Rwanda Revenue Authority (RRA) E-Tax Application

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Rwanda Revenue Authority (RRA) E-Tax Application

RRA e-Tax Project

E-Filing System

User Manual
For TAX Payers

CMC Limited

November 2011

Version 1.2

SI-R & D
CMC CENTRE

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Gachibowli, Hyderabad-500032

Revision History

Date Version Description Author

05-Nov-2011 1.0 Description of all Modules

07-Nov-2011 1.1 Modifications in all screens

(Version 1.0) with respect to the
changes after UAT.

09-Nov-2011 1.2 Review of Version 1.1, order

changes, alignments etc.

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Table of Contents

1 INTRODUCTION............................................................................................ 5
1.1 Purpose....................................................................................................... 5
1.2 Benefits....................................................................................................... 6
1.3 Definitions & Abbreviations..........................................................................8
1.4 Overview .............................................................................................. 8

2 FUNCTIONAL SYSTEM................................................................................9
2.1 Assumptions................................................................................................ 9
2.2 E-Tax Features Expected..........................................................................10

3 OPERATIONAL PROCEDURES.................................................................14
3.1 Connecting to Tax Payer Website.............................................................14
3.2 User Id & Password for Tax Payer............................................................15
3.3 Login into e-Tax Application......................................................................16
3.4 Changing Password .................................................................................17
3.5 Home link.................................................................................................. 18
3.6 Logout link................................................................................................. 18
3.7 INBOX - Various Communications by RRA to Tax Payers.......................19
3.8 Downloading Annexure Formats...............................................................22
3.9 VAT Sales Annexure (text file generated from Excel)................................24
3.10 VAT Purchase Annexure (text file generated from Excel).......................26
3.11 VAT Importation Annexure (text file generated from Excel).....................27
3.12 VAT Reverse Deductible Annexure (text file from Excel)........................28
3.13 PAYE Annexure – Permanent Employees (text file from Excel)..............29
3.14 PAYE Annexure – Casual Employees (text file from Excel)....................32
3.15 PAYE Annexure – Second Employees (text file from Excel)...................34
3.16 Excise Annexure (text file from Excel).....................................................38
3.17 Raw Materials Annexure (text file from Excel).........................................40
3.18 Filing New Declarations...........................................................................41
3.19 Enter VAT Declaration.............................................................................45
...................................................................................................................... 48
3.20 Capturing PAYE Declaration...................................................................48
3.21 Capturing EXCISE Declaration................................................................50
3.22 Uploading of Annexure Text Files............................................................53
3.23 Submission of Declaration.......................................................................56
3.24 Viewing Submitted Declarations..............................................................60
3.25 Viewing MINECOFIN – Outstanding credit for a tax payer......................65
3.26 Online Enquiries......................................................................................66

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1 Introduction
1.1 Purpose
 Rwanda Revenue Authority (RRA) is the apex body for tax
administration for the Government of Rwanda. The Rwanda
Revenue Authority was established under Law No. 15/97 of 8th
November 1997 as a quasi-autonomous body charged with the task
of assessing, collecting, and accounting for tax, customs and other
specified revenues. This is achieved through effective
administration and enforcement of the laws relating to those
revenues. In addition, it is mandated to collect non-tax revenues.

 The Authority is also responsible for providing advice to the

Government on tax policy matters relating to revenue collections. It
performs other duties in relation to tax administration, as may be
directed from time to time by the Cabinet.

 The Authority was established as part of the reform programme by

the Government of Rwanda designed to restore and strengthen the
main economic institutions of the country. Additionally, the
Government wanted to improve its resource mobilization capacity
while providing the public with better quality and courteous services.
In a bid to mobilize more resources, the Authority is therefore
required to assist taxpayers in understanding and meeting their tax
obligations, thus raising their compliance.

 RRA has two main operational departments:

 Customs and Excise Department

 The Customs Department aims to contribute to the achievement of
Rwanda Revenue Authority’s objectives by maximising the
collection of all revenues due on imports at minimum cost; and to
facilitate trade through providing a responsive and efficient service
to stakeholders.

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 The Department works to ensure that all legally chargeable

revenues are paid through effective administration of the relevant
laws in order to facilitate both international and national trade such
that local and foreign investment is facilitated while ensuring that
local society is protected from import of hazardous material/goods.

 Domestic Taxes Department

o The Domestic Tax Department (DTD) was formed in April 2006 in

order to create a one-stop, efficient and customer-oriented tax
office. The basic objective was to increase and coordinate control
over the largest taxpayers and improve large taxpayers’
compliance and revenue yield to the Government. The LTO
accounts for over 50% of total RRA revenue collections. The DTD
comprises of two offices i.e. Large Taxpayers’ Office (LTO) and
Small and Medium Taxpayers.

1.2 Benefits

 To facilitate a tax payer in filing a tax return from the location of his
convenience
using a web based interface.

 To reduce the error in data punching introduced in converting paper

data into
electronic form and consequent effort in correcting the same.

 To improve communication between tax authority and tax payer to

encourage
understanding and compliance.

 To reduce the data entry burden of tax authority by permitting tax

payer to enter
his own Tax Return.

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1.3 Definitions & Abbreviations

Abbreviation Descriptions
RRA Rwanda Revenue Authority
VAT Value Added Tax
PAYE Pay As You Earn
WT Withholding Tax
PIT Personal Income Tax
CIT Corporate Income Tax
SIGTAS Enter full form
IEEE Enter full form
ToR Terms of Reference
CMS Content Management Server
SRS System Requirement Specification
SDD System Design Document

1.4 Overview

This document is organized in three chapters:

Chapter –1 provides an introduction and deals with broad

context of the software requirement for E-Filing Sub System.

Chapter – 2 deals with the overall description of the functional

system. This includes the scope of RRA and CMC to carry out
the project till its completion.

Chapter – 3 provides operational procedures in detail.

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2 Functional System

2.1 Assumptions

1. In Rwanda there are 5 provinces including Kigali and 4 other

provinces.

2. There are 14 tax stations coming under the umbrella of these 4

provinces, excluding Kigali.

3. The different types of taxes are as follows:

a) VAT
b) PAYE (Pay as you earn)
c) Income tax classified into Personal Income Tax, Corporate
Income Tax
d) Withholding Tax
e) Excise

4. There is only one TIN number for a tax payer for paying one or
more of these taxes.

5. There are separate returns filed by each tax payer in a return

period, which are identified by Document Numbers.

6. Multiple returns under a document number for the same tax

period are identified by Assessment Numbers (Revised
Returns).

7. A tax payer with a monthly turnover of more than 20 Million

Rwanda Francs has to be registered as a VAT tax payer. The
return has to be filed monthly but if turnover is less than 200
Million Francs then the taxpayer can voluntarily request for
quarterly submission.

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8. Schedule for submission of tax returns:

a) VAT: Monthly & Quarterly
b) PAYE: Monthly & Quarterly
c) Excise: Every 10 days
d) PIT & CIT: Annual
e) PIT& CIT: Quarterly prepayments
f) Withholding Tax: Monthly

9. Revision of Return is possible any time till the audit gets

completed.

10. TIN has nine digits (8 sequence no + 1 check digit no.).

11. All tax payers are mapped to their respective tax stations.

12. All tax payers are mapped to their return types (VAT, PAYE,
Excise, etc), for which they need to file returns monthly through
SIGTAS.

13. Payment of tax is possible only after the e-Filing of return.

2.2 E-Tax Features Expected

1. Each tax payer will have a user name and password to login to
the system.

2. There will be an interface for the tax payer to enter the tax
assessment details.

3. One tax payer can enter multiple returns for different tax types
for the same tax period.

4. The taxpayer credentials like TIN, Name, Tax Station, etc., shall
be displayed automatically.

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5. After completing the data entry, system will automatically

calculate the TAX DUE.

6. On submitting the return, it is deemed as completed.

7. Simultaneously the details are posted to SIGTAS.`

8. The tax payer has to select the respective bank to proceed with
E-Payment.

9. On selecting the bank, an internal process will pass necessary

details from e-Filing system to Bank system.

10. Taxpayer has both the options to remit the payment as e-

Payment (through bank’s website) or remit at bank counter
(existing procedure).

11. In the case of e-payment scenario, after entering the user name
& password in the Bank’s system, TIN, document id, total
amount due, payment date, government account head, etc.,
would be captured.

12. On confirmation, the amount will be debited from tax payer’s

account to the RRA bank account.

13. In the case of other payments (manual), tax payer has to go to

the bank counter to make the payment along with the e-Filing
receipt.

14. After completing the payment, bank will send a confirmation flag
(Success / Failed) to RRA system.

15. An e-Payment confirmation receipt can be generated from RRA

site.

16. When any e-Payment transaction fails due to insufficient

balance or any other reason, the bank system will send a
FAILURE status.

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17. Bank will send a softcopy of all transactions on a day-to-day

basis to RRA.

18. The softcopy will be processed and checked against the details
of SIGTAS and e-Filing system.

19. This will ensure that final reconciliation is done in e-Filing,

SIGTAS & Bank systems.

20. Tax payer will have the option to make partial payment or
excess payment with respect to the minimum tax due.

21. One time penalty of 10% and monthly interest at the rate of
0.83% will be calculated by the system for late payments.

22. Penalty for late filing of return to be calculated by system

(according to various slabs prescribed by RRA).

23. The tax payer shall have the option for filing return
electronically, but the e-Payment can be
made either electronically or manually as per the discretion of
the tax payer.

24. The tax payer shall have the option to make e-Payment for
partial amount and the remaining amount can be remitted
manually.

25. E-filing system has to consider revision of tax return whenever

need arises.

26. One Time Password shall be used as a security feature.

27. Taxpayer or his representative’s mobile telephone number and

email will be required at the time of registration.

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3 Operational Procedures

3.1 Connecting to Tax Payer Website

Dealers having an internet connection can perform e-Filing, open

internet explorer and type www.rra.gov.rw in the address column.

The following web page pops up:

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Click on online services which will take you to the below screen.

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On clicking e-Tax link ,it is redirected to Tax Payers login page where
you need to provide User Id and Password .

3.2 User Id & Password for Tax Payer

The tax payer’s details are available in e-Tax Application, all users are
mapped to their respective tax stations. Initially, the tax payer has to
approach RRA at any tax station to register for e-Filing. After successful
registration, the username and password is sent as an email to tax
payer’s email account and as an SMS to tax payer’s mobile phone. This
password shall be changed by tax payers according to their
convenience.

Every transaction in e-Tax Application is linked to the Tax Payer User

Id, System Date, IP of the machine, etc.

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3.3 Login into e-Tax Application

 Open an Internet Explorer / Mozilla Firefox window from the

desktop and type the following URL on the address bar.

http://etax.rra.gov.rw/

 The login page appears as shown below, please enter the User
Id and Password (as explained under Section 3.2) and click
“Sign-In” button to proceed further.

 After successful validation of User Id & Password, the e-Tax

Home Page appears with a Menu to select the required
function.

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 Click the required link to open the respective screens for

detailed data entry. The User Name (TIN), Tax Centre of
logged user and Date of Login will be displayed as shown in
above menu.

3.4 Changing Password

If the user wants to change the password in e-Tax, an option is

provided for the same.

 Please click the link “Change Password” from the menu. The
following screen appears:

 The current password has to be entered first in the old

password field followed by new password and confirmation of
new password. Press Submit button to change the password.

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 After changing the password the following message appears for

confirmation.

3.5 Home link

If the user wants to reach the Main Menu from any menu functions,
Home option is provided.

3.6 Logout link

If the user wants to exit the application any time, Logout option is
provided.

3.7 INBOX - Various Communications by RRA to Tax

Payers

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Tax payers will receive messages from RRA officials for various needs
via three different modes of communication channel via Email, SMS,
Inbox.

Email will be sent to tax payer’s email account and SMS will sent to tax
payer’s mobile phone as given at the time of web registration.

Other than SMS and Email, there will be messages sent through e-Tax
system, which can be viewed by tax payer immediately after login to
e-Tax system.

 Click on the Inbox link.

Messages from RRA Officials will be listed as shown below.

 Send Date is the date sent by the RRA Official to Tax payer.
 Message Subject is the Subject specified for the sent message.
 Sent via is the mode of the communication whether via Inbox,
SMS or e-Mail. The respective modes through which the
message had sent, will be selected (tick mark).

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 Remarks are the additional info provided to the Tax Payer. i.e
whether the message sent only to a specific TIN or a common
message.

When the Subject is clicked the message content will be displayed as

shown in the below screen.

All messages are listed in the order of Send date (latest first).

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3.8 Downloading Annexure Formats

A Microsoft Excel template or format has been developed for capturing

the Annexure details to be uploaded as part of declarations. The
annexure for Sales, Purchase, Customs, VAT deductible charges,
Payroll and Excise are available.

The User can download the format. It is a one time process and the
same format can be used for multiple return periods until no later
version is released.

Use the following link to download the format:

On clicking the link, the following message pops up,

Save the document to any folder in your local machine.

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After downloading the format to the local machine, it can be opened by

double clicking.

If the document is not opening in a readable format, please open

Microsoft Excel first and try opening the document through MS Excel.
After opening the document, save the document as an excel work book
(.xls).

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3.9 VAT Sales Annexure (text file generated from

Excel)

Please refer the steps mentioned in the previous section (Sec 3.8) to
download the Excel template. Please open the Sales sheet in the excel
file.

It’s a Microsoft Excel template with the following input fields. An

example would be:

Buyer Tin Buyer Name Nature Of Goods

999999999 JeanMarie Provision

Invoice No Invoice Date (dd/mm/yyyy)

10001 10/09/11

Total
Amount Exempted Zero-rated
of sales sales amount sales amount Exports amount
10000 2000 2000 1000

Taxable Sales VAT

4500 500

The following methods can be used for capturing the line details.

a) If any system / database already exists with tax payer having

the above details, it can be first copied to an temporary excel
file. After compiling the details as per the requirement of RRA

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(shown above), the details can be copied to the RRA’s

Annexure template.

b) The data can be entered one by one in the excel sheet.

The following rules are to be ensured while filling / populating data.

Buyer TIN Optional Column, it should have 9 digits,

Should start with 1. Only numeric values are allowed.

Buyer Name Mandatory Column, Alpha numeric values are allowed.

Nature of Goods Mandatory Column, Alpha numeric values are allowed.

Invoice No Mandatory Column, Alpha numeric values are allowed.

Invoice Date Mandatory Column, date should be in the format dd/mm/yyyy

Total Amount of Mandatory Column, only numeric values are allowed.

Sales The value can not be zero.

Exempted Sales Mandatory Column, only numeric values are allowed.

Amount Zero is allowed to enter.

Zero rated Sales Mandatory Column, only numeric values are allowed.
Amount Zero is allowed to enter.

Exports Amount Mandatory Column, only numeric values are allowed.

Zero is allowed to enter.

Taxable Sales Mandatory Column, only numeric values are allowed.

Zero is allowed to enter.

VAT Mandatory Column, only numeric values are allowed.

Zero is allowed to enter.

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

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On pressing the VALIDATE button, it will check for the above

mentioned rules. If all rules are met, it will automatically generate a text
file called “Sales.txt” under the folder C:/RRA in the user’s local
machine.

If any of the rules are violated, it will alert an error message and the file
will not be created.

3.10 VAT Purchase Annexure (text file generated from

Excel)

Please refer the steps mentioned in the earlier sections (Sec 3.8) with respect
to the downloading of Annexure Format. Please open the “PURCHASE” sheet
in the excel file. An example would be:

Supplier Tin Supplier Name Nature Of Goods/Services

999999999 Jean Claude Timber

Invoice Date
Invoice No (dd/mm/yyyy) Amount without VAT VAT
200001 11/08/11 40000 4000

The following rules are to be ensured while filling the data:

Supplier TIN Optional Column, it should have 9 digits, Should start with 1.
Only numeric values are allowed.

Supplier Name Mandatory Column, Alpha numeric values are allowed.

Nature of Goods Mandatory Column, Alpha numeric values are allowed.

Invoice No Mandatory Column, Alpha numeric values are allowed.

Invoice Date Mandatory Column, value should be in the format dd/mm/yyyy

Amount Mandatory Column, only numeric values are allowed.

(without VAT) The value can not be zero.

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VAT Mandatory Column, only numeric values are allowed.

Zero is allowed to enter.

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file called
“Purchase.txt” under the folder C:/RRA in the user’s local machine. If
any of the rules are violated, it will alert an error message and the file
will not be created.

3.11 VAT Importation Annexure (text file generated from

Excel)

Please refer the steps mentioned in the earlier sections (Sec 3.8) with respect
to the downloading of Annexure Format. Please open the “VAT Importation”
sheet in the excel file. An example would be:

Custom Declaration Custom Declaration

Customs Station (DD COM No) DD COM Date (dd/mm/yyyy)
OFFICE1 330011 10/09/11

Nature Of Goods
Electronic Equipments

Customs Value (CIF) VAT Paid

200000 3000

The following rules are to be ensured while filling the data:

Custom Station It is a list of values to be selected from the dropdown list.

No data entry is allowed.

Custom Declaration Mandatory Column, Alpha numeric values are allowed.

No

Custom Declaration Mandatory Column, only date format dd/mm/yyyy is allowed.

Date

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Nature of Goods Mandatory Column, Alpha numeric values are allowed.

Customs Value Mandatory Column, only numeric values are allowed.

The value can not be zero.

VAT Paid Mandatory Column, only numeric values are allowed.

After filling data, there is a VALIDATE button placed in the excel sheet.
VALIDATE
On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file called
“Customs.txt” under the folder C:/RRA in the user’s local machine. If
any of the rules are violated, it will alert an error message and the file
will not be created.

3.12 VAT Reverse Deductible Annexure (text file from

Excel)

Please refer the steps mentioned in the earlier sections (Sec 3.8) with
respect to the downloading of Annexure Format. Please open the
“Deductible VAT Reverse Charge” sheet in the excel file. An example
would be:

Supplier's Name (s) Nature of Services Invoice no

Supplied

M/s ABC Ltd Installation 1001

Invoice Date Total Invoice amount VAT Reverse Charge amount

10/10/11 200000 20000

The following rules are to be ensured while filling the data:

Supplier’s Name Mandatory Column, Alpha numeric values are allowed.

Nature of Services Mandatory Column, Alpha numeric values are allowed.

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Supplied

Invoice No Mandatory Column, Alpha numeric values are allowed.

Invoice Date Mandatory Column, only date format dd/mm/yyyy is allowed.

Total Invoice Mandatory Column, only numeric values are allowed.

Amount The value can not be zero.

VAT Reverse Mandatory Column, only numeric values are allowed.

Charge Amount

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file called
“Deductible VAT.txt” under the folder C:/RRA in the user’s local
machine. If any of the rules are violated, it will alert an error message
and the file will not be created.

3.13 PAYE Annexure – Permanent Employees (text file

from Excel)

Please refer the steps mentioned in the previous section (Sec 3.8) to
download the Excel template. Please open the PAYE Permanent
Employees sheet in the excel file.

Employee TIN or No Employee NSSF No Employee National ID

999999999 5549935 T8839920

Return Type
B - Basic /
Employee Last Name Employee First Name C - Complimentary
Albert Jhon B

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Sex
M-Male/ Job Type Start Date End Date Birth Date
Female P- Permanent DD/MM/YY DD/MM/YY DD/MM/YY
M P 01/08/2011 31/08/2011 10/05/1976

Cash Cash
Allowance Allowance
Basic Salary House Transport Cash Allowance Others
150000 180000 120000 10000

Benefit in
Benefit in Kind Benefit in PAYE taxable
Kind House Transport Kind Others base PAYE Due
29000 12500 40000 13000 4500

NSSF base Employee3% NSSF Employer 5% NSSF Total NSSF

50000 2500 5000 70000

Employee 7.5% RAMA Employer 7.5% RAMA Total RAMA (15%)

40000 60000 12000

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The following rules are to be ensured while filling the data.

Employee TIN or Mandatory Column, Alpha numeric values are allowed.

Number

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Mandatory Column, Alpha numeric values are allowed.

National ID

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Last Name Mandatory Column, Alpha numeric values are allowed.

Employee First Name Mandatory Column, Alpha numeric values are allowed.

Return Type Mandatory Column, only “B” & “C” are allowed (Basic &
Complimentary)

Sex Mandatory Column, only “M” & “F” are allowed (Male &
Female)

Job Type Mandatory Column, only “P” is allowed (Permanent

employees)

Start Date Mandatory Column, only date format dd/mm/yyyy is

allowed

End Date Mandatory Column, only date format dd/mm/yyyy is

allowed

Birth Date Mandatory Column, only date format dd/mm/yyyy is

allowed

Basic Salary Mandatory Column, only numbers are allowed

Cash Allowance House Mandatory Column, only numbers are allowed

Cash Allowance Mandatory Column, only numbers are allowed

Transport

Cash Allowance Others Mandatory Column, only numbers are allowed

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Benefit in Kind House Mandatory Column, only numbers are allowed

Benefit in Kind Mandatory Column, only numbers are allowed

Transport

Benefit in Kind Others Mandatory Column, only numbers are allowed

PAYE Taxable Base Mandatory Column, only numbers are allowed

PAYE Due Mandatory Column, only numbers are allowed

NSSF Base Mandatory Column, only numbers are allowed

Employee 3% NSSF Mandatory Column, only numbers are allowed

Employer 5% NSSF Mandatory Column, only numbers are allowed

Total NSSF Mandatory Column, only numbers are allowed

Employee 7.5% RAMA Mandatory Column, only numbers are allowed

Employer 7.5% RAMA Mandatory Column, only numbers are allowed

Total RAMA 15% Mandatory Column, only numbers are allowed

The data may be either exported / copied from external systems or may
be typed in the excel sheet. After filling data, there is a VALIDATE
button placed in the excel sheet.
VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file “PAYE
Permanent Employees.txt” under the folder C:/RRA in the user’s local
machine. If any of the rules are violated, it will alert an error message
and the file will not be created.

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3.14 PAYE Annexure – Casual Employees (text file from

Excel)

Please refer the steps mentioned in the previous section (Sec 3.8) to
download the Excel template. Please open the PAYE Casual
Employees sheet in the excel file.

Employee TIN or No Employee NSSF No Employee National ID

999999999 5549935 T8839920

Return Type
B - Basic /
Employee Last Name Employee First Name C - Complimentary
Albert Jhon B

Sex
M-Male/ Job Type Start Date End Date Birth Date
Female P- Permanent DD/MM/YY DD/MM/YY DD/MM/YY
M P 01/08/2011 31/08/2011 10/05/1976

Basic Salary PAYE taxable base PAYE Due

500 50 60

NSSF base Employee3% NSSF Employer 5% NSSF Total NSSF

50000 2500 5000 70000

The following rules are to be ensured while filling the data.

Employee TIN or Mandatory Column, Alpha numeric values are allowed.

Number

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Mandatory Column, Alpha numeric values are allowed.

National ID

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Last Name Mandatory Column, Alpha numeric values are allowed.

Employee First Name Mandatory Column, Alpha numeric values are allowed.

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Return Type Mandatory Column, only “B” & “C” are allowed (Basic &
Complimentary)

Sex Mandatory Column, only “M” & “F” are allowed (Male &
Female)

Job Type Mandatory Column, only “C” is allowed (Casual employees)

Start Date Mandatory Column, only date format dd/mm/yyyy is allowed

End Date Mandatory Column, only date format dd/mm/yyyy is allowed

Birth Date Mandatory Column, only date format dd/mm/yyyy is allowed

Basic Salary Mandatory Column, only numbers are allowed

PAYE Taxable Base Mandatory Column, only numbers are allowed

PAYE Due Mandatory Column, only numbers are allowed

NSSF Base Mandatory Column, only numbers are allowed

Employee 3% NSSF Mandatory Column, only numbers are allowed

Employer 5% NSSF Mandatory Column, only numbers are allowed

Total NSSF Mandatory Column, only numbers are allowed

The data may be either exported / copied from external systems or may
be typed in the excel sheet.

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file “PAYE
Casual Employees.txt” under the folder C:/RRA in the user’s local
machine. If any of the rules are violated, it will alert an error message
and the file will not be created.

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3.15 PAYE Annexure – Second Employees (text file from

Excel)

Please refer the steps mentioned in the previous section (Sec 3.8) to
download the Excel template. Please open the PAYE sheet in the excel
file.

Employee TIN or No Employee NSSF No Employee National ID

999999999 5549935 T8839920

Return Type
B - Basic /
Employee Last Name Employee First Name C - Complimentary
Albert Jhon B

Sex
M-Male/ Job Type Start Date End Date Birth Date
Female S- Second Employees DD/MM/YY DD/MM/YY DD/MM/YY
M S 01/08/2011 31/08/2011 10/05/1976

Cash Cash
Allowance Allowance
Basic Salary House Transport Cash Allowance Others
150000 180000 120000 10000

Benefit in
Benefit in Kind Benefit in PAYE taxable
Kind House Transport Kind Others base PAYE Due
29000 12500 40000 13000 4500

NSSF base Employee3% NSSF Employer 5% NSSF Total NSSF

50000 2500 5000 70000

Employee 7.5% RAMA Employer 7.5% RAMA Total RAMA (15%)

40000 60000 12000

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The following rules are to be ensured while filling the data.

Employee TIN or Mandatory Column, Alpha numeric values are allowed.

Number

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Mandatory Column, Alpha numeric values are allowed.

National ID

Employee NSSF No Mandatory Column, Alpha numeric values are allowed.

Employee Last Name Mandatory Column, Alpha numeric values are allowed.

Employee First Mandatory Column, Alpha numeric values are allowed.

Name

Return Type Mandatory Column, only “B” & “C” are allowed (Basic &
Complimentary)

Sex Mandatory Column, only “M” & “F” are allowed (Male &
Female)

Job Type Mandatory Column, only “S” is allowed (Second employees)

Start Date Mandatory Column, only date format dd/mm/yyyy is allowed

End Date Mandatory Column, only date format dd/mm/yyyy is allowed

Birth Date Mandatory Column, only date format dd/mm/yyyy is allowed

Basic Salary Mandatory Column, only numbers are allowed

Cash Allowance Mandatory Column, only numbers are allowed

House

Cash Allowance Mandatory Column, only numbers are allowed

Transport

Cash Allowance Mandatory Column, only numbers are allowed

Others

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Benefit in Kind House Mandatory Column, only numbers are allowed

Benefit in Kind Mandatory Column, only numbers are allowed

Transport

Benefit in Kind Others Mandatory Column, only numbers are allowed

PAYE Taxable Base Mandatory Column, only numbers are allowed

PAYE Due Mandatory Column, only numbers are allowed

NSSF Base Mandatory Column, only numbers are allowed

Employee 3% NSSF Mandatory Column, only numbers are allowed

Employer 5% NSSF Mandatory Column, only numbers are allowed

Total NSSF Mandatory Column, only numbers are allowed

Employee 7.5% Mandatory Column, only numbers are allowed

RAMA

Employer 7.5% Mandatory Column, only numbers are allowed

RAMA

Total RAMA 15% Mandatory Column, only numbers are allowed

The data may be either exported / copied from external systems or may
be typed in the excel sheet.

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file “PAYE
Second Employees.txt” under the folder C:/RRA in the user’s local
machine. If any of the rules are violated, it will alert an error message
and the file will not be created.

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3.16 Excise Annexure (text file from Excel)

Please refer the steps mentioned in the earlier sections (Sec 3.8) with
respect to the downloading of Annexure Format. Please open the
“Excise” sheet in the excel file. An example would be:

Product Name Production Date Factory Units Adjustment

(dd//mm/yyyy)
ABC 10/10/2011 1000 200

Export Total Taxable Unit Price Total Taxable Tax Due

Units Value

100 800 200 3000000 300000

Tax Refunded Tax Payable Quantities of Quantities for Local Products

on Ex Products Consumption Remaining in
Ports Exported Stock
20000 280000 200 50 1000

The following rules are to be ensured while filling the data:

Product Name Mandatory Column, Aplhanumeric values are allowed.

Production Date Mandatory Column, only date format dd/mm/yyyy is allowed.

Factory Units Mandatory Column, Only numeric values are allowed.

Adjustments Mandatory Column, Only numeric values are allowed.

Export Mandatory Column, Only numeric values are allowed.

Total Taxable Units Mandatory Column, Only numeric values are allowed.

Unit Price Mandatory Column, Only numeric values are allowed.

Total Taxable Value Mandatory Column, Only numeric values are allowed.

Tax Due Mandatory Column, Only numeric values are allowed.

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Tax Refunded on Mandatory Column, Only numeric values are allowed.

Exports

Tax Payable Mandatory Column, Only numeric values are allowed.

Quantities of Products Mandatory Column, Only numeric values are allowed.

Exported

Quantities for Local Mandatory Column, Only numeric values are allowed.
Consumption
Products Remaining in Mandatory Column, Only numeric values are allowed.
Stock
Unique Rows NIL

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file called
“Excise.txt” under the folder C:/RRA in the user’s local machine. If any
of the rules are violated, it will alert an error message and the file will
not be created.

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3.17 Raw Materials Annexure (text file from Excel)

Please refer the steps mentioned in the earlier sections (Sec 3.8) with
respect to the downloading of Annexure Format. Please open the “Raw
Materials” sheet in the excel file. An example would be:

Product Name Production Raw Materials Used

Date
(dd/mm/yyyy)
ABC 10/10/11 Sugar

Opening Stock Quantities Used Quantities Closing Stock

for Production Spoiled

0 800 200 0

The following rules are to be ensured while filling the data:

Product Name Mandatory Column, Aplhanumeric values are allowed.

Production Date Mandatory Column, only date format dd/mm/yyyy is allowed.

Raw Material Used Mandatory Column, Aplhanumeric values are allowed.

Opening Stock Mandatory Column, only numeric values are allowed.

Quantities used for Mandatory Column, only numeric values are allowed.
Production

Quantities Spoiled Mandatory Column, only numeric values are allowed.

Closing Stock Mandatory Column, only numeric values are allowed.

Unique Rows NIL

After filling data, there is a VALIDATE button placed in the excel sheet. VALIDATE

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On pressing the VALIDATE, it will check for the above mentioned rules.
If all rules are met, it will automatically generate a text file called “Raw
Materials.txt” under the folder C:/RRA in the user’s local machine.
If any of the rules are violated, it will alert an error message and the file
will not be created.

3.18 Filing New Declarations

 All the pending documents pertaining to the three tax types will
be listed on entering the TIN where colour indications are given
to identify various tax types such as YELLOW for VAT, BLUE
for EXCISE and PINK for PAYE. The status of declarations at
this stage will be “Pending”.

 On selecting the document from the pending list, links for Enter
Declaration, Upload Annexure and Submit Declaration would be
enabled for further action. The status of declarations at this
stage will be “In Progress”.

 Through Enter Declaration link, users can enter the declaration

details as per the tax particulars. Only the input fields need to be
entered and all calculated fields are shown automatically based
on the prescribed formulas. After completing the data entry,
user can save the details.

 Through Upload Annexure link, the text file generated from

Annexure templates can be uploaded. There are various text
files to be uploaded along with the declaration depending upon
the tax type such as Sales / Purchase / Customs/ Deductible
VAT Reverse charges for VAT, Payroll for PAYE and EXCISE
details.

 Through Submit Declaration link, users can submit the

declaration if they have already entered declaration & uploaded
text files. The two pre-requisites for submission are,
o The declarations are entered.

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o Annexure files are uploaded.

This is the final stage, after which declarations cannot be

modified. During submission, system checks whether all
required annexure files have been uploaded and the tax amount
from declaration and annexure files are matching. If any
discrepancies found, system will not allow the user to submit the
declaration. The status of declarations at this stage will be
“Submitted”.

 When the declaration is submitted first time, it is identified as

ORIGINAL in the e-Tax system.

 When the ORIGINAL return is required to be modified for any

rectifications, it will be in REVISED mode for any number of
revisions.

Various stages are maintained to track the status of each declaration.

They are:

 Pending: Indicates the declaration and Annexure neither

uploaded nor entered.
 In Progress: Indicates the declaration details are entered in the
e-Tax system or Annexure text files are uploaded. At this stage,
it is possible to modify the declaration details or replace the
annexure details if required.

 Submitted: Indicates the declaration is submitted once for all.

After submission, modification in declaration or replacement of
annexure is not allowed in the Original Return. At this stage,
Revised Return can be filed for any rectifications.

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Please click the following link in e-Tax menu.

 For first time filing, the ORIGINAL option is to be selected.

 If the tax payer wants to revise an already submitted return,
REVISED option has to be selected.

The document details are displayed as shown in the following screen:

All documents in YELLOW indicate VAT, BLUE indicates EXCISE and

PINK indicates PAYE. For each document number, details like tax type,

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tax period (from and to), due date for return filing, decade number
(applicable only for excise), return month and year, return type
(original / revised) status of declaration (pending / in progress /
submitted) are shown in the grid.

 On clicking the required document number (hyper linked),

options for Entering Declaration, Uploading Annexure and
Submit Declaration are displayed at the bottom.

3.19 Enter VAT Declaration

Please follow the instructions mentioned in the section 3.18.

Click Enter Declaration link from the options.

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An input screen will be opened as per the prescribed format for VAT
declaration.

There are 19 columns in the VAT declaration out of which 9 columns

are entry fields and remaining fields are calculated based on the entry
fields.

 Shows the particulars of the he selected document, details of

selected document number like TIN, Business name, Document
No, Tax Period, Due Date and Return Month are displayed.

 Column No 5 to 20 are entry fields.

 Column 25 is Sum of Column 10, 15 and 20, calculated

automatically.

 Column No 30 is Column 5 minus Column 25, calculated

automatically.

 Column 35 is 18% of Column 30, calculated automatically.

 Column No 40 is an entry field.

 Column 45 is sum of Column 35 and 40, calculated

automatically.

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 Column No 50 & 55 are entry fields.

 Column 60 is sum of Column 50 and 55, calculated

automatically.

 Column No 65 is an entry field.

 Column 70 is calculated automatically using the formulae

(Column 45 – (Column 60 + Column 65)).

 Column No 75 is arrived at automatically from previous return

period’s VAT Refund Claim Amount (Column 90).

 Column No 80 is an entry field. But it should always be less than

the value shown in next column “Total Amount in Credit as per
details received from Minecofin” (Minecofin data is being added
by the RRA official through their interface (Please refer 3.9
above).

 Column No 85 is calculated automatically using the formulae

(Column 70 – (Column 75 + Column 80)).

 If the result is a negative value, then the absolute value will be

shown in Column 90.

 If the result is a positive value, then the absolute value will be

shown in Column 95.

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 At this stage, you can save the details by clicking the button
“save”.

There are some easy navigations provided as follows,

 Click Continue with Upload Annexure for directly go to

Annexure uploading.

Note: Detailed steps on Annexure Uploading & Submission process

is explained in detail under sections 3.17 & 3.18 respectively.

 Click Back to Documents for directly submitting without

Annexure uploading.

3.20 Capturing PAYE Declaration

Please follow the instructions mentioned in the section 3.18.

Click Enter Declaration link from the options.

An input screen will be opened as per the prescribed format for PAYE
declaration.

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There are 17 columns in the PAYE declaration, out of which 14

columns are entry fields and remaining fields display calculations from
these entry fields.

 Shows the particulars of the he selected document, details of

selected document number like TIN, Business name, Document
No, Tax Period, Due Date and Return Month are displayed.

 Column No 5 to 40 are entry fields.

 Column 45 is calculated automatically using the formulae (Sum

of Columns 10,15,20,25 minus Column 40).

 Column No 50 is an entry field.

 Column No 55, 60 & 65 are entry fields.

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 Column No 70, 75 & 80 are entry fields.

 Column No 85 is the sum of Columns 50, 65 & 80, calculated

automatically.

 At this stage, you can save the details by clicking the button
“save”.

 After Save, use easy navigations like Continue with Upload

Annexure or Back to Documents as per the need.

3.21 Capturing EXCISE Declaration

Please follow the instructions mentioned in the section 3.18.

Click Enter Declaration link from the options.

An input screen will be opened as per the prescribed format for Excise
declaration.

There are 11 columns in the Excise declaration, out of which 9 columns

are entry fields and remaining fields display calculations from these
entry fields.

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 Shows the particulars of the he selected document, details of

selected document number like TIN, Business name, Document
No, Tax Period, Due Date and Return Month are displayed.

 Column No 5 to 25 are entry fields.

 Column No 30 (tax rate) for various excise tax types are

maintained in e-Tax. Shows automatically based on the tax type
selected.

 Column No 35 (total consumption tax due) calculates

automatically as per the formulae ((Column 25 * Column 30) /
100).

 Column No 50, 55, 60 & 65 are entry fields.

 At this stage, you can save details by clicking the button

“save”.

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 After Save, use easy navigations like Continue with Upload

Annexure or Back to Documents as per the need.

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3.22 Uploading of Annexure Text Files

Please refer the steps mentioned under Section 3.24.

 Click the link Upload Annexure to upload various annexure files

as part of VAT, PAYE and EXCISE are displayed.

 Depending on the tax type, annexure links are displayed.

 For VAT – Four Annexure such as Sales, Purchase, VAT

Importation (Customs) and Deductible VAT Reverse Charge are
displayed.

 For PAYE – Three Annexure such as Permanent Employee’s

details, Casual Employee’s details and Second Employee’s
details are displayed.

 EXCISE – Two Annexure such as Excise and Raw Materials are

displayed.

 Please note that, only text files (under C:/RRA) generated using
the Excel Annexure has to be uploaded.

 The detailed steps to generate the text files are explained under
Sections 3.8 through 3.17.

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 On clicking the link Upload Annexure, the following screen

appears corresponding to the selected document number.

 Each file has to be uploaded against the corresponding

Annexure type.

 Click the link Upload to attach the respective text file for each
annexure type separately.

 Select the file from the specified path in the local machine.

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 Select the file from the specified path in the local machine, after
successful uploading, the following message pops up.

 Click the link Back to navigate to Upload Screen.

 The Upload link will be disabled after uploading the text file.

 The details can be viewed by clicking the link View.

 If the file has to be replaced with a new file, it can be deleted

using the link Delete. Later on the file can be re-uploaded using
the link Upload.

 On clicking View, the following screen displays.

 On clicking Delete, it prompts for user confirmation.

 On pressing OK, the file gets deleted from the server and a
confirmation message is displayed.

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 Same procedure can be used for upload/view/delete for other

Annexure files.

3.23 Submission of Declaration

Submission is the last process in the course of filing declaration. The

following steps are mandatory before submitting a declaration:
a) The declaration has to be duly filled.
b) All the annexure text files required for the tax type should be
uploaded.
c) If there are no sales / purchase / VAT importation / Deductible
VAT reversible charges, the corresponding text files are not to
be uploaded.

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d) The values entered in declaration and corresponding values

arrived from Annexure file should be matched.
e) Various rules used for comparing declaration and Annexure files are,

As per Declaration As per Annexure

VAT
Total Sales Value
(Col:5 in declaration) Total Sales Amount (Col:F in Sales Excel)
VAT on Taxable Sales
(Col:35 in declaration) VAT Total (Col:K in Sales Excel)
VAT on Local Purchase
(Col:55 in declaration) VAT Total (Col:G in Purchase Excel)
VAT on Import (Col:50 in declaration) VAT Total (Col:F in Customs Excel)
VAT Reverse Charge deductible VAT Total (Col:F in Deductible VAT Reverse Charge)
(Col:65 in declaration)
PAYE
PAYE Taxable Base (Col:S in PAYE Permanent Employees)
Total Taxable Pay / Remuneration PAYE Taxable Base (Col:M in PAYE Casual Employees )
(Cols: 45 + 60 + 75 in declaration) PAYE Taxable Base (Col:S in PAYE Casual Employees )

Total PAYE Taxable Base (Sum of above)

PAYE Due (Col:T in PAYE Permanent Employees Excel)
PAYE Due (Col:N in PAYE Casual Employees Excel)
Total PAYE Due (Col:85 in declaration) PAYE Due (Col:T in PAYE Casual Employees Excel)

Total PAYE Due (Sum of above)

EXCISE
Total taxable units
(Col: 20 in declaration) Sum of Total Taxable Units (Col:F in Excise Excel)
Total taxable value (Col:25 in declaration) Sum of Total Taxable Vlue (Col:H in Excise Excel)
Total consumption tax due
(Col:45 in declaration) Sum of Tax Payable (Col:K in Excise Excel)

Important: If any mismatch found between Declaration values and

Annexure values, the declaration can not be submitted.

Submission links are provided in the following scenarios,

 From the Document Selection screen,

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 From the Upload Annexures screen,

 On clicking the Submit Declaration link, the following screen

appears.

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 Click the link Modify Declaration for changing the declaration

details.

 User has the option to View Annexures to verify the Annexure

files.

Important: If any mismatch found between Declaration values and

Annexure values, the declaration can not be submitted.

If all the text files are uploaded and the tax details are same in
both declaration and annexure file, the return can be submitted.

 For Example,

 After selecting “I Accept”, the return is ready for submission.

 Click Submit button to finally submit the return. After

submission, the following

 On pressing OK, the return is submitted. After submission an

Acknowledgement Receipt generates, tax payer can use the
same to produce at Bank counter for payment.

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3.24 Viewing Submitted Declarations

It’s a facility where all declarations filed by a tax payer can be viewed
including the annexure details.

Select the link Tax Declaration  Submitted Declarations as follows,

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Select year from the list. All declarations filed in the year will be
displayed in a chronological order (in the order of months).

The following links provide various information on the selected

declaration.

View Declaration: to check the declaration details.

View Annexure: to check the annexure details uploaded along with the
declaration.
Print Acknowledgement Receipt: to view / re-print the
Acknowledgement Receipt.

View Declaration:

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View Annexure:

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On clicking the respective link (Sales, Purchase etc), the corresponding

annexure details are displayed. (Eg: Sales Annexure shown below).

Print Acknowledgement Receipt:

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3.25 Viewing MINECOFIN – Outstanding credit for a tax

payer
 This is a facility for the Tax Payer to verify the outstanding credit
amount with respect to MINECOFIN transactions.
 All credits & utilisations (claimed through declaration filing) will
be shown.
 Use the following link,

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 Click Minecofin Credit Summary to display the consolidated

statement of Payments & Utilisations.

 Payments – indicates all the MINECOFIN payment transactions

entered for the TIN.
 Utilisations – indicates all the settlements done while
submitting declarations (values entered under column 85 in VAT
declaration).
 Net Credit – The difference between the Payments &
Utilisations. The Net Credit value will be the current
MINECOFIN outstanding credit.

3.26 Online Enquiries

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It’s a utility, where Tax Payer can query on any of the modules or
request any clarifications on their tax declarations or annexure. The
queries raised by the tax payers will be available for respective tax
centre supervisor for clarification. The tax centre supervisor can clarify
the query or can forward to any other RRA official for clarification.

Please click the following link in e-Tax menu.

On clicking the New Entry submenu, the following form will be rendered
to provide the input by tax payer for his/her clarification.

 By default Date of Request will be pre-populated with current

date as shown in the above screen.

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 Nature of Query can be selected from the options list provided,

to which category the query belongs to.
 Detailed Query is the description of query provided by the tax
payer.
 Clicking Submit, tax payer needs to confirm whether he/she
would like to submit the query by prompting the below screen.

 After clicking ‘OK’, the query will be posted to respective Tax

centre and displays the reference number for further tracking as
shown below.

 If Tax Payers wants to query once again Back to Querypage link

need to be clicked.

Tax payer can track the status of the query/clarification raised by

clicking the following link in e-Tax menu

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 On clicking the Track Status the below screen will be displayed,

which consists of list of queries raised by him/her with the date,
nature of query, detailed query, status and remarks.

 Status value will be ‘Initiated’, when the Tax payer raises the
query.
 Status will be ‘Clarification required’, when RRA official needs
more clarification on query to reply from the Tax payer.
 Status will be ‘Forwarded’, when the query is forwarded to any
other RRA official.
 Status will be ‘Closed’, when the RRA clarifies/provides
necessary info to the query.
 A link is provided to Reference Number, when clicked it
provides the history of the query as shown in below screen.

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 If the history is not available for any of the query, then an alert
will be shown as below screen.

 If the history is available and the status is clarification required,

then the tax payer is able to reply to the particular query with
necessary clarification to RRA official as show below.

 Click on Reply button and enter the required clarification asked

by RRA official in the Tex box provided.
 Date of Request will be default requested date as show in the
above screen.
 Click on submit button, the clarification will be posted to
respective RRA official.
 If the status is other than ‘Clarification Required’, when Tax
payer clicks reply button the below screen will be shown.

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