pro tax 21 user manual

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ProTax 2.1 User ManualIncome Tax Module

Prepared by:RAS GTZ Development Team

For Inland Revenue Department, NepalRelease 1.0, Release date: 7 March 2005


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Table of ContentsSubject Page___________________________________________________________________Introduction ....................................................................................................................1Technical setup ............................................................................................................. 1Manual vetting and batch process: .............................................................................. 1

Manual vetting:...........................................................................................................1Batch Types and Batch Header:................................................................................2

Batch Summaries:......................................................................................................4Bounced Cheque / Invalid Draft (BC) Batch Summaries: ......................................4Order Delivery Date (OD) Batch Summaries:........................................................5Review / Appeal Decision (RD / AD) Batch Summaries: .......................................5

Data Entry and other processes in ICT Section:....................................................... 5Function Keys:...............................................................................................................7ProTax tool bar ..............................................................................................................7How to start ProTax....................................................................................................................................... 9User Authentication .......................................................................................................9Menu ...........................................................................................................................10

ProTax 2.1 Main Menu ............................................................................................ 10Registration Menu:............................................................................................... 11VAT menu ...........................................................................................................11Income tax menu ..................................................................................................12

BATCH FUNCTIONS ....................................................................................... 17Data entry Estimate return ............................................................................17

Batch header entry installment return using return D-02:.........................17Batch record entry installment return using return D-02 ...........................19Batch record entry credit claim ..................................................................21

Batch record entry tax credit claim (Payment) ...................................... 22Batch record entry tax credit claim (Medical) ........................................23Batch record entry tax credit claim (Vehicle tax) ...................................24Batch record entry tax credit claim (Custom tax) ..................................25Batch record entry tax credit claim (TDS withheld) ...............................26

Batch header entry installment return using return D-03 ..........................27Batch record entry installment return using return D-03 ...........................28

Batch record entry Annexes .................................................................. 30Batch record entry Annex 1 ...............................................................30Batch record entry Annex 2 ...............................................................42

Data Entry Estimate Revision Return ...........................................................53Data Entry Estimate Revision Notification ....................................................53

Batch header entry Estimate Revision Notification ...................................53Batch record entry Estimate Revision Notification using D-02 .................54Estimate Revision Notification Data entry Report (D-02) ..........................57Batch record entry Estimate Revision Notification using D-03 .................58

Data entry Self-Assessment......................................................................... 60Batch header entry self assessment return ............................................. 60Batch record entry self assessment return using return D-01 .................62Batch record entry self assessment return using return D-02 ..................63Batch record entry self assessment return using return D-03 ..................65

Data Entry Amended Assessment:...............................................................66Batch Header entry Amended Assessment.............................................. 67

Batch Record Entry Amended Assessment using D-01 Form ..................68Amended Assessment Audit Information ..................................................71Amended Assessment D-01 Report:........................................................71


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Table of ContentsSubject Page___________________________________________________________________

Batch Record Entry Amended Assessment using D-02 Form ..................72Amended Assessment Audit Information ..................................................75Amended Assessment Report (D-02):...................................................... 75Batch Record Entry Amended Assessment using D-03 Form ..................76Batch record entry Annexes ......................................................................79

Amended Assessment Annex 1:........................................................... 79Amended Assessment Audit Information:.................................................80Amended Assessment D-03 Report:........................................................ 80

Data entry Jeopardy Assessment:................................................................81Data entry Jeopardy Self-Assessment:........................................................ 81Data Entry Order Delivery / Received date:................................................. 81

Batch header entry Order Delivery / Received Date .................................81Batch Record Entry Order Delivery / Received date ................................ 82Order Delivery / Received date Report..................................................... 83

Data Entry Charge Assessment: .................................................................. 84Batch header entry Charge Assessment.................................................. 84

Batch record entry Charge Assessment................................................... 86Charge Assessment Report:..................................................................... 88

Data Entry Amended Charge / Interest Assessment....................................88Batch Header entry Amended Charge / Interest Assessment..................89Batch record entry Amended Charge /Interest Assessment.....................90Amended Charge / Interest Report........................................................... 93

Data entry Recovery Activities:.....................................................................93Data Entry Review Application ..................................................................... 93

Batch Header entry Review Application ....................................................94Batch Record entry Review Application ....................................................95Review Application report:........................................................................ 96

Data Entry Review Decision:........................................................................ 97Batch Header entry Review Decision:...................................................... 97Batch Record entry Review Decision ........................................................98Review decision report:.............................................................................99

Data Entry Appeal Notification ....................................................................100Batch Header Entry Appeal Notification ..................................................100Batch Record Entry Appeal Notification .................................................. 101Appeal Notification Report...................................................................... 103

Data Entry Appeal Decision ........................................................................ 103Batch Header Entry Appeal Decision ......................................................103Batch Record Entry Appeal Decision ......................................................105Appeal Decision report............................................................................106

Data Entry TDS Return ...............................................................................107Batch header entry TDS Return ..............................................................107Batch record entry TDS Return ............................................................... 108

TDS Payment Details:......................................................................... 109TDS Return Withholdee details with PAN:.......................................... 110TDS Return Withholdee details without PAN:..................................... 111

TDS Return Report..................................................................................112Data entry Remission: .................................................................................112Data entry Bounced Cheque / Invalid Draft................................................ 113

Batch header entry Bounced cheque / Invalid Draft............................... 113Batch Record entry Bounced cheque / Invalid Draft...............................114Bounced Cheque / Invalid Draft Report:................................................. 116


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Data Entry Central Treasury Transfer ........................................................ 116Batch Header entry Central Treasury Transfer ....................................... 116Batch record entry central Treasury Transfer ......................................... 118

Details of Central Treasury Transfer Details:...................................... 119Central Treasury Transfer Report:.......................................................... 120

Data Entry Excess Credit Transfer: ............................................................120Batch header entry Excess Credit Transfer:........................................... 120Batch record entry Excess Credit Transfer:............................................ 122Excess Credit Transfer Report:............................................................... 123

Data entry Tax Credit Amendment .............................................................124Batch header entry tax credit amendment.............................................. 124Batch record entry Tax Credit Amendment.............................................125Tax Credit Amendment Report:.............................................................. 127

Data entry Medical Tax Credit Amendment................................................127Batch header entry medical tax credit Amendment ................................ 128Batch record entry medical tax credit Amendment................................. 129

Medical Tax Credit Amendment Report:.................................................131Data entry Tax Credit / Medical Tax Credit Claim ......................................131

Batch header entry Tax credit / Medical Tax Credit Claim .....................131Batch record entry Tax credit / Medical Tax Credit claim .......................133

Data entry Excess Credit Refund ............................................................... 133Data entry Tax Credit Interest Refund ........................................................ 133Data entry Excess TDS Payment Refund .................................................. 133Data entry Excess TDS Payment Refund Interest.....................................133Data entry management adjustment .......................................................... 134

Batch header entry management adjustment......................................... 134Batch record entry management adjustment..........................................137

Batch Complete .......................................................................................... 138Batch post................................................................................................... 139

STATISTICS/REPORTS ................................................................................ 139STATISTICS ............................................................................................... 139

Batch record status .................................................................................139Batch Status Statistics parameter .......................................................140Statistics Layout...................................................................................141

Batch record status finished .............................................................141Batch record status incomplete ....................................................... 142Batch record status posted .............................................................. 142

Statistics Data Entry ................................................................................ 143Installment returns ............................................................................... 143

Statistics Data entry installment return parameter ...........................143Statistics Data entry installment return layout................................. 144

Statistics Data entry self assessment returns .........................................145Statistics Data entry self assessment return parameter ......................145Statistics Data entry self assessment return layout............................ 146

Statistics Batch Reports ..........................................................................147Statistics Batch Reports parameter ..................................................... 147Statistics Batch Reports layout............................................................ 148

Statistics Assessment/return batches ..................................................... 148

Statistics Assessment/return batches parameter ................................149Statistics Assessment/return batches layout ...................................... 150Statistics Assessment/returns.................................................................150


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Statistics Assessment/returns parameter ............................................ 150Statistics Assessment/returns layout...................................................152

Statistics Management adjustments ....................................................... 153Statistics Management adjustment parameter ....................................153Statistics Management adjustment layout ...........................................154

Statistics Non-filers ..................................................................................155Statistics Non-filers parameter ............................................................ 155Statistics Non-filers layout................................................................... 156

Statistics Large taxpayers .......................................................................157Statistics Large taxpayers parameter .................................................. 157Statistics Large taxpayers layout......................................................... 158

Statistics Debtors .................................................................................... 159Statistics Debtors parameter ...............................................................159Statistics Debtors layout...................................................................... 160

Statistics IRO debits/credits ....................................................................161Statistics IRO debits/credits parameter ............................................... 161

Statistics IRO debits/credits layout ......................................................162Statistics Tax credit claims ......................................................................163

Statistics Tax credit claims parameter .................................................163Statistics Tax credit claims layout....................................................... 164

Statistics Collection/target....................................................................... 165Statistics Collection/target parameter ..................................................165Statistics Collection/targets layout....................................................... 166

Statistics Creditors .................................................................................. 167Statistics Creditors parameter .............................................................167Statistics Creditors layout ....................................................................168

Statistics Suspended records ..................................................................169Statistics Suspended records parameter ............................................ 169Statistics Suspended records layout ...................................................170

REPORTS ...................................................................................................171Reports Assessment details ....................................................................171

Reports Assessment details parameter ..............................................171Reports Assessment details layout .....................................................172

Reports Taxpayer A/C statement............................................................ 173Reports Taxpayer A/C statement parameter ...................................... 173Reports Taxpayer A/C statement layout.............................................174

Reports Taxpayer profile .........................................................................175Reports Taxpayer profile parameter ....................................................175Reports Taxpayer profile layout .......................................................... 176

Reports Management adjustment ........................................................... 177Reports Management adjustment parameter ......................................177Reports Management adjustment layout.............................................178

Reports Suspended record ..................................................................... 179Reports Suspended record parameter ................................................179Reports Suspended record layout .......................................................180

Reports Documents in database ............................................................. 181Reports Documents in database layout.............................................. 182

Reports Tax Credit Claim amendment....................................................183

Reports Tax credit Claim Amendment Parameter .............................. 183Reports Tax Credit Claim Amendment layout..................................... 184Reports Medical Tax Credit Claim amendment......................................185


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Reports Medical Tax credit Claim Amendment Parameter ................. 185Reports Medical Tax Credit Claim Amendment layout.......................186

Reports Tax Credit Claim ........................................................................ 187Reports Tax credit Claim Parameter ................................................... 187Reports Tax Credit Claim layout ......................................................... 188

Reports Excess Tax Credit Transfer ....................................................... 189Reports Excess Tax credit Transfer Parameter .................................. 189Reports Excess Tax Credit Transfer layout.........................................190

Reports TDS Return ................................................................................191Reports TDS Return Parameter ..........................................................191Reports TDS Return layout .................................................................192

Reports Amended Charge Assessment..................................................193Reports Amended Charge Assessment Parameter ............................193Reports Amended Charge Assessment Layout.................................. 194

Reports Central Treasury Transfer ......................................................... 195Reports Central Treasury Transfer Parameter .................................... 195

Reports Central Treasury Transfer Layout.......................................... 196Reports Charge Assessment.................................................................. 197

Reports Charge Assessment Parameter .............................................197Reports Charge Assessment Layout ...................................................198

Reports Order Delivery Date ...................................................................199Reports Order Delivery Date Parameter .............................................199Reports Order Delivery Date Layout ...................................................200

Reports Bounced Cheque .......................................................................201Reports Bounced Cheque Parameter .................................................201Reports Bounced Cheque Layout .......................................................202

Reports Review Appeal.............................................................................. 203Reports Review Application .................................................................... 203

Reports Review Application Parameter ...............................................203Reports Review Application Layout.....................................................204

Reports Review Decision ........................................................................ 205Reports Review Decision Parameter .................................................. 205Reports Review Decision Layout........................................................ 206

Reports Appeal Notification .....................................................................207Reports Appeal Notification Parameter ...............................................207Reports Appeal Notification Layout..................................................... 208

Reports Appeal Decision .........................................................................209Reports Appeal Decision Parameter ................................................... 209Reports Appeal Decision Layout......................................................... 210

Orders / Notifications ............................................................................... 211Order Handling Procedures .................................................................211Orders Amended Assessment.............................................................212

Orders Amended Assessment Parameter ....................................... 212Orders Amended Assessment Layout............................................. 213

Orders Estimate Revision Notification ................................................. 214Orders Estimate Revision Notification Parameter ........................... 214Orders Estimate Revision Notification Layout................................. 215

Orders Charge Assessment................................................................ 216

Orders Charge Assessment Parameter ...........................................216Orders Charge Assessment Layout.................................................217Orders Amended Charge Assessment................................................218


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Orders Amended Charge Assessment Parameter .......................... 218Orders Amended Charge Assessment Layout................................ 219

Orders Bounced Cheque / Draft Notification .......................................220Orders Bounced Cheque / Draft Notification Parameter .................220Orders Bounced Cheque / Draft Notification Layout....................... 221

Orders Tax Credit Amendment Notification .........................................222Orders Tax Credit Amendment Notification Parameter ...................222Orders Tax Credit Amendment Notification Layout .........................223

Orders Medical Tax Credit Amendment Notification ...........................224Orders Medical Tax Credit Amendment Notification Parameter .. .. .224Orders Medical Tax Credit Amendment Notification Layout ...........225

MISCELLANEOUS .........................................................................................226Authorized Update ......................................................................................226

Batch header entry Authorized Update ................................................... 226Batch Record entry Authorized Update .................................................. 227

Sample screen Self -Assessment Return record ................................ 229

Sample screen Tax Credit Claims record ............................................230Sample screen Bounced Cheque / Invalid Draft record ...................... 231Sample screen authorized update for Excess Transfer record ...........231

ACCESSORIES ................................................................................................. 232Accessories Microsoft office ........................................................................... 232Accessories Internet Explorer ........................................................................ 232Accessories Utilities ........................................................................................233

Utilities Calendar .........................................................................................233Utilities Date conversion ............................................................................. 234Utilities Character map ................................................................................234Utilities Notepad ..........................................................................................235Utilities Calculator ....................................................................................... 235Utilities Download document...................................................................... 236

Utilities Download documents ................................................................. 236Utilities Password change ...........................................................................237

SUPERVISOR .................................................................................................... 238Lookup tables ................................................................................................. 239

Lookup bank offices .................................................................................... 239Lookup revenue accounts ........................................................................... 240Lookup Adjustment Reasons ...................................................................... 241Lookup TDS Withholdee Type ....................................................................242Lookup Audit Factor ....................................................................................243Lookup assessing officer ............................................................................244Lookup charge penalty ................................................................................245Lookup Charge Amendment Rule .............................................................. 246Lookup Charge/Penalty Type Usage ..........................................................247Lookup fiscal year ....................................................................................... 248Lookup offices .............................................................................................249Lookup income sources .............................................................................. 250Lookup Order Delivery Mode ...................................................................... 251Lookup medical service type ...................................................................... 252Lookup suspension reasons ....................................................................... 253

System Security ..............................................................................................254System security: User maintenance ........................................................... 255System security: Role maintenance...........................................................256


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System security: Role assignment to a user ..............................................257System security: Role assignment to a module ..........................................258System security: User assignment to a module ......................................... 259System security: Registration and VAT ...................................................... 260

Miscellaneous ................................................................................................. 260

Miscellaneous: Control parameter .............................................................. 261Miscellaneous: Collection target................................................................. 268Miscellaneous: Upload documents .............................................................269

Annexes:.................................................................................................................... 271Annex 1. Abbreviations ..........................................................................................271Annex 2. Batch types in income tax module ......................................................... 271Annex 3. Batch headers in income tax module ..................................................... 272Annex 4. Batch summaries in income tax module ................................................ 273

Bounced Cheque/Invalid Draft (BC) Batch Summary ........................................273Order Delivery/Received Date (OD) Batch Summary ........................................274...........................................................................................................................275

Review /Appeal Decision (RD/AD) Batch Summary ..........................................275Annex 5. IT Related Forms ....................................................................................276

Management Adjustment Form (MB Batch) ...................................................... 276Authorized Update Form (AU Batch) ................................................................. 277


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ProTax Income Tax User Manual

Introduction

The system (ProTax) is developed for the Inland Revenue Department (Ministry Of Finance,His Majestys The Government Of Nepal) to monitor taxpayer activities and revenue

collection in the Kingdom of Nepal. The current version of ProTax has three major modules.1. Taxpayer Registration module: This module is used to register a taxpayer for

Income tax and VAT. After registration the taxpayer will get a unique identifierPermanent Account Number (PAN).

2. Value Added Tax (VAT) module: This module is used to capture all the VAT relatedinformation from VAT taxpayers.

3. Income Tax module: This module is used to capture all the Income tax relatedinformation from income taxpayer.

Each of the modules described above are supported by a number of various type of reportsthat can be used to closely monitor taxpayers and help IRD/IRO to make future strategy and

planning.Within ProTax 2.1 a user can simultaneously work on all the modules (Registration, VAT andIncome Tax). User can work on another module without closing current module viz. if theuser is working on Registration and want to see some VAT reports or want to work on VATmodule or Income Tax module then they dont have to exit from current application module.

Technical setup

There is one main database server in ICT section of IRD, which will have data from all of the

IRO(s) distributed across the Kingdom of Nepal. Each IRO including Large Taxpayer Officehas one database/file server, several workstations (4 22) and at-least one Laser printer; allof these machines (server, workstations and laser printers) in IRD and IRO are connected toLAN.

Data entry in IRO is done in batch mode (offline) and is transferred to the IRD centraldatabase server using oracle replication. The batch data is posted in IRD central server anddebit/credit effects are generated. The debit/credit thus generated will be replicated back toIRO in read only mode.

Minimum qualification of the end user:The manual assumes that the end user has basic computer operation skills in windowsenvironment.

Manual vetting and batch process:

Manual vetting:

The taxpayer service unit must accept income tax return and other related documents(annexes etc) as submitted by the taxpayer i.e. without cross verifying figures anddependency of amount or information but the some of the mandatory fields such as PAN,

name of the taxpayer, address of the taxpayer, business firm details, signature oftaxpayer or representative etc must be checked. A unique number (return registration


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number) and return registration date will be stamped on received return form ordocument by the IRO taxpayer service unit.

If the returns or documents submitted by a taxpayer are incomplete then the taxpayerservice section must inform taxpayer about missing information and invalid or incompletereturns or documents should be rejected.

Batch Types and Batch Header:

The taxpayer service section or the section assigned to make a batch has to group thereturns or documents received based on batch type, i.e. all the self assessment returns(final income tax returns) has to be grouped into one bundle and out of the total returnsmaximum of 25 forms/documents will be put into one batch type and batch header shouldbe prepared. The sample of batch summary is given in Annex 3: Batch headers inIncome tax module. The batch types with suffix (1) needs batch summary for data entrywhereas the data entry for all other batches is done directly from Returns and Internalorders etc.

The values to be filled in batch header are described below:Batch type: Tick the proper batch type box based on type of document received. Thebatch types are grouped into four main categories as described below.

1. Debit batches: All the transactions that creates or modifies debit into taxpayeraccount is grouped as debit batches. There are 14 types of debit batch as listedbelow:IN: Estimate Return: The estimate returns along with tax credit claim Annex 10

and or Annex 11 are batched with this batch type. The taxpayer cannot fileEstimate return after end of the current fiscal year.

IR: Estimate Revision Return: The Estimate Revision return along with tax creditclaim Annex 10 and or Annex 11 are batched in this batch type. Taxpayer mayfile Estimate Revision Return anytime within the fiscal year to change tax

liabilities created by Estimate return. The taxpayer cannot file Estimate RevisionReturn after end of the current fiscal year.RN: Estimate Revision Notice: The Estimate Revision Notice issued by a tax

officer to revise the Estimate return or Estimate Revision Returns are batched inthis batch type. The tax officer cannot revise Estimate return or EstimateRevision Return after end of the current fiscal year.

SA: Self Assessment Return: The Self Assessment Return (final return) along withtax credit claim Annex 10 and Annex 11 are batched in this batch type. The lastdate to file self-assessment return is Ashoj Masanta (15th Oct) unless taxpayerhas approved for return filing extension date.

AA: Amended assessment: The Amended Assessment orders issued by a taxofficer are batched in this batch type. Tax officer or DG can do amended

assessment to change the tax liability created with self-assessment return (finalreturn) filed by a taxpayer.

JA: Jeopardy assessment: The Jeopardy Assessment orders issued by a taxofficer are batched in this batch type. A tax officer may issue Jeopardyassessment order to a taxpayer if the tax officer thinks or find information thatthe taxpayer is going out of country or is closing his/her business or based onthe provisions mentioned in Income tax act.

JR: Jeopardy Self-Assessment Return: The Jeopardy Self-Assessment Returnsfiled by a taxpayer (based on income tax act clause 96.5) to close his/herbusiness are batched in this batch type.

OD: Order delivery date: The delivery dates of the orders issued by the tax officerare batched in this batch type.

CP: Charge: The manual charges imposed by a tax officer are batched in this batchtype. ProTax will automatically calculate late filing charge, interest and otherh i d b th t ffi d i A d d t Th l


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of other charges during amended assessment is charge percentage generatedby the system based on additional debit and reason for amended assessment.

AC: Amended Charge: The Amended of the manual charges and or the chargesgenerated by Amended Assessment are batched in this batch type.

RE: Recovery Activities (Enforcement): The enforcement, recovery expenses andrecovery proceeds are batched in this batch type.

RQ: Review Application: The Review applications are batched in this batch type.AQ: Appeal Application: The Appeal applications are batched in this batch type.RD: Review Decision: The Review decisions done by the IRD are batched in this

batch type.AD: Appeal Decision: The Appeal decisions done by Revenue Tribunal or Supreme

Court are batched in this batch type.TD: TDS return: The TDS returns filed by the withholding agents are batched in this

batch type.RM: Remission: The remission claims done by the taxpayer are batched in this

batch type. The remissions are announced by HMG/N in government gadget towaive part of the debits owned by taxpayers based on some criteria as definedin government gadget. If such remissions are announced then the taxpayermust claim the remission to their respective IRO.

2. Payment & crediting batches: All the transactions that create or modify credit ofa taxpayer are grouped as payment and crediting batches. There are 5 types ofpayment and crediting batches as listed below:BC: Bounced Cheque / Invalid Drafts: The Bounced Cheque and or the invalid

draft (submitted by a taxpayer or withholding agent while making payments) arebatched in this batch type.

CT: Central Treasury Transfers: The Central Treasury Transfers of deposits(made by taxpayers for various purpose) are batched in this batch type.

TC: Excess Tax Credit Transfers: The excess tax credits of taxpayer from onefiscal year to another fiscal year are batched in this batch type.

TA: Tax credit adjustment: The tax credit adjustments on the tax credit claim filedby taxpayer are batched in this batch type.MC: Medical tax credit adjustment: The medical tax credit adjustments done by

the tax officers are batched in this batch type.CC: Tax Credit Claim and Medical Tax Credit Claims: The tax credit claim and

medical tax credit done separately by taxpayers are batched in this batch type.

3. Refund batches: All the transactions related with refunds and refund paymentsare grouped as refund batches. This group also has management adjustment batchto correct or remove suspended records during data entry. There are 5 types ofrefund batches as listed below:ER: Refund Claim: The excess tax credit refund claim and deposit refund claim

done by taxpayers are batched in this batch type.EP: Refund Payment: The refund claim payment of excess tax credit and deposit

refund claim are batched in this batch type.EI: Excess credit refund interest: The excess tax credit interest refund and

deposit interest refund claim are batched in this batch type.PI: Excess credit refund interest: The claim and payment of interest on excess

credit are batched in this batch type.

4. Management Adjustment Batch: This group can be used to correct or removesuspended records during data entry.

MB: Management adjustment: The management adjustments done by the taxofficers to clear suspended records during data entry of different batches.


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5. Authorized Update Batch: This group can be used to correct or remove theposted data from ProTax database.

AU: Authorized Update: This batch can be used to correct or remove the incorrectposted data.

Columns in batch header sheet:

Office code: Write IRO code where batch is prepared e.g. 25 in case of Kathmandu No. 3, 27 in case of Kathmandu 1 etc.

Batch type: Write batch type for which the batch is prepared e.g. IN for Estimate return, IR for Estimate Revision Return etc as explainedin batch types above.

Batch number: Write batch number. The batch number must be of eight digits(running number) followed by IRO code e.g. 25000001,25000002 etc.

Batch creation date: Write date when the batch is prepared. Date must be in theformat of YYYY.MM.DD.

Total number of forms: Write number of forms included in the batch.Total debit amount (2): Write total debit amount included in the batch. It is sum of net tax

liabilities of the returns included in the batch.Total credit amount (2): Write total credit amount included in the batch. It is sum of claim

amount in annex 10, sum of medical expenses in annex 11 andExcess Tax credit transfer claim.

Tax officer name: Write name of the officer who has prepared batch.Tax officer signature: Tax officer must sign the batch header sheet before forwarding

the batch for data entry to ICT section.

Batch Summaries:

In Income tax module the four batches e.g. Bounced Cheque / Invalid Draft (BC), OrderDelivery Date (OD) and Review / Appeal Decision (RD / AD) batches requires batchsummary to be filled in for data entry. The process for filling these batch summaries areexplained below.

Bounced Cheque / Invalid Draft (BC) Batch Summaries:

Purpose of Payment: Write the purpose of the payment for which thecheque (bounced) or Draft Invalid) was given bytaxpayer. Write 1 if it was made for Tax paymentor 2 if the payment was made for TDS payment.

PAN: Write taxpayer PAN whose cheque wasbounced or whose draft was found invalid.

Payment Received Date: Write the date when the cheque or draft wasreceived by the IRO or LTO or IRD.

Bounced /Invalid Cheque/Draft: Tick the payment mode e.g. Cheque or draft.Cheque/Draft No: Write the Cheque / draft number which was

bounced.Invalid Cheque/Draft processing charge:Write the processing charge amount that has

occurred to process the bounced cheque orinvalid draft.

Bank Name: Write the bank name.Bank Branch: Write the bank branch name.Cheque/Draft Invalid/Bounced date: Write cheque bounced date or the date when

the draft was declared invalid by bank.


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Order Delivery Date (OD) Batch Summaries:

PAN: Write taxpayer PAN to whom the order is delivered by mail or bymessenger.

Order Type: Write Order type code as explained in the batch summaryinstruction. The different order type codes assigned for ordersare 1: Jeopardy Assessment Order, 2: Estimate Revision notice,3: Amended Assessment order, 4: Charge Assessment Order, 5:Amended Charge Assessment Order, 6: Late filing ChargeOrder, 7: Interest Order and 8: Bounced cheque / Invalid Draftprocessing fee Notification.

Order No: Write the Order number that is dispatched to taxpayer.Order Date: Write the date when the tax officer made the order.Fiscal year: Write the Fiscal year when the order was made.Order Delivery mode: Write the order delivery mode, write (1) if the order is dispatched

to taxpayer by mail or (2) if it is send to taxpayer by messenger.Order Delivery Date: Write the date when the order was dispatched to taxpayer

by mail or the date when the taxpayer has received theorder if the order is send to taxpayer by messenger.

Review / Appeal Decision (RD / AD) Batch Summaries:

PAN: Write taxpayer PAN.Decision Registration No: Write the Review or Appeal Decision

Registration No based on whether therecord belongs to review decision orappeal decision.

Decision Registration Date: Write the Review or appeal Decision

Registration Date.Review Application Registration No: Write the registration number of the review

application or appeal notification when itwas registered in IRO or LTO or IRD.

Review Application Registration Date: Write the registration date or reviewapplication or appeal notification.

Review Appeal Decision Date: Write the review or appeal decision date.Decision Type: Write the type of decision done by IRD or

court. This indicates whether the review orappeal decision can be followed byamended assessment or Estimate revisionnotice or Amended charge assessment.

Data Entry and other processes in ICT Section:

Batch Data entry:The batch data entry is done by DEO in the IRO ICT section. DEO shall enter only thebatches signed by a tax officer. During data entry the module will automatically detecterrors such as calculation mistake or required fields missing etc and the record will besuspended if there is an error. On each of the data entry screen a button is available fromwhich reports can be generated. DEO should always check and verify the physical batch

record and data entry report before proceeding data entry of next screen and correcterrors if any.


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Verification of batch data using batch report:Batch report and physical batch must be sent to taxpayer service section or relatedsection for the final approval from a tax officer. The tax officer must cross verify batchreport with the physical file, approve batch report by signing on it and file batch report.

Batch Complete:Batch complete must be done after tax officer verifies and approves batch data entry as

explained above. During batch complete the module will check whether the total debitamount, total credit amount and number of documents entered in the batch match withthe information given in batch header. A batch can only be completed if the total numberof documents in batch header match will total number of records entered and sum ofdebit amount of all return/assessment/orders or sum of tax credit claim amount or TDSwithheld amount match with debit or credit amount as in batch header.Note: The batch data cannot be corrected after batch complete. To correct a batchcomplete record, the IRO must send authorized update request mentioning the amount orinformation to be corrected. Please remember the frequent use of authorized updaterequest indicate that IRO is paying less or no attention either in manual vetting orbatching or data entry or verification of batch records.

Batch Post:It is done in IRD ICT section and effect of returns or credit claim will generate debits andcredits based on transactions. The effect of posted data is then transmitted back (in readonly mode) to the related IRO(s).

Authorized update of posted data:Authorized update request must be filed by IRO if any of the batch complete records orposted data needs to be changed either due to data entry mistake or mistake done bytaxpayer or tax officer. In IRD these authorized update request is forwarded to the DDGfor his approval, after DDG approval the request will be forwarded to the ICT director andfinally the data is changed.

Note: The frequent use of authorized update request indicates that IRO is paying less orno attention either in manual vetting or batching or data entry or verification of batchrecords.

Suspended records handling:The batch records are suspended by system if there is calculation mistake or the figuresdoes not meet business rules defined by IRD or income tax act. The DEO shall try toresolve suspended records only if the records are suspended due to data entry mistake,but if the mistake is from taxpayer then the tax officer in audit section shall contacttaxpayer for clarification and try to resolve these suspended records by doingmanagement adjustment. The DEO shall in no case change information or values inreturn or document to clear suspended records.

These suspended returns are even though transmitted to the central server in IRD butdoes not make any effect on taxpayer account.

Process to resolve suspended records:1. Analyze reasons of suspended records.2. Contact taxpayer; get clarification from taxpayer and correct value or information.3. Generate suspended report from ProTax, correct wrong value causing suspension

and sign.4. Prepare management adjustment batch, sign batch header and forward batch for

data entry.5. IRO ICT section enters management adjustment batch.6. Generate management adjustment batch entry report.7. Tax officer checks and signs management adjustment batch entry report and files.8 Send management adjustment notification (generated by system) to taxpayer


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Function Keys:

Following function key can be used as a quick key for the common commands as described

below.

F7: Give criteria while fetching record (Enter query)F8: Fetch records (Execute query)F9: Display list of values (drop down list) while data entry.F10: Save record(s)

ProTax tool bar

Tool bar is used to perform same operations in all modules.

Screen 1: Toolbar in ProTax 2.1

Backward PreviousRecord

NextRecord

EnterQuery

ExecuteQuery

Add NewRecord

ConfirmRecord

CancelRecord

NextRecord

DeleteRecord

PrintRecord

ExitModule


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Functions of tool bar:

Tool bar is used to perform same operations in all modules.

Screen 2: Functions of toolbar

Exit: Press this button to exit from the current module.

Cancel: Press this button to cancel the record.

Print: Press this button to print current record.

Backward: Press this button to see previous screen.

Forward: Press this button to see next screen.Previous Record: Press this button to go to previous record.

Next Record: Press this button to go to next record.

Enter Query: Press this button to give criteria while fetching records from database.(e.g. if you type IN in batch type field then it will fetch all record of installmentreturn batch only ). User might press F7 as a short cut Key for this function.

Execute Query: Press this button to fetch records based on the criteria given whilein Enter query. It will fetch record base on criteria. User might press F8 as short cutKey for this function.

Add Record: Press this button to add new record.

Delete Record: Press this button to delete existing record.Commit: Press this button to confirm or commit added record or deleted record orupdated (edit) record. Short cut Key F10.


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How to start ProTax

To start with the ProTax application select ProTax 2.1 menu item from the start menu ofwindows as shown in Screen 1: ProTax startup below.

Screen 3: ProTax startup

User Authentication

Only authorized person with a valid user account and password from ICT section of the IRD

or IRO can use ProTax.

Screen 4: User Authentication

User ID: Type user name in User ID column and press TAB key or ENTER key to go tonext field.

Password: Type password and then click on Ok button. User may press ENTER twice. Thesystem will check whether the given user name and password given is valid ornot


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After user authentication user will see ProTax 2.1 Main menu as illustrated inScreen 3.

The cancel button can be used to cancel login attempt.

Menu

ProTax 2.1 Main Menu

The main menu of ProTax application has eight buttons as described below: Registration: This button is used to work on Taxpayer registration module. Value Added Tax: This button is used to work on Value Added Tax (VAT) module. Income Tax: This button is used to work on Income Tax module. Accessories: This button is used to work on Microsoft office, Internet explorer,

English Nepali date converter, Calculator, Calendar, Notepad, Emailcomposer etc from within ProTax application.

Supervisor: This button is used to maintain ProTax security management, Lookuptable maintenance, uploads documents in database and systemcontrol parameter etc.

Logon: This button is used to login into the system. Logout: This module is used to log out of the system. Exit: This button is used to exit from the application.

Screen 5: ProTax 2.1 Main menu

User can work on all the features of ProTax application using this menu. User can worksimultaneously on different modules using different buttons


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Registration Menu:

This menu shows all the functions, reports and statistics in registration module.

Screen 6: Registration menu

User can click on the labels displayed in the menu. The functionality of the sub-modules issame as in previous version of ProTax. Please refer to ProTax Version 1.0 user manual fordetails of registration module.

VAT menu

This menu shows all the functions, reports and statistics available in VAT module.

Screen 7: VAT menu (1/1)

User can click on the labels displayed in the menu. The functionality of the sub-modules issame as in previous version of ProTax. Please refer to ProTax Version 1.0 user manual fordetails of VAT module.


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Income tax menu

This menu shows all the functions, reports and statistics available in Income tax module. Theavailable options are in blue color, non-operational options are in red color and gray outoptions indicates the user does not have permission to use the options. The menu iscategorized in three major category e.g. BATCH FUNCTIONS, STATISTICS/REPORTS andMISCELLANEOUS. The detail of each category is explained below.

Screen 8: Income tax menu (1/2)

BATCH FUNCTIONS: This category has all the functions related with batch (i.e.batch data entry, batch complete and batch post). It has sub groups likeassessment, collection and batch post etc as explained below in detail.

1.1. ASSESSMENT: The assessment sub group is used to enter the assessment, returnsand adjustment batches that which will create or modify debit of a taxpayer.

1.1.1. Installment return: The batch type for installment return is IN and thismodule is used to enter estimated installment return submitted by thetaxpayers.

1.1.2. Installment revision return: The batch type for installment revision returnis IR and this module is used to enter installment revision return submittedby taxpayers to revise figures from previously filed installment return.

1.1.3. Installment revision notice: The batch type for installment revision returnis RN and this module is used to enter installment revision notice from atax officer to revise installment return or revision installment return.

1.1.4. Self-assessment return: The batch type for self-assessment return is SAand this module is used to enter self-assessment return (Final Return) filedby the taxpayer at the end of each fiscal year.

1.1.5. Amended assessment: The batch type for amended assessment is AAand this module is used to enter amended assessment order issued by a taxofficer.


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1.1.6. Jeopardy assessment: The batch type for jeopardy assessment is JA andthis module is used to enter jeopardy assessment order issued by a taxofficer. This module is not available in ProTax 2.1.

1.1.7. Jeopardy self-assessment return: The batch type for jeopardy self-assessment return is JR and this module is used to enter jeopardyassessment 96.5 return based on income tax act section 96.5. This moduleis not available in ProTax 2.1.

1.1.8. Order delivery date: The batch type for order delivery date is OD and thismodule is used to enter order delivery / received date of the orders issuedby the tax officer.

1.1.9. Charge: The batch type for charge is CP and this module is used to enterthe manual charge order issued to a taxpayer by a tax officer.

1.1.10. Remission: The batch type for remission is RM and this module is used toenter the remission claim filed by a taxpayer. This module is not available in

ProTax 2.1.

1.1.11. Recovery Activities: The batch type for Recovery activities is RE and thismodule is used to enter the enforcement related activities done by theIRO/IRD to recover arrears from taxpayers. This module is not available inProTax 2.1.

1.1.12. Review application: The batch type for review application is RQ and thismodule is used to enter the review application request filed by a tax payer tothe IRD if the taxpayer does not agree on orders (amended assessmentorder, jeopardy assessment order, installment revision notice orcharge/penalty order etc) issued by a tax officer.

1.1.13. Appeal application: The batch type for appeal application is AQ and thismodule is used to enter the appeal application request filed by a taxpayer tothe revenue tribunal or court if he/she is not satisfied by the review decisionor appeal decision done by IRD/IRO or court or revenue tribunal etc.

1.1.14. Review Decision: The batch type for review application is RD and this

module is used to enter the review application request filed by a tax payer tothe IRD if the taxpayer does not agree on orders (amended assessmentorder, jeopardy assessment order, installment revision notice orcharge/penalty order etc) issued by a tax officer.

1.1.15. Appeal Decision: The batch type for appeal application is AD and thismodule is used to enter the appeal application request filed by a taxpayer tothe revenue tribunal or court if he/she is not satisfied by the review decisionor appeal decision done by IRD/IRO or court or revenue tribunal etc.

1.1.16. TDS Return: The batch type for TDS return is TD and this module is usedto enter the TDS (Tax Deduction at Source) return submitted by a TDSwithholding agent.

1.1.17. Management adjustment: The batch type for management adjustment isMB and this module is used to enter management adjustment to clearsuspended records.


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1.2.COLLECTION: The collection sub group is used to enter the payment and claimbatches that will generate credit effect for a taxpayer through different payments,credit claims etc as explained below.

1.2.1. Bounced Cheque: The batch type for bounced cheque is BC and thismodule is used to enter the details of the bounced cheques of the paymentclaims claimed by the taxpayer in Annex 10 and or the cheque paymentdetails submitted by the withholding agent for TDS withhold amount alongwith TDS return.

1.2.2. CT Transfer: The batch type for CT transfer is CT and this module is usedto enter the central treasury transfer (Sadasya) of deposits.

1.2.3. Credit claims/Adjustments: This sub group is used to enter the tax ormedical tax credit claims prior to fiscal year 2059/60 and or adjustment ofthe credit(s) claimed by a taxpayer using Annex 10 (tax credit claim) andAnne 11 (medical tax credit claim).

1.2.3.1. Excess Tax Credit Transfer: The batch type for Excess taxcredit transfer is TC and this module is used to enter excess taxcredit transfer request of taxpayers from one fiscal year toanother. Note: The excess tax credit transfer can only be doneeither after final return of the fiscal year has been filed oramended assessment for non-filer of final return is done or after jeopardy assessment for the full fiscal year or jeopardy self-assessment return is filed.

1.2.3.2. Tax credit adjustment: The batch type for tax credit adjustmentis TA and this module is used to enter the tax credit adjustmenton the tax credit claims done by the taxpayer.

1.2.3.3. Medical tax credit adjustment: The batch type for medical taxcredit adjustment is MC and this module is used to enter the taxcredit adjustment of the medical tax credit claims done by thetaxpayer.

1.2.4. Refund: This sub group is used to enter the refund claims and payment ofexcess tax credit, excess tax credit interest, excess TDS payment, excessTDS payment interest etc as described below.

1.2.4.1. Excess tax credit refund: The batch type for excess tax credit

refund is EP and this module is used to enter the excess taxcredit refund claims and payments. This module is not availablein ProTax 2.1.

1.2.4.2. Excess tax credit interest refund: The batch type for excesstax credit interest refund is PI and this module is used to enterthe excess tax credit interest refund claims and payments. Thismodule is not available in ProTax 2.1.

1.2.4.3. Excess TDS payment refund: The batch type for excess TDSpayment refund is TR and this module will be used to enter theexcess TDS payment refund claims and payments. This moduleis not available in ProTax 2.1.


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1.2.4.4. Excess TDS payment interest refund: The batch type forexcess TDS payment interest refund is TI and this module willbe used to enter the excess TDS payment interest refund claimsand payments. This module is not available in ProTax 2.1.

1.2.5. Batch Post: This button will be available and used only at the ICT section ofthe IRD. This button is used to post a batch record. After batch post theeffect (debit/credit) will be generated at the central database of the IRD andreplicated back to the concerned IRO in read only mode.

2. STATISTICS/REPORTS: This category has all the statistics and reports generated by theincome tax module. It has two sub groups e.g. Statistics and Reports.

Income tax menu (cont.):

Screen 9: Income tax assessment and collection menu (2/2)

2.1.STATISTICS: This subgroup has all the statistics generated by the system. Statisticsis defined as the report which displays or prints information on more than one IROor more than one taxpayer.

2.1.1. Batch record status: This statistics displays/prints list of batches per IRO ofdifferent batch status (e.g. incomplete, finished, posted and suspended).

2.1.2. Data entry installment return: This statistics displays/prints data entrystatistics of number and ratio of registered taxpayer and installment returnreceived i.e. how many of the registered taxpayer has filed installment returnin a fiscal year.

2.1.3. Data entry self-assessment return: This statistics displays/prints dataentry statistics of number and ratio of registered taxpayer and self-assessment (final return) received i.e. how many of the registered taxpayerhas filed self-assessment return (final return).

2.1.4. Data entry TDS return: This statistics displays/prints data entry statistics onnumber of TDS returns filed by the withholding agents


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2.1.5. Assessment/return batches: This statistics displays/prints detail records ofan assessment/return batch with PAN, assessment type, assessment no,Assessment date and total tax liability per assessment/return type (e.g.installment return, installment revision return, installment revision notice, selfassessment, amended assessment, jeopardy assessment, jeopardyassessment 96.5 return etc). A tax officer should use this report to verifybatch data entry done with the physical batch before DEO makes a batchcomplete.

2.1.6. TDS return batches: This statistics displays/prints detail records of a TDSbatch with PAN, return number, return date, debit amount, credit amountand batch status.

2.1.7. Assessment/returns: This statistics displays/prints list of PAN,assessment/return no, assessment/return date and total tax liability ofreturns filed in a fiscal year per assessment type (e.g. installment return,installment revision return, installment revision notice, self assessment,

amended assessment, jeopardy assessment, jeopardy assessment 96.5return etc)

2.1.8. Management adjustment: This statistics displays/prints detail ofmanagement adjustment.

2.1.9. Non-filers: This statistics displays/prints list of Non-filers for installmentreturn and self-assessment return of an IRO.

2.1.10. Large taxpayers: This statistics displays/prints list of large taxpayersbased on turnover and/or income of an IRO.

2.1.11. Debtors: This statistics displays/prints list of debtors of an IRO.

2.1.12. IRO Debits/Credits: This statistics displays/prints sum of debits andcredit per debit/credit type of an IRO.

2.1.13. Tax credit claims: This statistics displays/prints list of tax credit claimsdone by a taxpayer.

2.1.14. Collection/Target: This statistics displays/prints total revenuecollection per revenue account with comparison to the target of an IRO.

2.1.15. Creditors: This statistics displays/prints list of creditors of an IRO

2.1.16. TDS returns: This statistics displays/prints list of TDS filed bywithholding agents in a fiscal year in an IRO.

2.1.17. Suspended records: This statistics displays/prints list suspendedrecords.

2.2.REPORTS: This subgroup has all the reports generated by the system. Report isdefined as the information set that displays/prints detail of one taxpayer or an IRO.

2.2.1. Assessment details: This report displays/prints detail of anassessment/return.

2 2 2


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2.2.3. Taxpayer account statement: This report displays/prints detail of ataxpayer account showing details of his/her debits/credits.

2.2.4. Taxpayer profile: This report displays/prints detail activities of a taxpayerstarting from his/her registration information.

2.2.5. Management adjustment: This report displays/prints detail of amanagement adjustment done on income tax returns or TDS return.

2.2.6. Suspended record: This report displays/prints detail of suspended recordwith suspended reasons of income tax returns or TDS return

2.2.7. Order Printing: This report displays/prints order for a taxpayer.

2.2.8. Documents in database: This report displays/prints list of documents(income tax act, income tax return/order format, rules/regulations etc) storedin database for download purpose in IRO.

3. MISCELLANEOUS:

3.1.Authorized updates: This module is available and used only at the ICT section ofthe IRD to change the posted records since such posted records cannot be changedin IRO.

BATCH FUNCTIONS

Data entry Estimate return

This module will be used to capture installment return filed by the taxpayer using Income taxreturn D-02 and D-03. Non-presumptive taxpayer files installment return. All the returnssubmitted by the taxpayer must be checked manually before accepting returns. Please seeManual vetting and batch process for details in this user manual.Data entry shall be done only after batch header is prepared by the taxpayer service sectionof the IRO(s)/IRD and approved by the tax officer. System will validate the records to thepossible extent and invalid batch records will be suspended.The returns that cannot be entered must be removed from batch and batch headerinformation must be corrected.

According to the new income tax act 2058 non-presumptive taxpayer must file installment

return until poush masanta (15th

January). System will automatically calculate and put 40% ofthe debit to be matured on poush masanta (15th January), 70% of the debit to be matured onchaitra masanta (15th April) and 100% of the debit to be matured on asad masanta (15th July).If the taxpayer wants to revise his installment amount then he/she can do so by filinginstallment revision return.

To enter installment return batch click on the Installment return text that is in the Assessmentgroup of the BATCH FUNCTIONS category in Income Tax menu.

Batch header entry installment return using return D-02:

DEO shall enter only those batches that are approved and signed by tax officer.


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The fields in batch header are:

Office: System will display office code (IRO code) by default based on where dataentry is being done. User will not be able to change value unless dataentry is done in IRD. To change IRO code in IRD, type IRO code andpress ENTER or TAB key or press F9 to get list of office code and selectoffice code from the list.

Batch Type: System will display batch type by default and it cannot be changed. PressENTER or TAB key to go to next field.

Batch Number: Type batch number and press ENTER or TAB key to go to next field.Batch number must be of eight characters otherwise system will notaccept it.

Batch Date: Type batch date in the format of YYYY.MM.DD (e.g. 2059.01.01) andpress ENTER or TAB key to go to next field. This date can never be morethan system date.

Screen 10: Batch header installment return using return D-02 (1/1)

Total documents: Type total documents and press ENTER or TAB key to go to next field.Total document must be between 1 and 999.

Credit Amount: Type credit amount and press ENTER or TAB key to go to next field. This

is sum of the total credit claimed of Annex 10 and total expense amount ofAnnex 11. Credit amount cannot be less than zero.

Debit Amount: Type debit amount and press ENTER or TAB key to go to next field. Thisis sum of the total tax liability of Annex 1 and Annex 2 in case of incometax return Debit-03 income tax return and total tax liability in case ofincome tax return Debit-02 income tax return. Debit amount cannot be lessthan zero.

Officer Name: Type officer name and press ENTER or TAB key to go to next field.

To save batch header either click on Confirm button or press F10 and then click forwardbutton to enter return details.

Buttons available: There are two buttons available on the top right of each batch headerscreen.


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Batch Complete button: This button shall be used to complete a batch after data entry of allbatch records in the batch is done. But before making a batchcomplete user must generate batch report and verify whether thephysical batch header and batch records match with the reportgenerated by batch report button described below. A batch must bedone batch complete only after concerned tax officer signs batchreport.

Note: User will not be able to change batch entry after batchcomplete.

Batch Report button: This button shall be used to generate the batch report as mentionedabove. The batch report details batch header information along withreturn summary entered in a batch. Batch report must be generatedby DEO after all batch records of a batch are entered to check forsuspended records. Tax officer also must use this report to checkwhether the summary of the batch match with physical batch headeror not.

Batch record entry installment return using return D-02

Return document type: Select D-02 in the return document type to enter installment returnfiled using income tax return D-02 and press ENTER or TAB key togo to next field. You may click on return document type field to get alist of document type and select desired document type from the list.Document type refers to return document type number e.g. D-02refers to income tax return Debit 02-02 and D-03 refers to income taxreturn Debit-03.

Screen 11: Batch record installment return using return D-02 (1/1)

PAN: Type taxpayer PAN and press ENTER or TAB key to go to nextfield. You may press F9 key to get list of taxpayer belonging tothe IRO and select desired PAN from the list.

Fiscal year: Type Fiscal year and press ENTER or TAB key to go to next

field. You may press F9 key to get list of valid fiscal year andselect desired fiscal year from the list.Return registration no: Type return registration no and press ENTER or TAB key to go to


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Return filing date: Type return filed date and press ENTER or TAB key to go to nextfield.

Business type: Select business type by pressing either P (professional) or O(other business) and press ENTER or TAB key to go to next field.You may click on business type field to get list of business typeand select desired business type from the list.

Single/Couple: Select Single/couple by pressing either S (Single) or C (Couple)

and press ENTER or TAB key to go to next field. You may clickon single/couple field to get list and select desired option fromthe list.

Spouse has PAN: Select whether spouse has PAN by pressing either Y (Yes) or N(No) and press ENTER or TAB key to go to next field. You mayclick on spouse has PAN field to get list and select desired optionfrom the list.

Spouse PAN: Type PAN of the taxpayer spouse and press ENTER or TAB keyto go to next field. You may press F9 key to get list of taxpayerand select desired PAN from the list.

Spouse name: Type spouse name and press ENTER or TAB key to go to nextfield.

Remote area allowance: Type remote area allowance and press ENTER or TAB key to goto next field.

Pension allowance: Type pension allowance and press ENTER or TAB key to go tonext field.

Life insurance premium: Type life insurance premium and press ENTER or TAB key to goto next field.

Inclusions: Type inclusions and press ENTER or TAB key to go to next field.Deductible expenses: Type deductible expenses and press ENTER or TAB key to go to

next field.Deductible loss: Type deductible loss and press ENTER or TAB key to go to next

field.

Assessable income/loss: Type assessable income and press ENTER or TAB key to go tonext field.Remuneration: Type remuneration and press ENTER or TAB key to go to next

field.Total assessable income: Type total assessable income and press ENTER or TAB key to

go to next field.Retirement contributions: Type retirement contributions and press ENTER or TAB key to

go to next field.Donations: Type donations and press ENTER or TAB key to go to next field.Taxable income: Type taxable income and press ENTER or TAB key to go to next

field.Total tax liability: Type total tax liability and press ENTER or TAB key to go to next

field.

To save batch record click on Confirm button or press F10 and then click forward button toenter claim details.

The module will automatically detect for errors and erroneous records are suspended. Thereturn details along with suspended reasons can be displayed using Assessment reportbutton located at the top right corner of the data entry screen.


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Batch record entry credit claim

The credit claims of Annex 10 (Tax credit claims) and Annex 11 (Medical tax credit claims)are entered in the system. There are five types of credit claims as explained below.

- Payment: This credit type includes payment claims done by the taxpayer throughbank voucher, draft, cheque and cash payment in IRO.- Custom tax: This credit type includes advance tax payment done at the custom port by

the taxpayer.- Vehicle tax: This credit type includes advance tax payment done at the transportation

department by the taxpayer.- TDS: This credit type option should be selected to enter all the TDS claims done

by the taxpayer.- Medical tax: This credit type includes medical tax credit claims done by the taxpayer.

Screen 12: Batch record entry of credit claims (1/6)

Credit type: Select required credit type by pressing 1 for Payment or 2 for Custom tax or 3for Vehicle tax or 4 for TDS or 5 for medical and press ENTER or TAB key todisplay the related fields of the credit claim explained in the pages below.


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Batch record entry tax credit claim (Payment)

Credit type payment: Select this credit type to enter all the tax payment done through bankvoucher or draft or cheque or cash payment in IRO.


The fields for payment claim are:

S. No: The value in this field will be automatically generated by the system aftersaving record.

Mode: Select required payment mode by pressing 1 for cash payment, 2 forcheque, 3 for draft and 4 for voucher and press ENTER or TAB key to go tonext field.

Document No: Type payment document number and press ENTER or TAB key to go tonext field. Document number is the cash receipt number for cash payment,draft number for draft, cheque number for cheque and voucher number forvoucher.

Bank code: Type bank code and press ENTER or TAB key to go to next field. You maypress F9 or double click on bank code to get a list of bank codes and select

required bank.Date: Type payment date in the format of YYYY.MM.DD and ENTER or TAB keyto go to next field.

Amount: The value in this field will be automatically based on credit claim amount.

Credit claim account: Any of the payments claim must have a revenue account heading. Thefields below (Account and amount refers to the revenue account heading on which paymentis done and payment amount. for

Account: Type revenue account heading and press ENTER or TAB key to go to next field.You may press F9 or double click on account field to get list of revenue accountand select required revenue heading.

Amount: Type amount paid in the revenue account heading and press ENTER or TAB keyto go to account of next record.


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Batch record entry tax credit claim (Medical)

Credit type medical: Select this credit type to enter the medical tax credit claims done bytaxpayer.


The fields for medical tax credit claim are:

S. No: The value in this field will be automatically generated by the systemafter saving record.

Medical expense date: Type medical expense date in the format of YYYY.MM.DD and pressENTER or TAB key to go to next field.

Provider Type medical service provider name and press ENTER or TAB keyto go to next field.

Medical service type: Type services type code and press ENTER or TAB key to go to nextfield. You may press F9 or double click on medical service type codeto get list of medical service type and select required medical servicetype.

Medical expense: Type medical expenses and press confirm to save record.

To enter other credit claim type click on Add button and continue data entry as explained.


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Batch record entry tax credit claim (Vehicle tax)

Credit type vehicle tax: Select this credit type to enter the vehicle tax advance payment claimdone by the taxpayer.


The fields applicable for vehicle tax credit claims are:

S. No: The value in this field will be automatically generated by the system as yousave record.

Document No: Type document number and press ENTER or TAB key to go to next field.This document number is the receipt number of the payment done at thetransportation department.

Date: Type date on which payment is done for the vehicle tax and press ENTERor TAB key to go to next field.

Amount: Type amount paid for the vehicle tax and press ENTER or TAB key to go tonext field.



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Batch record entry tax credit claim (Custom tax)

Credit type Custom tax: This option should be selected to enter all the advance tax paid bythe taxpayer at the custom point.


The fields applicable for custom tax credit claims are:

S. No: The value in this field will be automatically generated by the system as yousave record.

Document No: Type document number and press ENTER or TAB key to go to next field.This document number is the receipt number of the payment done at thecustom port.

Date: Type date on which payment is done for the custom tax and press ENTERor TAB key to go to next field.

Amount: Type amount paid for the custom and press ENTER or TAB key to go tonext field.



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Batch record entry tax credit claim (TDS withheld)

Credit type TDS withheld: This option should be selected to enter all the TDS withheldclaims done on behalf the taxpayer by the withholding agent.


The fields applicable for TDS credit claims are:

S. No: The value in this field will be automatically generated by thesystem as you save record.

Document No: Type document number and press ENTER or TAB key to go tonext field. This document number is the TDS return registrationnumber.

Date: Type date in the format of YYYY.MM.DD and press ENTER or TABkey to go to next field. This date is the TDS return date filed by thewithholding agent.

Withholding type: Type withholding type and press ENTER or TAB key to go to nextfield. You may select the withholding type by pressing F9 or double

clicking on the withholding type field.Withholding agent PAN: Type PAN of the withholding agent and press ENTER or TAB keyto go to next field. You may also select the withholding agent PANtype by pressing F9 or double clicking on the withholding agentPAN field.

Withholding agent name: Type name of the withholding agent (if the withholding agent doesnot have PAN) and press ENTER or TAB key to go to next field.

Amount: Type TDS claim amount and press ENTER or TAB key to go tonext field.



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Batch header entry installment return using return D-03

Screen 18: Batch header installment return using return D-03 (1/1)

DEO shall enter only the batches that are approved and signed by tax officer. The fields inbatch header are:

Office: System will display office code (IRO code) by default based on where data

entry is being done. User will not be able to change value unless dataentry is done in IRD. To change IRO code in IRD, type IRO code andpress ENTER or TAB key or press F9 to get list of office code and selectoffice code from the list.

Batch Type: System will display batch type by default and it cannot be changed. PressENTER or TAB key to go to next field.

Batch Number: Type batch number and press ENTER or TAB key to go to next field.Batch number must be of eight characters otherwise system will notaccept it.

Batch Date: Type batch date in the format of YYYY.MM.DD (e.g. 2059.01.01) andpress ENTER or TAB key to go to next field. This date can never be morethan system date.

Total documents: Type total documents and press ENTER or TAB key to go to next field.Total document must be between 1 and 999.

Credit Amount: Type credit amount and press ENTER or TAB key to go to next field. Thisis sum of the total credit claimed of Annex 10 and total expense amount ofAnnex 11. Credit amount cannot be less than zero.

Debit Amount: Type debit amount and press ENTER or TAB key to go to next field. Thisis sum of the total tax liability of Annex 1 and Annex 2 in case of incometax return Debit-03 income tax return and total tax liability in case ofincome tax return Debit-02 income tax return. Debit amount cannot be lessthan zero.

Officer Name: Type officer name and press ENTER or TAB key to go to next field.

To save batch header either click on Confirm button or press F10 and then click forwardbutton to enter return details.


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Buttons available: There are two buttons available on the top right of each batch headerscreen.

Batch Complete button: This button shall be used to complete a batch after data entry of allbatch records in the batch is done. But before making a batchcomplete user must generate batch report and verify whether the

physical batch header and batch records match with the reportgenerated by batch report button described below. A batch must bedone batch complete only after concerned tax officer signs batchreport.Note: User will not be able to change batch entry after batchcomplete.

Batch Report button: This button shall be used to generate the batch report as mentionedabove. The batch report details batch header information along withreturn summary entered in a batch. Batch report must be generatedby DEO after all batch records of a batch are entered to check forsuspended records. Tax officer also must use this report to checkwhether the summary of the batch match with physical batch headeror not.

Batch record entry installment return using return D-03

Screen 19: Batch record installment