Communication and Information Technology

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1 Communication and Information Technology Information Technology Resources The Agency s HOST units experienced moderate growth, particularly in tape and cartridge units (close to 4%). However, the number of virtual units of this type of equipment grew by more than 150%. - Processing speed continued to rise (46%) compared to the year before to reach a total of MIPS. The total number of transactions was 4,471,000,000. The most numerous of these inasmuch as centralised applications are concerned, were those corresponding to Office, Customs and Human Resources. On-line storage (GB) rose 119% over the preceding year. TABLE No 84 HARDWARE INSTALLED AS OF 31 DECEMBER 2003 CENTRAL SERVICES PERIPHERAL SERVICES TOTAL Central processing units Processing speed (MIPS) On-line storage (GB) Tapes/cartridges: real read/write units Tapes/cartridges: virtual read/write units TOTAL Source: Information Technology Department. The process to improve the connection capacity of the Agency s buildings through its Intranet was concluded in The Agency also increased its connection capacity via the Internet. More specifically, a maximum of 100 Mbps were available for access to the Virtual Office. Furthermore, the bandwidth reserved for Internet access from workstations was configured at 8 Mbps. With regard to collaborations with other government agencies, the infrastructure for connection to the Government s Intranet was put in place. 145

2 TABLE No 85 TELEPROCESSING LINES 2003 TYPE OF LINE NUMBER OF LINES TOTAL RATE (Kbps) POINT-TO-POINT X INTERLAN INTERNET TOTAL Source: Information Technology Department. Computer Applications During 2003 the Agency continued to pursue its objective of fostering relations with taxpayers through the use of new information technologies, especially the Internet. A Virtual Office was set up at the Agency s web page, with numerous options to provide taxpayers with the entire range of services offered by the Tax Agency. It also continued with its policy of adapting its applications to the Intranet environment and upgrading them to bring them into line with legislative changes. Internal Tax Management Auditing Support Applications. 1. Comprehensive Personal Income Tax Management In 2003 a draft income tax return for fiscal year 2002 was developed and implemented as a pilot test, as foreseen in article 80 of the Personal Income Tax Act, the implementation of which will be mandatory for the 2004 income season (tax return for 2003). Two new information declaration forms have been added to the range of Informative Declarations: - Form 156, for contributions of taxpayers and insureds for the purposes of maternity deductions which are presented through EDITRAN. - Form 184, for declaring income which can now be filed via the Internet. 146

3 TABLE No 86 INFORMATIVE RETURNS PROCESSED FORM ITEM RETURNS RECORDS 180 Withholdings on urban property rent Mortgage loans Gifts Collective investment institutions (pension funds) Withholdings, capitalisation operations and insurance Withholdings on personal earnings Treasury bill transactions Withholdings on invested capital (explicit) Withholdings on invested capital (implicit) Withholdings on bank accounts Financial instrument transactions Withholdings on non-resident income Pension plans and funds Farm and livestock subsidies Transactions with third parties TOTAL Source: Information Technology Department. The tax information sent to taxpayers in 2003 marked a quantitative leap in terms of the amount of fiscal information generated. Besides the usual channels, this year there was an option for incorporating the data into the PADRE program directly, either via the Internet with an electronic certificate or via the Intranet (by Tax Agency civil servants for taxpayers with appointments). In addition to the information provided the year before, in 2003 the Tax Agency offered information on the assessment of urban real property (provided by the Directorate General of the Cadastre). marked the pertinent box on their returns. Tax return drafts were sent to all taxpayers who requested one. In all, 3,522,914 certificates were sent out. The most innovative feature of the letters sent out this year is that they were sent in both languages to all taxpayers in the autonomous communities of Cataluña, Galicia and Valencia. Taxpayers also had the option of requesting a certificate in Catalán via VRU or Internet (a total of 2143 people requested this service). In 2003, the Tax Agency sent certificates of earnings and taxes out to all taxpayers who 147

4 2. Advance Payment of Maternity Deductions (DAMA Project) The implementation of this advance payment programme required the collaboration of organizations external to the Tax Agency which provide the necessary monthly information on the new Form 185. This allows the payments to be made in a controlled manner without having to bother the recipient taxpayers (INE, TGSS, INSS, MUFACE, MUGEJU, ISFAS, alternative insurers). Taxpayers were offered a number of different channels for filing their applications: form 140; confirmation of the personalized invitation letter; in person at a Tax Agency office; by Internet or by telephone. For the first time this year, using a security protocol, the form could be filed by telephone (incorporating the telephone conversations into a database that can be consulted from our offices). 3. Maintenance and Purging of the Census In 2003, diverse applications were developed and implemented to maintain the census of taxpayers as a consequence of the following procedural or regulatory changes: - Enactment of the Resolution of 23 October 2002 of the Directorate Generate of the Tax Agency which approved Form 030 which can be used by individual taxpayers to notify a change of address or change of personal or family circumstances. - Changes to the 2002 Income Tax procedure which made it possible to automatically update tax addresses right on the Rapid Refund Form (104) or Income Tax Form (100) using the Help programmes. - Internet connection of CIRCE and the Tax Agency for the assignment of temporary and definitive fiscal identification numbers to new limited liability companies created through this organization. (Law 7/2003 of 1 April on New Limited Liability Companies). - Approval of Royal Decree 1041/2003 of 1 August regulating certain tax census and other regulations governing the Economic Activity Tax. - Approval of the HAC/2567/2003 Order of 10 September which approved the new Census Form 036 for professionals and selfemployed. - Regulatory changes to the Economic Activity Tax Centralised Refund Management System. Procedures were developed to automate the discounts issued to public creditors for refunds agreed by the Tax Agency and its debtors. These public creditors are public entities other than the Tax Agency with the power to issue attachment orders affecting the refunds acknowledged by the Tax Agency as being payable to taxpayers. They include Social Security, the courts, autonomous communities, local governments, etc. 5. Personnel Management A System for the Integral Management of Notices was developed and implemented to support new notification attempts, notifications through official gazettes, automatic verification of notices and electronic notices sent to addresses, as well as centralised generation of PDF images of the notices and correspondence delivered to taxpayers. 6. Fees for the exercise of jurisdictional authority in civil and contentious-administrative orders (court fees) In 2003, the Tax Agency developed an automated procedure for the electronic presentation and consultation via the Internet of form 696 for the self-assessment of fees for the exercise of jurisdictional authority in 148

5 civil and contentious-administrative orders. Using this electronic procedure, the Court Secretary can immediately send the required data over the Internet to the Tax Agency using the application developed for this purpose and available on the website 7. Accounting Information Module To prepare for the elimination of the Agency s cash windows at the beginning of 2004, significant changes were made in 2003 to the collection procedures of the collaborating entities to enable them to collect the revenues which could formerly only be paid at an Agency cash window. New channels of communication were also opened up with the Tax Agency s General Auditing for the daily transfer of the revenues collected by the collaborating entities to the Treasury. 8. Other Developments The other developments worthy of note are as follows: - Development and implementation in the consolidated database of the procedures necessary to process notices of missing documentation. - In the management of corporate income tax for companies who file consolidated income tax returns (models 220), a new application was developed and added to the consolidated database for managing these returns starting with the year 2002 and thereafter. - New mechanisms were added for entering data in the Consolidated Data Entry System. - Local tax applications were adapted to the regulations governing the management system of the Economic Activity Tax as well as the filing of the new form 840 by Internet. Integrated Collection System Several main lines of work were pursued in the Integrated Collection System in fiscal 2003: - Development and implementation of new consolidated databases applications with the necessary adaptations of provincial databases. - Creation of new tools for the management of the collection procedures defined in the Standarised Collection Method. - Consolidation of data in the database. - Adaptation of all applications affected by the elimination of cash windows from agency offices. 1. Management of due dates A new application was implemented for the management of collection due dates, from the voluntary period through the attachment order, using the computer tool Infoclase. This application is part of the Standardised Collection Method. The implementation of this new procedure enables the different players involved in the collection process to have access to and manage all of the information on the due dates using this tool, regardless of the office where they are actually located. The information can be consulted and manager by units, subunits and actuaries. 2. Attachments Arrangements have been made with collaborating entities to make it possible to use deposit form 008 without a specified amount to expedite the process of seizing different types of property. A new application has also been introduced into the consolidated database which will 149

6 make it possible to reflect in the system all of the actions needed to seize movable goods, obtaining all of the necessary products, for both the internal management of the procedure and for communications with the Movable Goods Register. 3. Disposal of Property The pertinent applications have been implemented in the consolidated database, Intranet and Internet to enable the disposal of movable goods and the participation of Internet users in these procedures. 4. Deferrals / Partial payments A new service was implemented for notifying taxpayers by mobile telephone or by of the receipt of deferral requests through the Call-in Assistance and of the concession of the referrals requested. 5. Guarantees Work also concluded on a new database application to administer the guarantees presented in connection with postponements or appeals against assessments or other types of collection proceedings, obtaining all of the products necessary to process each type of guarantee. The management of bonds and mortgages has also been incorporated into the system and all information on bond type guarantees has been migrated to the consolidated database. Finally, a new Infoclase at the query level has been incorporated to monitor the processing of these guarantees by the different bodies in charge of their custody. 6. Assignment to Actuary A new centralized option was added which makes it possible to assign a debtor to an actuary in a unit or subunit. 7. Integral Consultation The new consultation option for the Integrated Collection System in the consolidated database is now up and running, which provides all of the centralised data in this information system. 8. Income. A new database procedure was developed for entering income from collaborating entities into Integrated Collection System. 9. Statistical and Accounting Applications. The following procedures were implemented: - Generation of accounting records from the consolidated database on bond type guarantees and mortgages. - Generation of balance of external debt as of 31 December each year. 10. Consolidation Process. In an effort to consolidate the data in the consolidated database, the following processes were implemented: - A new mechanism for consolidating the data from debtor files and debt in the consolidated database immediately. - Replication of accounting movements. - Consolidation of justifying information on deposits. - Consolidation of data for calculating late interest. 150

7 11. Resources. A new Infoclase in the query phase was added to the consolidated database to enable the users of this application to consult and control the status of all cases, as well as information on appeals and claims. Auditing Procedure The most significant developments during the year in this area were as follows: 1. Auditing Plan. - Historical Query of Intranet: In 2003, a number of corporate applications were implemented in the new Intranet web environment which will gradually replace those of the consolidated database. The first such application to become operational was the historical query. Using this option it is possible to access the information in the historical file of auditing proceedings from this new environment. - Maintenance of Auditing Plan phases and proceedings on the Intranet: with this new option it is possible to add, modify, delete and associate phases and proceedings via the Intranet. - Auditing Plan tracking via the Intranet: a compressed version of the Plan has been implemented on the Intranet so that the Department can start running tests and becoming familiar with the new environment. 2. Reports During the final months of 2003, efforts continued to analyse and develop the new Reports application for the Intranet. 3. Verification Assistance Method New downloadable forms such as monthly VAT forms were added to the Verification Assistance Method. Three new marks were also added to form 347: - IAE mark (Economic Activity Tax) indicating whether the main heading was obtained from the VAT form (mark 1), from the IAE census (mark 2) or could not be obtained (mark 3). - Mark with the IAE heading of the main activity of each client or supplier. - Integrated Collection System mark indicating whether the taxpayer actually has outstanding debts in the executive phase in excess of 6,000 euros. An application has also been designed to download summaries of the returns and selfassessments filed by taxpayers. 4. Documental Databases A database containing the Auditing Procedures Manual became operational which enables users to consult a completely updated version of the manual. An application was developed for queries of the Auditing Department in which questions are raised and answered and users can search for previously-entered questions and answers. This application is arranged and organised to satisfy the needs of the Department. 5. Taxpayer Selection Tools In addition to the new taxpayer selection tools employed this year using ZUJAR and Neuronal Networks, the previously-existing CLASSES and CROSS-CHECKS were updated. Two new cross-checks were introduced in connection with the Special Real Estate Plan: - Capital gains-personal income tax: Compares real estate transactions with the capital gains declared on income tax returns for the years: 1999, 2000 and

8 - Urban property-personal income tax: Compares potential tenants with the income from property rents declared on income tax returns for the years: 1999, 2000 and Certificates The most relevant improvements during the fiscal year consisted of: - A new VAT taxpayer certificate - A new certificate for non-profit entities Web Applications (Intranet / Internet) In 2003, worked commenced on the process of adding database applications to the corporate Intranet and the Internet. This dual-faceted process consists of developing new database applications in web environments and converting traditional database applications into Web applications. In the process, the Tax Agency is following the general criterion of developing and implementing in a web environment those applications which afford greater added value by offering functions that are impossible to implement in a traditional 3270 environment, such as the inclusion and/or reproduction of images, sounds, etc. The Agency has generated a support infrastructure for web application development that enables the applications to be installed on the corporate Intranet and the Internet. Some of the most important web applications added to the Internet/Intranet in 2003 included queries of the fiscal vector and the notices or acknowledgements of receipt by a particular taxpayer, either directly or through a proxy and the subscription of taxpayers to the notification service using SMS messages to mobile telephones or via . On-line declarations. In 2003, a procedure was developed for electronic filing, via the Internet, of form 111 to be filed by public administrations, including Social Security, as well as applications for queries and management of attachments. The Internet filing applications were also adapted to the new forms 202, 218 and 222, the latter of which must now necessarily be filed via the Internet. Preliminary processes were also developed in 2003 to prepare for the implementation of electronic filing via the Internet of forms 210, 211, 212 and 213, non-resident income tax, which are used to report the income obtained without a permanent establishment in Spain, withholdings on real estate acquisitions by non-residents without a permanent establishment in Spain and the special property tax for non-residents as well as form 214, a short form used by non-residents to declare capital gains tax and non-resident income tax. In relation to the management of the security codes which support the security of electronic payments and messages exchanged with banks and other public entities (generation and control of NRCs), certain improvements were made such as transferring them to the database and enabling the logical elimination of financial entities. Cooperation with Other State Bodies and Administrations 1. Sharing of Information with Public Administrations The main innovations introduced in 2003 were as follows: - Automation of the information supplied for scholarships offered by the Ministry of Education and Science. 152

9 - New social benefit information. Created especially for INSS, INEM, ISM. - Parties to communities of property. - "Up-to-date information by Editran. - New option for mass requests for references. Within the framework of the agreement with the Social Security General Treasury (TGSS), it is now possible for authorized users to request and recover, after processing by the Social Security General Treasury, information relative to a person's work history (VILEM file) contained in the database but which cannot be consulted directly by accessing the information system. As in the past, the Tax Agency continued to send the names of taxpayers not listed in the census to the Ministry of the Interior for verification. Depending on the answer that comes back, they are either added to the identification system (IDEN) or notified to correct their situation accordingly. 2. Collaboration with Autonomous Communities and Cities In 2003, the activities in relation to the collaboration agreements with Autonomous Communities focused primarily on maintaining the supply of information provided by the Tax Agency to the Autonomous Communities and receiving information from them in return, as well as updating the taxpayer selection tools, particularly by means of information crosschecks. In this regard it is worth noting that the Autonomous Communities provide the Tax Agency with information on Transfer Tax, Stamp Duties and Inheritance and Gift Tax. The Tax Agency sends the Autonomous Communities information on Wealth Tax and Economic Activities Tax annually and monthly updates of the taxpayer census containing the additions, deletions and modifications of the census. An innovative feature of the information on Wealth Tax, for declarations filed via the Internet or in PDF format, is that the Tax Agency now sends a file containing the entire declaration and provides a visor to facilitate viewing, thereby practically eliminating the use of paper. Changes have been introduced in the way cross-checks for Wealth Tax and Inheritance Tax are updated, with new criteria for a more accurate selection of taxpayers for auditing. The wealth CLASS was also updated. The collaboration with independent Autonomous Communities focused on consolidating the exchange of information that is necessary for each one of these tax administrations to carry out their tax management and auditing missions. This information has to do primarily with the different information declaration forms. 153

10 TABLE No 87 COOPERATION WITH AUTONOMOUS COMMUNITIES AUTONOMO US COMMUNITY INFORMATION SENT TO AUT. COMMS. IN 2003 Wealth tax 2002 Economic Activity Tax 2002 ASSESSMENTS RECEIVED FROM AUTONOMOUS COMMUNITIES IN FISCAL 2002 Stamp Tax Transfer Tax Business Operations Inheritance Gift Tax Andalucía Aragón Asturias Balearic Islands Canary Islands Cantabria Castilla La Mancha Castilla y León Catalonia Extremadura Galicia Madrid Murcia La Rioja Valencia Ceuta Melilla Source: Information Technology Department. 154

11 TABLE No 88 INFORMATION EXCHANGED WITH REGIONAL GOVERNMENTS ENJOYING SPECIAL RIGHTS (FISCAL 2003) RECORDS RECEIVED RECORDS SENT REGIONAL AUTHORITIES OF ÁLAVA REGIONAL AUTHORITIES OF GUIPÚZCOA REGIONAL AUTHORITIES OF VIZCAYA GOVERNMENT OF NAVARRE Source: Information Technology Department. Cooperation with the European Union 1. VIES The efforts of the VIES development staff were focused in 2003 on the creation of a new version of the application which will be implemented in two phases over the next fiscal year (2004) and which will introduce significant changes: - In the fight against fraud, A Register of Intra-Community Operators (ROI) was set up by order of Royal Decree 1041/2003, developed in HAC/2567/2003. The objective is to register operators in a census upon request and to establish risk-control criteria. - Ten new members joined the European Union as of 1 May The change in the communication system with the countries of the European Union takes place before 1 July. In 2003, Spanish taxpayers use of the Internet feature to make VIES census queries increased. This feature allows an operation to be classified firmly as an intra-community operation for VAT purposes. Finally, a secure electronic mail system (CCN Mail) was implemented along with a set of pre-defined forms for exchanging data with other member states of the European Union as part of the administrative cooperation conventions. The Tax Agency also took strides in supporting the implementation of CCN Mail in the area of debt collection (HAC/2324/2003 Order which established detailed regulations for mutual assistances in collections pursuant to Directive 2002/94/CE of 9 December 2002). 2. VAT for electronic services A new VAT system took effect on 1 July 2003 applicable to the provision of electronic services using telematic media in the European Union. A simplified payment declaration procedure was introduced for companies not established in any member state, pursuant to Council Directive 2003/38/CE which modified the sixth directive on VAT and the Commission Regulation CE 792/2002 on administrative cooperation (see also the 2003 Measures Act and the Ministerial Order HAC/1736/2003 of 24 June 2003 which developed the special system). Under this procedure, the filers who choose Spain as their member state for identification purposes must present a quarterly VAT selfassessment form. Likewise, each member 155

12 state that receives the declarations-self assessments must pay the VAT accrued in them by the deadlines set in the Directive. The application supports the simplified procedure placing emphasis on the use of telematic media in all interactions between the operator, the identification state and the member state. The following functions are supported: Census management Declaration management Management of income and payments, including accounting. Message exchanges between states, tracking based on different criteria (origin, type, errors, dates). The application provides the means for processing the entire cycle (registration, declaration and payment) electronically, with the exception of corrections. Corporate applications technology was combined with Internet technology to support Unicode-based internationalisation (which enables names and addresses to be written in any alphabet, including Cyrillic, Chinese and Arabic) and data exchange formats. On this last point, an agreement was reached by the European Union and the OECD on a basic vocabulary of tax terms to be used as the basis for future data exchanges between tax administrations. In order to support this procedure it was necessary to make certain adjustments to the accounting information form, among others. The most significant of these included opening two new accounts with the Bank of Spain for depositing this income, the establishment of channels for notifying the Agency of the income collected on a daily basis and the associated accounting application and the development of a mechanism for notifying the details of these deposits to the declaration management application. Applications in the Customs and Excise Area The most significant activities in the Customs and Excise Area in 2003 centred around strengthening the following aspects of the information system: Taxpayer information and assistance in complying with their obligations through the Virtual Office and offering them high quality, abundant information through the Customs and Excise Internet Portal. New developments to tighten control on foreign trade and excise taxes, mechanizing existing procedures or those created as a consequence of the regulations. Incorporating added value to applications that have already been implemented, migrating them to the corporate Intranet. This has made it possible to introduce the concept of the Virtual File and the processing of multimedia formats. 1. Actions Aimed at Facilitating Compliance with Necessary Paperwork a) On-line declarations. In 2003, Internet became the principal channel of communication with foreign trade operators. Value added network traffic declined considerably and is expected disappear completely in b) Virtual Office: Formalities over the Internet. More options were offered by the Virtual Office in 2003 in the quest to continue advancing toward an Integral Virtual Office where all Customs and Excise paperwork can be handled by Internet. By the end of the year, the Virtual Office menu contained 14 level one options with a total of 120 sub-options. There were 21,428,581 transactions in

13 The most significant developments made this year for using the Internet as a means of communicating with the taxpayer are: 1) Social collaboration for excise taxes In 2003, the option of filing excise tax declarations through social collaboration became available for the tax forms lists in point two, part three of the HAC/1398/2003 Order of 27 May. This Order established the conditions under which the social collaboration could actually play a part in tax management, which extends to the on-line presentation of certain forms and tax documents. 2) Group Payment of Foreign Trade Assessments To simplify the payment of foreign trade debts via the Internet, in 2003 the Tax Agency introduced the option of grouping an operator's debts together to generate a single receipt for the total amount of the individual debts combined, although individual receipts can be obtained to justify the payment of each individual debt. 3) Management of Bonded warehouses It is now possible to file two new deposit documents through the Virtual Office: SDD (exit from bonded warehouse and VTA (notice of sale in bonded warehouse ). For the first of these, a new EDIFACT/CUSDEC message has been developed and for the second an HTML form has been created to be completed by the operator. The Virtual Office now also contains two options that offer the possibility of the owner of a warehouse (or the owner s proxy) authorizing a depositor to carry out operations which include the goods in that warehouse. The authorisation may be a onetime or standing authorisation, may be restricted to a certain period of time or to specific goods and to a maximum quantity. Finally, in order to begin controlling the stocks in bonded warehouses, it was necessary to send customs authorities the balances in each warehouse by a certain date. To do so, an option for submitting this information was added to the Virtual Office (initial entry file). 4) Consultation of Single Administrative Document (SAD) and modification of Export SADs via EDI. In 2003 an option was added to the Virtual Office which permitted operators and their agents to consult all of the export, import and transit SADs submitted by them and on file in the Customs Information System. Also in 2003, it became possible to modify some export SADs electronically under certain conditions as established by the Customs and Excise Department by sending EDIFACT/CUSDEC messages. c) Customs and Excise Portal The Customs and Excise Department continues to add to the Internet-based services it offers in terms of both information and electronic processing. In keeping with this effort, it continued the work commenced in 2002 to create a Customs Portal within the Tax Agency Portal, addition more content to the Portal. The specific actions in the regard, grouped together by subject matter, are as follows: 1) Spanish Customs. General information on the central and regional Spanish Customs structure, the fight against fraud, international relations, informative brochures, etc. Publication of the results of the fight against fraud and OLAF reports for ) Customs Proceedings. Provides information on the filing procedures for certain documents, processing of samples, electronic filing, precursors, forms, etc. Also contains tariff information and updates of technical guides for EDIFACT messages for Intrastat declarations, bonded warehouses, export SADs and import SADs. 157

14 3) Excise Tax Contains the studies relative to excise taxes for different years and information about filing excise tax documents. A new version (v4.0) of the help program for completing forms 500/503/511 with the codes and headings for fiscal year 2003 was published. 4) Foreign Trade Statistics. Provides different types of data and reports: informative brochures on transit, Intrastat, passenger regimens and franchises; the statistical data for 2003 were updated; foreign trade reports and statistical positions file with specific treatment for the entire year. 5) Regulations: Contains all of the regulations of interest. The consolidated Customs Code and modifying regulations were published with searches and summaries by subject matter; the file was updated with the Combined Nomenclature for 2003; publication of the HAC/1398/2003 Order establishing the conditions under which the social collaboration could actually play a part in tax management (with particular emphasis on the Customs Virtual Office). 6) Links. Direct links to websites of interest with customs and excise tax information were maintained. 2. New Developments a) Migration of BUDA to BUDAnet. One of the basic objectives of the Customs and Excise information system is to take full advantage of the functionalities of Web technologies for the development of complex applications. Substantial progress was made in 2003 in migrating the BUDA system, which has been renamed BUDAnet, to the corporate Intranet. By the end of the fiscal year, approximately 50% of the options had been migrated to BUDAnet. The objective is to complete the migration in Important advances were made in the three basic areas into which the information system can be subdivided: Foreign Trade, Excise Tax and Auditing/Investigation. The most notable functionalities in the new Intranet environment are as follows: Ability of the applications to handle indefinite lengths of information/data: free text documents and images. Virtual File: storage of all file documentation in the database using a scanner to covert the information on paper into a format that is readable and manageable by the computer. Exportation of a table to an Excel spreadsheet which can be displayed by the user's browser. Use of an advanced editor embedded in the application which supports complex functions such as: source formats (bold, italics), inclusion of title type formats, use of tables, indenting with symbols and/or numbers, etc. l) Customs and Excise Verification Assistance Method (MACA). The objective of the Verification Assistance Methods is to serve as the basis for actuaries in the performance of their auditing activities. This support function takes the form of a proposed repertory of actions to be carried out on the taxpayer; an explanation of the purpose and contents of each one of the actions; and a section containing relevant information obtained from databases (cross-checks, data tables or database connections). The development of this new computer tool in the Intranet environment was completed in 2003, broadening the repertory of actions to include a great number of sectors and expanding the contents of relevant information on the company under scrutiny, 158

15 finalizing its integration in the Customs and Excise Tax Auditing Plan. c) Customs Auditing Plan. With regard to the Auditing Plan, in 2003 a new document management system was developed to enable actuaries to keep standardized records during all phases of the auditing proceedings: notifications, proceedings, reports, assessments and penalties. The services of the Printing and Envelope Stuffing Centre were used to send the notices to the addressees with the digitalised signature of actuaries. d) Excise Tax Notices Likewise in the Excise Tax area, work continued toward adapting the notices sent to the new standard forms of the Tax Agency with digitalised signatures. Here again, the services of the Printing and Envelope Stuffing Centre were used. In 2003, the Agency used this channel to send notices of errors contained on operations declarations - forms 553, 554, 556, 557, 558, 570 and 580. e) Integral Query (FIM). A new tool was developed in 2003 in the new Intranet environment which allows users to access all kinds of information on taxpayers - both basic and advanced - using the information sources generated by the MACA Auditing application (Customs and Excise Tax Verification Assistance Method). It is structured in three parts: The Access to the application part offers different real time (on-line) connections to other Customs and Excise applications and the consolidated database (BDC). The Year-on-year analysis offers all kinds of batch tables to verify the quantitative relevance and the evolution over time (four fiscal years) of the taxpayer's principal magnitudes relative to customs and the tax system in general. The comparative analysis part makes it possible to access especially important auditing information which is obtained by comparing different magnitudes which should correspond partially or completely with one another. f) Early Warning System. In compliance with HAC/2696/2003 Order of 27 August, which established an early warning system for the intra-community transit of certain merchandise subject to excise tax on manufactured goods, (Official Gazette ), a new application was developed to manage the prior warning issued on shipments and goods received which are subject to excise tax according to the conditions established in the Order. With the new application it is possible to manage the images of the accompanying documents received with the goods and to display them to the regional offices in charge of verifying that the products have been received by the receiving establishments. g) Disciplinary Proceedings involving Excise Tax, Foreign Trade and Customs Auditings. In an effort to complete the customs information system by adding functions which greatly improve the organizational operations and efficiency, the Tax Agency undertook the development of a specific management application for disciplinary proceedings. Since the application is heavy on the documentation side, it was developed in an Intranet environment. This way it is able to support the dynamic preparation of the ordinary and short-form documents established in the disciplinary proceedings. With this application it is possible to retrieve and track disciplinary proceedings, to prepare and manage notices (including sending them to CIE), register the fine in the Integrated Collection System (SIR) and to monitor the deadlines set in the proceedings. In the case of auditing proceedings, the paperwork is 159

16 generated by the Customs Auditing Plan and the information is sent to the SCGA. h) Customs Surveillance Database of apprehensions with image processing. Taking advantage of the multimedia capabilities of the new Intranet environment, a new application has been developed which captures and displays the images of apprehensions by Customs Surveillance. With this new application it is possible to create and maintain a database with the different modes of concealing drugs - including photographs and descriptions of the most common cases for consultation by Customs officials. i) Automatic transmission of Customs Surveillance data to the National Drug Plan. In response to the need to remit certain information to the National Drug Plan relative to the results of the control and investigation actions of the Customs and Excise Department and the Deputy Directorate of Customs Surveillance, a document management system was devised in 2003 which makes it possible to obtain printed files with information on activities, arrests, people involved, goods seized, drugs, etc., which are then forwarded to the National Plan. As part of the projects of the National Drug Plan for the coordination of activities and investigation of drug smuggling by the Customs and Excise Department, the Deputy Directorate of Customs Surveillance, the Civil Guard and the National Police Corps, an application has been implemented which automatically sends to the National Plan all actions (results) and investigations (investigation plan) generated or modified as often as desired, which is currently once a day. j) Complementary Assessments and Dispatch Results. A new Intranet application was introduced in 2003 for the integral management of complementary foreign trade assessments: Complementary assessment of import SAD WITH reference document data. These are complementary assessments on import SADs as a result of automatically obtaining the data that have changed from one version of the SAD to the next. Complementary assessments of import SAD WITHOUT reference document data. These are complementary assessments of import SADS which do not make use of the SAD data. Complementary assessments of other documents WITHOUT reference document data. These are complementary assessments of any document which do not make use of the declaration of reference data. In close collaboration with the rest of the related applications (imports, guarantees, accounting), this application makes it possible to automate the entire process, which includes issuing notices as necessary, and sending all correspondence as necessary, either manually or via CIE, to the interested parties. Another application was introduced for assessments derived from dispatched import SADs: Dispatch Assessments which adhere to the outline of the previous application, albeit in a much simpler way. k) New application for SAD import dispatches and notification of release. In 2003 the Agency undertook the development of an Intranet application for the dispatch of import SADs. In addition to the functionalities of the former 3270 application, innovations have been added to facilitate the dispatching 160

17 process, providing all of the relevant information on a single screen. The application is integrated with the Dispatch Assessments and provides facilities for modifying the SAD and automatically recalculating the assessment. In includes a new notice management feature and supports the generation of foreign trade information files as necessary. Finally, in order to facilitate the operator s work in collecting the goods from Customs, the application includes a facility for sending operators an SMS message or to inform them that the goods have been dispatched. In order to enable this facility, the filer must include the address for notification purposes in the EDIFACT message when the declaration is registered. Once the goods are cleared, the message is generated and sent, informing the filer that the goods have been released and including information on the number and markings of the items. l) Payment of Foreign Trade Assessments The Agency worked intensively in 2003 to develop the necessary modifications to the Customs accounting application which would allow the payment of foreign trade debts by any collaborating entity. To do so, a link was set up to the Pay Tax general option on the Tax Agency website, and processing of the fortnightly files sent by collaborating entities and the updating of Customs accounting records. m) TIR transit records. In an effort to complete the customs information system by adding functions which greatly improve organizational operations and efficiency, the Tax Agency undertook the development and implementation of the first phase of an application to manage TIR transit records. This application makes it possible to collect the data on each one of the movements of TIR records in Spain, whether shipments, partial loadings or unloadings, entries and exits or completions, thereby tracking the entire life of the TIR records. This application was developed in an Intranet environment. Given the Tax Agency s commitment to notify the data on all completions and partial unloadings in Spain to the issuer of the records, a specific option has also been enabled on the Customs Virtual Office to enable the issuer, which is ASTIC, to make queries. n) Fiscal identification mark audit requests. In keeping with the commitment to provide complete and accurate information to Customs to enable it to fight effectively against piracy, and since the Intranet infrastructure now enables us to incorporate images into the applications, the Agency has started work on the development and implementation of an application to manage identification mark audit requests. With this application it is possible to manage the status of the different auditing requests submitted to the Customs and Excise Department and, more importantly, to furnish customs officials at any given time updated information on the different marks which have requested protection, with all of the graphic and non-graphic information needed to locate the merchandise which could be violating the protected rights of a particular mark. Other Applications 1. Data Input System With the implementation of the new ENVINET application, it is now possible to enter the declarations filed on paper from the Agency s Intranet using the PDF417 system, thus guaranteeing that it is universally available and automatically updated. The ENVIWIN application can still be used to read diskettes. 161

18 The Reading and Classifying System (SLC), an industrial declaration-processing system, consolidated its position as one of the main pathways for data entry. In 2003 the SLC processed over 8 million returns made out on forms 100, 180, 190, 347, 714, 390 and 201 from all over the nation. 2. Document Management System. The use of this system was extended to the National Auditing Office headquartered in Valencia and the Regional Auditing Office in Barcelona. 3. Human Resource Management Applications The results of the implementation of automatic document entry can be seen on the Human Resources Bulletin Board. There was a significant increase in the number of forms entered automatically by Agency personnel to request financial aid, job transfers and medical exams. This option is scheduled for inclusion on the Intranet and Internet next year, which will make it possible to send file attachments with the applications submitted electronically. The basic projects for the new centralized approach to security and scheduling control were also approved and are scheduled for development and implementation in This is intended to facilitate the change from the current terminals to the new clocks capable of transmitting data by TCP/IP. The use of web technology will save on transmission time and remove this task from the current equipment. The system is managed centrally and electronic processing will save both time and money. On the training front, a new tool was developed to enable the electronic submission of applications to participate in the courses included in the Continuous Training plan. The development of the evaluation phase of training courses in the Intranet environment was also completed. The following are noteworthy among the sectorial developments for human resources management: - A new help tool is available in the Social Action module under the employee qualification module. - A new volume has been added to the Graphic Station with all of the plans divided into chapters. The pertinent corrections are made following reforms introduction in the Department s two buildings. - Certification groups have been added to the Allowances module. With this change, personnel are distributed on the basis of specific, previously-define work groups. Finally, with regard to corporate applications, the tool Web Services Infrastructure and Administration can be used to develop applications in Intranet and Internet environments using the Tax Agency s existing computer structure and integrated simply into graphic environments. This guarantees the use of standards and the coordination with all of the units involved in systems and development. 4. Management Applications for the Internal Auditing Service Work continued throughout 2003 to develop tools that use Data Warehouse technologies to study and analyzing the growing quantities of information that are processed. Different applications were developed based on the Data Warehouse and Zújar systems to foster the use of interfaces that provide simple access to the desired information and to make it easier to understand and interpret that information. To this end, a new version of the Zújar application became available in 2003 which can be accessed through the Intranet. 162

19 The Data Warehouse (DW) project is being used intensively by the Internal Auditing Service as a basic tool in its everyday work. The management analysis subsystem was consolidated in 2003 and steps were taken to permit the creation of a Data Mart of Activities of the Tax Agency. This will make it possible to track and control many of the areas where the Tax Agency works. As far as Knowledge Management Systems are concerned, the specifications for the Contextual Analysis System for the Internal Auditing Service were established. The aim of this system is to detect situations within the Internal Auditing Services where there may be a risk of irregular conduct based on the use of filters or rules that define patterns of risk. 5. Automatic Voice Recognition System (VRU) marked the ten-year anniversary of the installation of the automated telephone service which has received a total of 3,152,274 calls. Some of the new functionalities that were added in 2003 included various data request options, including the option to request 2002 income certificates in Catalan, which was added to the already existing ones relative to the status of income tax refunds, information on VAT refunds, and information on identifying labels and tax data. 6. Economic and Financial Management Applications The help module for preparing the Tax Agency s budget bill and for the submission of queries to budget managers was implemented. Improvements were made to other queries to facilitate the preparation of certain quality assurance reports, including itemisation by type of case and acquisition module options which include the possibility of converting annual files into plurianual and the possibility of awarding the different batches separately. On the investment front, improvements were made to queries, processing times and the management of expiry dates on successive tract contracts to avoid extensions. With regard to the Cash and Treasury Modules, changes were made to the manner in which allowances paid in advance and travel expenses are processed for a more integrated management of these costs. As a consequence of the approval of the special system applicable to services rendered electronically, and inasmuch as Value Added Tax is concerned, an application was created to make payments to EU member countries for the operations carried out by Spanish operators in other EU member countries. Finally, an application was introduced for secure electronic notices. From the beginning of October through the end of year, 2,520 people had subscribed and 5,436 notices had been sent. 7. Documental Databases The corporate Intranet has become the basic instrument for the documental management initiated the year before, with the incorporation of the following new Documental Databases: - Press clippings: Application for the administration, management and consultation of the press clippings selected by the Human Resources Department. - Database of Internal Auditing Service reports: This is a document database where the reports of the Internal Auditing Service are stored. It has multiple forms, views, access filters, etc. 163

20 -Legal Services Document Database: It is composed of 5 databases (general document, internal documentation, case law, information-sharing and personal affairs). -Regulatory Database (Aranzadi and Normacef: These tools are generally contained on DVDs which are provided by the owners. They are installed in the local area network services and the client software is installed in the workstations authorised to access the data. Universal access to these databases was enabled in 2003 by installing the DVD and access software in a centralised unit, the only limit being the number of concurrent users. 8. Management Control and Monitoring Applications. The following management applications were reprogrammed and added to the corporate Intranet in 2003: - Tax Agency Objectives: The purpose of this application is to facilitate the tracking of the main objectives of the Tax Agency by providing aggregate information on different indicators, including those relative to liquid taxes collected, taxpayer information and assistance, control results and debt recovery. - Quality Management: The purpose of this application is to facilitate the tracking of indicators of the Tax Agency s fulfilment of its objectives. - The General Tax Control Plan encompasses the departmental control plans and the integration standards. 9. Technical Support for Autonomous Communities and Local Authorities The Autonomous Community and Local Authority Support Group continued in 2003 to collaborate in the development, implementation and tracking of projects begun in years before with the Autonomous Communities of Andalusia, Cantabria, Castilla La Mancha, Valencia and La Rioja. At the Autonomous Community level, the collaborative effort with the Autonomous Community of Madrid for the design and development of the dynamic generation of forms and help programs on that Community's tax website was concluded. At the local level, the collaborative effort continued with the provincial government of Cadiz, aimed at adapting the revenue management model to accommodate the system for comprehensive management of funds collected. As far as technical projects are concerned, a technical diagnosis was developed and delivered to the Ministry of Science and Technology on the status of the applications installed and the logical architecture supporting information services, offering possible alternatives for integrating all data and making the existing procedures more flexible. At the international level, the Spanish Tax Agency is working in collaboration with the National Tax and Customs Administration of the Republic of Colombia on the MUISCA Project for the design, development and implementation of a single automated tax revenue, service and control model. A technical diagnosis was also prepared on the Tax Management Model used by the Republic of Uruguay. Taxpayer Assistance The help programmes available to taxpayers in 2003 were those corresponding to: income tax returns (PADRE program), wealth tax (714), corporate income tax (201), VAT (390, 392, 311 and 300) and modules (131,310); informative declarations on forms 180, 182, 188, 190, 193, 198, 296, 345, 347 and 349; 164

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