Q1. WHAT IS I. T. M. S.?
A. ITMS is the acronym for :-
I - Integrated
Q2. WHAT DO WE MEAN BY AN INTEGRATED SYSTEM?
A. It is a system which will give a single view of a Taxpayer for all the Tax
Q3. WHY IS I. T. M. S NECESSARY?
A. I.T.M.S was found to be necessary after creation of Domestic Taxes Department. While the merger resulted to improved services for management, it faced challenges of parallel I.C. T. Systems. This system denied the users the benefit of Integrated View of a Taxpayer. I. T. M. S will provide a suitable environment for efficient and effective delivery of services to Taxpayers.
Q4. WHAT ARE THE OBJECTIVES OF I. T. M. S.?
A. I. T. M. S will:-
- Provide efficient & effective services to taxpayers & public and reduce interaction with staff.
- Improve tax collection
- Facilitate seamless sharing of information across KRA & relevant 3rd parties for data-matching purposes in order to detect non-compliance and to facilitate combined enforcement actions.
- provide a single view of a taxpayer
- Reduce the cost of collection and compliance.
- Exploit the advancement in technology.
- Facilitate staff performance measurement & monitoring.
Q5. WHAT ARE THE EXPECTED BENEFITS OF I. T. M. S.?
A. Expected benefits from ITMS include:-
- Enhanced protection of revenue collection.
- Efficient & effective provision of services to public & taxpayers.
- Elimination of the tedious, costly & error-prone manual data capture operations currently undertaken by staff who will be freed to do more productive work.
- Effective tax administration through enhanced control, monitoring of taxpayer activities & enhanced taxpayer’s compliance.
- Reduced operational costs.
- Efficient utilisation of KRA resources.
- Reduced occasions of petty graft associated with paper based & manual processes through minimization of taxpayers & staff contact.
- Improved security of information.
Q6. WHICH SERVICES WILL BE AVAILABLE IN I. T. M. S.?
A. The following on-line services will be available in ITMS.
A). Electronic transactions:-
- Electronic Filing.
- Filing of Detailed Reports.
- Electronic Payments.
B). Enquiries (consultation)
- Taxpayer Account.
- Printing of Taxpayer Account Statements
- Documents in database (returns, payments, and others).
- Taxpayer Register.
- Credits by PAYE, VAT Withholding, IT Withholding
- Status of cases on Compliance, Debt, Audit, Technical Unit.
- Data reported by third party.
- Instalment Payment plans.
C). Electronic applications for KRA processes:-
- Taxpayer Registration Certificate (to see BUC-TRE-1050); Tax Clearance certificate.
- Instalment Payment Plans.
However, note all the services will be launched at the same time. Initially the following service will be available:-
- E-payment and enquiries.
Q7. WHAT ARE THE COMPONENTS OF I. T. M. S.?
- TAXPAYER REGISTER (TRE): in charge of administering all activities dealing with the taxpayer file, the assignment of PIN, updating of Taxpayers particulars, validation of Taxpayer data, tax obligations.
- TAX RETURNS PROCESSING (TRP): receives, validates and processes all tax returns filed, regardless of the presentation modality (Paper, diskette, Internet).
- BANKS COLLECTION (BCL): administers all collection, from the E-Slip generation up to the control of each payment transferred to the central bank.
- DETAILED REPORTS PROCESSING: administers the information provided by the taxpayers in the detailed reports and attachments.
- TAXPAYER SERVICES (TPS): administers all interactions with the taxpayers, either for procedures carried out personally or via Internet.
- EXTERNAL INFORMATION MANAGEMENT (EIM): is a sub-module which receives and processes detailed information originating from other entities. (3rd party transactions)
- DATA BASE MANAGEMENT (DBM): administers the data base from the standpoint of the functions of the ITMS, is in charge of storing all taxpayer and tax administration documents and for carrying out store procedure operations.
- TAXPAYER ACCOUNT (TCA): administers debits, credits and transactions relating to the tax returns and documents of the tax administration that affect the taxpayers’ situation, calculates penalties.
- PAYMENT PLANS PROCESSING AND CONTR0L (PPP): is an auxiliary process for registering and controlling payments to be made with authorized plans.
- TAX CREDITS AND REFUNDS (TCR): processes all refund requests and administers the credits generated during this process.
- COMPLIANCE MONITORING (C & M ): administers the activities for supervising formal compliance with taxpayer obligations dealing with the filing of returns, payment and use of tax credits, processes for the issuance of tax compliance and clearance certificates, setting off taxes, analyzing returns licensing domestic excise manufacturers, appointment of WT vat agents and conducting mock purchases. Also includes processes for electronic tax register operations.
Q8. WHAT WILL BE THE IMPLICATION OF I.T.M.S ON STAFF
A. There will be a major departure from the current work Procedures and Process. This is because the current procedures are largely manual while I.T.M.S will be mainly ICT based. These changes will be gradual with low impact realised in first year and gaining momentum gradually. Officers shall have less to do with clerical and non-value activities.
Q9. HOW CAN A TAXPAYER ACCESS ON-LINE SERVICES ON ITMS?
A Taxpayer can access ITMS services through KRA –On line and visiting the stations. (General access and private access).
A)( i) Private Access
The taxpayer can access KRA – Domestic Taxes Department Website using PIN and Electronic signature, select the option wanted e.g. Filing Return, the system will validate the operation automatically.
The Taxpayer can access KRA – Domestic Taxes Department Website and use the general access for services that do not require a password, or
Visit to station:-
The Taxpayer can visit the KRA –Domestic Taxes Department stations and get assistance from stations front office using his details.
Q10. WHAT WILL A TAXPAYER ABLE TO DO UNDER GENERAL
ACCESS AND PRIVATE ACCESS?
A). General Access:-
The Taxpayer accesses the services that do not require electronic signature. The services attended include:-
-Down loading of physical Forms, Acts and Regulations, Taxpayer software, e.t.c.
-Generate E-slip (with PIN & Document number).
B). Private Access.
The Taxpayer accesses the services using PIN and Electronic signature.
- Electronic transactions e.g. electronic payments, submission of Returns received by intermediary Agents, Filing of Detailed Reports e.t.c.
- Consultation (includes print) of! Taxpayer account, Taxpayer Account statements, documents in the data base, e.t.c.
- Electronic Applications for KRA processes e.g. Registration, Refunds, Certificates e.t.c.
Q11.WHAT IF ATP CANNOT TRANSACT ELECTRONICALLY?
A). The Taxpayer presents himself to station and requests the front office for the following services:-
(1)-Submission of Tax Returns on paper or on diskette, submit detailed reports on diskette, issue E-Slips, e.t.c.
(2)-Submit applications for Registration, Refunds, e.t.c
(3)-Make consultation on Taxpayer Account.
Q12. WHAT ARE THE RESPONSIBILITIES OF THE OFFICERS AT FRONT OFFICE DESK?
- Front Desk Officer: Is responsible for attending to the Taxpayers who visit the Stations to requesting the TRE services.
- Storage Area Officer: Responsible for performing verification of documents supported by certification and the custody and administration of the support files of the TRE documents.
- Taxpayer Services Manager: Is the officer responsible for the Front Office Desk organization and the internal verification activities performed by the officers; distributes the work received daily among the officers under his supervision, he should sign the Daily Closing of Operations and review operations at each closing.
- Recruitment Officer: In charge of performing field verifications on, among other things, the obligations related to the TRE, such as, correct registration of the data of the Taxpayer in the register. In cases of inconsistencies compared with the data on record or absence of them, a form with the correct data should be filled and signed.
- Recruitment Manager: In charge of supervising and coordinating the verification fields of the officers under his charge, on Taxpayers activities that should be registered in the TRE.
He should review the registration forms and sign them together with the Recruitment Officer, before proceeding to incorporate the data into the system.
Q13. WHAT DETAILS/INFORMATION CAN BE ACCESSED BY FRONT OFFICE STAFF BUT NOT AVAILED TO THE TAXPAYER?
A). The Front Office staff can access the following screens which are not available to Taxpayers.-
- Alternative address – details of all the addresses that have been registered as alternate.
- The history of the up-dated data – data that have been changed during the updating process and when the same was done.
Q14. HOW WILL TAXPAYERS WHO CANNOT/UNABLE TO ACCESS KRA-ON LINE CONSULT THEIR TAXPAYER REGISTER?
A). The taxpayer who cannot/is unable to access KRA-DTD website can visit on line Front Office Desk, where the officer at the Desk will on his behalf access KRA - DTD website makes enquiries and print the documents he requires.
NOTE: A third party will NOT be allowed to make enquiries on a Taxpayers at the DTD – Front Office.
Q15. WHAT IS THE PROCESS FOR ISSUANCE OF TAX CERTIFICATE?
- The taxpayer must already be existing in the DTD-Taxpayer Register if not then he must apply for the Registration first.
- A registered Taxpayer will complete DTD 1 form with full details required (i.e. individual Identification Data Company Registration Data or company Representative Data), However, if the process is being carried out through DTD –station, then the Front Desk Officer will print the certificate and dispatch/hand over to the officer.
The process applies for application, printing and issuance of other similar documents.
Q16. WHAT INFORMATION IS CONTAINED IN THE TAXPAYER
A) The information includes:-
- Serial number
- Station and Date of issue and/or Expiry
- Name of the issuing officer (or Name of Taxpayer if the application is through the internet.
Q17. WHAT IS A TAXPAYER OBLIGATION VECTOR?
Taxpayer obligation vector is a window/Screen/Document that contains the information/details of a Taxpayer. It contents include:
- Taxpayer PIN.
- Taxpayer type (individual, Company, Partnership).
- Name of individual (Last, first, Middle).
- Type of Company (Ltd. Co, Partnership, Public Corporation, Other).
- VAT Number.
- Full address of Principal Place of Business or Tax Domicile.
- Main economic activity.
- Obligation code and description.
- Tax head.
- Form code and description
- Periodicity of the form: (weekly, monthly, quarterly, semester, annual).
- Validity dates: From – To (open until end of validity.)
- Obligation registers date.
- Obligations deregister date.
- Obligation suspension date.
Q18. HOW CAN THE TAXPAYER MAKE ENQUIRES ON THE TAX REGISTER?
- First, a Taxpayer must already exist in the Taxpayer Register in the KRA Data base and if not, he has to register first.
- The taxpayer must have an Electronic signature if he wants to make enquiries through the itemed and can also make enquiries through DTD – front office desk where proper identification and validation procedures will be done.
Q19. WHAT ENQUIRIES CAN A TAXPAYER MAKE?
A). The taxpayer can conduct the following screens modules for enquiries.
- Taxpayer’s general information: Presents the Individual Identification Data information; Companies Identification Data, Companies Representative Data, and Data Location.
- Partners and third person information, Linked with the taxpayer: Presents the information of the Tributary Links, ordered by Type of Link.
- Economic activity information: Presents the codes and description of all the registered activities, beginning with the main one.
- Branches information: Presents the detail of all the registered establishments, their location, relation with TRE, including type and serial number.
- Information of the obligation declared by the taxpayer: Presents the detail of the obligations (by type), forms, and expirations.
- Special registries information: presents the detail of each of the special registries that the taxpayer has.
- Registration Certificate
- Taxpayer Obligations Vector Report.
The front desk officers will be enabled to access the following modules:-
-Alternative address – presents the details of all addresses that have been registered.
-The history of the updated data: shows the data that have been changed during the updating process by the Taxpayer.
-Up dating the Taxpayer status
Q20. HOW WILL TAXPAYERS BE CATEGORISED?
A).There is three categories in which all the Taxpayers will fall. These are:-
- Large Taxpayer –large Taxpayer Office
- Domestic Revenue – Taxpayer-Domestic Revenue
- Turn over Tax – Domestic Revenue.