Tax Core System Computerizationcustoms.gov.sd/wp-content/uploads/2013/01/RFP_TAX-CORE... · 2014-11-05 · Sudan Tax Core System - SRS Page 6 6 1 Executive Summary: Sudan Tax Chamber,

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

Sudan Tax Core System - SRS Page 2

2

Revision History:

Name Reason for change

Version date


3

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


4

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


5

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


6

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


7

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


8

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


9

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?


10

- 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


11

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.


12

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.


13

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.


14

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.


15

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.


16

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)


17

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


18

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:


19

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)


20

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


21

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.


22

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:


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


23

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


24

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:


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.


25

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.


26

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


corresponding BPT accounts as payments.

3- Final Tax List


corresponding BPT or final accounts as payments (based on business type).

4- Checkpoint VAT List


corresponding VAT accounts as payments.

5- Checkpoint BPT List



6- Ministry of Finance VAT List

Distribute the amount allocated for each taxpayer on the list to their


7- Customs VAT Lists



8- Customs BPT List



9- Customs Occupation Tax withheld list


corresponding occupation tax accounts as payments.

NOTE:

For all the above lists, amounts paid by unanimous taxpayers are credited to

the general accounts.


27

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.


28

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.


29

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

email

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:


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


30

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.


31

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.


32

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


33

4.8.9 Accounts:


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:


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.


34

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


35

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.


36

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


37

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:


38

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.


39

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.


40

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


41

4.8.11 Audit assessment:


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


42

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


43

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


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:


44

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.


45

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:


46

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.


47

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.


48

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:



b. The system enables the inspector to record refund note in the system.

Preparing appeal and objection notes:



b. The system enables the inspector to record appeal or objection note in the

system.


49

Obtaining audit related reports:

The system enables the inspector to generate, review and print audit related

reports.


50

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


51

4.8.12 Appeal:


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.


52

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


53

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.


54

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


Enclose the decision to

system

Send the decision to

office

Alert the officeClose

imploration request

begin

Alert taxpayer

end


55

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.


56

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


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


57

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”.


58

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


59

4.8.16 Information:


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


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.


60

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.


61

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.


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.



62

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.


system.

5. The system transfers the request to SGEO.


63

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.


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.


64

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:


65

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


66

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.


67

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.


68

Changes in registration information are done by the center.


Taxpayer care: Please refer to taxpayer care section 4.8.7


Accounts: Please refer to accounts section 4.8.9.



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:


It is composed of:

State headquarter

Large taxpayer offices

Occupation Offices

Geographic Offices


69

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 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.


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.


70

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:











4.9.4.4 Occupation Offices:

Introduction:

Custom agents: Custom agents pay their tax at the customs offices.


71

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:




72








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 closes the objection.



73

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 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.


74

VAT Offices:









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:


75

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



The system notifies the administration with the refund request

transferred from level one at the personal income office.





2. The system will notify the personal income tax office

collection team.



1. The refund request will be transferred to 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.


76

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.



Collection:

Please refer to collection section 4.8.8.




Refund:

Please refer to refund section 4.8.14.


77


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


3. The administration enters their comment and recommendation in the

system.

4. The system transfers the request to the HQ refund section, collection









2. The system will notify the personal income tax office

collection team.



1. The refund request will be transferred to the HQ refund

section.



78

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.


79

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.








80

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.


81

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


82

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


83

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.


84

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


85

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.


86

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.


87

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.


88

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


89

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.


90

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.


91

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 ,


3. Elatta Mohammed Elatta

Telephone: +249123026011

mailto:[email protected]



92

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


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.



93

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


94

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: ______________________________________________


95

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


96

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.


97

2.3 Nature of company’s business and how long has the

company been providing the related works.



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.



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.



applicable.

2.6 Has this company entered into any form of

arrangement with other company(s) and

submitted another bid proposal for this tender?



applicable.


98

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


99

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.


100

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


101

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


102

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


103

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.


104

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.]


105

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.]


106

FORM TECH-5 TEAM COMPOSITION AND TASK ASSIGNMENTS

Professional Staff

Name of Staff Firm Area of Expertise Position Assigned Task Assigned


107

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]:


108

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:


109

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:


110

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


111

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.”


112

We remain,

Yours sincerely,

Authorized Signature [In full and initials]:

Name and Title of Signatory:

Name of Firm:

Address: ____________________


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).


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_.)


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


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


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.)


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


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


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


APPENDIX M: Module Definition Report

APPENDIX N: Preliminary Table Sizes

APPENDIX O: System Test Plan

APPENDIX P: Build Work Plan


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


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


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


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


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


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


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


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