WO2013082632A2 - Système et procédé de collecte de taxes sur les transactions - Google Patents

Système et procédé de collecte de taxes sur les transactions Download PDF

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Publication number
WO2013082632A2
WO2013082632A2 PCT/US2013/023585 US2013023585W WO2013082632A2 WO 2013082632 A2 WO2013082632 A2 WO 2013082632A2 US 2013023585 W US2013023585 W US 2013023585W WO 2013082632 A2 WO2013082632 A2 WO 2013082632A2
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Prior art keywords
ivu
merchants
transactions
sut
incent
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WO2013082632A8 (fr
WO2013082632A3 (fr
Inventor
Miguel AROCHO
Sergio PEREZ-BIASCOCHEA
Felix CAMACHO
David AROCHO
David Rivera
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Individual
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Publication of WO2013082632A3 publication Critical patent/WO2013082632A3/fr
Publication of WO2013082632A8 publication Critical patent/WO2013082632A8/fr
Anticipated expiration legal-status Critical
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    • G—PHYSICS
    • G06—COMPUTING OR CALCULATING; COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q30/00—Commerce
    • G06Q30/02—Marketing; Price estimation or determination; Fundraising

Definitions

  • the invention relates to data processing systems and the methods of their use.
  • the invention relates to a system and method to improve sale and use tax collection by providing incentives.
  • Each merchant and retailer is currently required to file a monthly return detailing all taxable transactions for the prior month no later than the 10 th day of each month. Certain large merchants and retailers are required to file their return electronically. Merchants and retailers remit select Municipal and Commonwealth sales and use tax collected during the prior month to several Authorized Collectors designated by the Secretary of the Treasury. Further, the Authorized Collectors are then required to transfer sales and use tax payments to the Treasury and the appropriate Municipalities .
  • the PRTD is requesting information from potential service providers that can provide a compliance solution to improve the collection rate of the sale and use tax (SUT) .
  • PRDT needs to implement a system that will gather merchants' sales transactions on a daily basis to improve their SUT auditing and reconciliation processes.
  • the present invention overcomes the limitations of the Puerto Rico's sale and use tax collection rate by providing a system and method including a mechanism to incent taxpayers comprising three major components: Merchants (Data Capture devices), Processors/Acquirers and the Aggregator,
  • the Data Capture component gathers all of the SUT amounts included in the sales transactions processed by Merchants.
  • the system and method also provides a mechanism to incent taxpayers, wherein the incentive comprises a lottery.
  • the lottery is a contest in which particular indicia are distributed or sold, wherein the winning particular indicia is secretly predetermined or ultimately selected in a random drawing,
  • the particular indicia can be a serial of character such as numbers or letter.
  • the lottery for the sale and use tax collection is name IVU Lotto.
  • the Data Capture component also has the logic to print out the lottery numbers, draw number and date in the consumer's receipt.
  • the Processors/Acquirers component validates the transactions to determine eligibility for the lottery, stores the transactions SUT and lottery information and provides the Aggregator the informative and deposit files.
  • Processors/Acquirers to store Merchants SUT sales transaction and provide PRDT audit tracking tools. It also, receives and provides Lottery Vendor's the lottery numbers issued. The Aggregator will provide Merchants, PRDT, Processors/Acquirers, Lottery Vendor and
  • Unified Web Portal Municipalities a Unified Web Portal to view their corresponding information. Additionally, it will interact with IVR and Mobile technologies to provide several Unified Web Portal services and auditing capabilities. Finally, the Aggregator will generate the unique lottery numbers and provide them to each processor.
  • one of the objectives of the present invention is to improve the SUT capture rate in accordance with the principle of the present invention.
  • Another object of the invention is to eliminate or reduce SUT evasion in accordance with the principle of the present invention.
  • Another object of the invention is to increase the filing of SUT monthly returns that reflect accurate information in accordance with the principle of the present invention.
  • Another object of the invention is to make the filing and processing of the SOT monthly return easier for both the taxpayer and the PRTD, respectively in accordance with the principle of the present invention.
  • Another object of the invention is to allow merchants to make daily deposits of SUT proceeds directly to the PRTD in accordance with the principle of the present invention.
  • Another object of the invention is to provide a platform that will interact with technology already in place, which is trusted by all types of merchants, both major and of lesser volume (POS) .
  • Another object of the invention is to provide a platform that will interact with other technologies of Data Capture devices such as Fiscal Cash Registers.
  • Another object of the invention is to facilitate control of tax compliance by creating intelligence with detailed information of the merchant sales among other features .
  • Another object of the invention is to provide a Web Portal that provides Merchants a mechanism to view their processed transactions along with its lottery number. Another object of the invention is to provide a Web portal that provides PRDT's authorized personnel tools to execute administrative tasks for the sales and use tax transactions review.
  • Another object of the invention is to provide PRDT' s authorized personnel access to view the SUT amounts captured by each merchant.
  • Another object of the invention is to provide Merchants the capacity to view the same information as PRDT but only their particular (merchant) information.
  • Another object of the invention is to provide PRDT effective tools to validate the information on SUT provided by the merchant at the end of each fiscal terra, especially for cash and check transactions.
  • Another object of the invention is to provide capability to view, record, track, and audit SUT transaction information.
  • Another object of the invention is to provide the Lottery Vendor, PRDT and Merchants access to I U Lotto information.
  • Another object of the invention is to provide reporting capabilities for PRDT, Merchants, Municipalities and Processors. Another object of the invention is to provide PRDT with tools for business activity monitoring and reporting processes .
  • Another object of the invention is to provide a tool that helps PRDT to analyze the business data, such as merchant sales transactions, adjustments, payments, location, industry type and date, among other critical data elements ,
  • Another object of the invention is to provide a system and a method for performing integrated lottery ticket and merchandise transactions
  • Another objective of the invention is to provide a POS terminal designed to performed lottery transactions in addition to merchandise transactions.
  • FIG.l shows a flow chart presenting the three major components interaction in accordance with the principles of the present invention.
  • FIG.2 shows a diagram chart presenting the three major components interaction in accordance with the principles of the present invention.
  • FIG.3A through 3D shows an example of the Virtual POS graphical user interfaces (GUI) in accordance with the principles of the present invention.
  • GUI Virtual POS graphical user interfaces
  • FIGs .4 shows an example of the fiscal device architecture in accordance with the principles of the present invention.
  • FIGs.5 shows is a graphical representation of the processes executed by the Processors/Acquires in accordance with the principles of the present invention
  • FIG.6A through 6B is a graphical representation of the processes executed by the Aggregator in accordance with the principles of the present invention.
  • FIG.7A shows a graphical representation of the Unified Web Portal Architecture in accordance with the principles of the present invention.
  • FIG.8A shows an example of the Unified Web Portal Architecture GUI in accordance with the principles of the present invention.
  • FIG.9 shows an exemplary diagram of the Business activity and monitor and reporting in accordance with the principles of the present invention.
  • FIG.10 shows a graphical representation of the IVU Lottery Management process in accordance with the principles of the present invention.
  • FIG.11 shows a graphical representation of an example of the IVR service flow in accordance with the principles of the present invention.
  • FIG.12 shows an example of the MAT Tool GUI in accordance with the principles of the present invention.
  • FIG.l shows a flow chart presenting the three major components interaction in accordance with the principles of the present invention.
  • the present invention encourages Tax Payers' participation by lottery, known as IVU Lotto. This will give consumers a chance to win a monetary price twice a week.
  • IVU Lotto the customers must request merchants to enter the transaction in the Data Capture Devices ⁇ POS, Fiscal devices, Fiscal Cash Register, Virtual POS and POS Wireless) so an IVU Lotto number will be printed on their receipt. The process is explained in more details below.
  • the system and method for sale and use tax collection receives two files from each processor and or acquirers; one that will be known as Informative File and will include those transactions captured on a daily basis, the other known as Detailed Deposit file that will include the deposited transactions.
  • the first file will provide PRDT with daily transactional volume and IVU Lotto numbers generated.
  • the detailed deposit file will provide the actual Merchant's SUT collection deposited into their accounts, thus, improving PRDT's capabilities to audit merchants' responsibilities.
  • This file must include the Merchant's bank account number for additional services described below in the Aggregator's section.
  • PRDT requires having access to a Web Portal, which is explained below, that provides Merchants a mechanism to vie their processed transactions along with its IVU Lotto number.
  • the portal must provide PRDT's authorized personnel tools to execute administrative tasks for the sales and use tax transactions review,
  • the present invention includes other informational channels such as Interactive Voice Response (IVR) services and Mobile Administrative Tools (MAT) with enhanced unified web portal functions. Both functions are explained in more details below.
  • IVR Interactive Voice Response
  • MAT Mobile Administrative Tools
  • the IVR channel will provide Merchants without a computer based Internet access an alternative to validate its SUT transaction information.
  • FIG. 2 is a functional and graphical representation of how the present invention captures the fiscal information and additional collections through the use of different data capture devices technologies. It will present how unbanked merchants can be managed using two different technologies (fiscal devices or wireless POS) . It also includes how the IVU lottery number will be generated and handled for each merchant type:
  • o ⁇ client visits a merchant and purchases several articles .
  • the transaction must be registered at the data capture device (Regular POS, Virtual POS, Wireless POS, FOR or Fiscal Device) . Sale and SUT amounts must be entered separately.
  • the data capture device (Regular POS, Virtual POS, Wireless POS, FOR or Fiscal Device) . Sale and SUT amounts must be entered separately.
  • the processor must include the IVU Lotto number, draw number and date for the IVU Lottery in its online message.
  • the POS will print this data on the receipt.
  • the present invention provides a secure fiscal device with the capability of being preloaded with valid IVU Lotto numbers; therefore it will not require an online connection for the IVU Lotto generation. This device will also provide the date for the IVU Lottery in its receipt.
  • the Aggregator will provide PRDT business activity monitoring and reporting through its Business Intelligence tools.
  • the solution described doesn't include a daily SUT remittance, but it will provide PRDT with a built in option to execute SUT remittances to selected merchants on a daily, weekly, monthly or upon request. PRDT will have the tools necessary to determine which merchants have not remitted their SUT obligations in order to make the collection decision .
  • the present invention submits to PRDT the approval with the Processors/Acquirers specifications and operational procedures, required to support the IVU Lotto project implementation.
  • Processors/Acquirers will make the necessary enhancements into their POS and/or ECR (Electronic Cash Registers) systems.
  • ECR Electronic Cash Registers
  • the present invention proceeds with the data capture devices updates.
  • Program updates will be downloaded at the end of the day, once the merchant perform the settlement process. If the update process fails, a physical visit must be scheduled to those merchants where the update was aborted. This function will be performed as stated in the roll out document.
  • the present invention prepares and submits to PRDT the approval with the Processors/Acquirers specifications and operational procedures, required to support the IVU Lotto project implementation.
  • Processors/Acquirers will make the necessary enhancements into their POS and/or ECR (Electronic Cash Registers) systems.
  • ECR Electronic Cash Registers
  • the present invention proceeds with the data capture devices updates.
  • Program updates will be downloaded at the end of the day, once the merchant perform the settlement process. If the update process fails, a physical visit must be scheduled to those merchants where the update was aborted. This function will be performed as stated in the roll out document.
  • the main purpose of the Data Capture Device component is to gather PRDT SUT information regarding merchants' transactions and transferring it to the Aggregator.
  • the data capture process requires that Merchants have devices that capture SUT information plus provide the consumer an IVU Lotto number.
  • the present invention has the capacity to interact with different data capture technologies. As part of the solution we will provide details of the roll-out and maintenance processes for them. R brief description of the most common data capture devices: Regular POS, Wireless POS, Virtual POS, Fiscal devices and Fiscal Cash Registers is included.
  • Point of Sales is an electronic device used by POS.
  • the merchant When processing a transaction the merchant is responsible of entering into the POS terminal the SUT transaction information.
  • the POS terminals must be capable of capturing the transaction information, including the sales tax amount and printing the receipt with the IVU Lottery information for sales transactions.
  • Wireless POS devices As an alternative to manage unbanked cash only merchants, we recommend the use of Wireless POS devices.
  • the equipment's communication is cellular based, therefore, can be used at Merchant' s where there is not a LAN or dial up connection.
  • POS wireless terminals present the following benefits: o Can be used for merchants who do not have a
  • Wireless POS can be used for merchants who are street merchants (peddlers) .
  • Virtual POS can be used for merchants who are street merchants (peddlers) .
  • the Virtual Point of Sale converts any Internet-connected computer into a point-of-sale (POS) terminal.
  • the Virtual POS is an easy-to-install , easy-to- use, secure, and low-cost solution. It is suitable for merchants of any size and is ideal for kiosks, art galleries, rentals, etc.
  • FIG. 3A through 3D show several examples of graphic user interfaces in accordance with the principles of the present invention.
  • This application can be easily downloaded, installed and activated by customers.
  • Local or network printers can be used to print receipts.
  • Optional card swipers and PIN pads can be configured to accept credit or debit card data.
  • the Virtual POS terminals provide the following benefits :
  • o Sensitive data is stored in EVERTEC s PCI compliant data center, never on client computers.
  • the Virtual POS also keeps an encrypted connection between the computer and the card reader or swiper.
  • the Sales Data Controller is a fiscal device that connects to cash registers secured by a tax stamp. This configuration meets the requirements of fiscal security, controlling the tax information that is printed and record data that are related to what is printed and stored permanently in the fiscal memory.
  • the fiscal memory is the device memory where once you save a data, the same cannot be changed. The information recorded in the fiscal memory may be revised after accounting for the tax entities.
  • the fiscal device memory is an external controller that can be configured for different types of Cash Registers reducing the investment costs. o It has basically no impact on merchant front desk footprint,
  • Non-volatile memory can keep data even without power .
  • o Data can be overwritten only if older then prescribed period of time (six years) .
  • Each event has its own counter which is incremented automatically
  • This FCR has a GPRS dispositive like one that is used by cellular phones for the exchange of the informative file and the Lotto numbers.
  • FCR is a Cash Register but with Fiscal Memory.
  • Fiscal Memory is a special Read Only Memory built into the cash register to store tax information at the time of sale.
  • FCR terminals as a data capture device present the following benefits: o It provides a dual purpose device to cash only merchants; it serves as a fiscal device as well as a cash register.
  • o Can be used as stand alone or configured into a network.
  • the present invention provides remote and on- site processes for maintenance and upgrade services.
  • the remote upgrade will be executed using command schedules that include tools to monitor progress and results .
  • FIG .5 shows is a graphical representation of the processes executed by the Processors/Acquires in accordance with the principles of the present invention.
  • the processors When an authorized purchase transaction is received via a data capture device, the processors must validate the transaction is eligibility for the IVU Lottery. If a transaction is eligible for the IVU Lottery, the processor will evaluate the total sales amount to establish the number of chances to win and generates the IVU Lotto Number provided and printed on the consumers' receipt. If the transaction is not eligible, the consumer receipt must include a message indicating that it is not eligible for the IVU Lottery game.
  • Processors will obtain the IVQ Lotto numbers by establishing an interface with the Aggregator where they will receive the IVU Lotto numbers, date, and draw number for a specific period of time, we recommend a month.
  • the Aggregator will be responsible for generating all of the IVU Lotto numbers based on its algorithm and provide them to each processor, this way it increments the uniqueness of the IVU Lotto numbers issued.
  • the Processors must send the Aggregator an informative file that will include the SUT amounts, total sales amount and IVU Lotto number along with other informational fields captured during a sales transaction.
  • the informative file is transmitted to the Aggregator at least 18 hours before the day the IVU Lotto game is played. For example, if the IVU Lotto will be on Thursday, every Processor is responsible for submitting their Informative File on Tuesday at 11:59 P.M. Based on this example, the IVU Lotto numbers issued from Wednesday 12:00 AM must be for the following IVU Lotto game date.
  • a processor/acquirer When a processor/acquirer deposits into a Merchant's account and it's credited, it must send the Aggregator a detailed deposit file that included the processed transactions .
  • the processors In order to use the Aggregator's services, the processors must comply with the processor' s certification process.
  • the Aggregator will assign each processor a unique ID; this ID must be included in all of the files exchanged between both components.
  • Generate an informative file that will include the following fields: transaction ID, merchant ID, transaction date, transaction type (debit/credit card/cash), sales amount, state IVU amount, municipal IVU amount, IVU lottery number, IVU lottery date, IVO Lottery draw number, among others for each transaction processed by a Merchant and transmit it to the Aggregator.
  • the Processor If the Processor is responsible for depositing into the Merchant's account the final transactions actually deposited, it must generate and transmit to the Aggregator a detailed deposit file including the same fields as the informative file plus add the Merchant's account number.
  • the Aggregator component will provide PRDT with the SUT transactional information of all the merchants. PRDT will have the mechanism to validate SUT information provided by merchants and verify their daily SUT transaction activity. Therefore, the Aggregator will be the main repository of transactional activity of all merchants.
  • FIG. 6A through 6B show a graphical representation of the processes executed by the Aggregator.
  • the Aggregator will offer the following capabilities and benefits:
  • the Aggregator component will receive two files from all processors with the transactional information plus IVU Lottery numbers issued. Transactional information will be stored in the Aggregator' s database that will be available through restricted views on the Unified Web Portal for: merchants, PRDT, processors, and municipalities. In addition, it will provide business activity monitoring and reporting using its Business Intelligence tools.
  • the Aggregator will store all merchants' sales detailed information based on the Informative and Detailed Deposit files received from all processors.
  • the Informative file will include the detail of all transactions processed by the merchants including the IVU lottery information (IVU Lottery number, date, draw number) .
  • the Detailed Deposit file will include all merchant's deposited transactions. These files must include the following fields: transaction identification,, merchant identification, transaction date, transaction type ⁇ debit/credit card/cash), sales amount, state IVU amount, municipality IVU amount, IVU lottery number, IVU lottery date, IVU lottery draw number, among others.
  • the present invention includes developing, implementing and hosting a Web Based Portal to view all transactions processed via the Data Capture Devices (POS, Fiscal devices, FCR, Virtual POS and POS Wireless) .
  • POS Data Capture Devices
  • the Unified Web Portal's strategy is to provide a unique platform that enables PRDT, merchants, municipalities, processors, and the Lottery Vendor view the information through the Internet and other channels for all transactions related with the SUT collections.
  • Unified Web Portal will offer the following benefits: o Merchants SUT transactional Information can be accessed anytime, anywhere,
  • o Provide reporting capabilities for PRDT, merchants, municipalities, processors, and the Lottery Vendor. o Provide business activity monitoring and reporting through Business Intelligence tools.
  • the Unified Web Portal will upload SUT transaction information which will be accessed by PRDT, merchants, municipalities, processors, Lottery Vendor, and the Program Manager with their corresponding security access.
  • o PRDT will have a mechanism to validate SUT information provided by the merchant at the end of each fiscal term, especially for cash/check transactions,
  • o PRDT will have a mechanism to create and manage the user accounts for the different entities.
  • Unified Web Portal will provide reports which will be accessed by PRDT, merchants, municipalities, processors, Lottery Vendor, and the Program Manager with predefined viewing privileges and related security.
  • the Unified Web Portal will provide the following reporting capabilities:
  • the Unified Web Portal will generate reports for each entity.
  • the following is a description of the reports provided by the present invention divided by PRDT, Merchants, Processors, Municipalities, and the Lottery Vendor ;
  • PRDT will have the facility to view reports that present the following information:
  • o Payments by ahannel Includes merchants' SUT transaction information by channel ⁇ POS, Fiscal Devices, Virtual POS, and FCR, among others) .
  • This report contains the detail of all debit/credit cards and cash/check transactions processed.
  • Industry collection Includes the recollection done by industries. This report helps PRDT to obtain different tendencies about certain industries .
  • This report includes the detail of all debit/credit cards, cash/check transactions, and refunds processed by the merchant. This report helps the merchant to filing the monthly tax return easily because it contains the following data: total of sales, amount of cash transactions, amount of debit/credit cards transactions, amount of state IVU, amount of municipal IVU, total of refunds, and total of credits.
  • the present invention provides the capability to view, track and audit on a daily basis all SUT transaction information.
  • the Aggregator's audit trail will have all the data elements for the sales transactions including the state and municipal IVU amounts.
  • the present invention has the ability to identify the sales transactions by a unique transaction number provided by the SUT data capture devices.
  • This report provides the capability to search/filter by the following selection criteria: transaction identification, transaction date, and file identification. The objective of this report is to help P DT, processors and/or the Program Manager to easily identify the merchant's sales transactions because it contains the following data: transaction identification, transaction date, transaction type
  • Piles monitoring - The objective of this report is to present the information of the files processing. This report contains the information of the files that were received, processed, sent, and had errors.
  • POS/Fiscal Devices inventory The objective of this report is to present the information of the POS/Fiscal devices. This report helps to have an inventory of all the POS/Fiscal Devices equipment .
  • This report contains the information of the merchants that are not properly registered in PRDT.
  • the present invention include developing and implementing Business Intelligence that provide PRDT the ability to monitor business activity and reporting for all transactions related to the IVU collection and retrieval from the merchants.
  • BI Business Intelligence
  • Business Intelligence Information Systems provide an insight that enhances the organization's competitive advantage among other companies.
  • BI tools have a list of functions as reporting, online analytical processing, analytics, data mining, business performance management, benchmarking and predictive analytics. The most common characteristics of this methodology and tools are the following; o Information accessibility - Data captured is the main element of this concept. Therefore, this type of tool must provide access to all users to the data with their corresponding dependencies and precedence .
  • BI improves the agility of the organization, because it offers to strategic groups inside and outside of the organization a specific point of view of the data required for success.
  • the BI tools will help PRDT to analyze the business data, such as merchant sales transactions, adjustments, payments, location, industry type and date, among other critical data elements. BI will help PRDT to establish the basis for enforcement of SUT collections since it will provide reports that will make it possible to compare tax filing for each merchant versus actual merchant transactions .
  • the present invention provides PRDT with Business Intelligence tools that will have the capability to generate the following reports: o Merchants' SUT Transaction activity reflecting those Merchants that do not send any SUT transactions during a month. o Compare the SUT Transaction received as of the end of the month for each Merchant against the information included in the monthly tax return. o Compare sales processed by the Merchant against its industry peers as defined by SIC code provided by PRDT,
  • BI can also compare the SUT collections by each municipality and generate reports for each payment channel, deposits to each municipality, and recollection by industries among others.
  • SSL Secure Socket Layer
  • SSL Secure Socket Layer
  • This encryption technology uses public keys to encrypt communications between an SSL capable browser and our web site. Communications between the web server and the web browser are encrypted to prevent interception of private data,
  • the system will grant access only to authorized users to appropriate services according to their security access established by PRDT/Program Manager.
  • the present invention has advanced backup systems that ensure that the information is stored securely. If the user changes their password or connection parameters, our system will send the user an e-mail alerting of the change.
  • Unified Web Portal sessions expire after 30 minutes of inactivity.
  • the present invention complies with the industry data security standard of PCI-DSS.
  • the present invention meets with all of the requirements that PCI needs to be certified, A list of the main requirements implemented in all PCI applications, are the following; o Build and maintain a secure network.
  • the Aggregator will be responsible for generating all the IVU Lotto numbers based on the algorithm designed along the appointed Lottery Vendor and distribute these numbers to the certified processors, the objective is to assure the uniqueness of the IVU Lotto numbers per drawing. Also, the Aggregator consolidates all IVU Lotto numbers generated by the processors and remits a consolidated file to the Lottery Vendor.
  • the solution includes a module to provide information about suspicious transactions generated at a merchant's location. This module provides reports that identify the following behaviors: o Multiples transactions made in less than 1 minute ⁇ same POS, similar amounts, same merchant) . o Excess number of refunds per merchant (to detect "ghost" sales transactions to obtain IVU Lotto participations) .
  • a full reconciliation is also made with all transactions in the informative files received or processed by all processors.
  • Each day a file containing all merchants' sales activity is sent to the Aggregator.
  • Each transaction in the Informative file is stored and identified with the file ID to obtain a tracking of the transaction in case of any claims.
  • the PRDT/Program Manager operational personnel will have access to view the transaction using a transaction ID or File ID.
  • the following functionality is obtained with the reconciliation process: o Provide the capability to view, track and audit on a daily basis all SUT transaction information. o Provide all the data elements for the sales transactions - o Provide ability to identify the sales transactions by a unique transaction number,
  • PATS Participant Acceptance Testing System
  • Third party certification is divided into two categories: Informative file transm ssion and Fiscal Devices software. Both of these are developed by third party vendors. Third party vendors have the ability to create in ⁇ house or commercial applications to submit the informative file and obtain the Lottery numbers from the Aggregator.
  • PATS testing for transmission software include installing the software on a test machine and processing all PATS test cases via the vendor's transmission software from the vendor's site.
  • the transmission software functionality included in PATS testing includes;
  • Software will be certified once the third party vendor successfully processes all PATS test cases, including the required batches and transmission, through the PATS facility. Once certified, the software will be authorized to submit/get files to the Aggregator production environment. Notification of certification is provided via Aggregator using and official notification. In addition, an email confirmation will be sent to the vendor. Credentials for using the Aggregator are applied to a software package, not the company. Software must be certified whenever changes are made with the latest rules versions. A new Transmission ID will be issued for each new certification. Software must be tested using the PATS facility and certified transmission software.
  • the IVU Lotto vendor generates the IVU Lotto Number and its corresponding IVU Lotto Draw Number and Date, It will be responsible for providing each Processor the IVU Lotto information on a monthly basis or upon request.
  • the IVU Lottery vendor will receive from the Aggregator a consolidated file with the entire IVU Lotto numbers issued and sales amount to include them as part of the corresponding IVU Lotto game.
  • the proposed strategy to minimize splitting the purchases in several transactions with the intention to increment the consumers 7 chances to win is to assign an IVU Lotto participation based on the sales amount.
  • the processor prints the IVU Lotto it will attach a suffix to the number that represents the number of chances that this particular IVU Lotto will have in the drawing. For example, if PRDT decides that every $50.00 of purchase value will have one (1) participation, then when a purchase is: $343.10, the number of chances is seven (7).
  • the present invention provides the Lottery Vendor access to an IVU Lotto number validation tool in the Unified Web Portal. With this tool the Lottery Vendor personnel will be able to verify that the number was issued and if it has a refund transaction associated.
  • the Aggregator must generate the IVU Lotto number and provide them to the processors,
  • the Lottery Vendor must provide a mechanism to receive the issued IVU Lotto number file from the
  • the Aggregator must provide a mechanism for the processors to obtain the IVU Lotto numbers.
  • the processors must include logic to provide an incremental chance to win the IVU Lotto prize to consumers based on the purchase sales amount.
  • the present invention provides the capability to view, track and audit on a daily basis all merchants' SUT transaction information.
  • the Aggregator will provide PRDT with the mechanism to track and audit all merchants' daily sales transactions.
  • the Aggregator's audit trail will have the detailed information for each sales transaction.
  • Aggregator will have the ability to identify each SUT transaction by a unique transaction number. The detailed description of the audit trail report is included in the Unified Web Portal section.
  • the present invention provides the capability to track " and audit on a daily basis all transaction files that are sent from the processors to the Aggregator.
  • the Aggregator will have the ability to identify the files by a unique file number provided by the processor. This number will be unique by processor and the nomenclature of how to generate this number will be provided to the processor in the certification process.
  • This module will provide the capability to search/filter by file identification. The objective of this module is to assist PRDT, processors and/or the Program Manager to identify easily the files that are sent to the Aggregator, The detailed description of the files monitoring report is included in the Unified Web Portal section.
  • the Sales and SUT Tracking and Reporting module will provide the following advantages: o Track and audit all merchants' daily SUT transaction information o Real-time files monitoring
  • the present invention include other informational channels such as Interactive Voice Response (IVR) services and Mobile Administrative Tools ⁇ MAT ⁇ with enhanced unified web portal functions as an improvement to PRDT' s envisioned solutio .
  • IVR Interactive Voice Response
  • Mobile Administrative Tools ⁇ MAT ⁇ with enhanced unified web portal functions as an improvement to PRDT' s envisioned solutio .
  • the IVR channel will provide Merchants an alternate channel to validate its SUT transaction information.
  • the Mobile Administrative Tool will provide PRDT' s auditing personnel access to Merchants' SUT capture balances, tendencies and generate appointments for follow up auditing tasks.
  • IVR Interactive Voice Response
  • IVR systems respond with pre-recorded or dynamically generated audio to direct users on how to proceed.
  • IVR systems can be used to control almost any function where the interface can be broken down into a series of simple menu choices.
  • IVR systems are typically used to service high call volumes, reduce cost and improve or empower the caller experience. The following are the services provided in IVR process : o Telephone self-service tool to validate their sales information and SUTs payments
  • PRDT o Transfer the call to PRDT's collection group when a Merchant is identified by PRDT for this feature.
  • PRDT determines which Merchants will be available for this feature.
  • the present invention proposes to exploit the capabilities of smart phones ⁇ e.g. iPhone) as a mechanism to provide field auditors with a tool that would facilitate them to determine if a particular merchant is a candidate to an in-detail audit.
  • This tool r named Mobile Administrative Tool (MAT) will provide PRDT's auditing personnel access to Merchants' SUT captured balances, filing behavior and to generate appointments for follow up auditing tasks, This feature helps PRDT to gain access to the merchant information anytime, anywhere.
  • MAT Mobile Administrative Tool
  • the advantages of this technology are to assist the PRDT to get informative and/or statistical data from merchants, making PRDT auditors work easier. Another potential user is the merchant itself, where it can access information relevant to their sales to help them fill out the weekly tax return.
  • the MAT tools will provide the following services to PRDT and Merchants:
  • PRDT auditors This module is used by PRDT auditors to evaluate the merchant sales tendencies.
  • PRDT services are the following : o Search merchant information by tax identification number.

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Abstract

L'invention concerne un système et un procédé relatif au taux d'imposition de la vente et de l'utilisation comprenant un mécanisme incitatif visant les contribuable, ce système et ce procédé comprenant trois composants principaux: les Vendeurs (Dispositifs de collecte de données), les Processeurs / Acquéreurs et l'Agrégateur.
PCT/US2013/023585 2011-11-30 2013-01-29 Système et procédé de collecte de taxes sur les transactions Ceased WO2013082632A2 (fr)

Applications Claiming Priority (2)

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US201113655654A 2011-11-30 2011-11-30
US65/565,488 2011-11-30

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WO2013082632A2 true WO2013082632A2 (fr) 2013-06-06
WO2013082632A3 WO2013082632A3 (fr) 2013-08-22
WO2013082632A8 WO2013082632A8 (fr) 2013-10-10

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US20030177347A1 (en) * 1995-11-22 2003-09-18 Bruce Schneier Methods and apparatus for awarding prizes based on authentication of computer generated outcomes using coupons
US7765124B2 (en) * 1999-06-23 2010-07-27 Signature Systems Llc Method and system for issuing, aggregating and redeeming merchant rewards with an issuing bank
US20040030619A1 (en) * 2002-01-16 2004-02-12 Stokes Patricia L. System and method for calculating transaction-based taxes
US20090177580A1 (en) * 2008-01-07 2009-07-09 Lowenthal Richard W Collection of electric vehicle power consumption tax
CA2706151A1 (fr) * 2009-11-16 2011-05-16 Mundip S. Bhinder Saisie transparente de donnees transactionnelles dans l'environnement d'un point de vente de marchand et creation de recus electroniques, toutes en temps reel

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