MoR Registration Requirements

Ministry of Revenues
Integrated Tax
Administration System
(ITAS)
Business and Functional
Requirement for Registration
Core Process
July 2021
1
Document Control
VERSION HISTORY
Version Date Revised By Reason for change

#
1.0 November-2020 BPT Team -
1.1 November-2020 BPT Team Review comments
1.2 December-2020 IMF Team Review comments on entire document
1.3 December-2020 IMF Team Review comments on entire document
1.4 December-2020 TTO Leadership Review comments on entire document
1.5 December-2020 Data/IT Team Reviewed process maps and BFR

document
2.0 February-2021 BPT Team Revised the document as per comments
3.0 March-2021 BPT Team Revised as per WSTs comments
4.0 April-2021 BPT Team Revised as per Regions and City Admin
team comments
5.0 June-2021 BPT Team Revised as per Internal Alignment

Comments
6.0 July-2021 TTO Team Revised as per IMF quality check feedback
DOCUMENT APPROVALS
Approver Name Role Signature Date
Yoseph Shiferaw Director, Registration Directorate
2
Contents
Document Control...................................................................................................................2
PART I. Introduction................................................................................................................ 5
1.1. Background and Context............................................................................................................................5
1.2. Purpose of the Document...........................................................................................................................6
Part II. Business and Functional Requirements for Registration Core Process................7
2.1. Business Requirement.......................................................................................................................................7
2.2. Functional Requirement....................................................................................................................................9
2.2.1. Taxpayer Registration...................................................................................................................................9
2.2.1.1 TIN Registration...........................................................................................9
2.2.1.2. Registration for Tax Type.........................................................................17
2.2.1.3. TIN Registration through Interface with Ministry of Trade and Industry. .24
2.2.1.4. MoR Initiated Compulsory TIN Registration............................................26
2.2.1.5. Request Voluntary Registration from Potential Taxpayer.......................28
2.2.1.6. MoR Initiated Tax Type Registration.......................................................29
2.2.1.7. Request Voluntary Tax Type Registration...............................................32
2.2.2. Deregistration, Deactivation and Reactivation...........................................................................................33
2.2.2.1. Temporary Deactivation...........................................................................33
2.2.2.2. Reactivation before Agreed Time Period.................................................36
2.2.2.3. Extension of Temporary Deactivation Period..........................................38
2.2.2.4. Deregistration for TIN Number.................................................................40
2.2.2.5. Deregistration for Tax Type.....................................................................42
2.2.2.6. MoR Initiated TIN Deregistration.............................................................46
2.2.2.7. Notice to Inactive Taxpayer.....................................................................48
2.2.3. Change Request..........................................................................................................................................54
2.2.3.1. Change Notification..................................................................................54
2.2.3.2. Tax Agent Designation of Functionality by Taxpayer..............................59
2.2.3.3. Withdrawal of Tax Agent Designation......................................................62
2.2.3.4. Merger and Acquisition............................................................................64
2.2.3.5. Deregistration for Merger and Acquisition...............................................66
2.2.3.6. Direct Debit Authorization Establishment.................................................68
3
2.2.3.7. Direct Debit Update...................................................................................69
2.2.3.8. Direct Debit Deletion.................................................................................70
2.2.3.9. Tax Center Change..................................................................................71
2.2.4. Tax Agent Licensing and Monitoring..........................................................................................................73
2.2.4.1. Registration of Tax Agent by MoR............................................................73
2.2.4.2. Tax Agent Training and Certification........................................................76
2.2.4.3. Registration of Training Institute...............................................................78
2.2.4.5. Registration of Tax Agent Firm.................................................................80
2.2.4.6. Monitoring of Tax Agent Progress and Activities......................................82
2.2.4.7. Renewal of Tax Agent License.................................................................84
2.2.5. Record Management....................................................................................................................................89
2.2.5.1. Archive Document.....................................................................................89
2.2.5.2. Dispose Document....................................................................................90
2.2.6. Tax Clearance..............................................................................................................................................91
2.2.7. Asset Registration........................................................................................................................................93
2.2.8 Tax Holidays.................................................................................................................................................95
2.2.8.1 Tax Expenditure Registration (Tax Holiday, Exemption, Concession,
Special Grant)........................................................................................................95
2.2.8.2. Tax Expenditure Monitoring and Evaluation............................................97
2.2.8.3. Tax Holiday Closure..................................................................................98
2.2.8.4. Change Update Tax Expenditure Registration.........................................99
2.2.9. Report Requirements.................................................................................103
3. Annexures........................................................................................................................ 103
Annex 1. List of Acronyms..................................................................................................................................103
Annex 2. Requirement Prioritization Convention...............................................................................................104
Annex 3. Glossary of Terms................................................................................................................................104
Annex 4. Related Reference Documents.............................................................................................................104
4
PART I. Introduction
1.1. Background and Context
Ministry of Revenues has developed its ten-year strategic plan (from 2013 - 2022 Ethiopian
Calendar) with a vision to build a modern tax administration which enables the country to
cover its expenditures from tax and customs income. Realizing that the current state of
operational capability is not adequate to meet realize its vision and achieve its strategic goals,
the ministry launched a five-year tax transformation programme, identifying key priority areas
of reform. Business Process Transformation (BPT) is one of the six priority areas that the tax
transformation programme will be implementing during this period. This BPT is intended to
bring about operational excellence and organizational efficiency to deliver the mission given to
the ministry i.e., increasing revenue collections, customer satisfaction, voluntary compliance,
digitalization and other performance perspectives. Without such transformation initiatives,
MoR cannot keep abreast of global developments and support the nation’s economy to the
expected level.
In depth analysis of the Ministry’s current processes revealed the following major gaps:
 High level of manual processing;

 High compliance costs for taxpayers;
 Lack of integration and data sharing;
 Increased cost of collection and enforcement to the Ministry;
 Lack of standardized list of required process input documents;
 Technology and infrastructure limitations;
 Limited role of risk management;
 Static risk model;
 Lack of Automated Document Management and Case Management Systems;
 Limited Focus and Scope for Taxpayer Education;
 Lack of Coordination and Communication;
 Lack of adequate human capacity
5
In order to realize the ambitious vision and alleviate the challenges in its current processes,
the Ministry decided to undergo massive business process transformation across its core and
enforcement processes. Besides, based on the revised business process, the Ministry
decided to implement an integrated tax administration system (ITAS) and related technologies.
Currently, future state (To-Be) business processes are mapped for the domestic tax 12 core
processes using Business Process Modeling and Notation (BPMN V2.0) methodology and
Bizagi modeling tool. To harmonize business processes and business/functional requirement
for federal, regions and city administrations, the Ministry organized a one-week harmonization
workshop. Hence, this document is prepared to elicit business and functional requirements of
the Ministry (including federal, regions and city administrations) based on approved future
state (To-be) business process maps and formally document the requirements for further use.
1.2. Purpose of the Document

This document defines the high level business requirements and detailed functional
requirements of Integrated Tax Administration System (ITAS) project. The document will be
used as basis for the following activities:
 Creating request(s) for proposal (RfP) – in particular for a planned new Integrated
Tax Administration System (ITAS) bit also for other components of MOR’s
modernization such as an e-invoicing solution, and Data Warehouse / BI solution;
 Creating solution designs;
 Developing Standard Operating Procedures for MoR officers;
 Developing test plans, test scripts, and test cases;
 Assessing project success in terms of meeting client requirements;
6
Part II. Business and Functional Requirements for Registration Core
Process
2.1. Business Requirement

MoR needs to have all businesses, individuals and other entities that are required to register are
included in the taxpayer or tax agent registration database. Information in database is complete,
accurate and up-to-date on real time basis. The system is expected to satisfy the following high-level
business requirements of the ministry with regards to the registration core process:
a. Taxpayer Registration
 Enable a simple, predictable, online, IT supported and user-friendly registration process and
leverage the use of tax kiosks and tax centres.
 Implement E-services portal for taxpayer service requests where taxpayers
 Integrate the registration system with all other core business functions, e.g. returns and
payment processing, so that registration details are stored and maintained once, but reused by
other systems.
b. Entity Relationship Capture and Maintenance requirements
Provide all functions relating to the addition and maintenance of a taxpayer business and
individual relationships (between entities and accounts) including adding a business
relationship, updating business relationships, inactivating business relationship, transferring
business relationships (example: partnerships, parent to subsidiary affiliations, entities to
owners, entities to officers).
c. Deregistration, Deactivation and Reactivation
 Enable a simple, predictable, online, IT supported and user-friendly de-registration, deactivation

and reactivation processes.
 Leverage the use of e-services to cater taxpayer requests and online inquiries.
 Enables to automatically validate cancellation, dissolution or reinstatement requests entered

online or processed in batch to determine whether required and valid information is present.
7
d. Change Notification (Change Request)
 Allow online change notification and link change notification procedures across government
organizations. Approved change request in the Ministry of Revenues system shall be used by
other government organization like Ministry of Trade, Ministry of Mines and Petroleum,
Ethiopian Radiation Protection Agency, Ethiopian Investment Commission, Vital Statistics and
Immigration Authority, Ministry of Finance, etc.
e. Tax Agent Licensing and Monitoring
 Digitize the tax agent licensing and launch a tax agent portal to support tax agents’ file returns
to help them comply with other obligations for their clients (taxpayers) digitally.
f. Record Management
 Digitize Taxpayer record management
g. Taxpayer Clearance
 Automated Clearance process using technology and provide online services for clearance via
e-services. Avoids physical presence of taxpayers to process clearance request.
h. Asset Registration
 Enable a simple, predictable, online, IT supported and real time asset registration process.
Massive asset data is expected to be obtained via interface with third party systems including
but not limited to Ministry of Transport, banks, etc.
i. Tax holiday registration
 Electronic Tax holiday request and approval system to ensure real time data on the number and
value of foregone tax revenue as a result of tax incentives. Besides, notifying the Ministry and
the taxpayer upon expiration of the tax holiday period.
8
2.2. Functional Requirement
This section presents the To-Be business process map for all sub processes under the registration core
process and details of functional requirements aligned with the future state (To-Be) sub process maps:
2.2.1. Taxpayer Registration

2.2.1.1 TIN Registration
ID Requirement Description Priority Remark

(Mandatory
(M)/Preferred
(P)
FR-01.1.1-01 The system shall enable the taxpayer (organization M
or individual) to create account and generate sign in
password in e-services platform where taxpayer can
change upon demand.
FR-01.1.1-02 The system shall enable the taxpayer to log in the M
system with the account created in the e-services
platform.
The e-Service account is only for TIN Registration
9
(Mandatory
(M)/Preferred
(P)
and to access publicly available information. A
separate account and sign in shall be created for the
taxpayer to conduct e-filing, payment and perform
other transactions at a later stage.
FR-01.1.1-03 The system shall allow the taxpayer to fill out details M
in the TIN registration form and upload supporting
documents using different devices including mobile
phones.
The system shall also support the taxpayer to fill TIN

registration form from tax kiosks or tax office and
upload supporting documents. During data
capturing, system shall have the necessary validation
controls (date and time controls, alphanumeric
checks, etc) to ensure that accurate, relevant and
complete data is captured in the applications
submitted for registration
The system shall distinguish between TIN application

for organizations and individuals and related
attributes should also differ in the application form.
Hence, the system shall have the capability to pop up
applicable fields based on the nature of TIN
application (individuals, partnership, company, etc)
and request applicable supporting documents for
each category.
system shall enable creation of sub-TIN for

individuals and organizations operating in different
regions/zones/woredas so that collections per
regions be reported independently and tax payments
be processed to different regions/zones/woredas
accordingly.
The taxpayer registration form includes, but not

limited to the following major regions where multiple
attributes found under each. Some of the major
attributes are past registration details, new business
details, general manager’s details, contact person
details with all the necessary validations with issuing
organizations (like ethio telecom for telephone
addresses), capital details, financial year details,
Ethiopian Standard Industry Classification (ESIC)
code, default payment method preference with bank
account details, etc. Key information for individual
TIN registration differs from organizations and these
attributes (such as spouse details) will pop up as the
applicant select the application type as ‘Individual’.
There system shall also support linkage to the

applicable registrar for business licenses (Ministry of
Trade and Industry) and to the registrar of natural
persons, registrar of work permits, foreign persons,
10
(Mandatory
(M)/Preferred
(P)
etc.
Supporting documents to be uploaded include but not

limited to: trade registration certificate, trade license,
trade name, financial reporting period, bank account
information, memorandum of association, paid up
capital, employees TIN, physical address, etc. The
system shall have the functionality to upload as many
documents as the Ministry defines in its business
rules and subsequent validation shall be based on
these criteria. System shall also allow issuance of
TIN certificate before trade license or business
registration certificate.
Supporting documents to be uploaded for individual

TIN application requests differ from organizations but
the process of uploading required documents
remains the same and system shall support individual
TIN registration will all its unique requirements and
business rules.
FR-01.1.1-04 The system shall validate uploaded documents M

based on built in validation criteria and terminate the
process if the registrant fails to complete the request
and upload supporting documents with in the defined
time in the business rules. The system shall enable
taxpayer to save the application and resume at later
date.
FR-01.1.1-05 If there are mandatory fields in the form not filled or M
supporting documents not attached, system shall
alert taxpayer clearly indicating the missing elements
for taxpayer’s action.
FR-01.1.1-06 System shall revalidate the TIN registration forms M
and related attachments till all fields in the form are
filled out and the missing supporting documents are
all attached. Once the request passes this system
validation, next step will be triggered.
FR-01.1.1-07 The system shall verify the data if there is an existing M
registered entity with the same name/check for
duplicity. If identical name already exists, the system
shall pop up error message indicating that the name
already exists and shouldn’t allow duplicate trade
names for TIN registration.
System shall also check for near matches (fuzzy

checks) given that circumstances are possible due to
weakness in natural person ID and company registry
systems.
System shall support verifying suspected phoenix

bogus businesses when facts or well-founded
suspicions suggest a natural person has / had / a
poor compliance history (e.g. dissolving with a tax
debt, unremitted output VAT, PAYE or other
withholding taxes) seeks to register a new business.
11
(Mandatory
(M)/Preferred
(P)
FR-01.1.1-08 The system shall also send notification to the M
taxpayer indicating that the proposed name already
exists.
FR-01.1.1-09 Based on the notification, the system shall allow the M
taxpayer to update the request and resubmit new
request or update previous request and re-submit.
FR-01.1.1-10 After submission/resubmission, if the request passes M
the system validation, system shall notify the
registration officer to approve the request. If the
request fails the approval due to missing documents,
the officer has to send system notification requesting
the taxpayer to submit additional documents.
FR-01.1.1-11 If the request is rejected, the system shall enable M
registration officer to send system generated
rejection notification with all details of reasons of
rejection.
FR-01.1.1-12 If the request is approved by Registration Officer, M
system shall send notification to registration team
leader/process owner for second level of
review/approval. System has to send the notification
message and all supporting documents for second
round checking. The system shall have flexibility in
reducing or increasing approval levels i.e., support
one level approval if such requests are determined to
be approved by front line officers or multiple levels of
approvals as per the requirements of the Ministry.
FR-01.1.1-13 Upon approval action of the Process Owner/ Team M
Leader (or registration officer if this is one level
approval), the system has to allocate TIN and send
the generated TIN Certificate to the taxpayer. The
TIN certificate should be digitally signed and in
printable formats which is not subject to alterations by
other party (including taxpayer, etc).
The TIN certificate shall contain the tax identification

number (TIN), registered address (system shall
support Ethiopia’s address format), ESIC sub group,
name of issuing authority, date of issuance and
others as per recent requirements of the Ministry.
The TIN will be a serially formatted number with

specified number of digits and the registration be
done centrally (recommended). Creating new TIN
number format or using existing TIN number format
would be decided by the Ministry at later stage.
Upon sending TIN certificate system shall enable

taxpayer to authorize direct debit payment
establishment.
FR-01.1.1-14 System shall support taxpayer to receive the M
notification, download and print the TIN certificate
from the system. This TIN is used as a unique
identifier of the taxpayer with the Ministry of
Revenues and while interacting with third parties like
banks, Ministry of Transport, Ministry of Finance, and
12
(Mandatory
(M)/Preferred
(P)
others.
Third parties might be required to capture the TIN of
traders and individuals as unique identifiers for data
matching.
FR-01.1.1-15 The system shall maintain a national tax identification M
number for all taxpayers and it shall also maintain a
check digit to ensure the validity of these
identification numbers.
FR-01.1.1-16 The system shall allow taxpayers to automatically M
register for the relevant tax types for its/his/her
category while registering as a taxpayer. This will be
based on some attributes the taxpayer provides in
the registration form.
FR-01.1.1-17 The system shall allow capture of the data and M
documents needed for registration for the selected
tax types
FR-01.1.1-18 The system shall have the Aability to capture and/or M
link taxpayer’s biometric data. for deduplication
check.
FR-01.1.1-19 The system shall Aallow for use of Digital Addressing M
System with digital addresses linked to GPS
coordinates and/or traditional addressing.
FR-01.1.1-20 The system shall Iinterface to with the Federal M
Document Authentication and Registration Agency
(FDARA) to gather and verify taxpayer-related
documents.
FR-01.1.1-21 The system shall also integrate the registration M
module with all other core business functions, e.g.,
returns and payment processing, so that registration
details are stored and maintained once, but reused
by other modules and functional areas.
The system must therefore provide for the following

registration markers:
 Mandatory - MoR initiated

 Taxpayer initiated
 Voluntary
 Non-Standard Tax Period
 Minimum Taxable Value
 VAT Partial Exemption
 Cash Accounting
 Repayment Inhibit
 Time to Pay Agreement
 Objection
 Segment (LTO, MTO, STO)
 High Profile Taxpayers
Approved charitable organizations already registered.
The system must allow addition/removal of these

registration markers.
The system shall allow defining registration markers M
13
(Mandatory
(M)/Preferred
(P)
(Mandatory Registration, Taxpayer Initiated
Registration, High Profile taxpayers, Segment, etc)
for taxpayers according to configurable business
rules to be define by MoR.
FR-01.1.1-22 The system shall also enable to allocate one M

taxpayer identification number for an entity, but
enable branches of the entity to be linked. A
taxpayer may elect to have some or all of its
branches conduct transactions with MoR at the
branch level for selected tax types (e.g. VAT and
PAYE).
FR-01.1.1-23 The system shall Ggenerate registration M
management information, e.g. registrations by entity
type, by region, by sector, by industry and an audit
trail of adjustments made.
FR-01.1.1-24 The system shall Mmaintain identification documents M
and numbers, e.g. passport, national ID card number,
to prevent duplicate registrations that may be
fraudulent. There should be an interface with
Immigration and Vital Statistics Agency to check
validity of national ID Card and or Passport ID on real
time basis.
The national ID can also be used as unique identifier

of the taxpayer for any interface with third party
systems.
FR-01.1.1-25 The system shall be Aable to handle special taxpayer M
clients (e.g. parliamentarians, diplomats high profile
sports stars, entertainers, the tax office staff
themselves etc.) providing permission to access the
data of these clients only to a special group.
The TIN for these taxpayers is flagged with a

restricted indicator that prohibits general access to
the taxpayer details by all tax staff and the flag flows
over into every other system and where general staff
attempt to access that TIN in any system, they are
denied access and an audit trail of their access
attempt is captured and made available through
management reporting for any staff investigation that
may be warranted.
System shall enable that certain TIN data is exposed

for public enquiry to assist persons to assess the
credibility of the TIN supplied (e.g., a purchaser (legal
/ natural person as applicable) from whom a tax had
been withheld (e.g. input VAT, PAYE, miscellaneous.
withholding taxes.
System shall enable that certain TIN data is exposed M
for public enquiry to assist persons to assess the
credibility of the TIN supplied (e.g., a purchaser (legal
/ natural person as applicable) from whom a tax had
been withheld (e.g. input VAT, PAYE, miscellaneous.
withholding taxes.
14
(Mandatory
(M)/Preferred
(P)
FR-01.1.1-26 The system shall Pprovide online maintenance of all M
some displayed data (e.g. Name, Address, ID’s,
Filing Frequency, Business Type, Start Date,
Business Status, etc.).
System shall enable approval on changes of some

attributes (such as name, address, etc) based on the
business rule as the name and address changes
might sometimes be problematic and require greater
levels of approval. Also, system shall distinguish
attributes for which no review / approval process is
necessary.
FR-01.1.1-27 The system shall have the Aability to search the M

following fields using one or more of the following
parameters for Taxpayer Identification information:
Entity ID (1), NAME (2), Account Number (3), License
Number, Address, Phone Number, Agent Name,
Email Address, Postal Code (and others to be
defined).
System shall enable searches on part of any field as

well and with wild cards or a drop-down list that
diminishes as more of the attribute is entered.
FR-01.1.1-28 Upon reject action of the registration team M

leader/process owner, the system shall send
rejection notification to the registration officer where
details of reasons for rejection are contained and the
officer amends as per rejection details.
FR-01.1.1-29 Following the rejection of request, if the issue for M
rejection can be addressed by the registration officer,
the system shall enable the officer to he/she update
the request as per rejection details and re-submit to
the registration team leader/process owner. This
process might iterate till all issues causing the
rejection are resolved.
If the registration officer validates the rejection and

accept it, the system has to send rejection notification
to the taxpayer.
FR-01.1.1-30 Submission of manual application for Taxpayer M
Registration
FR-01.1.1-31 For manual taxpayer registration applications M
received at the offices of the tax authority, the system
shall allow the tax officers to enter the application
form contents into the system and to upload the
scanned supporting documents.
FR-01.1.1-32 For taxpayer registration applications submitted M

online, the system shall facilitate retrieving the saved
application when taxpayer visits the tax authority for
submission of signed document along with supporting
documents
15
(Mandatory
(M)/Preferred
(P)
FR-01.1.1-33 The system shall scan and upload the physically M
signed taxpayer registration application submitted by
taxpayers at the tax authority’ offices.
FR-01.1.1-34 The system shall allow taxpayers to register for the M

tax types relevant to his/her category while recording
manual tax registration applications
FR-01.1.1-35 The system shall notify the taxpayer once the M
taxpayer registration application is entered into the
system
2.2.1.1.1 Create Account in e-Services Platform

Mandatory
(M)/Preferred (P)
FR-01.1.1.1-1 The system shall allow taxpayer/tax agent to request M
for account and log-in password. The methods for
attaining online credentials shall be secured. The
account created at this stage is intended only for
registration process. Subsequent activities like, filing,
payment, etc
16
Mandatory
(M)/Preferred (P)
The system shall also cater to the creation of

credentials for internal users such as officers /
employees of the main registrant who may authorise
different persons for different roles, e.g. PAYE clerk,
VAT clerk etc. and reorganise such assignments from
time to time.
FR-01.1.1.1-2 System shall enable taxpayer/tax agent to provide M
basic information like account name, e-mail address,
phone number and other essential data and submit
request for account and password using e-services
platform.
System shall validate data provided by taxpayer such

as duplicity of account name, invalid telephone
address, invalid e-mail address, etc and send it back
to taxpayer for correction as per details in the error
message.
FR-01.1.1.1-3 System shall send validation/confirmation e-mail, M
SMS, or any other form of notification indicating that
the account creation request is completed as per the
request.
FR-01.1.1.1-4 The system shall enable the taxpayer to send M
validation/confirmation.
FR-01.1.1.1-5 The system shall enable the registration officer to see M
the status of the registrant and follow-up the status
online. If taxpayer fails to give confirmation in one-
week time, system should terminate the request.
If the applicant fails to enter accurate validation data

received by SMS and/or email, the application is
discarded after sometime or after some trials.
FR-01.1.1.1-6 Based on taxpayer’s confirmation, the system shall M

create account and password for the taxpayer.
FR-01.1.1.1-7 System shall send account and password information M
to the taxpayer/ via email and/or SMS.
FR-01.1.1.1-8 System shall allow the taxpayer/tax agent to change M

password and update the record.
FR-01.1.1.1-9 System shall enable taxpayer/tax agent to update the M
password, save the record and store it in the
database.
17
2.2.1.2. Registration for Tax Type
18
(Mandatory
(M)/Preferred (P)
FR-01.1.2-01 Registration for Tax Type during TIN Registration M
Based on pre-defined configured rule, the system shall

automatically register a taxpayer to a specific tax type
upon completion of the TIN registration process.
However, tax accounts might be activated at later
stage during the filing process.
For the purpose of automatic registration of some tax

types, the registration form shall be designed in a way
that captures such questions/attributes as:
 Do you have employees? (if so, register
taxpayer for PAYE tax type)
 Do you expect to do business with other

businesses and/or individuals? (If so,
register the taxpayer for Withholding on
Payment)?
 Are you engaged in manufacturing of

products? If so, register taxpayer to
Excise
 Are you engaged in Mining? (if so,

register the taxpayer for Mining Annual
Tax)
 Are you profit making? (If so, corporate

income tax type registration)
 The form shall also enable automatic

individual tax type registration for
municipality revenues (house rent, land
lease, farm income taxes, livestock
taxes, house rental taxes, rural land use
tax, mining tax, cost sharing, etc),
Turnover Tax, presumptive tax with
applicable taxpayer categorization and
thresholds (as category A, B, C, etc),
non-tax revenues (stamp duty,
municipality fees, …), individual
withholding tax, etc.
 The system shall automatically reclassify

presumptive taxpayer
categories/schedules based on their
turnovers and other configurable rules.
The questionnaire should guide the taxpayer to fill the

nature of business. The response to the questions
defines for which tax types the taxpayer shall register.
The system shall have the capability to create all

federal and regional tax types and non-tax revenue
sources and link with taxpayers.
FR-01.1.2-02 Requirements of Registration for Tax Type based M
on Taxpayer’s Request
19
(Mandatory
(M)/Preferred (P)
The system shall enable the taxpayer to sign in into

the system with the account created in the e-services
platform.
FR-01.1.2-03 The system shall present a questionnaire to the M Questionnaire, tax
taxpayer to fill. Based on the response the system can types to register based
determine potential list of tax type registrations. In on response are both
addition, the system shall pre-determine potential tax configurable.
types to register based on the ESIC classification of Which ESIC codes
the taxpayer. require which minimum
set of tax types
registration is also
configurable.
FR-01.1.2-04 The system shall allow the taxpayer to fill out details in M
the tax type registration form of the Ministry online
using e-services platform and upload supporting
documents. List of supporting documents by tax type
should be configurable.
FR-01.1.2-05 The system shall validate uploaded documents based M
on built in validation criteria and send validation results
to the taxpayer. System shall terminate the process if
the registrant fails to complete the registration request
form and/or fails to attach missing supporting
documents in one week or any other agreed time
period as advised by the system notification.
Validation rules to check completeness of tax type

registration form and supporting documents shall be
configurable. Duration of how long a tax type
registration can stay incomplete is configurable.
FR-01.1.2-06 If there are mandatory fields in the form not filled or M
supporting documents not attached, the system shall
send notifications to the taxpayer clearly indicating the
missing elements for taxpayer’s action.
FR-01.1.2-07 Revalidate the tax type registration forms and related M
supporting documents till all fields in the form are filled
out properly and the missing supporting documents
are all attached. Once the request passes the system
validation, system shall notify the registration officer to
verify the request.
FR-01.1.2-08 The system shall present the officers with the list of in- M
progress tax type registration for review and follow-up.
FR-01.1.2-09 The system shall enable the registration officer to M Case management
review the request. If the registration request is for Work flow
excise tax, the system shall trigger the ‘Trader
Verification Visit’ sub process.
FR-01.1.2-10 If the registration request is for tax type, the system M Rejection reasons and
shall enable the registration officer to review the notification formats
request and approve or reject. If the officer needs shall be configurable
further clarification, the system shall enable the officer
to capture clarification request details and send
notification to the taxpayer containing details of
expected clarifications from the taxpayer.
If the request is rejected, the system shall send
20
(Mandatory
(M)/Preferred (P)
notification to the taxpayer along with rejection reason.
All notifications should be available for review and
printing on e-tax portal.
Approval and rejections of tax type registrations will be

based on the Ministry’s business rules applicable to
each tax type which might include but not limited to:
Every Person involved in making sales of goods and

services which attract VAT in terms of the VAT
Proclamation shall be registered with the MoR under
the following scenarios
Compulsory Registration
 Has managed to surpass the minimum

prescribed amount within a period of 12
consecutive months of trading.
 Has shown potential to surpass the minimum
prescribed amount within a period of 12
consecutive months or
 Must be registered with MoR having a TIN
Number.
 Other requirements stipulated in the Value
Added Tax Proclamation or related directives
of the Ministry will also be applicable.
Voluntary Registration
Every person who satisfies the MoR:
 that person is carrying on any trade but sales

are below the required threshold (as the
threshold is dynamic, it should be
configurable to address changes); or
 that person intends to carry on any trade from
a specified date, but the sales will not meet
the required threshold for registration;
May apply to the MoR and be registered for VAT

provided that he/she fulfills the detailed criteria set
out in Value Added Tax Proclamation.
 the person has a fixed place of abode or

business; or
 keeps proper accounting records relating to
any trade carried on by him/her;
FR-01.1.2-11 System shall allow the taxpayer to upload missing M Workflow

documents or update the registration form as per the
officer’s request. If taxpayer fails to act on the request
within configurable timeline, system shall terminate the
process.
21
(Mandatory
(M)/Preferred (P)
FR-01.1.2-12 After initial submission/resubmission, if the registration M Workflow
request is approved by the officer, the system shall
send approval notification to the registration team
leader/process owner for next round of review and
approval.
FR-01.1.2-13 The levels of approvals for tax type registration might M
change (currently 2 levels) based on requirements of
the Ministry during requirement validation. The
workflow management shall have flexibility to extend
or reduce approval levels.
FR-01.1.2-14 If the registration team leader/process owner reject the M
taxpayers tax type registration request, the system
shall send rejection notification to the registration
officer containing details of reasons for rejection.
FR-01.1.2-15 If the registration team leader/process owner approves M
the request, the system shall send approval
notification to the officer and allocate VAT/other tax
type identification number.
FR-01.1.2-16 If the registration request is approved, the system shall M
create a ledger entry for the taxpayer with the tax type
information and opening balances (if any)
FR-01.1.2-17 The system shall generate tax type certificate and M Content of certificate
send it to the taxpayer. The tax type certificate shall shall be configurable
contain the name of the company, trade name, including some static
address, TIN number, tax type registration number, information about
ESIC, date of issuance and others as per obligations of the tax
requirements of the Ministry. payer
FR-01.1.2-18 System shall review applicability to use e-invoicing M
system. If taxpayer fulfills the criteria, system shall
register the taxpayer as e-invoicing user.
If taxpayer doesn’t fulfill the criteria, system shall

trigger sub process ’10.1.1 Issuance and Fiscalization
of Cash Register’.
FR-01.1.2-19 System shall enable the taxpayer or tax officer to M
download and print the system generated tax type
registration certificate.
FR-01.1.2-20 The system shall allow reprinting of certificates for M Reasons for printing
specific reasons as requested by taxpayer. Duplicates duplicate or copy
or copy should be clearly marked. certificates is
configurable.
FR-01.1.2-21 The system shall allow registering multiple tax type M Multiple tax account
instances per taxpayer based on preconfigured rules. rules are configurable.
FR-01.1.2-22 The system shall allow selection of appropriate filing M Configuration
frequency, rate, return form, tax period type for each Tax period type
tax type registration. Filing frequency
Multiple active rates
per tax type
Tax period type and
others as defined in
filing business
functional requirement.
FR-01.1.2-23 The system shall generate expected filers report. M
22
(Mandatory
(M)/Preferred (P)
FR-01.1.2-24 System shall also register taxpayer for tax type/s M
based on the filing information.
FR-01.1.2-25 Submission of manual application for tax type M
For manual tax type registration applications received

at the offices/kiosks of the tax authority, the system
shall allow the tax officers to enter the application form
contents into the system and to upload the scanned
supporting documents. The system shall enable
taxpayer to apply for all types of individual tax types
applicable to federal taxpayers and regional taxpayers,
such as municipality tax revenues, municipality non tax
fees, turnover tax, presumptive tax, land use fees,
hour rental tax, livestock taxes, and similar tax types
and revenue sources.
FR-01.1.2-26 The system shall scan and uploading the physically M
signed tax type registration application submitted by
taxpayers at the tax authority’ offices/tax kiosks.
FR-01.1.2-27 The system shall allow taxpayers to register for the tax M
types relevant to his/her category while recording
manual tax registration applications.
FR-01.1.2-28 The system shall notify the taxpayer once the tax type M
registration application is completed and print the tax
type certificate from the system.
23
2.2.1.2.1 Trader Verification Visits

(Mandatory
(M)/Preferred (P)
FR-01.1.2.1-01 The system shall treat verification visits as part of the M Case Management
tax type registration as a case flow management with
steps, delegations, approvals and confirmations.
FR-01.1.2.1-02 The system shall allow the tax officer to edit a template M The contents of the
and print to arrange a visit with a taxpayer for the letter to arrange a visit
opening of Excise tax type. is configurable.
FR-01.1.2.1-03 The system shall allow the tax officer to print checklist M The checklist should
for field visit review. be configurable.
FR-01.1.2.1-04 The system shall allow the tax officer to record the M
results of the field visit on the checklist, scan and
upload various documents.
FR-01.1.2.1-05 The system shall allow the tax officer to review data M
related to taxpayer (or similar taxpayer) from third-
party data sources available in the data warehouse.
FR-01.1.2.1-06 The system shall allow the tax officer to recommend M
approval or rejection based on checklist and additional
documentations.
FR-01.1.2.1-07 The system shall allow team leader to review results of M
field visits and scanned documents.
24
2.2.1.3. TIN Registration through Interface with Ministry of Trade and
Industry

(Mandatory
(M)/Preferred (P)
FR-01.1.3-01 System shall seamlessly integrate with Ministry of M
Trade and Industry (MoTI) system. To this effect,
system shall receive notification and data from Ministry
of Trade and Industry as taxpayer completes business
registration process through the interface facility.
FR-01.1.3-02 System shall validate data: M
1. If data is not valid, system shall generate
error message and send it to Ministry of
Trade and Industry for correction.
2. If data is valid, system shall allocate TIN,
generate and send digital TIN certificate to
taxpayer and Ministry of Trade and Industry.
System shall also open tax account to the
taxpayer based on details provided in the TIN
registration form.
25
(Mandatory
(M)/Preferred (P)
FR-01.1.3-03 System shall also enable taxpayer to print TIN M
certificate.
FR-01.1.3-04 System shall capture business registration ID from M
Ministry of Trade and Industry via the interface facility
between the two Ministries.
FR-01.1.3-05 Capture, update and maintain business registration M
details from the business registry.
FR-01.1.3-06 Capture and validate where system linkages are M
available to other official numbers (business
registration number, national ID, etc.) or codes.
FR-01.1.3-07 Detect non-registrants by matching registration data M
with business registration data and other national
registries.
2.2.1.4. MoR Initiated Compulsory TIN Registration
26
(Mandatory
(M)/Preferred (P)
FR-01.1.4-01 System shall identify potential list of non-registered M Based on configurable
taxpayer on daily basis from Third Party sources after rules, data to be
name-checking based on input from the data extracted from third-
warehouse per defined data analytics logic. The list party will be available
should include name and additional details such as in the data warehouse.
email, telephone, and others. For instance, MOR can
agree with Ministry of
Transport to receive
data for all code 03
vehicle owners without
TIN or MOR can
discuss with banks to
provide information
with any transfer
above a certain
amount and so on.
FR-01.1.4-02 The system shall allow an officer (registration, audit, M
investigation) to list potential taxpayers not registered
based on data found during audit and investigation.
FR-01.1.4-03 The system shall open registration cases for all M Configuration:
potential taxpayers identified based on data from data Which taxpayers to
warehouse and based on audit/investigation findings. open case for and
The system shall treat each case in case management which ones to ignore
flow with configurable steps. Case Management.
FR-01.1.4-04 As a first step the system shall request for voluntary M
registration, sub process ‘01.1.5.1 Request Voluntary
Registration from Potential Taxpayer’ will be triggered.
FR-01.1.4-05 After one month (or any other agreed time during the M Waiting time is
course of system implementation), the system shall configurable.
check if the potential taxpayer is registered.
FR-01.1.4-06 If potential taxpayer is not registered within one month M Waiting time is
(or any other agreed time during the course of system configurable
implementation), the system shall enable the
registration officer to create list of potential taxpayers
for follow-up and investigation.
FR-01.1.4-07 The system shall enable the registration team M
leader/process owner to review list of potential
taxpayers for further follow-up and investigation. As
the registration team leader/process owner approves
the list, the ‘11.3 Investigation Audit’ sub process will
be triggered.
FR-01.1.4-08 If the list is not approved, system shall notify the M
registration officer to re-create the list of potential
taxpayers for follow-up and investigation.
FR-01.1.4-09 If taxpayer is not found after investigation audit, the M
process will terminate. If taxpayer is not registered but
intelligence unit able to find supporting documents, the
intelligence units shall notify the registration officer
using the system.
FR-01.1.4-10 If taxpayer registers (including registration at Ministry M
of Trade) after the intelligence unit’s intervention, the
system shall flag taxpayer as potential non-compliant
for tax audit to determine opening balances.
FR-01.1.4-11 The system shall enable the registration officer to M
27
(Mandatory
(M)/Preferred (P)
review the list of potential taxpayers with supporting
documents from intelligence unit and submit to
registration team leader/process owner.
FR-01.1.4-12 The registration team leader/process owner reviews M
the list of potential taxpayers on the system and if the
list is not approved, flag the data with no follow-up
action and the case closes.
FR-01.1.4-13 If the list is approved, system shall send notification to M Notification template is
third party and taxpayer to block/stop transactions. configurable.
FR-01.1.4-14 System shall send TIN information to the MoTI to M
update the taxpayer’s business registry via the
interface facility. Other requirements under ‘TIN
Registration through Interface with Ministry of Trade
and Industry’ are fully applicable for MoR initiated TIN
registration process.
2.2.1.5. Request Voluntary Registration from Potential Taxpayer
28
ID Requirement Description Priority (Mandatory Remark
(M)/Preferred (P)
FR-01.1.5.1-01 System shall create notice to potential taxpayers to M

register.
FR-01.1.5.1-02 Registration team leader shall register the case in the M
system and assign it to registration officer. System
shall notify the registration officer regarding the
assignment.
FR-01.1.5.1-03 Registration officer collect more information about the M
potential taxpayer from internal data sources and third-
party systems. The information to be collected from
system includes but not limited to email address,
telephone address, business transactions, account
transactions, etc.
FR-01.1.5.1-04 System shall send automated short message or email M
reminders to the potential taxpayer. The system shall
also automatically call to potential taxpayer.
FR-01.1.5.1-05 The system shall consider each potential unregistered M Case
taxpayer as a case and should treat the flow as case Management
management with steps such as identify, review,
assign, approve, reject and others.
2.2.1.6. MoR Initiated Tax Type Registration
29
(M)/Preferred (P)
FR-01.1.5-01 It is required that system registers taxpayers for basic M

tax types based on the inputs provided during the TIN
registration process.
System shall identify potential list of non-registered tax

types based on audit and tax intelligence findings or
from the data warehouse by applying some business
rules defined by MoR. The potential list of non-
registered taxpayer in MoR should also consider tax
types.
FR-01.1.5-02 If potential taxpayers request for voluntary registration M
for tax types, sub process ‘01.1.6.1 Request Voluntary
Tax Type Registration’ will be triggered
FR-01.1.5-03 After one month (or any other agreed time during the M
course of system implementation), the system shall
check if the potential taxpayer is registered.
FR-01.1.5-04 If potential taxpayer is not registered within one month M
(or any other agreed time during the course of system
30
(M)/Preferred (P)
implementation), the system shall enable the

registration officer to create list of potential taxpayers
for follow-up and investigation using the system.
FR-01.1.5-05 System shall enable the registration team M
leader/process owner to review list of potential
taxpayers for further follow-up and investigation. As
the registration team leader/process owner approves
the list, the ‘11.3 Investigation Audit’ sub process will
be triggered to perform investigation for tax type.
FR-01.1.5-06 If the list is not approved, system shall notify the M Waiting time is
registration officer to re-create the list of potential configurable.
taxpayers for follow-up and investigation.
FR-01.1.5-07 After investigation, if supporting evidence of obligation M
to register as tax type company is not found, the
process ends.
FR-01.1.5-08 If supporting evidence of obligation to register as tax M
type company is found, system shall enable
registration officer to create list of taxpayers who have
not registered for tax type based on supporting
documents from intelligence unit.
FR-01.1.5-09 The system shall enable the registration officer to M

submit the list to registration team leader/process
owner for review and approval.
FR-01.1.5-10 If taxpayer registers after this intelligence units M
intervention, the system shall flag taxpayer as potential
non-compliant.
FR-01.1.5-11 The registration team leader/process owner reviews M
the list of taxpayers who have not registered for tax
type based on supporting documents and if the list is
approved by the registration team leader/process
owner, system will trigger enforcement action.
FR-01.1.5-12 If the list is not approved by the registration team M
leader/process owner, system shall flag the data with
‘No follow-up action – NFA’.
FR-01.1.5-13 The system shall allow registering multiple tax type M Multiple tax
instances per taxpayer based on preconfigured rules. account rules are
configurable.
FR-01.1.5-14 The system shall allow delaying of tax type registration M Tax type
effective date (the date as of which taxpayer is registration
expected to start filing) based on configurable rule. effective date is
configurable
31
2.2.1.7. Request Voluntary Tax Type Registration

(M)/Preferred (P)
FR-01.1.5.1-01 System shall create notice to taxpayers to register for M

tax type.
FR-01.1.5.1-02 Registration team leader shall register the case in the M
system and assign it to registration officer. System
shall send notification to the registration officer
regarding the assignment.
FR-01.1.5.1-03 Registration officer collects more information about the M
case from internal data sources and third-party
databases. The information to be collected from
system includes but not limited to email address,
telephone address, etc.
FR-01.1.5.1-04 System shall send automated short message or email M
reminders to the potential taxpayer. The system shall
also automatically call to potential taxpayer phone
number. This is a service based on
integration/interface with the Contact Center System.
FR-01.1.5.1-05 The system shall allow opening of cases for each tax M Case
32
(M)/Preferred (P)
type registration based on investigation and audit, and Management

should treat it in a case flow management model with
steps, delegations and approvals.
2.2.2. Deregistration, Deactivation and Reactivation
2.2.2.1. Temporary Deactivation

(M)/Preferred (P)
FR-01.2.1-01 The system shall allow taxpayer/tax agent to login to M

the e-services platform or appear to tax offices/tax
kiosk to fill deactivation forms and upload supporting
documents.
FR-01.2.1-02 The system shall enable taxpayer/tax agent to fill out M List of supporting
online temporary deactivation forms, attach supporting documents is
documents and submit to next level validation. If Configurable
taxpayer/agent leaves the request incomplete/in draft
mode for one week (or any other agreed time), system Waiting time is
33
(M)/Preferred (P)
has to terminate the process. configurable

FR-01.2.1-03 The system shall notify the taxpayer about the M
submission of temporary deactivation request. This
notification could be in print, email, SMS or available
on the e-services portal.
FR-01.2.1-03 Based on submitted deactivation request, system shall M
validate the documents and check status of latest filing
obligation. If the request and supporting documents
are not valid, system shall send notification to
taxpayer/tax agent to complete documents or file latest
tax return.
FR-01.2.1-04 The system shall assess the taxpayer’s risk level. The M
risk level determination depends on configurable
criteria. What is high risk score or low should also be
configurable in the system and be computed by
system automatically.
FR-01.2.1-05 As per system’s assessment, if the taxpayer risk level M
is high registration team leader/process owner
requests for tax audit (triggers sub process ’04. Tax
Audit’.
Based on the configurable business rules, system

shall or shall not calculate interest and penalty during
this period.
The audit team updates the taxpayer account based

on the tax audit results.
FR-01.2.1-06 The system shall check outstanding payment or debt M
for low-risk taxpayer or audited high risk taxpayer. If
there is outstanding payment, system shall send
notification of pending payment to the taxpayer. The
taxpayer effects payment following the steps specified
under sub process ’03.1 Payment’.
FR-01.2.1-07 If taxpayer fails to pay the outstanding debt in one- M Wait time is
month time (any configurable waiting time), system configurable.
shall send rejection notification of the deactivation
request to the taxpayer and process terminates.
FR-01.2.1-08 The system shall enable the registration officer to M Deactivation
review the deactivation request. If request is not rejection reasons
approved, system shall support the officer to prepare are configurable
reasons for rejection of deactivation request and Deactivation
submit. Upon submission, system sends notification of notice template is
rejection to the taxpayer. Deactivation rejection configurable
reasons are configurable. dDeactivation notice
template is configurable.
FR-01.2.1-09 If the request is approved by the registration officer, M
system shall send notification to the registration team
leader/process owner for second level of review and
approval.
FR-01.2.1-10 If request is not approved by team leader/process M
owner, system shall enable the registration team
leader to send rejection notification to the registration
officer. Registration officer then sends rejection
notification to taxpayer.
FR-01.2.1-12 If request is approved by team leader/process owner, M
system shall suspend the taxpayer tax account and
34
(M)/Preferred (P)
TIN number. System shall also send notification to

taxpayer about temporary deactivation.
FR-01.2.1-13 Upon expiration of agreed time period of deactivation, M
system shall automatically activate the taxpayer tax
account and TIN Number and at the same time send
notification to the taxpayer about the activation.
FR-01.2.1-14 Upon expiration of agreed time period of deactivation, M Waiting time will
system shall automatically activate the taxpayer, tax be configurable or
type registration and/or registration and at the same per the request of
time send notification to the taxpayer about the the taxpayer.
activation.
FR-01.2.1-15 Temporarily deactivated taxpayers, tax type M
registration and/or establishments should not be
considered as non-filers.
35
2.2.2.2. Reactivation before Agreed Time Period

(M)/Preferred (P)
FR-01.2.2-01 System shall allow taxpayer/tax agent to sign up in e- M

services platform.
FR-01.2.2-02 System shall enable taxpayer to prepare and submit M

reactivation forms and supporting documents. Upon
submission, system validates the request and
supporting documents. If the taxpayer/tax agent leaves
the request in draft mode for one week (any agreed
36
(M)/Preferred (P)
time), system shall terminate the process.

FR-01.2.2-03 System validates completeness of request and M
supporting documents. If request and supporting
documents are not valid, system sends notification to
the taxpayer requesting to complete documents.
FR-01.2.2-04 If the request and supporting documents are valid, M

system notifies registration officer to perform review.
FR-01.2.2-05 Registration officer reviews the reactivation request. If M

request is rejected, registration officer shall prepare
reasons for rejection of reactivation request and
system sends notification of rejection to the taxpayer.
FR-01.2.2-06 If registration officer accepts the reactivation request, M
he/she recommends reactivation and the
recommendation is notified to registration team
leader/process owner.
FR-01.2.2-07 Registration team leader/process owner assess the M
reactivation request. If reactivation request is
approved by the team leader/process owner, system
activates taxpayer TIN, tax type and tax account.
FR-01.2.2-08 If reactivation request is rejected, registration officer M
shall prepare reasons for rejection. System shall send
notification of rejection to the taxpayer.
37
2.2.2.3. Extension of Temporary Deactivation Period

(M)/Preferred (P)
FR-01.2.3-01 System shall enable taxpayer/tax agent/ta officer to log M

in the e-services platform
FR-01.2.3-02 System shall enable taxpayer/tax agent/tax officer to M
submit request for extension of temporary deactivation
period.
FR-01.2.3-03 System shall validate the request and completeness of M
supporting documents.
FR-01.2.3-04 If documents are not valid, system shall send M

notification to taxpayer/tax agent/ tax officer to
38
(M)/Preferred (P)
complete the documents.

FR-01.2.3-05 If documents are valid, system shall notify the M
registration officer to reviews the deactivation
extension request. If request is rejected, system shall
support the registration officer to prepare reasons for
rejections to extend temporary deactivation period and
send to taxpayer, tax agent or tax officer.
FR-01.2.3-06 If registration officer recommends to extend, system M
shall notify same to the registration team
leader/process owner. Process owner/team leader, in
turn assesses the extension request – see below.
FR-01.2.3-07 If registration officer recommends to extend, system M
shall notify same to the registration team
leader/process owner. Process owner/team leader, in
turn assesses the extension request.
FR-01.2.3-08 If request is rejected, system notifies the registration M
officer to prepare reasons for rejection to extend the
temporary deactivation period and system in turn
notifies taxpayer/tax agent/tax officer.
FR-01.2.3-09 If team leader/process owner approves extension M
request, system will extent the temporary deactivation
period and sends the notification about the extension
of temporary deactivation period to the tax payer/tax
agent/tax officer.
39
2.2.2.4. Deregistration for TIN Number

Mandatory
(M) / Preferred
(P)
FR-01.2.4-01 The system shall enable taxpayer/tax agent to fill out online M Waiting time is
deregistration for TIN forms, upload supporting documents and configurable.
submit to next level validation. If taxpayer/agent leaves the
request incomplete/in draft mode for one week (or any other
agreed time), system shall terminate the process.
FR-01.2.4-02 If taxpayer still have an active tax type, taxpayer shall deregister M
all tax type before it can deregister TIN Number.
System shall also receive taxpayer clearance request from

Ministry of Trade and Industry (MoTI) at the time taxpayer
applies for deregistration at MoTI.
40
Mandatory
(M) / Preferred
(P)
FR-01.2.4-03 Based on submitted deregistration request, system shall validate M
the document and check status of latest return filing.
If the request and supporting documents are not valid, system
shall send notification to taxpayer/tax agent to complete
documents and/or file latest tax return.
FR-01.2.4-04 If the deregistration request and supporting documents are M

complete, system shall trigger Taxpayer Clearance Process. The
deregistration will resume once the taxpayer is cleared by the
Taxpayer Clearance Process.
FR-01.2.4-05 System assesses the taxpayer risk level and if risk level is high M
registration team leader/process owner requests for tax audit
(triggers sub process ’04. Tax Audit’.
Based on the configurable business rules, system shall or shall

not calculate interest and penalty during this period.
The audit team updates the taxpayer account based on the tax
audit results.
FR-01.2.4-06 System assesses the taxpayer risk level and if risk level is low, M
system shall check outstanding payment or debt. If there is
outstanding payment, system shall send notification of pending
payment to the taxpayer. The taxpayer effects payment
following the steps specified under sub process ’03.1 Payment’.
FR-01.2.4-07 If taxpayer fails to pay the outstanding debt in one-month time M
(any agreed time), system shall send rejection notification of the
deregistration request to the taxpayer and process terminates.
FR-01.2.4-08 Using the system, the registration officer reviews the M Rejection reasons
deregistration request. If request is not approved, the officer should be
shall prepare reasons for rejection of deregistration request and configured.
submit via the system. Upon submission, system sends
notification of rejection to the taxpayer. Rejection reasons will be
listed out in the business rules and configured in the system to
serve as basis for approve/reject action.
FR-01.2.4-09 If the request is approved by the registration officer, system shall M
send notification to the registration team leader/process owner
for second level of review and approval. If request is not
approved by team leader/process owner, system shall send
rejection notification to the registration officer.
System shall also enable registration officer to send rejection

notification to the taxpayer.
FR-01.2.4-10 If request is approved by team leader/process owner, system M
shall deregister TIN and codify the tax record as deregistered
record. The system shall have the ability to archive past non
active/ de registered tax records. System shall also send
notification to taxpayer about deregistration.
FR-01.2.4-11 The system shall revoke active certificates, close all tax type M
registrations, close all establishments, close all enterprises,
deactivate all user accounts, trigger Disposal of Cash Register
process, and others as necessary.
FR-01.2.4-12 The system shall notify the status of this taxpayer to all other M
interfaced systems such as Customs, Ministry of Trade and
41
Mandatory
(M) / Preferred
(P)
Industry, etc to take their respective actions on the taxpayer
42
2.2.2.5. Deregistration for Tax Type
43
(M)/Preferred (P)
FR-01.2.5-01 The system shall allow taxpayer/tax agent to sign up in M

the e-services platform or enable taxpayer/tax agent to
come to tax kiosk or tax center and apply for tax type
registration
FR-01.2.5-02 The system shall enable taxpayer/tax agent to fill out M
online deregistration for tax type forms, upload
supporting documents and submit to next level
validation. If taxpayer/agent leaves the deregistration
request incomplete (in draft mode) for one week (or
any other agreed time), system shall terminate the
process.
FR-01.2.5-03 Based on submitted deregistration request, system M
shall validate the document and check status of latest
return filing. If the request and supporting documents
are not valid, system shall send notification to
taxpayer/tax agent to complete documents and/or file
latest tax return.
FR-01.2.5-04 If the deregistration request and supporting documents M
are valid, system shall check whether the
deregistration request is for excise tax or other tax
type.
FR-01.2.5-05 If deregistration request is for excise tax, team leader M
requests for inventory check and excise audit.
FR-01.2.5-06 If deregistration request is for other tax type, system M
shall assess the taxpayer’s risk level.
FR-01.2.5-07 As per systems assessment, if risk level is high, M
registration team leader/process owner requests for
tax audit (triggers sub process ’04. Tax Audit’.
The system shall enable audit team to update

taxpayer’s account based on tax audit results.
FR-01.2.5-08 System shall assess the taxpayer risk level and if risk M
44
(M)/Preferred (P)
level is low or taxpayer is audited in case high-risk,

system shall check outstanding payment or debt. If
there is outstanding payment, system shall send
notification of pending payment to the taxpayer. The
taxpayer effects payment following the steps specified
under sub process ’03.1 Payment’.
FR-01.2.5-09 If taxpayer fails to pay the outstanding debt in one- M Waiting time is
month time (any agreed time), system shall send configurable
rejection notification of the deregistration request to
the taxpayer and process terminates.
FR-01.2.5-10 If there is no outstanding payment, system notifies M
registration officer to review the deregistration request.
As the registration officer approve and submit the
deregistration request, system sends notification to
registration team leader/process owner.
FR-01.2.5-11 If request is not approved, the officer shall prepare M Deregistration and
reasons for rejection of deregistration request and deregistration
submit to the registration team leader using the system rejection reasons
are configurable.
FR-01.2.5-12 If the request is rejected by the registration team M
leader/process owner, system shall send notification to
the taxpayer/tax agent.
The level of deregistration request approvals can be
shortened as per ongoing requirements of the Ministry.
System shall have the flexibility to shorten and extend
the approval levels.
FR-01.2.5-13 If request is approved by team leader/process owner, M
system shall deregister taxpayer account changing the
status code of the account and adding an end date to
the tax account.
System shall also send notification to taxpayer about

deregistration of tax type.
FR-01.2.5-14 The system shall revoke active certificates. M
FR-01.2.5-15 The system shall not expect this tax type M

deregistration for filing.
FR-01.2.5-16 If the tax type is VAT, the system shall allow the officer M
to deregister the cash register or E-Invoicing. This
may imply integration between the ITAS and Fiscal
45
(M)/Preferred (P)
devices as deregistration of cash registers cannot

happen in ITAS but in the system that controls these
devices.
FR-01.2.5-17 If all tax type registrations of a taxpayer are M
deregistered, the taxpayer itself must also be
deregistered except individuals.
46
2.2.2.6. MoR Initiated TIN Deregistration
47
(M)/Preferred (P)
FR-01.2.6-01 Every day, system shall identify inactive taxpayers. M

System might fetch data from datawarehouse or check
from third party data if the entity is operational.
If the taxpayer is inactive, sub process ’01.2.10.1
Notice to inactive taxpayer’ sub process will be
triggered.
The ministry shall have well-articulated checklist that

defines inactive taxpayers.
FR-01.2.6-02 After three months (any other agreed time), system M
reviews taxpayer activity.
1. If taxpayer becomes active, the process will

end.
2. If taxpayer is inactive, system shall create list
of inactive taxpayers.
FR-01.2.6-03 If taxpayer is inactive, system shall send notification to M
taxpayer.
In parallel, registration officer contacts taxpayers for

activation. If registration officer requests grace period,
registration team leader/process owner review the
grace period request. As the grace period ends,
system shall review taxpayer activity.
FR-01.2.6-04 Based on system review, if taxpayer becomes active, M
the process ends. Else, system shall deregister the
taxpayer.
System shall handle the tax liability (interest and

penalty accruing during the grace period based on the
configurable business rules of MoR).
There should also be defined business rules for grace

period entitlements.
FR-01.2.6-05 Upon deregistration, the system shall notify the M

intelligence unit for potential tax fraud investigation.
System shall also send notification to Ministry of Trade

and Industry to deregister business license.
48
2.2.2.7. Notice to Inactive Taxpayer
49
(M)/Preferred (P)
FR-01.2.7.1-01 System shall create list of inactive taxpayers with M

VAT/other tax type account.
FR-01.2.7.1-02 System shall create notice to the taxpayer. M
FR-01.2.7.1-03 Collect email and telephone number of taxpayers from M

internal or third-party database.
FR-01.2.7.1-04 Send automated reminder via short message or email M
or trigger automated call to taxpayer
50
2.2.2.8. MoR Initiated Deregistration for Tax Type
51
52
(M)/Preferred (P)
FR-01.2.7-01 Every day, system shall identify taxpayers with inactive M

tax type accounts.
If the taxpayer is inactive, sub process ’01.2.9.1 Notice
to Inactive Taxpayer’ sub process will be triggered.
FR-01.2.7-02 After three months (any other agreed time), system M
reviews tax type account.
1. If tax type account becomes active, the

process will end.
2. If tax type account doesn’t become active,
system shall create list of inactive tax types.
FR-01.2.7-03 If tax type account is inactive, system shall send M
notification to taxpayer requesting to activate the tax
account.
In parallel, registration officer contacts taxpayers to

activate the tax type. If registration officer requests
grace period, registration team leader/process owner
review the grace period request. As the grace period
ends, system shall review tax type account.
FR-01.2.7-04 Based on system review, if tax type account becomes M
active, the process ends. Else, system shall
deactivate tax type.
FR-01.2.7-05 Upon deactivation of tax type system shall notify tax M
audit and the intelligence unit for potential tax fraud.
53

(M)/Preferred (P)
FR-01.2.9.1-01 System shall create list of inactive taxpayers with tax M What is inactive
type account. and what is not is
configurable
business rules.
FR-01.2.9.1-02 System shall create notice to the taxpayer. M Wait time is
configurable.
FR-01.2.9.1-03 System shall collect email and telephone number of M
taxpayers from internal or third-party database.
or trigger automated call (IVRS) to taxpayer.
54

(M)/Preferred (P)
FR-01.2.10.1-01 System shall collect information on income/expense/ M

account information.
FR-01.2.10.1-02 System shall create notice to the taxpayer. M
FR-01.2.10.1-03 Collect email and telephone number of taxpayers from M

internal or third-party database.
or trigger automated call to taxpayer.
55
2.2.3. Change Request
2.2.3.1. Change Notification
56
(M)/Preferred (P)
FR-01.3.1-01 System shall enable taxpayer to sign up in e-services M

platform.
FR-01.3.1-02 The System shall support the taxpayer/tax agent to M Which changes
prepare and submit change notification forms or require form and
update existing records and supporting documents. which changes
The change requests might include but not limited to can be modified
the following: on existing data is
 Address change (physical, configurable.
electronic)
 Name change
 Bank Account change
 Changes to taxpayer machinery and

others related to Excise tax.
 Change of fiscal year
 Change of manager/directors
 Change of shareholders
 Change of property (such as vehicle,

building)
 Tax centre change by Taxpayer or

Segmentation by MoR
 Change in retained earnings
 Increase in paid up capital
 Employee registration or
deregistration, and change details of
employees.
 Other changes
System shall also support mass update of all or any of

the above changes happening due to government
restructuring rather than taxpayer request. Example:
57
(M)/Preferred (P)
split of regions, sub city, zone, etc) and merger of

regions, sub cities, zones, etc.
FR-01.3.1-03 The System shall validate the change notification and M

supporting documents. If change notification/request
and supporting documents are not valid/complete, the
system sends notification to taxpayer/tax agent to
complete documents or complete forms as per
rejection notification details.
FR-01.3.1-04 If change notification/request and supporting M Process change

documents are valid, registration officer checks the Some changes
nature of request. If the notification is should be
change/amendment of premise or equipment, the automatically
‘01.1.2.1 Trader Verification Visit’ Sub process will be verified and
triggered. approved by
system.
Changes that
require officer
should be
configurable.
FR-01.3.1-05 If the change notification is complete and is accepted M
for processing, the system shall send confirmation
notification.
FR-01.3.1-06 If the change notification is other than amendment of M Changes that
premise or equipment, the registration officer will require the team
review and approve the request. Based on the leaders should be
approval, and if further team leader’s approval is not configurable.
required, system shall update the taxpayer’s master
data as per details in the change notification and notify
taxpayer that the change notification/request is
approved. The system Shall also enable taxpayer to
print updated TIN, VAT or other tax type certificate.
FR-01.3.1-07 The system shall notify taxpayer that the change M Notification
notification/request is approved. The system shall template is
keep printable version of the notification on e-services configurable.
portal.
FR-01.3.1-08 The system shall enable taxpayer to print updated TIN, M
VAT or other tax type certificate.
FR-01.3.1-09 If the change notification requires team leader/process M Configurable rule
owner approval, the officer submits the request to set.
58
(M)/Preferred (P)
team leader/process owner.

FR-01.3.1-10 Registration team leader/process owner receives M
approval notification from registration officers. He/she
reviews the change notification.
1. If the change request is approved, system
shall update the taxpayer’s master data as
per change notification and notify taxpayer
that the change request is approved and
completed.
2. System shall enable taxpayer to print TIN
certificate, VAT certificate or other tax type
certificate, if required. Based on preferences
of the Ministry, system shall enable to print
multiple tax types in one certificate or issue
separate certificate for each tax type.
3. Depending on the needs of the Ministry,
system shall have the functionality to
populate all registered tax types on the TIN
certificate.
Depending on the nature of changes and the Ministry’s
business rules some changes might be approved by
registration officers themselves and some others might
be approved by team leader/process owner. System
shall be flexible to accommodate these requirements.
FR-01.3.1-11 Upon approval of the change request, system shall M
maintain history of prior record (shouldn’t override prior
record with the new record).
FR-01.3.1-12 If team leader/process owner rejects the change M
notification, system shall send the rejection notification
to the registration officer. The rejection notification
shall contain details of rejection reasons.
Registration officer further notifies taxpayer about the

rejection of change request via the system.
FR-01.3.1-13 System shall have some validation and control rules to M
detect fake identities by cross matching with third party
data or other means.
59
2.2.3.2. Tax Agent Designation of Functionality by Taxpayer
60
(M)/Preferred (P)
FR-01.3.3-01 System shall enable taxpayer to sign up in the e- M

services platform.
FR-01.3.3-01 System shall enable taxpayer to fill request to be M

represented by tax agent in the system and upload
supporting documents. Among others, the signed
contract between the taxpayer and tax agent,
approved by document authentication and Review
Authority will be part of the supporting documents to
be uploaded here.
FR-01.3.3-02 System shall check tax agent’s status and risk level in M
the system.
FR-01.3.3-03 If tax agent is black listed, the system shall support the M
tax officer/contact center officer to retrieve and create
list of eligible tax agents and propose to taxpayer.
Based on officer’s proposal, taxpayer resubmit the
request.
FR-01.3.3-04 If the tax agent is eligible, system forwards the request M
for validation by tax agent.
FR-01.3.3-05 If tax agent rejects the request, system shall send M
rejection notification to tax officer/contact center
officer. Based on the rejection, tax officer/contact
center officer proposes another tax agent from list of
eligible tax agents.
FR-01.3.3-06 If the tax agent accepts designation, system shall M
assign taxpayer functionality to the tax agent so that
the tax agent can act in lieu of the taxpayer. The
taxpayer might give full or restricted designation to the
tax agent. The system shall provide list of services to
be performed by the tax agent including but not limited
to the following:
 To register in the name of the taxpayer
 To register tax type, establishment, ESIC
 To change details (such as address, bank

account…)
61
(M)/Preferred (P)
 To file and amend returns/annexes
 To make payments
 To apply various cases such as audit, refund,

…
 To receive refund money in the name of the

taxpayer
 To represent taxpayer for all
communications’
 To represent taxpayer in court and tax
appeals
 To deregister the taxpayer, etc
The system shall also support multiple tax agent

designation for a given taxpayer and taxpayer may
also continue to conduct transactions on its won
behalf.
62
2.2.3.3. Withdrawal of Tax Agent Designation
63
(M)/Preferred (P)
FR-01.3.2-01 The System shall enable taxpayer to log in e-services M

platform.
FR-01.3.2-02 The system shall enable taxpayer to fill request to M
discontinue tax agent representation and submit.
FR-01.3.2-03 The System shall discontinue tax agent assignment of M
taxpayer functionality.
The system shall request confirmation from taxpayer if M
a request to discontinue representation came from tax
agent.
FR-01.3.2-04 The system shall send notification that tax agent is no M
longer representing the taxpayer automatically if
requested by taxpayer or after approval if requested by
tax agent. The system shall also send same
notification to the tax agent.
FR-01.3.2-05 If taxpayer wants to change tax agent, sub process M
‘01.3.3 Tax Agent Designation of Functionality’ will be
triggered. If taxpayer doesn’t want to change tax
agent, the process terminates.
FR-01.3.2-06 Once a representation is discontinued, the system M
shall allow the taxpayer or a new designated tax agent
to represent the taxpayer, and handle in-progress and
future transactions.
64
2.2.3.4. Merger and Acquisition
65
(M)/Preferred (P)
FR-01.3.4-01 System shall enable taxpayer/tax agent to request for M

merger of taxpayers as per detailed business rules of
the Ministry.
FR-01.3.4-02 System shall facilitate merger of taxpayers under the M
following possible scenarios:
1. Transfer all tax liabilities, open transactions
and other relevant data of the ceasing
company to existing/continuing company;
2. Deregister merging companies and transfer
the tax obligations, open transactions and
other tax related information of merging
companies to the newly established
company;
3. System shall deregister the TIN of ceasing
company from the system as per details of
requirements for deregistration process.
System shall control reissuance of the
ceasing company TIN number for new
taxpayers for purpose of ceased company.
4. System shall deregister the tax type of
ceasing company after the balances on the
taxpayer account being transferred to the
existing company or newly established
company.
FR-01.3.4-03 System shall send merger and acquisition information M
to involved taxpayers.
FR-01.3.4-04 System shall notify Ministry of Trade and Industry to M
update the business registry (deregister business
license of merged entity/entities) as per details of
deregistration requirements.
Note: Vendor might provide better solution for this

requirements considering the existing business rules
of the Ministry and amended Commercial Code of
Ethiopia.
66
2.2.3.5. Deregistration for Merger and Acquisition

(M)/Preferred (P)
FR-01.3.4.1-01 System shall enable taxpayer/tax agent/tax officer to M

prepare and submit deregistration for TIN forms and
supporting documents
67
(M)/Preferred (P)
FR-01.3.4.1-02 If taxpayer has no active tax account, system shall M

validate documents and check latest tax return.
FR-01.3.4.1-03 If request is not valid, system shall send notification to M

complete the documents or file pending tax returns.
FR-01.3.4.1-04 If request is valid, system shall assess the risk level. M
a. If risk level is low, system shall check

outstanding payment or debt.
b. If risk level is high, system shall flag to the

team leader to request for tax audit. Tax
audit subprocess will be triggered.
FR-01.3.4.1-05 System shall enable the audit team to update taxpayer M

account based on tax audit results.
FR-01.3.4.1-06 If taxpayer has outstanding payment, system shall M

update parent company tax account with pending
payment (payment sub process will be triggered).
FR-01.3.4.1-07 If taxpayer has no outstanding payment, the system M

shall enable the registration officer to assess
deregistration request. If request is rejected, system
shall send notification of rejection to taxpayer/tax
agent/tax officer.
FR-01.3.4.1-08 If the deregistration request is accepted, system shall M

deregister TIN and clear tax account.
FR-01.3.4.1-09 System shall deregister taxpayer identification number M

(TIN) and send notification to taxpayer/tax agent/tax
officer and Ministry of Trade and Industry to trigger
business license deregistration.
Note: Vendor might provide better solution for this

requirements considering the existing business rules
of the Ministry and amended Commercial Code of
Ethiopia.
68
2.2.3.6. Direct Debit Authorization Establishment

(M)/Preferred (P)
FR-01.3.5.1-01 System shall enable taxpayer to login to the system or M

come to tax kiosk/tax office and fill request form for
Direct Debit Payment Authorization. The direct debit
payment authorization might be applicable for debt
instalment payment or payment of any tax liability
authorized by taxpayer.
FR-01.3.5.1-02 System shall also enable the taxpayer to call IVRS, M

and provide TIN# and secret password to request for
direct debit payment authorization.
FR-01.3.5.1-03 The system shall enable the taxpayer to select either M

debit or credit type.
If debit type, system shall enable taxpayer to provide

bank account details. If it is credit type, system shall
enable taxpayer to provide credit card information.
FR-01.3.5.1-04 Based on provided information system shall send M

direct debit authorization request to the bank or credit
card provider.
FR-01.3.5.1-05 If request is approved, system shall store bank or M

credit card information and in the database.
System shall also send confirmation notice to

taxpayer/tax agent indicating that the direct debit
69
(M)/Preferred (P)
payment request is approved.
If request is rejected, system shall send notification of

failure to authorize request for direct debit
authorization.
2.2.3.7. Direct Debit Update

(M)/Preferred (P)

come to tax kiosk/tax office and fill request form for
update of bank account for direct debit payment.
FR-01.3.5.2-02 The system shall enable the taxpayer to submit M

updated bank account information and updated credit
card information.
FR-01.3.5.2-03 Based on provided update information, system shall M

send to the bank or credit card provider such as VISA
70
(M)/Preferred (P)
or Mastercard.
FR-01.3.5.2-04 If request is approved, system shall save bank account M

or credit card update information in the database and
send approval notification to taxpayer/tax agent
indicating that update is completed.
FR-01.3.5.2-05 If request is rejected, system shall send notification of M

failure to authorize updated bank account/credit card
information.
2.2.3.8. Direct Debit Deletion

(M)/Preferred (P)

come to tax kiosk/tax office and fill request form to
delete direct debit payment.
FR-01.3.5.3-02 System shall delete the bank account and credit card M
information or end date the direct debit.
71
2.2.3.9. Tax Center Change

(M)/Preferred (P)
FR-01.3.6-01 Taxpayer shall have tax clearance to request address M

change for Ministry of Trade and Industry (MoTI).
System shall enable taxpayer to submit tax clearance
and fill request for tax center change.
FR-01.3.6-02 System shall enable the taxpayer to fill the tax center M
change and upload supporting documents.
FR-01.3.6-03 System shall suspend taxpayers tax account and M
enable taxpayer to process a special type of clearance
prepared for the purpose of tax center change.
System shall generate the clearance to the taxpayer.
System shall also notify MoTI to update taxpayer’s

records with new address.
FR-01.3.6-04 System shall enable to close all taxpayer accounts if M
taxpayer fulfills the criteria.
FR-01.3.6-05 System shall enable to change the tax center and M
72
(M)/Preferred (P)
store the new taxpayer’s address.

FR-01.3.6-06 System shall send new TIN certificate and tax type M
certificates with the new tax center/new address.
73
2.2.4. Tax Agent Licensing and Monitoring
2.2.4.1. Registration of Tax Agent by MoR
74
(M)/Preferred (P)
FR-01.4.1-01 Periodically, registration officer announces tax agent M Manual task

recruitment in the newspaper/other media
FR-01.4.1-02 System shall allow tax agent to apply and submit M

FR-01.4.1-03 System shall enable the registration officer to review M
the application and supporting documents.
FR-01.4.1-04 If registration officer needs additional information, M
system shall enable him/her to requests tax agent to
update application form and supporting documents.
FR-01.4.1-05 If registration officer rejects the tax agent’s application, M
system shall send rejection notification with details of
reasons for rejection.
FR-01.4.1-06 If the tax agent’s application and supporting M
documents pass the registration officers validation,
registration officer sends invitation for written test
using the system
FR-01.4.1-07 Tax affairs education unit administers written M
examination using the system.
FR-01.4.1-08 System shall send examination results to tax agency M
applicants.
FR-01.4.1-09 System shall support the registration officer to review M
written examination results in the system.
FR-01.4.1-10 System shall support registration team leader/process M
owner to review the proposed tax agent list based on
examination results. If applicants are rejected, system
shall send rejection notification to the tax agent with
details of reasons for rejection including written
examination results.
FR-01.4.1-11 If applicant is accepted, system shall send notification M
and requesting tax agents to register based on
examination results
75
2.2.4.2. Tax Agent Training and Certification
76
(M)/Preferred (P)
FR-01.4.1.1-01 System shall enable training institute to send invitation M

to do training for eligible tax agents.
FR-01.4.1.1-02 System shall facilitate reviewing invitation and confirm M

attendance
FR-01.4.1.1-03 Training institute shall review the training quota and M
conduct the training.
FR-01.4.1.1-04 System shall support training institute to assign M

trainers
FR-01.4.1.1-05 System shall support administering examination to M

trainees and notify post training examination results
FR-01.4.1.1-06 System shall enable the training institute send training M

certificate to the tax agent.
FR-01.4.1.1-07 System shall facilitate conducting post training M

evaluation and prepare report.
77
2.2.4.3. Registration of Training Institute
78
(M)/Preferred (P)
FR-01.4.2-01 System shall enable tax training institute to log in to e- M

services platform.
FR-01.4.2-02 System shall enable the training institute to submit tax M

training institute registration forms and upload
FR-01.4.2-03 System shall validate completeness of data captured M

in the registration form and supporting documents.
FR-01.4.2-04 If data is incomplete, system shall send notification to M

the institute to complete the missing attributes in the
form and supporting documents.
FR-01.4.2-05 If data is complete, system shall notify registration M

officer to review the request. If there are missing data
after the officer’s review, system shall enable the
officer to provide feedback and allow the institute to
resubmit
FR-01.4.2-06 If request is rejected by the registration officer, system M
shall notify the tax training institute with rejection
details.
FR-01.4.2-07 If request is approved, system shall generate tax M

raining institute unique license and notify the institute
about successful completion of the request.
Enable the training institute to publish the certificate.
79
2.2.4.5. Registration of Tax Agent Firm

(M)/Preferred (P)
FR-01.4.3-01 System shall enable tax agent to login to e-services M
80
(M)/Preferred (P)
platform.
FR-01.4.3-02 System shall enable tax agent firm registration forms M

and upload supporting documents.
FR-01.4.3-03 System shall enable the registration officer to validate M

documents. If documents are not complete, system
shall notify tax agent firm to fulfill missing data. If
documents are valid, system shall notify registration
officer to review the registration request.
FR-01.4.3-04 If request is approved, system shall send notification to M

team leader/process owner for further review and
approval. The two-level approval might be reduced to
one level based on the ongoing requirements of the
Ministry during implementation.
FR-01.4.3-05 System shall enable team leader/process owner to M

review the registration request.
a. if request is rejected, system shall notify the

registration officer with details of rejection
b. If request is approved, system shall generate

tax agent firm license
FR-01.4.3-06 System shall enable the tax agent firm to print the M
agency license.
81
2.2.4.6. Monitoring of Tax Agent Progress and Activities
82
Mandatory
(M)/Preferred (P)
FR-01.4.4-1 System shall enable the tax agent to prepare and M
submit annual report on progress and activities.
FR-01.4.4-2 System shall enable the registration officer to check if M
tax agent has submitted tax agent report or not.
FR-01.4.4-3 If tax agent is not submitting periodic reports, system M
shall send reminder notifications to the tax agent. Tax
agent submits the report and process starts again.
the progress and activities report.
FR-01.4.4-5 The system shall identify key findings and updated the M
risk level of the agent based on configured rules.
FR-01.4.4-6 The system shall provide various reports on activities M
of agents as well as key findings of agent assessment.
This report can be viewed by officer and team leader.
FR-01.4.4-7 The system shall allow the registration officer and M Possible next actions
registration team leader to review key findings and could be
recommendations from the system, and approve next  Warning letter
action.  Start revoking
process
Checklist to monitor the work of the tax agent can be a  Investigation
configurable business rule for the ITAS to determine and audit
the level of good work by the agent. Checklist could  Others
include but not limited to the following:
 Number amended returns due to

erroneous data
 Feedback from taxpayer
 No of designation changes per year.
 Others
Depending on the checklist the risk level of the agent

can be updated. The risk level determines the revoking
of license. The process should extend to Revoke
license sub-process.
leader/process owner to review the tax agent activities
and report. If there are no findings, system shall
enable the team leader/process owner to update risk
level of the agent. If the team leader/process owner
has no findings, the process ends.
FR-01.4.4-9 If risk level of the tax agent is low, share M
feedback/corrective action to tax agent.
FR-01.4.4-10 If risk level is high, the system shall enable the M
registration officer to recommend revokal of the
license.
leader/process owner to review the recommended
revokal request. If team leader approves the
83
Mandatory
(M)/Preferred (P)
recommended revokal, system shall revoke the agents
license and send notification to tax agent whose
license is revoked with details of reasons why license
is revoked.
2.2.4.7. Renewal of Tax Agent License

Mandatory
(M)/Preferred (P)
FR-01.4.5-1 System shall enable the tax agent to submit request M
for renewal of tax agent license and upload supporting
documents.
System shall also prompt tax agent that renewal of

license is coming up based on configurable number of
days in advance, with follow-up reminders and notice
of expiry when that day arrives.
FR-01.4.5-2 System shall review the request and supporting M
documents.
FR-01.4.5-3 If the request is not duly filled and supporting M
documents are not complete, system shall notify the
84
Mandatory
(M)/Preferred (P)
agent to resubmit request and upload missing
documents.
FR-01.4.5-4 If request form is duly filled and supporting documents M
are complete, system shall check pending balance.
FR-01.4.5-5 If there is outstanding payment expected from tax M
agent, system shall send payment notification to the
tax agent and ’03. Payment’ sub process will be
triggered.
FR-01.4.5-6 If there is no outstanding payment expected from tax M
agent, system shall notify registration officer for
review.
request for renewal of tax agent license.
FR-01.4.5-8 If registration officer rejects the request, system shall M
issue notification of cancellation tax agent license to
the tax agent.
FR-01.4.5-9 System shall enable taxpayer to approve the renewal M
request.

leader/process owner to review tax agent license
renewal request.
FR-01.4.5-11 If the registration team leader/process owner rejects M
the request, system shall issue notification of
cancellation of tax agent license.
FR-01.4.5-12 If the registration team leader/process owner approves M
the license renew request, system shall issue renewed
tax agent license.
85
2.2.4.8. Tax Agent Clearance (Yearly)

Mandatory
(M)/Preferred (P)
FR-01.4.6-1 System shall enable tax agent to submit yearly M
application for tax agent clearance.
System shall also prompt tax agent that clearance of

license is coming up based on configurable number of
days in advance, with follow-up reminders and notice
of expiry when that day arrives.
FR-01.4.6-2 System shall review clearance request and check M

FR-01.4.6-3 If documents are not complete, system shall notify the M
agent to submit missing documents.
FR-01.4.6-4 If documents are complete, system shall check M
pending balance.
FR-01.4.6-5 If there is outstanding payment, the system shall send M
payment notification to tax agent and sub process ’03.
Payment’ will be triggered. If tax agent fails to pay
before next filing period or less than one month, send
default notification to the tax agent.
FR-01.4.6-6 If there is no outstanding payment, issue tax agent M
clearance letter and notify the tax agent.
FR-01.4.6-7 Additional Requirements under tax agent licensing and M
monitoring include:
Ability to capture (online or batch) officer information,

including a history of these relationships.
86
Mandatory
(M)/Preferred (P)
FR-01.4.6-8 Provide Agent effective dating and ability to track M
periods for which the Agent is authorized
(responsible).
FR-01.4.6-9 Ability to inquire and report by agent, advocate, paid M
preparer, representative, agents, power of attorney,
lawyer, accountant, etc. (This would allow inquiries
and reports to show all taxpayers served by the party).
FR-01.4.6-10 M
Provide online display of update history.
FR-01.4.6-11 Ability to track begin, end, and reinstate dates for M
businesses.
FR-01.4.6-12 Ability to capture and display a history of all changes M
made to any taxpayer identification data.
FR-01.4.6-13 Provide for and display a user ID, date and time of M
update and code for source of information and code
for update reason for all user or batch updates to data.
FR-01.4.6-14 Ability to accept a batch feed from other sources for M
the purpose of setting up Entities (Taxpayers) and
Accounts. This batch feed process should invoke the
edit rules required for all Entity and Account data.
FR-01.4.6-15 Ability to format and standardize data received from M
external input prior to loading.
87
2.2.4.9. Registration of Tax Agent by AABE

(M)/Preferred (P)
FR-01.4.7-01 System shall enable Accounting and Auditing Board of M

Ethiopia (AABE) officer to register tax agents in ITAS.
Note: Other tasks in this process are manual.
88
2.2.5. Record Management
2.2.5.1. Archive Document

Mandatory
(M)/Preferred (P)
FR-01.5.1-1 System shall enable users to request archival of M
documents.
FR-01.5.1-2 System shall enable archive officer level 5 to receive M
and check the document.
FR-01.5.1-3 If archive officer level 5 need clarification, system shall M

enable him/her request the clarification from user.
FR-01.5.1-4 If archive officer level 5 doesn’t need clarification, M
system shall enable archive officer level 7 to encode
document into excel.
FR-01.5.1-5 System shall enable archive officer level 5 to open and M
review the encoded file.
FR-01.4.7-6 System shall enable archive officer level 5 to archive M
hard copy document.
89
2.2.5.2. Dispose Document

Mandatory
(M)/Preferred (P)
FR-01.5.2-1 System shall check document that expires (pass M
retention period).
FR-01.5.2-2 System shall send notification to user/s of document M
that the retention period expired.
FR-01.5.2-3 System shall enable user to review document where M
the retention period has expired.
FR-01.5.2-4 If extension of retention period is required, system M
shall enable the user to extend document retention
period.
FR-01.5.2-5 If user doesn’t want extension of retention period, user M
shall send request to dispose document to archives
unit.
FR-01.5.2-6 System shall enable archive officer to dispose the M
document.
FR-01.5.2-7 System shall enable the archive officer to generate M
report evidence of disposal of documents.
90
2.2.6. Tax Clearance

Mandatory
(M)/Preferred (P)
FR-01.6-1 System shall enable taxpayer to submit tax clearance M
forms and supporting documents depending on the
nature of clearances to be processed. The types of
clearance request include but not limited to:
 To renew business license
 To process bank loan
 Annual registration and technical test of
vehicles and construction machinery
 To change plate number and insurance
 Change organization name and address
 Transfer capital ownership
 Merger
 To transfer ownership of trade store by
selling, gift, inheritance,
 Cost sharing clearance
 Employment taxes, and other types of
clearances
FR-01.6-2 If the taxpayer leaves the clearance request in draft M
91
Mandatory
(M)/Preferred (P)
mode, system shall terminate the process in one week
(any agreed time period)
FR-01.6-3 System shall validate document and check latest filing M
of returns.
FR-01.6-4 If request is not valid, system shall send notification to M
complete the documents and submit latest filing of
returns.
FR-01.6-5 If request is valid, system shall assess the risk level. M
FR-01.6-6 If risk level is high, system shall enable registration M

team leader/process owner request for tax audit.
Upon this request ’04. Tax Audit’ sub process will be
triggered.
FR-01.6-7 System shall enable the audit team to update the M
taxpayer account based on tax audit results.
FR-01.6-8 System shall check outstanding payable balance of M
the taxpayer
FR-01.6-9 If risk level is low, system shall check outstanding M
payable balance of taxpayer.
FR-01.6-10 If there is outstanding payable balance, system shall M
send notification of pending payment and ’03.
Payment’ sub process will be triggered.
FR-01.6-11 If taxpayer fails to pay in one-month time (other agreed M
time period), system shall send rejection notification of
clearance request to taxpayer.
FR-01.6-12 If there is no outstanding payable balance, clearance M
officer shall assess the tax clearance request.
FR-01.6-13 If clearance officer rejects the request, system shall M
send rejection notification to taxpayer.
FR-01.6-14 If clearance officer approves the request, system shall M
send notification to team leader/process owner for
second round of review and approval.
FR-01.6-15 System shall enable team leader/process owner to M
review and approve the clearance request.
FR-01.6-16 If clearance request is approved by the team M
leader/process owner, system shall notify taxpayer
and generate clearance letter.
There are a few aspects to consider a Tax

Clearance:
1) Tax clearance letter or certificate must have a

validity period. Usually, it’s between 6 moths
to one year. After this, a new letter or
certificate is issued based on the behavior of
the taxpayer.
2) Tax Clearance should be an e-services feature

which taxpayers can access on their portal. A
taxpayer who has no liabilities and meets all
conditions should be able to print a Tax
Clearance Certificate on their own.
3) The Tax Clearance Certificate or letter can be

digitally signed.
92
Mandatory
(M)/Preferred (P)
FR-01.6-17 If clearance request is rejected by team leader or M
process owner, system shall send rejection notification
to taxpayer.
2.2.7. Asset Registration

Mandatory
(M)/Preferred (P)
FR-01.7-1 System shall enable taxpayer/tax agent to sign up in M
the system.
FR-01.7-2 System shall enable taxpayer to fill asset information M
in the electronic form and upload supporting
documents.
The system shall capture the details of the properties
such as date of purchase, owners details, cost,
salvage, date placed in use, useful life, serial number,
location, size, nature of property
(commercial/residential), type of construction, and
other attributes of the fixed asset, etc.
93
Mandatory
(M)/Preferred (P)
FR-01.7-3 System shall enable officer to check contents captured M
in the form and supporting documents. If documents
are complete, system notifies team leader to review
the form and documents.
FR-01.7-4 System shall enable team leader to verify the M
application form/asset information captured in the
system and supporting documents.
FR-01.7-5 The system shall also allow the uploading of pictures M
of the property in various formats (JPEG, Bitmap,
PNG, etc).
FR-01.7-6 The system shall generate a unique property M
identification number upon the successful recording of
all details of the property.
FR-01.7-7 The system shall record the ownership of the recorded M
properties by linking the property IDs with the owner’s
Taxpayer Identification Number (TIN).
FR-01.7-8 If documents are fulfilled and form is correctly filled, M
system shall enable team leader to prepare the
certificate and pass to the process owner.
FR-01.7-9 System shall enable process owner to review data, M
approve request and issue the certificate.
FR-01.7-10 System shall enable the officer to send the certificate M
to taxpayer and send notification to taxpayer stating
that request is completed.
FR-01.7-11 System shall also support receiving taxpayers asset M
information from third party systems on real time basis.
FR-01.7-11 The system shall allow the joint ownership of M
properties to be recorded and reflected in the
corresponding taxpayers’ records.
FR-01.7-12 The system shall allow taxpayers to register for M
property ownership through both manual and online
submission channels, based on pre-defined forms and
formats.
FR-01.7-13 The system shall allow tax officers to enter property M
ownership details when they are received through
manual submission channels.
FR-01.7-14 The system shall allow taxpayers to request M
modifications to property registration information via a
workflow-based approval system and supply any
necessary supporting documentation required for
verification (e.g. change in ownership with supporting
documents such as transfer deeds).
FR-01.7-15 The system shall allow the tax authority to make M
modifications to the property information with the
necessary supporting documentation and approvals.
The system shall maintain an audit trail of the
modifications to property registration details.
FR-01.7-16 The system shall allow for the definition and M
configuration of tax rates for properties based on the
applicable parameters defined in the relevant
legislation.
FR-01.7-17 The system shall generate a consolidated list of M
properties and their details including ownership and
history.
FR-01.7-18 Interface Requirements: Massive asset data is M
expected to be imported from third party systems
through interface. For example, Vehicles related
information from Ministry of Transport/Transport
94
Mandatory
(M)/Preferred (P)
Authority; Machineries from Fixed Asset records of
taxpayers’ ERP systems and related third party
systems.
2.2.8 Tax Expenditures

2.2.8.1 Tax Expenditure Registration (Tax Holiday, Exemption, Concession,
Special Grant)
95
Mandatory
(M)/Preferred (P)
FR-01.8.1-1 System shall enable taxpayer/tax agent to sign up in M
the system.
FR-01.8.1-2 System shall provide an option to define obligation M
exemptions and exemption periods. e.g. an option
for marking of taxpayers enjoying specific incentives
or privileges (Tax Holidays)
FR-01.8.1-3 System shall enable taxpayer to submit tax M
expenditure/tax holiday registration forms and
FR-01.8.1-4 Types and implications of holidays should be M
configurable. System shall also enable to qualify if:
 Filing is required during the holiday period
 The tax holiday is ESIC based or tax type

registration based,
 The tax holiday is partial or full;
FR-01.8.1-5 System shall validate the registration form and M

supporting documents. If documents are valid, system
shall send notification to the registration officer to
assess request for tax expenditure request.
FR-01.8.1-6 If the form and supporting documents are not valid, M
system shall send rejection notification to taxpayer to
complete the documents.
FR-01.8.1-7 System shall enable registration officer to determine M
suitability of request based on defined criteria. If
request is rejected, system shall notify the rejection to
taxpayer.
FR-01.8.1-8 If request is approved by the registration officer, M
system shall send approval notification to registration
team leader/process owner. If a request is approved
by the registration team leader and director’s approval
is not required, system shall store the request in the
system with Approved/complete status.
If request is rejected by registration team

leader/process owner, system shall notify taxpayer
about the rejection.
FR-01.8.1-9 If request is approved by the registration team M
leader/process owner, and if approval is required by
the registration director as per the business rules,
system notifies registration director to assess the
request. If request is approved by registration director,
and approval is required from the State Minister,
system shall send approval notification to MoR State
Minister. If the request is rejected by registration
director, system shall notify registration team
leader/process owner with rejection details.
FR-01.8.1-10 If approval from the State Minister is required as per M
the business rule, system shall enable the State
Minister to approve the tax expenditure request.
System shall also send approval notification to
taxpayer along with tax holiday certificate.
System shall also allow taxpayer to print the tax

expenditure/tax holiday certificate.
FR-01.8.1-11 System shall enable to maintain remit tax payable by M
96
Mandatory
(M)/Preferred (P)
taxpayers with tax exemption status, but apply other
compliance obligations
FR-01.8.1-12 System shall enable to review tax exemption status M
after configured period and suspend status using a
checklist
2.2.8.2. Tax Expenditure Monitoring and Evaluation
97
Mandatory
(M)/Preferred (P)
FR-01.8.2-1 System shall enable policy analysts feedback on the M
tax holiday/tax expenditure and other benefits
administered to taxpayers.
FR-01.8.2-2 System shall enable directorates/business unites, M
branches, etc to submit their feedback and
recommendations on tax expenditure.
FR-01.8.2-3 System shall enable the intelligence unit to submit M
findings about tax expenditures to policy analysts.
FR-01.8.2-4 System shall enable the policy analysts to check M
quality of feedback
FR-01.8.2-5 System shall enable policy analyst to evaluate the M

feedbacks and develop report.
FR-01.8.2-6 System shall enable the policy analyst to create M
recommendations about tax expenditure/tax holidays
and submit to the team leader.
FR-01.8.2-7 Registration team leader review the policy M
recommendations and send report to
branches/business units, etc. If approval of director is
required, team leader submits the report for director’s
approval. If director rejects the report, rejection
notification will be sent back to the team leader with
rejection details.
FR-01.8.2-8 If director approves the report and State Minister’s M
approval is required, system shall send the report to
State Minister’s approval. If the State Minister rejects
the report, rejection notifications will be sent back to
the director with rejection details.
2.2.8.3. Tax Holiday Closure
98
Mandatory
(M)/Preferred (P)
FR-01.8.1-1 System shall create list of taxpayers whose tax M
expenditure/holiday is coming to an end. The tax
administration or eligible third party might also initiate
tax holiday closure.
FR-01.8.1-2 System shall create notice to taxpayer. M
FR-01.8.1-3 System shall retrieve email and telephone addresses M
of taxpayers from internal or third-party database.
FR-01.8.1-4 System shall send automated reminder to taxpayer via M
SMS or email.
FR-01.8.1-5 System shall give automated call to taxpayer informing M
that the tax expenditure/holiday came to an end.
FR-01.8.1-6 System shall start accounting of tax M
2.2.8.4. Change Update Tax Expenditure Registration
99
Mandatory
(M)/Preferred (P)
FR-01.8.4-1 System shall enable taxpayer/tax agent to sign up in M
the system.
FR-01.8.4-2 System shall enable taxpayer to submit tax M

expenditure/tax holiday change request forms and
FR-01.8.4-3 Types and implications of holidays should be M
configurable. System shall also enable to qualify if:
 Filing is required during the holiday period
 The tax holiday is ESIC based or tax type

registration based,
 The tax holiday is partial or full,
100
Mandatory
(M)/Preferred (P)
FR-01.8.4-4 System shall validate the tax expenditure change M
request form and supporting documents. If documents
are valid, system shall send notification to the
registration officer to assess request for tax
expenditure request.
FR-01.8.4-5 If the change request form and supporting documents M

are not valid, system shall send rejection notification to
taxpayer to complete the documents.
FR-01.8.4-6 System shall enable registration officer to determine M
suitability of request based on defined criteria. If
request is rejected, system shall notify the rejection to
taxpayer.
FR-01.8.4-7 If request is approved by the registration officer, M
system shall send approval notification to registration
team leader/process owner. If request is approved by
the team leader/process owner, the approved request
shall be stored in the system. If request is rejected by
registration team leader/process owner, system shall
notify taxpayer about the rejection.
FR-01.8.4-8 If request is approved by the registration team M
leader/process owner and additional approval is
required from the registration director, system notifies
registration director to assess the request. If request
is approved, system shall send approval notification to
registration director. If the request is rejected, system
shall notify registration team leader/process owner.
FR-01.8.4-9 System shall enable the registration director to review M
the request and approve. If further approval from the
State Minister is required, system shall notify the
director State Minister. If director rejects the change
request, system shall notify the team leader/process
owner with the rejection details.
FR-01.8.4-10 If approval from the State Minister is required as per M
the business rule, system shall enable the State
Minister to approve the tax expenditure request.
System shall also send approval notification to
taxpayer along with tax holiday certificate.
System shall also allow taxpayer to print the tax

expenditure/tax holiday certificate.
1 TIN registration statistics: provide a range of reports with software selectable criteria including:
101
a. TIN counts per location-range, type-of-taxpayer (natural person, company etc), industry-business
codes, registered tax-types, etc.
b. TIN applications – counts of TIN applications received per date range, processing status, location-
range, type-of-taxpayer (natural person, company etc.), industry-business codes, registered tax-types,
etc.
c. Requests for updates – counts of request received per data range, processing status, location-range,
type-of-taxpayer (natural person, company etc.), industry-business codes, registered tax-types, etc
d. Requests for retirement – counts of request received per data range, processing status, location-
range, type-of-taxpayer (natural person, company etc.), industry-business codes, registered tax-types,
etc.
e. Merger statistics – counts of business processes to resolve replicated TIN per data range, processing
status, location-range
2 Tax-type registration statistics: provide a range of reports with software selectable criteria including:
a. Tax-type registration counts per location-range, type-of-taxpayer (natural person, company etc),
industry-business codes, registered tax-types, etc
b. Tax-type registration applications – counts of Tax-type registration applications received per date
range, processing status, location-range, type-of-taxpayer (natural person, company etc), industry-
business codes, registered tax-types, etc
c. Requests for updates – counts of request received per tax-type, data range, processing status,
location-range, type-of-taxpayer (natural person, company etc.), industry-business codes, etc.
d. Requests for deregistration – counts of request received per tax type, data range, processing status,
location-range, type-of-taxpayer (natural person, company etc.), industry-business codes, etc.
e. Count of registered taxpayers per tax-type, location, sector, legal status (company, partnership, sole
trader) and by registration category, statutory and voluntary with sub-totals and totals
f. Listing of associated TINs for any selected TINs together with association type.
g. Listing of taxpayers with de-registration pending per tax type
2.2.9. Report Requirements

 Number of Filers by Tax Center, Sector, etc (Filing)
 Number of Registered, deactivated, deregistered taxpayers listing, tax agents listing, and
other statistical reports
 List of active and inactive taxpayers
 List of taxpayers with their tax types
 Clearance report
 Count of Services Rendered to Tax payers (Duration of Service)
 Taxpayers by Tax Type
 Assessment Notice Distribution
 Tax Review Case Management
 Tax holiday privileged taxpayers list
 Expired tax holidays
3. Annexures
102
Annex 1. List of Acronyms
Abbreviations/
Definition
Acronym
BPT Business Process Transformation
BPMN Business Process Modeling and Notation
BRD Business Requirement Document
FRD Functional Requirement Document
ITAS Integrated Tax Administration System
MoR Ministry of Revenues
TTO Tax Transformation Office
Annex 2. Requirement Prioritization Convention

Value Rating Description
1 Mandatory This requirement is critical to the success of the project. The project will
not be possible without this requirement.
2 Preferred This requirement is somewhat important, as it provides some value but
the process can proceed without it.
Annex 3. Glossary of Terms

[If needed, identify and define any terms that may be unfamiliar to readers, including
terms that are unique to the organization, the technology to be employed, or the
standards in use.]
Annex 4. Related Reference Documents

[Provide a list of documents or web pages, including links, which are referenced in the
BRD/FRD.]
103

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MoR Registration Requirements

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Ministry of Revenues

Version Date Revised By Reason for change

1.0 November-2020 BPT Team -

1.1 November-2020 BPT Team Review comments

1.2 December-2020 IMF Team Review comments on entire document

1.3 December-2020 IMF Team Review comments on entire document

1.4 December-2020 TTO Leadership Review comments on entire document

1.5 December-2020 Data/IT Team Reviewed process maps and BFR

2.0 February-2021 BPT Team Revised the document as per comments

3.0 March-2021 BPT Team Revised as per WSTs comments

5.0 June-2021 BPT Team Revised as per Internal Alignment

Approver Name Role Signature Date

Yoseph Shiferaw Director, Registration Directorate

 High level of manual processing;

1.2. Purpose of the Document

2.1. Business Requirement

 Implement E-services portal for taxpayer service requests where taxpayers

b. Entity Relationship Capture and Maintenance requirements

 Enable a simple, predictable, online, IT supported and user-friendly de-registration, deactivation

 Enables to automatically validate cancellation, dissolution or reinstatement requests entered

e. Tax Agent Licensing and Monitoring

 Digitize Taxpayer record management

i. Tax holiday registration

2.2.1. Taxpayer Registration

ID Requirement Description Priority Remark

The e-Service account is only for TIN Registration

The system shall also support the taxpayer to fill TIN

The system shall distinguish between TIN application

system shall enable creation of sub-TIN for

The taxpayer registration form includes, but not

There system shall also support linkage to the

Supporting documents to be uploaded include but not

Supporting documents to be uploaded for individual

FR-01.1.1-04 The system shall validate uploaded documents M

System shall also check for near matches (fuzzy

System shall support verifying suspected phoenix

The TIN certificate shall contain the tax identification

The TIN will be a serially formatted number with

Upon sending TIN certificate system shall enable

The system must therefore provide for the following

 Mandatory - MoR initiated

The system must allow addition/removal of these

FR-01.1.1-22 The system shall also enable to allocate one M

The national ID can also be used as unique identifier

The TIN for these taxpayers is flagged with a

System shall enable that certain TIN data is exposed

System shall enable approval on changes of some

FR-01.1.1-27 The system shall have the Aability to search the M

System shall enable searches on part of any field as

FR-01.1.1-28 Upon reject action of the registration team M

If the registration officer validates the rejection and

FR-01.1.1-32 For taxpayer registration applications submitted M

FR-01.1.1-34 The system shall allow taxpayers to register for the M

2.2.1.1.1 Create Account in e-Services Platform

ID Requirement Description Priority Remark

The system shall also cater to the creation of

System shall validate data provided by taxpayer such

If the applicant fails to enter accurate validation data

FR-01.1.1.1-6 Based on taxpayer’s confirmation, the system shall M

FR-01.1.1.1-8 System shall allow the taxpayer/tax agent to change M

Based on pre-defined configured rule, the system shall

For the purpose of automatic registration of some tax

 Do you expect to do business with other