
SEPARATE ATTACHMENT IF NECESSARY.
(b) VENDER MUST PROVIDE CONFIRMATION LETTER FROM EACH CLIENT
MENTIONED ABOVE TO SUBSTANTIATE THE INFORMATION/DETAILS
PROVIDED.
(c) THE CONFIRMATION LETTER SHOULD ALSO CLEARLY INDICATE, NAME,
DESIGNATION, TELEPHONE AND FAX NUMBER OF THE CLIENT REFERENCE
POINT FOR STC TO SEEK FURTHER CLARIFICATION.
(d) IF VENDER HAD LISTED 4 DIFFERENT CLIENTS, STC EXPECTS 4 SUPPORTING
LETTERS.
(e) LISTING OF CLIENTS WITHOUT SUPPORTING LETTER AND POINT OF
REFERENCE MAY BE REJECTED FROM CONSIDERATION.
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FORM TECH-3 COMMENTS AND SUGGESTIONS ON THE TERMS OF REFERENCE AND ON
COUNTERPART STAFF AND FACILITIES TO BE PROVIDED BY THE CLIENT
A - On the Project requirements
[Present and justify here any modifications or improvement to the RFP requirements you are proposing
to improve performance in carrying out the assignment (such as deleting some activity you consider
unnecessary, or adding another, or proposing a different phasing of the activities). Such suggestions
should be concise and to the point, and incorporated in your Proposal.]
B - On Counterpart Staff and Facilities
[Comment here on counterpart staff and facilities to be provided by the STC according to Paragraph
Reference 1.4 of the Data Sheet including: administrative support, office space, local transportation,
equipment, data, etc.]
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FORM TECH-4 DESCRIPTION OF APPROACH, METHODOLOGY AND WORK PLAN FOR
PERFORMING THE ASSIGNMENT
[Technical approach, methodology and work plan are key components of the Technical Proposal. You
are suggested to present your Technical Proposal (maximum ……. pages, inclusive of charts and
diagrams) divided into the following three chapters:
a) Technical Approach and Methodology,
b) Work Plan, and
c) Organization and Staffing,
a) Technical Approach and Methodology. In this chapter you should explain your understanding of the
objectives of the assignment, approach to the services, methodology for carrying out the activities and
obtaining the expected output, and the degree of detail of such output. You should highlight the problems
being addressed and their importance, and explain the technical approach you would adopt to address
them. You should also explain the methodologies you propose to adopt and highlight the compatibility of
those methodologies with the proposed approach.
b) Work Plan. In this chapter you should propose the main activities of the assignment, their content
and duration, phasing and interrelations, milestones (including interim approvals by the STC), and
delivery dates of the reports. The proposed work plan should be consistent with the technical approach
and methodology, showing understanding of the TOR and ability to translate them into a feasible working
plan. A list of the final documents, including reports, drawings, and tables to be delivered as final output,
should be included here.
c) Organization and Staffing. In this chapter you should propose the structure and composition of your
team. You should list the main disciplines of the assignment, the key expert responsible, and proposed
technical and support staff.]
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FORM TECH-5 TEAM COMPOSITION AND TASK ASSIGNMENTS
Professional Staff
Name of Staff Firm Area of Expertise Position Assigned Task Assigned
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FORM TECH-6 CURRICULUM VITAE (CV) FOR PROPOSED PROFESSIONAL STAFF
1. Proposed Position :
2. Name of Firm [Insert name of firm proposing the staff]:
3. Name of Staff [Insert full name]:
4. Date of Birth: Nationality:
5. Education [Indicate college/university and other specialized education of staff member, giving
names of institutions, degrees obtained, and dates of obtainment]:
6. Membership of Professional Associations:
7. Other Training [Indicate significant training since degrees under 5 - Education were obtained]:
8. Countries of Work Experience: [List countries where staff has worked in the last ten years]:
9. Languages [For each language indicate proficiency: good, fair, or poor in speaking, reading, and
writing]:
10. Employment Record [Starting with present position, list in reverse order every employment held by
staff member since graduation, giving for each employment (see format here below): dates of
employment, name of employing organization, positions held.]:
From [Year]: To [Year]:
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Employer:
Positions held:
11. Detailed Tasks Assigned
[List all tasks to be
performed under this
assignment]
12. Work Undertaken that Best Illustrates Capability to Handle
the Tasks Assigned
[Among the assignments in which the staff has been involved,
indicate the following information for those assignments that
best illustrate staff capability to handle the tasks listed under
point 11.]
Name of assignment or project:
Year:
Location:
Client:
Main project features:
Positions held:
Activities performed:
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13. Certification:
I, the undersigned, certify that to the best of my knowledge and belief, this CV correctly describes myself,
my qualifications, and my experience. I understand that any wilful misstatement described herein may
lead to my disqualification or dismissal, if engaged.
Date:
[Signature of staff member or authorized representative of the staff] Day/Month/Year
Full name of authorized representative:
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9 Appendix B.2 Financial Proposal -
Standard Forms
Financial Proposal - Standard Forms
[Comments in brackets [ ] provide guidance to the shortlisted Vendors for the preparation of their
Financial Proposals; they should not appear on the Financial Proposals to be submitted.]
Financial Proposal Standard Forms shall be used for the preparation of the Financial Proposal according
to the instructions provided under para. 3.6 of Section 2. Such Forms are to be used whichever is the
selection method indicated in para. 4 of the Letter of Invitation.
FIN-1 Financial Proposal Submission Form
FIN-2 Summary of Costs
Fin-3 Cost Breakdown
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FORM FIN -1 FINANCIAL PROPOSAL SUBMISSION FORM
[Location, Date
To: Sudan Tax Chamber, Khartoum, Sudan
Dear Sirs:
We, the undersigned, offer to provide the consulting services for [Insert title of assignment] in
accordance with your Request for Proposal dated [Insert Date] and our Technical Proposal. Our attached
Financial Proposal is for the sum of [Insert amount(s) in words and figures2]. This amount is inclusive of
taxes.
Our Financial Proposal shall be binding upon us subject to the modifications resulting from
Contract negotiations, up to expiration of the validity period of the Proposal, i.e. before the date indicated
in Paragraph Reference 1.11 of the Data Sheet.
Commissions and gratuities paid or to be paid by us to agents relating to this Proposal and
Contract execution, if we are awarded the Contract, are listed below3:
Name and Address Amount Purpose of Commission
of Agents or Gratuity
We understand you are not bound to accept any Proposal you receive.
2 Amounts must coincide with the ones indicated under Total Cost of Financial proposal in Form FIN-2
3 If applicable, replace this paragraph with: “No commissions or gratuities have been or are to be paid by us to
agents relating to this Proposal and Contract execution.”
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We remain,
Yours sincerely,
Authorized Signature [In full and initials]:
Name and Title of Signatory:
Name of Firm:
Address: ____________________
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FORM FIN-2 SUMMARY OF COSTS
_____________________________________________________________________________________
Item
Costs
[Indicate
Currency]
Total Costs of Financial Proposal
(Total costs must coincide with the sum of the
relevant Subtotals indicated in all Forms FIN-3
provided with the Proposal).
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Form Fin-3 Cost Breakdown
Item Cost
License Fee Perpetual / Annual / Monthly
(Fixed Price) (Vendor to provide full description of pricing
approach or approaches)
Additional 3rd Party Products (Fixed Price) (Vendor to provide details if required as part of the
Software/Solution – STC reserves the right to
acquire 3rd Party Products from a party other than
the Vendor)
Implementation Fees including
Configuration (Fixed Price)
Customization Costs (Fixed Price)
Interface Development Costs (Fixed Price) (Including but not limited to all Services described
in RFP Section 3.2.4)
Training (Fixed Price)
Documentation (Fixed Price)
Data migration and transition (fixed cost )
Optional
Travel and Accommodation Expense Costs
(estimate) (Actual costs must not exceed estimate by more
than 5% )
Infrastructure and Other Costs (Fixed Price) (e.g., server requirements, and any other costs not
listed above. STC reserves the right to acquire these
items from a party other than the Vendor)
First Year Maintenance/Support (Fixed
Price) (Including but not limited to all Services described
in RFP Section 3.2.14. Proposal must include the
maximum annual escalation rate for subsequent
years)
TOTAL COST OF OWNERSHIP (All costs for the proposed Software/Solution and
Services identified in the RFP and Pricing Form up to
and including __date__200_.)
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10 Appendix B.3 Requirements matrix form
Code Description Compliance level Comments
4.2 Project phases and deliverables
4.3 Project development methodology
4.4 Project duration
4.7 Project status reporting
4.7.1 Availability
4.7.2 Performance
4.7.3 Scalability
4.7.4 Portability
4.7.5 Reliability and correctness
4.7.6 Maintainability
4.7.8 Data migration
4.8.9 Training, mentoring and skill transfer
4.7.10 System language
4.7.11 Documentation
4.7.12 Maintenance and support
4.7.13 Reports
4.7.14 Configuration and setup
4.7.15 User interface
4.7.16 System external interface
4.8.1 Tax types
4.8.2 tax core system functions
4.8.3 Registration
4.8.4 Tax Account
4.8.5 Managing Declarations
4.8.6 Electronic interface with the taxpayer
4.8.7. Taxpayer care
4.8.8 Collection
4..8.9 Accounts
4.8.10 Administrative Assessment
4.8.11 Audit Assessment
4.8.12 Appeal
4.8.13 Imploration
4.8.14 Refund
4.8.15 Investigation
4.8.16 Information
4.9.2.1 Secretary general executive office
(SGEO)
4.9.2.2 Refund section - HQ collection general
department
4.9.2.3 Appeal section – technical operations
general department
4.9.2.4 Risk management department
4.9.2.5 Tax evasion control (TEC) department
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4.9.2.6 Tax evasion control graph
4.9.2.7 Withholding tax
4.9.3 Corporate centers
4.9.4.2 States HQ
4.9.4.3 Large taxpayer offices
4.9.4.4 Occupation offices
4.9.4.5 Geographic offices
4.9.5 Type Tax offices
4.9.5.1 VAT
4.9.5.2 Personal income tax
4.9.5.3 Stamp
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11 Appendix C, Phases and deliverable
The phases and deliverables include but not limited to the following:
1. Phases
Business System Design
Construction/Build
Transition
Production
2. Business System Design (BSD) Deliverables
Deliverables
System Design including:
a. menu hierarchy
b. module hierarchy (including external modules)
c. module/column usage
d. form/report layouts (generated and manually constructed for those not supported by
the generators)
e. detailed specification of complex logic (e.g. pseudocode)
f. user classes and access rights
Data Design including:
a. logical and physical data models and cross-reference
b. database design (including tables, indexes, views, keys, constraints, clusters, etc.)
Sudan Tax Core System - SRS Page 118
Deliverables
c. detailed sizing
Technical Design including:
a. network architecture for both development and production
b. network traffic projections
c. performance profile on other systems
d. hardware capacity planning
e. hardware and software requirement for both development and production
Detailed Transition Strategy for:
a. delivery strategy
b. critical transition factors
c. Business Readiness
notes on organization changes
business issues
d. People Readiness
training plan
trainer manual and presentation materials
user manual (User Operations Manual) and/or On-line Help files
e. System Readiness
installation plan
location requirements/service levels
operation requirements
system operations manual
f. Application Readiness
Acceptance plan
Test plan
g. Data Conversion
Data Conversion plan
h. System Roll-out
Cut-over plan
Implementation Cycle
(Note: All sections of the transition strategy may not be completed at this stage e.g. the
system operations manual, user manual and training manual and presentation material)
Detailed Audit/Control Needs
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Deliverables
Access requirements by role (update and view access restrictions)
Detailed System-Specific Back-up/Recovery Needs
High-Level System Test Plan with Optional Test Conditions and Test Data
System Development Plan
a. Development Plan for Construction/Build Stage
List of tasks (definition, resources, effort and $ estimates) (note resources and $
estimates may be provided in a Proposal document when the
Construction/Building stage is about to begin)
Schedule
List of deliverables
b. Revised High-level Plan for remaining stages
Business System Design (BSD) Report and Transition Strategy Report
see Table of Contents following.
Cleaned and frozen version of CASE repository at completion of BSD
Departmental Information Strategy Plan updates
Business System Design (BSD) Suggested Table of Contents
1. MANAGEMENT SUMMARY
2. OVERVIEW
2.1 CASE Repository Information
3. SYSTEM DESIGN
3.1 Module Specifications
3.2 Detailed Audit/Control Needs
3.2.1 Methods of Reconciling Entered Data
3.2.2 Audit Trails for Reconstruction of Damaged Data
3.3 Backup/Recovery Needs
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3.4 User Classes and Access Rights
3.3.1 Database Security
3.3.2 Application Security
3.3.3 Security Roles
3.3.4 Table Level Restrictions
3.5 Constraints & Assumptions
4. DATA DESIGN
4.1 Logical Data Model
4.2 Database and File Design
4.3 Detailed Sizing
5. TECHNICAL DESIGN
6. SYSTEM DEVELOPMENT PLAN
6.1 Scope
APPENDIX A: Glossary
APPENDIX B: List of Acronyms Used
APPENDIX C: Entity Relationship Diagram
APPENDIX D: Entity Definition Report
APPENDIX E: Data Schema Diagram
APPENDIX F: File Definition Report
APPENDIX G: Menu Hierarchy/Network Diagram
APPENDIX H: Module Structure Diagrams
APPENDIX I: Form/Report Layouts
APPENDIX J: Security Roles
APPENDIX K: Table Definition Report
APPENDIX L: Modules and the Table/Columns Used Report or Column to Module matrix
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APPENDIX M: Module Definition Report
APPENDIX N: Preliminary Table Sizes
APPENDIX O: System Test Plan
APPENDIX P: Build Work Plan
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Transition Strategy Suggested Table of Contents
1. INTRODUCTION
1.1 Delivery
1.2 Critical Transition Factors
2. BUSINESS READINESS
2.1 Pre-Implementation Business Issues
2.2 Post-Implementation Business Issues
3. PEOPLE READINESS
3.1 Training Plan
3.2 Trainer Manual and Presentation Materials
3.3 User Manual (User Operational Manual) and On-line Help files
4. SYSTEM READINESS
4.1 Installation Plan
4.2 Location Requirements/Service Levels
4.3 Operation Requirements
4.4 System Operations Manual
5. APPLICATION READINESS
5.1 Acceptance Test Plan
6. DATA CONVERSION
7. SYSTEM ROLL-OUT
7.1 Cut-Over Plan
7.2 Implementation Cycle
APPENDIX A: Glossary
APPENDIX B: List of Acronyms Used
APPENDIX C: Work Plan Schedule
Sudan Tax Core System - SRS Page 123
3. Construction/Build Deliverables
Deliverables
Programs working and tested
Database
Tuned Database
Updated Transition Strategy Report
a. delivery strategy
b. critical transition factors
c. Business Readiness
notes on organization changes
business issues
d. People Readiness
training plan
trainer manual and presentation materials
user manual (User Operations Manual) and On-line Help files
e. System Readiness
installation plan
location requirements/service levels
operation requirements
System Operations Manual (Systems Managers Guide, DBA Guide)
f. Application Readiness
Acceptance plan
Test plan
g. Data Conversion
Data Conversion plan
h. System Roll-out
Cut-over plan
Implementation Cycle
Updated logical data model (all relevant logical data models)
Cleaned and frozen version of CASE repository at completion of Construction/Build
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4. Transition Deliverables
Deliverables
Trainer and Educational Material
Training Schedule
User Acceptance Test and Acceptance Agreement
Converted Data and Backup
Performance Benchmarks
Installed and Fully Operational System
Operation and Support Facilities including:
a. Operations Fault Log
b. Change Request Log
c. Maintenance/Support Team
5. Production Deliverables
Deliverables
Performance Statistics
Operations Fault Log
Change Request Log
(optional)
System Enhancements and Versioning
Post Implementation Review Report
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12 Appendix E, Abbreviations and Arabic
translations:
English Abbreviation Arabic
Sudan Tax Chamber STC السودان - ضرائبالديوان
Sudan Tax chamber headquarter STCHQ السودان - ضرائبالرئاسة ديوان
Secretary General SG األمين العام
Secretary General Executive Office SGEO العامالمكتب التنفيذي لالمين
General Administration GA ادارة عامة
Type Tax ضرائب نوعية
Value Added Tax VAT القيمة المضافة الضريبية على
Personal income tax ضريبة الدخل الشخصي
Stamp الدمغة
Stamping التختيم
Withholding tax تحصيل مقدم
Corporate tax center CTC ضرائب الشركاتمركز
State headquarter رئاسة والية
Large taxpayer office LTO الممولينمكتب كبار
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Medium taxpayer office MTO متوسطي الممولينمكتب
Small taxpayer office STO ممولينمكتب صغار ال
Business Profit Tax
ضريبة ارباح االعمال
Real-estate Tax
العقارات ايجار ضريبة
Occupation Tax
ضريبة المهنيين
Withholding Tax
تحصيل مقدم
Final Tax
ضرائب نهائية
Stamp Duty
م دمغةرس
Development Tax
ضريبة تنمية
Capital Tax
رأسمالية ارباح ضريبة
Revenue Tax
ضريبة دخل
Vehicle National Tax مركباتضريبة
Registration
التسجيل
Information
المعلومات
Taxpayer care
ي الضرائبعخدمات داف
Collection
التحصيل
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Accounts
حسابات
Assessment
تقدير
Administrative assessment التقدير االداري
Self-assessment التقدير الذاتي
Declarations االقرار
Auditing
المراجعة
Audit assessment تقدير المراجعة
Risk management
ادارة مخاطر
Appeals
االستئناف
Objections
االعتراض
Imploration
االسترحام
Refunds
االسترداد
Tax evasion control
TEC مكافحة التهرب الضريبي
Investigation
التحري
Inspection
التفتيش
Liquidation
تصفية
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Bankruptcy
تفليسة
Reconciliation
الصلح
Settlement
تسوية
Exemptions اتاالعفاء
Tax identification number TIN الرقم التعريفي الضريبي
Ledger
دفتر االستاذ
Assets book
AB دفتر سجل االصول
Creditors book
CB (مدينون)دفتر حسابات الغمالء
Debtors book
DB (دائنون)دفتر حسابات الممولين
Inventory book IB دفتر المخزونات
Sales book
SB دفتر مبيعات
Purchases book PB دفتر المشتروات
Expenses book EB دفتر المنصرفات
Invoices فواتير
Declarations اقرارات
Lists كشوفات
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Manifestos مانيفيستو
Final accounts FA حسابات ختامية
Balance sheet FS الميزانية العومية
Income statement
IS قائمة الدخل
Cash flow
CF قائمة التدفقات النقدية
Change in equity
CF قائمة التغير في حقوق الملكية
National contrition NC المساهمه الوطنية
Collection quota CO ربط التحصيل
Geographical office GO مكتب جيوغرافي
Import certificate IC شهادة وارد
Expatriate Tax مساهمة وطنية
National Registry الرقم الوطني