Activity and Evidence

Evidence files, such as assessment orders, inspection reports, taxpayer returns and correspondence, are attached to the document they support. Each file has a title, an evidence type, the uploader, the upload time and a visibility of Internal or Shared.

Every guarded action, such as approving a document, posting a journal, applying a receipt or approving an assessment, leaves an operation receipt with the action, a unique operation key, the version it expected, the outcome, the time, any external reference and the failure reason. Outcomes are Pending, Completed, Failed or needs review. A repeated action with the same key returns the original receipt.

• Evidence where the reviewer looks. Files sit on the document, so reviewers and auditors find them together.
• Receipts for guarded actions. Each receipt shows what was expected and what happened.
• Exceptions in one list. Pending, Failed and needs review receipts wait for the Revenue Accountant.

Agree the evidence types you attach and which may be shared with taxpayers or auditors. Decide who reviews operation exceptions and how quickly. Set the schedule for the routine receipt reconciliation.

An officer posts a batch of demands just as the connection drops. One posting leaves a Pending receipt. When the officer retries, the same operation key returns the existing receipt, and the demand is not posted twice. The routine reconciliation finds the journal and its lines recorded and marks the receipt Completed.

Another receipt, for a cash application the bank later reversed, does not match the recorded effects. It is marked needs review with the discrepancy, and the Revenue Accountant follows up with the Collections Officer.

During the pilot, interrupt one posting and one cash application on purpose. Confirm the retry returns the original receipt, the reconciliation marks each receipt correctly, and every demand under review carries the evidence its reviewer needs.

• Operation Exceptions — Receipts waiting for review, with action, outcome and failure reason.
• Active Taxpayers — The taxpayer register with contacts and eligibility notes.

• Period close and receipt reconciliation: Resolve receipts at period end.
• Assessment reconciliation: Evidence used to approve assessments.

Map the source records before importing history.