Estimated Tax Returns

There is a new dunning activity to create estimated tax returns and two new Business Rules Framework plus (BRFplus) actions to read tax returns and tax return details. In Tax and Revenue Management (TRM), filing obligations are used to monitor taxpayer’s obligations for filing periodic tax returns. If a taxpayer has a filing obligation for a certain period and the taxpayer does not file, TRM provides a dunning run to enforce the filing. The dunning run processes dunning activities, such as producing reminder letters and charging penalties according to configured rules (in BRFplus). If the taxpayer does not file a tax return, it is common business practice to create an estimated tax return (which may also be called a default assessment or provisional return). An estimated tax return allows the tax office to assess taxes on behalf of the taxpayer. Legislation dictates the rules for estimating the tax basis. For example, for goods and services tax (GST), the tax authority might use the following algorithms:

Although there is technically no difference between a normal tax return and an estimated return, the estimated tax return is marked as such because business rules can vary.

For more information about the new BRFplus actions, see TRM-Specific Actions for BRFplus.

Prefill Forms

You can use BRFplus to prefill forms from the tax officer work center, Taxpayer Online Services, and the IS-U Migration: Workbench.

You can use a new view (V_FMCA_EMIG_P320) to activate prefill in the IS-U Migration: Workbench. The values from the BRFplus prefill application overwrite input values.

After you save the form bundle in SAP NetWeaver Business Client using  Form Bundles Access Form Bundle , the BRFplus trace for the prefill is automatically recorded and visible on the Transaction History tab.

Tax Officer Work Center

You can use the tax officer work center in SAP NetWeaver Business Client to do the following:

When the form bundle is in amendment mode, the system sends the amendment action group to BRFplus.

The form bundle number is now automatically filled in accounting documents created with BRFplus billing actions. It is also filled in follow-on documents that refer to invoiced documents (such as interest, write-offs, and cleared items).

Dunning Activity for Formatted Email

For period-based taxes (especially yearly returns), formatted emails are often sent to the taxpayer before the filing obligation (inbound correspondence) is due. There is a new dunning activity to help you set up email and a new application form to maintain email bodies and attachments.

New dunning activity P012 is linked to function module FMCA_DUNNING_EMAIL_0350. You must create a collection step with the new activity. During the dunning run, the system derives the collection step and executes the function module assigned to the selected dunning activity. This function module uses correspondence to generate the request to send an email to the business partner.

Taxpayer Overview

You can display the master data hierarchy in SAP NetWeaver Business Client and access more transactions in the backend system.

The Taxpayer Overview screen was enhanced to include a new Accounts Overview tab. The Related Links dropdown now includes the following links:

Form Bundle Search

You can use an Enterprise Search model in SAP NetWeaver Business Client to query form bundle header and form data.

Form Scenarios and Versions

You can adjust internal service request (ISR) data objects to create new scenarios and versions of your forms.

When a new year starts, tax agencies may need to update their tax forms and calculation rules. They may add new fields and build new rules for these fields. You can reuse rules defined on the previous year's forms and build new rules for the new fields or modify existing ones.

The BRFplus Integration Manager for Form Bundles screen was enhanced to include a Scenario/Version button. You can choose this button to move ISR data objects to a new scenario and version that contains the same or more form fields. When you change the ISR data object, you can add new form fields. You can adjust BRFplus rules, including the new form fields.

Risk Profiling

Your tax officer can manage and evaluate the risk of data in the system including form data from form bundles. You can define a risk profile and use it to manage risk. The tax officer could manually evaluate the risk profile, or you can evaluate it during the business transaction using BRFplus and import it from SAP Business Information Warehouse (BW) or other systems. You can use the risk profile to show risk status and make a risk evaluation for the following:

For more information, see Risk Profiling.

Interest Handling and Simulation

You can do the following: