Taxpayer Personalized Attention and Support Platform Structure and Benefits

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1 Taxpayer Personalized Attention and Support Platform Structure and Benefits Página 1 de 13

2 Índice Índice Introduction Personalized Attention and Support Platform Objectives Platform Structure... 3 a. Characteristics of the Information and Assistance Center... 4 Information and Assistance Center employee profile... 5 b. Characteristics of the General Procedures Assistance Area... 5 General Procedures Assistance Area employee profile... 5 b.1 Life Cycle... 5 b.2 Stamping Duty Area... 6 b.4 Administrative Petitions Area... 6 b.5 Returns... 7 c. Characteristics of the Specific Procedures Assistance Area... 7 Specific Procedures Assistance Area employee profile... 7 d. Group Supervisors within the new Platform... 7 e. Necessary Support Personalized Attention and Support Platform benefits... 8 Item 1: Increased Personnel at the Information Assistance Center... 8 Item 2: Front end Assistance Personnel Increase... 9 Item 3: Auditor Personnel Efficiency...10 Item 4: Encouragement of taxpayer self assistance...11 Item 5: Simplification of Stamping of Documents...12 Item 6: Single Point of Assistance...13 Table of Contents Table of Contents 1. Introductions 2. Personalized Attention and Support Platform Objectives 3. Platform Structure a. Characteristics of the Information and Assistance Center b. Characteristics of the General Procedures Assistance Area General Procedures Assistance Area employee profile b.1 Life Cycle b.2 Stamping Duty Area b.4 Administrative Petitions Area b.5 Returns c. Characteristics of the Specific Procedures Assistance Area Specific Procedures Assistance Area employee profile d. Group Supervisors within the new Platform e. Necessary Support 4. Personalized Attention and Support Platform benefits Item 1: Increased Personnel at the Information Assistance Center Item 2: Front end Assistance Personnel Increase Item 3: Auditor Personnel Efficiency Item 4: Encouragement of taxpayer self assistance Item 5: Simplification of Stamping of Documents Item 6: Single Point of Assistance Página 2 de 13

3 1. Introduction In taxpayer service processes like RIAC (RUT and Taxpayer Registration), Stamping Duty, and End of Activity, certain procedure controls may result in a diminished capacity for client service. Furthermore, having to carry out said processes in a variety of locations within one SII office results in delays and taxpayer dissatisfaction, which further results in unnecessary conflict for SII employees. In general, taxpayers are demanding better quality service, as well as improved quality and availability of information in order to comply with their tax obligations. These types of situations affect the quality of the work environment of SII employees, as well as the level of client service that they are able to offer the taxpayer. The resulting situation could negatively impact the high percentage of tax compliance that we enjoy today. As an institution, we must decrease such conflicts and adapt our procedures to the taxpayers demand for high quality information, attention, and availability. Developing a new structure of customer service, modifying procedures and processes, and creating new products to aid in tax compliance, will allow us to improve our customer service. Given the importance of SII as a model for other public institutions, the aforementioned new system will require a real commitment. The proposed system will be called the Personalized Attention and Support Platform. The objectives, structure, and benefits of the Personalized Attention and Support Platform are outlined below, for the benefit of both the taxpayer and SII employees. 2. Personalized Attention and Support Platform Objectives Give a tax identity to the economic agent (taxpayer). a. assure the quality of information b. characterize the taxpayer and their tax obligations Assist the taxpayer with the objective of tax compliance. a. familiarize the taxpayer with the tax code b. ease the tax process with self help tools, including clear and appropriate information at a low cost c. authorize tax documents (Stamping Duty service) 3. Platform Structure The Personalized Attention and Support Platform will be composed of: An Information and Assistance Center. A counter for Personalized Attention for General Procedures, including: RIAC, End of Activity, Stamp Duty and Administrative Petitions. Página 3 de 13

4 A staff of auditors, that will come from the Personalized Attention for General Procedures Area related to RIAC, TG, and Stamp Duty, for the Personalized Attention for Specific Procedures Area. The following diagram shows the grouping and distribution of the Platform responsibilities in a Regional Taxation Office, which will be adapted to the each Regional Taxation Office, in coordination with the Department of Taxpayer Assistance and Support of the Tax Control Division. Diagram: Personalized Attention and Support Platform distribution Group Supervisor Staff of Auditors for Specific Procedures Group Supervisor Counter for personalized attention for General Procedures RIAC End of Activity Stamp Duty Administrative Petitions Delivery documents stamped Information and Assistance Self assistance PCs a. Characteristics of the Information and Assistance Center The proposed project will improve the performance of the current CenAC, which is to become the Information and Assistance Center. The employees of these modules will be in charge of receiving, informing, and directing those who come to SII offices, while also promoting online self assistance through available PCs. The Information and Assistance Center will be the go to office for any taxpayer seeking assistance. Página 4 de 13

5 Information and Assistance Center employee profile Departamento de Atención y Asistencia de Contribuyentes It is the Regional Tax Office s responsibility to select the most appropriate employees for the Information and Assistance Center, based on the following characteristics: The employee must be knowledgeable about the processes and procedures developed by SII, being that this employee is the taxpayer s initial contact with SII. The employee must have the technical knowledge to be able to address any taxpayer questions regarding the full range of tax administration issues, and be able to direct the taxpayer to the appropriate office in the case that said employee is not able to assist the taxpayer in a satisfactory fashion. The employee must be informed about current SII policy. The employee must have public service skills and be able to communicate effectively. b. Characteristics of the General Procedures Assistance Area The General Procedures Assistance Area will be the first line of service to address procedures related to RIAC, TG, Stamp Duty and Administrative Petitions. During the transitional stage, each one of these procedures will be addressed separately. General Procedures Assistance Area employee profile Administrative or technical employees are recommended for this position. The employee must have public service and effective communication skills, along with an ability to adapt in an environment of ongoing professional development. The employee must have technical knowledge pertaining to SII procedural policies, as well as knowledge of taxpayer legal rights. The taxpayer could potentially need assistance from the areas RIAC and TG, Stamp Duty, and Administrative Petitions regarding the following procedures: b.1 Life Cycle The employee will be overseeing the same procedures as now, leaving complex procedures to the Specific Procedures Assistance Area. This will ease the process of personalized assistance for those taxpayers who do not require specialized attention. The procedures that are to be received and resolved are: Rut registration and/or Declaration of Taxpayer Registration. Simple and complex modifications and/or information update. Incorporation to Simple Tax Regimens associated to registration procedures. End of Activities and notification of sale of vehicles. Página 5 de 13

6 Taking into account the following: Initial Procedures: Those taxpayers who come for the first time to present notification of Taxpayer Registration, modifications, End of Activities, and/or notification of sale of vehicle, will be attended accordingly. Cases which require an auditor will be sent to the Specific Procedures Assistance Area. Continuation of Procedures: The General Procedures Assistance Area will attend those taxpayers who come to continue a procedure initiated over the Internet or in the Regional Tax Office and pending finalization. Cases which require an auditor will be sent to the Specific Procedures Attention Area. b.2 Stamping Duty Area The Stamping Duty Area will oversee the same procedures as now, leaving complex procedures to the Specific Procedures Assistance Area. This will ease the process of personalized assistance for those taxpayers who do not require specialized attention. The Stamping Duty Area will receive Stamping Duty documents from any taxpayer that falls within their jurisdiction, such as legal representatives authorized for this procedure who are currently authorized in the SII database. A Stamping Duty Area employee must authorize the number of documents requested by the taxpayer, system permitting, and may only reduce the number of authorized documents at the taxpayer s request. Those cases which require an auditor will be sent to the Specific Procedures Assistance Area. At this stage, the Express Service window will be placed at the Assistance Counter of those Regional Tax Offices that require it, and that continue operating along with a minimum of two normal Stamping Duty windows. Stamping Duty window for documents not included in the VAT credit: The Stamping Duty Area will implement an Express Window in order to offer personalized attention to any taxpayer that falls within their jurisdiction, such as legal representatives currently authorized in the SII database, to whom VAT credit is not available. b.4 Administrative Petitions Area The Administrative Petitions Area will receive procedures that are currently treated as administrative petitions. These will be processed in the same manner as under the current system, be it exclusively through Resolutions or through other areas of control. Página 6 de 13

7 b.5 Returns The General Procedures Assistance Area will receive requests for VAT returns. These will be sent to their respective auditing areas. c. Characteristics of the Specific Procedures Assistance Area The Specific Procedures Assistance Area will be staffed by auditors who will be positioned outside of the General Procedures Assistance Area. The auditors will receive cases that are not resolved at the General Procedures Assistance Area. This area will resolve cases of greater complexity, which require more consideration and a longer processing period, in addition to: Non conforming or difficult to interpret regulations. Cases flagged in the SII database with remarks that prevent standard processing. Atypical requests that are not considered by SII norms and regulations. Conflictive taxpayers. Assistance for complex Taxpayer Registration, complex modifications, and/or End of Activity procedures. Specific Procedures Assistance Area employee profile The Specific Procedures Assistance Area will be composed of auditor level employees. The employee must have public service and effective communication skills, along with an ability to adapt in an environment of ongoing professional development. The employee must have technical knowledge pertaining to SII procedural policies, as well as knowledge of taxpayer legal rights. d. Group Supervisors within the new Platform The group supervisors are in charge of the General Procedures Assistance Area and the Specific Procedures Assistance Area employees. Under the new model of operation, the primary functions of the supervisors will include the following: Supervise the service provided by the Assistance Counter employees. Supervise the service provided by Assistance Desk auditors. Verify that all cases fitting the criteria are sent to the Specific Procedures Assistance Area. Support the Assistance Counter and the Assistance Desk Attend taxpayers as needed. Communicate with external entities (Superior, HQ, and Help Desk). e. Necessary Support For particularly complex cases, the Regional Tax Offices will have lawyers on duty to attend the taxpayer. Página 7 de 13

8 SII Headquarters is compiling petitions and procedures check lists in order to facilitate SII employees and provide standardized and prompt service to the taxpayer. SII has begun and will continue to train employees as necessary. 4. Personalized Attention and Support Platform benefits Item 1: Increased Personnel at the Information Assistance Center The Information and Assistance Center will be a specialized area dedicated to providing high standards of service to the taxpayer in order to improve client satisfaction. The personnel in these centers, which are focused on front end assistance and orientation in the Regional Tax Offices, will be increased 148%. This increase includes auditor level employees with expertise in tax issues. An increased number of employees in this area assures that the General and Specific Procedures Assistance Areas are not needlessly burdened by uninformed taxpayers. Table 1: Comparison of Personnel in CenAC and Information and Assistance Center REGIONAL TAX OFFICES CURRENT PERSONNEL FIGURES CENA C UNDER SEGMENT ATION INFORMA TION AND ASSISTA NCE CENTER % OF INCREMENT I % XVIII % II % III % IV % V % VI % VII % VIII % IX % XIX % X % XI % XII % XIII % XIV % XV % XVI % TOTAL % Página 8 de 13

9 Item 2: Front end Assistance Personnel Increase The number of employees dedicated to front end assistance will be increased 23%, which will permit improved workload distribution among the employees of this area. As a result of this increase, it is estimated that the wait time for the taxpayer performing procedures under the new platform will be reduced by 18%. Table 2: Comparison of current personnel figures and personnel figures under the segmentation platform REGIONAL TAX OFFICES CURRENT PERSONNEL FIGURES UNDER SEGMENTATION FRONT END FRONT END % OF INCREMENT I 4, % XVIII 5,3 7 32% II 7, % III % IV % V % VI 10, % VII 6, % VIII 11, % IX 12,5 13 4% XIX 7,5 7 7% X 5, % XI 3,3 3 9% XII 5,25 5 5% XIII % XIV % XV 20, % XVI 14, % TOTAL % Página 9 de 13

10 Item 3: Auditor Personnel Efficiency Improved processes in the General Procedures Assistance Area will considerably reduce the number of cases that are reviewed by auditor level employees. Auditor level employees will be moved from front end assistance in order that they handle only those cases that require their expertise. Auditors will perform their functions in the Specific Procedures Assistance Area. Auditor assignation is detailed in Table 3. Table 3: Assignation of auditors in the Specific Procedures Assistance Area: REGIONAL TAX OFFICES UNDER SEGMENTATION AUDITORS I 4 XVIII 4 II 6 III 3 IV 3 V 7 VI 7 VII 6 VIII 8 IX 7 XIX 4 X 3 XI 2 XII 3 XIII 11 XIV 11 XV 13 XVI 9 TOTAL 111 Página 10 de 13

11 Item 4: Encouragement of taxpayer self assistance The self assistance area will be equipped with additional PCs for the taxpayer to access information and utilize online self assistance tools, especially for those individuals who want to initiate their taxpayer life cycle and require greater assistance to meet their tax obligations. To this end, the number of available PCs in Regional Tax Offices will be increased 117%. Table 4: Comparison of self assistance PCs available in Regional Tax Offices REGIONAL TAX OFFICE PCs Currently available Additional PCs Total PCs 01 Iquique Reg. Office Arica Reg. Office Antofagasta Reg. Office Copiapo Reg. Office La Serena Reg. Office Valparaiso Reg. Office Rancagua Reg. Office Talca Reg. Office Concepción Reg. Office Temuco Reg. Office Valdivia Reg. Office Puerto Montt Reg. Office Coyhaique Reg. Office Punta Arenas Reg. Office Metrop. Centro Reg. Office Metrop. Poniente Reg. Office Metrop. Oriente Reg. Office Metrop. Sur Reg. Office Total general Página 11 de 13

12 Item 5: Simplification of Stamping of Documents Use of a portable stamping press will be incorporated for the purpose of stamping a maximum of 15 invoices, which represents 55% of total invoice stamping. Approximately 397,500 stamping operations will be performed directly by the SII employee, which will decrease the time spent transferring documents between areas and congestion in one of the areas with the highest volume of activity. An estimated decrease of 35% in cases requiring stamping auditors attention, as a result of modifications that will reduce annotations that affect stamping and an increase in the range of certain documents that can be stamped without auditor review. An analysis of the first three Regional Tax Offices to incorporate the new system has resulted in the following: SII has seen a 59.97% decrease in cases transferred to the auditor, surpassing all expectation. Table 5: Transfer of documents which require stamping to the auditors in Regional Tax Offices REG. OFFICE XVIII ARICA Y PARINACOTA REG. OFFICE I IQUIQUE REG. OFFICE X PUERTO MONTT REG. OFFICES PLATFORM NATIONAL HQ PLATFORM EXCEPT FOR REG. OFFICES Front end employee % of cases handled by an Auditor STAMPING Auditor ,14% May ,51% Jun ,61% ,79% May ,32% Jun ,72% ,34% May ,89% Jun ,67% ,74% May ,37% Jun ,36% ,83% May ,72% Jun ,90% Implementation of Platform Página 12 de 13

13 Item 6: Single Point of Assistance The new platform will facilitate tax compliance via a simplified and expedited assistance process, while still permitting the necessary controls for each and every individual case. This will decrease the current cost of compliance, which is higher as a result of practicing controls at each stage of the process independent of the taxpayer s history of compliance or non compliance. The taxpayer will benefit from being able to address all requests and/or needs in one place. Currently, 11% of stamping procedures require an additional visit to the Resolutions Department. This implies an additional 233,000 procedures annually. By easing the process for the taxpayer, it is reasonable to conclude that conflicts between taxpayer and SII employee will be considerably reduced. The Single Point of Assistance Area will update taxpayer information and supply it to those areas that are in charge of auditing taxpayers. Assistance and auditing processes will see benefits due to increased specialization. Taxpayers will be familiarized with their legal rights and obligations, have prompt access to information regarding their tributary condition, and have the necessary support in order to facilitate their tax compliance. SII will take an active role in educating the taxpayer of the importance of tax compliance for the continued development of the country. Página 13 de 13

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