Taxpayer Demands

A demand is an accounting document raised against a taxpayer. It carries a record number, subject, document date, document type, gross amount, the officer who owns it and its version. Invoices are demands, credits are refunds and abatements, and adjustments correct earlier figures. Each document has lines with a description, quantity, unit price, tax, net amount and the ledger account the line posts to.

Taxpayers are kept in one register with a code, contact, address, eligibility note and active flag, under the tax office that administers them. The officer picks the taxpayer and eligible ledger accounts, and the document’s net and gross are worked out from its lines.

• Draft, review, approve, post. A document is Draft while prepared, in Review once submitted, then Approved or Rejected, Posted to the ledger and, if corrected, Reversed.
• Versions on every submission. Submitting raises the version and freezes it for the reviewer.
• Lines carry the accounting. Each line names its ledger account, so posting knows where every amount goes.

Agree the demand types you raise and which ledger accounts each line type uses. Load the taxpayer register with stable codes. Decide how refunds and abatements are documented and who may prepare adjustments. Agree the evidence each demand needs before review.

A restaurant’s annual trade license is due. The Assessment Officer prepares an invoice for the restaurant with one line: license fee of $1,500 net to the license fee revenue account and a $150 levy as tax. The gross is $1,650. She attaches the inspection report and submits the document for review.

The Assessment Reviewer approves it. The officer posts it into the open period, and the restaurant’s demand appears on the posted list for collection. When the restaurant later downsizes mid-year and qualifies for a partial abatement, the officer raises a credit document for the abatement, which passes the same review and posting.

• Draft Documents — Documents being prepared, with taxpayer, type, date and gross amount.
• My Documents — The documents the signed-in officer owns.
• Document Board — Every document grouped by status.

The Operations Overview page shows posted document value, the net ledger balance, pending reviews, failed operations and unposted documents by type.

• Demand to collection: From prepared demand to collected tax.
• Refund, adjustment and reversal: Credits, adjustments and corrections.

Review the implementation plan and the data model before importing open demands.