Trips Debt Management

• In order to identify unpaid debts for each tax period, tax-type and taxpayer account, Trips+ maintains an ‘Allocation Balance’ on each posting. After defined periods, say daily, and for each individual tax-type, the query functionality detects non-filers by interrogating the taxpayer ledgers and automatically enforces the tax administration’s rules for late, non–filers, or payers. Examples of such functionality are the issuing of notices of escalating severity to the taxpayer by SMS, email, or letter.
• Also at defined times debts are identified in the taxpayer ledger and prioritized according to the administration’s business rules (such as the amount of money at risk, the age of the debt andthe entity/ sector) for debt management.
• Once a taxpayer account is selected for debt management, the system automatically generates enforcement action in accordance with the authority’s business rules. For example, it can suspend the further issuance of notices, or generate either an assessment based on previous returns or a penalty, which are then posted to the account.

Trips+ also the establishment of instalment agreements to repay debt, monitors their conformance and allows them to be cancelled should the taxpayer default. Authorized officials can write off debt in accordance with the authority’s business rules.

Once the weekly/monthly debt planning exercise is completed, authorized users can electronically allocate the case to a collector. A uniquely numbered case file is created and the collector can download the data that is required.

• The system supports the collector to manage the case by, for example, by generating notices, enabling third party documents to be uploaded (such as court documents) and recording actions and outcomes during the collection exercise.
• The functionality in Trips+ allows the identification, seizure, management and auctioning of a taxpayer’s assets. The system interfaces with third party systems to identify the taxpayer’s assets. When these are seized, the amount is recorded in the case file for final reconciliation when the debt is paid. The workflow also enforces rules regarding supervisor authorization, such as sending the case to a nominated supervisor for review and approval.
• The performance measurement and business intelligence functionality enables all aspects of debt collection to be analyzed and reported. Examples include the analysis of debt by various attributes (such as age or tax-type) and how long it takes to collect particular types of debt by officer and region. The data can be presented in a number of formats such as dashboards, tables, electronic and hardcopy.