MIRA - BPD - Investigative - Case - Management - V0 7

Business Blue Print
Investigative Case
Management
Maldives Inland Revenue

Authority
Business Process Document

BPD-04
Investigative
Management
Case
Submitted to
Maldives Inland Revenue Authority
Male City, Maldives
By
Techwave Consulting
1
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For Use by MIRA & TECHWAVE
TECHWAVE Restricted Distribution. To be viewed by Addressee Only.

This information is proprietary to TECHWAVE. Any unauthorized reproduction,
use or disclosure of this material, or any part thereof, is strictly prohibited.
Business Blue Print

Investigative Case
Management
TEAM MEMBERS
Role
Name
Business
Contact
Business
Contact
Business
Contact
Business
Contact
IT
Team
Member
Fathimath
Rasha
Ahmed
Shareef
Hassan
Zareer
Aiman
Ibrahim
Mohamed
Najiz
Consultant
Rajendrra
Pula
Location
Designation
Email
&
Number
Male
CC Manager
rasha.f@mira.gov.mv
Male
Director
Male
Deputy
Commissioner
Male
Director
Male
Director
Male
SAP CRM Lead
shareef.a@MIRA.GOV
.MV
Zareer@MIRA.GOV.M
V
aiman.i@MIRA.GOV.M
V
najiz.m@MIRA.GOV.M
V
Siva.pula@techwave.
net
+9609637595
Document Reference
Date
As-IS document
30-3-2016
MIRA Organization Structure
30-3-2016
Version History
Versio
Date
n
0.1
23-052016
0.2
07-062016
0.3
16-062016
0.4
23-062016
0.5
14-072016
0.6
22-08072016
0.7
29-082016
Phone
Comments
Modified by
Released for Review
Phani Velagaleti
Updated MIRA review Comments &

Offshore review Comments
Updated new MIRA structure & Process
Rajendrra Pula
Updated new process after internal

review
Rajendrra Pula
Rajendrra Pula
Rajendrra Pula
Rajendrra Pula
Rajendrra Pula
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Contents
1 Introduction
2 Business Scenario and Process Description
2.1 MIRA enterprise structure for Audit Process
6
2.2 Business Scenario 6
2.3 Lead Creation1213
2.3.1 Intelligence Section:
1213
2.3.2 Assessment Section
1314
2.3.3 Audit CBD, IBD 1314
2.3.4 LBD Yearly Audit Plan 14
2.3.5 Audit Batches convert leads from observations by risk& other teams
14
2.3.6 Special Request/ Desk review by Enforcement or all dept.
1415
2.4 Audit case registration and Taxpayer Factsheet and activities.
15
2.4.1 Activities 1516
2.5 Investigation Committee 2021
Criminal Investigation 2122
2.5.1 2122
Evidence gathering 2223
2.6 2223
Summon Interview
2223
2.6.1 2223
2.6.2 Search and seizure
2224
2.7 Investigation Report writing
2324
2.8 Objection Process 2325
2.9 Linked Processes
2526
2.10 2527
2.10.1 Process specific User Roles & Requirements for the Authorization
Concept 2527
2.10.2 Improvements to the Process Compared to As-Is Status
2527
3 Solution Approach
3.1 Mapping of MIRA process in SAP 2729
3.1.1 Investigation & Audit Process 2729
3.2 Master Data Concept
5056
3.3 High-Level Migration Concept
5056
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3.4 Gaps 5056
3.4.1 Solution of Gaps 5156
4 Core Configuration
4.1 Important customizing settings 5257
4.1.1 Master Data in Audit Department
5257
4.1.2 Leads
5460
4.1.3 Case Type 5560
4.1.4 Audit Case Type 5561
4.1.5 Status Management
5763
4.1.6 Partner Determation Procedure / Partner Function6066
4.1.7 Activities 6067
4.1.8 Object
6269
4.1.9 Location 6370
4.1.10 Records Management
7281
4.1.11 Authorization & User Management
7483
4.2 Core Enhancement 7584
4.3 Interfaces
7685
4.4 Reports
7786
4.5 Workflow
7787
4.6 Forms & Print Out 7887
5 Open Points
6 Annexures
7 Glossary
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Introduction
Maldives Inland Revenue Authority (MIRA) established as an independent

institution on 2 August 2010 under the Tax Administration Act ratified by the
President on 18th March 2010.The main responsibilities of the MIRA include the
execution of Tax laws and implementation of Tax Policies. MIRA is required to
ascertain whether the amount of tax payable has been calculated in accordance
with the law and regulations and that any tax, fees or other monies payable are
being paid in full as and when they fall due.
MIRA needs a strong strategic vision in order for it to sail smoothly to the next
level. Consequently, MIRA reflected upon its achievements over the past four
years to set the tone for the next stage. MIRA strategic plan is a product of such
reflection combined with the mission and vision of MIRA. This is the first strategic
plan of MIRA. It outlines the strategic priorities of MIRA between 2015 and 2019
under seven programs. It also communicates the key performance indicators for
each of the strategic priorities. The achievement of strategic priorities depends
on the achievement of these key performance indicators.
Maldives Inland Revenue Authority (MIRA), objective is to develop an efficient tax
and revenue management system keeping in view the tax payers in managing
facilitation to their tax and revenue queries and further filing and other
associated tasks. Ever since, MIRA has been substantially developing their
relative perspectives technologically by way of introducing various up gradations
such as the implementation of the SAP Tax & Revenue Management,
Queuingqueuing system, Marketing and campaign surveys, Investigative Case
Management and many others as deemed necessary in order to align with the
strategic objectives of the department.
The latest in those lines is the
implementation of the SAP Customer Relationship Management (SAP CRM).
MIRA has registered taxpayers for different tax types. These taxpayers can be
either individuals or companies and will be modelled as SAP Business Partners.
Main objective of marketing is expanding taxpayers knowledge and switching
over from the enforced collection of taxes to voluntary payments. From this
service point of view, it is essential that a tax administration looks at its
functions and customers as a set of relations with which it can produce value to
its shareholders, taxpayers as members of the society.
Maldives Inland Revenue Authority (MIRA) established as an independent

institution on 2nd August 2010 under the Tax Administration Act ratified by the
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President on 18th Mar 2010.The main responsibilities of the MIRA include the
execution of Tax laws and implementation of Tax Policies. MIRA is required to
ascertain whether the amount of tax payable has been calculated in accordance
with the law and regulations and that any tax, fees or other monies payable are
being paid in full as and when they fall due.
MIRA needs a strong strategic vision in order for it to sail smoothly to the next
level. Consequently, MIRA reflected upon its achievements over the past four
years to set the tone for the next stage. MIRA strategic plan is a product of such
reflection combined with the mission and vision of MIRA. This is the first strategic
plan of MIRA. It outlines the strategic priorities of MIRA between 2015 and 2019
under six programs. It also communicates the key performance indicators for
each of the strategic priorities. The achievement of strategic priorities depends
on the achievement of these key performance indicators.
Maldives Inland Revenue Authority (MIRA), objective is to develop an efficient tax
and revenue management system keeping in view the taxpayers in managing
facilitation to their tax and revenue queries and further filing and other
associated tasks. Ever since, MIRA has been substantially developing their
relative perspectives technologically by way of introducing various up gradations
such as the implementation of the SAP Tax & Revenue Management, Queuing
system, Marketing and campaign surveys, Investigative Case Management and
many others as deemed necessary in order to align with the strategic objectives
of the department. The latest in those lines is the implementation of the SAP
Customer Relationship Management (SAP CRM).
MIRA has registered taxpayers for about different tax types. These taxpayers can
be either individuals or companies and will be modelled as SAP Business
Partners.
MIRA Tax administrations has a number of special features and services. The
services they offer are very often compulsory for Tax administration has a public
mission to full fill safeguarding public funds it is also a monopoly. Moreover its
core business is not a very popular one: enforcing and collecting taxes. In doing
this, it is serving both citizens and society, and that their interests are not
necessarily opposite.
Main objective of marketing is expanding taxpayers knowledge and switching
over from the enforced collection of taxes to voluntary payments. From this
service point of view it is essential that a tax administration looks at its functions
and customers as a set of relations with which it can produce value to its
shareholders, taxpayers as members of the society.
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Business Scenario and Process Description
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2.1
MIRA enterprise structure for Audit Process
MIRA has adopted functional organizational structure as required for Tax

administration. The functional organization leadorganization leads to creation of
various functional divisions to look a particular functional aspect in respect of a
taxpayer. In view of the same, various compliance related issues of taxpayers are
handled by different the respective functional officers from functional divisions
likeof the following divisions.
Registration
Compliance
Individual Business Audit
Corporate Business Audit
Large Tax Business AuditServices
Assessment
Investigation
Objection and Appeal
Enforced Collection
Legal Service
As a result, Audit & Investigation process is easy to filter the cases according to
process department wise and forward the cases based on process wise to their
the respective departments.
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2.2
Business Scenario
In Audit process, MIRA Audit & Investigation tax authoritiesMIRA verify verifies
(taxpayers) books of accounts / documents related to transactions liable to tax
and also of the deductions claimed from the total turnover effected byof the
Taxpayertaxpayer. The audit is usually carried out at Taxpayers taxpayers place
of business premises by prior appointment, where as in an Audit &
Investigations, no prior appointment is not mandatorymade.through an Audit &
Investigation notice, taxpayer is called to MIRA with his Books of Accounts to
assess taxpayers business activities according to law. In case of reviews, MIRA
will carry out desk work.
Taxpayers file and pay periodically paythe taxes liveable for each taxable period
on a self-assessment basis.under the Act on their own. For this periodic payment
taxpayer works out (self-assess) the amount of tax payable by him. Taxpayer will
file a tax return, while making the payment to MIRA which shows the While
paying this tax by Taxpayer files tax return which gives details of tax
payable.Audit & Investigation done by him or Auditor.
MIRA differentiate the reviews, audit & Investigation process based on Taxpayer
types like,
Large Taxpayers Audit

o Corporate & Individual business audit
o State owned enterprise audit
o Bank Profit Tax audit
Corporate Business Audit
o Medium
o Small
o Micro
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Individual Business Audit

o Medium
o Small
o Micro
Assessment Audit and reviews
Criminal Investigation Process
Objection and appeal
In audits, activity auditor verifies with reference to Books of Accounts &

documents and the business process of the Taxpayertaxpayer, whether the
claims made in return are correct or not. If any mistakes are noticed same are
intimated to Taxpayer. If he doesnt pay, for recovery of audit revenue,
MIRA issues the recovery order along with the notice to the Taxpayer. If
the Taxpayer still does not pay the amount as per demand notice nor
prefers appeal against such order, Bailiff (recovery) proceedings are
triggered.
In Audit & Investigation activity authority verifies with reference to Books of
Accounts & documents whether claims made in return are correct or not. Then the
Investigation authority issues an Audit & Investigation order along with the
demand notice to the Taxpayer. If the Taxpayer still does not pay the amount of
dues mentioned in the Audit & Investigation order (if any) within a specified time
limit and also does not prefer appeal against such order, recovery proceedings
are triggered.
If as per thisDuring the audit, if any tax, interest or penalty is found payable
then notice is issued to Taxpayer taxpayer demanding payment of Taxtax,
interest and penalty. Review, Audit & Investigation (check all records of Taxpayer
if any doubt) is generally done in following cases.
1. Taxpayer liable to pay tax fails to apply for registration.
2. Registered Taxpayer taxpayer fails to file a tax return.
3. Tax authority wants to confirm whether tax returns filed or are correct and
complete.
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4. To levy tax on concealed transactions / disputed transactions etc.
1 There is some evidence which makes the authorities suspect the nature of
some transactions.
2 When the authorities are of the opinion that there has been some
concealment on the Taxpayers part.
3 Fresh Audit & Investigation to give effect to any statutory order issued by
committee or tribunals.
4 Fresh Audit & Investigation is to be done if original order has been
cancelled by following due process of law.
There are various procedures for audit selection. All the large taxpayers will be
audited every year based on large business department (LBD)s audit plan. For
all other taxpayers, Tthe selection of Taxpayers for audit & Investigation is
primarily done by a Risk Profiling mechanism based on certain parameters and
the selected taxpayers are forwarded them
to the respective Audit
Ddepartments. Besides this Audit & Investigation cases may result from the
processes in Large Taxpayer Service, Micro Business Dept., Audit and
Investigation etc. These audits will be conducted by IBD or CBD. Assessment
department will be focusing on nil filers and non-filers. They will have their own
selection procedures.
Furthermore, taxpayers can object the decisions made in audits and
assessments. Such objections will be handled by the Objection section.
Moreover, MIRA will be investigating suspected tax evasion cases which will be
handled by Investigation and Intelligence Division.
At present the audit & Investigation activities are carried out manually and then
the auditing authorities record their observations and other findings in the MIRA
Case Manager system and this process provide results in issuance of report and
release to respective Committee. In SAP environment all these processes are a
going to be automated. The authorities will be able to issue notices, to schedule
hearings, receive submissions, to calculate the tax liability due, and to see the
entire master data as well as transactions data related to particular Taxpayer
taxpayer in the SAP CRM ICM system.
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Process Flow Chart:
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Process Flow
Activ
ity
Activity
No.
Process Flow Description

When MIRA receives Intel (An observation that causes
to fraud or offence) information from public or any
other sources. Inbound observations will be created
by other departments in MIRA, through emails, MIRA
Portals & other Government departments. Based on
scrutiny Investigative team filter the Inbound
observations and send emails to Investigation
Department. Investigation Department would receive
email notification and convert them as LEADs in SAP
CRM system.
Intelligence Section would also identify Intel to audit
or investigate. If they find any, they will create them
as a Lead in SAP CRM system with proper employee
responsible. Created leads will forward to assigned
employees inbox in SAP CRM system.
Any department in MIRA can send a special request to
Audit & Investigation department. Return Dept. may
send
special
request
regarding
amendment.
Registration Dept. may ask for deregister the
taxpayer to Audit & Investigation Dept. All special
requests will be created as LEADs in SAP CRM System
Receive Intel from

Whistle Blowing
Intel identified by
intelligence
section
Receive
special
request
from
other
departments
or
within
departments.
Risk Profiling Section will send batches of Intel to

Audit
Batch
audit & Investigation Dept. Investigation Dept.
prepared by Risk
scrutiny the batch and audit required observations
Profiling.
will be created as LEADs in SAP CRM system.
Annual
Audit
Batch prepared by
LTS ( Large Tax
Service )
Large Taxpayer Department would be making an

annual plan of audits to be conducted within financial
year. This is one single audit batch which will be
treated for Audit. LTS department will create them as
LEADs in SAP CRM system all their audit batch
observations.
After Pre Initial Analysis, Manager will assigned audit
leads to individual auditors in his team. At the time of
Audit
leads
leads creation, Manager will assigned responsible
assigned
to
employee to Leads as a Partner Function in SAP CRM
relevant Dept.
system. System automatically send lead notification
to employee inbox / worklist as a Task to start audit.
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Dept. Audit Manager will go through the leads which
are received in his inbox / worklist, and he/she will do
initial analysis to decide which leads to go forward.
Leads Rejected or Respective Dept. Manager investigate the leads and
send
back
to based on his/her observations, he/she may reject/
respective Dept. suspend & return back to concerned Dept. for more
& Suspended.
info.
Dept. Managers will create cases from confirmed
Leads in SAP CRM system. All assigned employees &
Cases Creation
partner functions of case will get email notifications
about case creation against Lead.
Case Assigned employee will start Pre Audit Procedure
which
includes
case
planning,
audit
notice
Pre
Audit preparation and initial contact with taxpayers. In SAP
Procedure
CRM case planning is Taxpayers Factsheet & Audit
notice will be available as MAILFORM in system to
contact Taxpayer.
Prepare
Analysis
Initial
10
Field
Procedure
Audit Field Audit Procedure includes documents gathering

and analysis and all other desk audit works.
11
Post
Procedures
12
12.1
13
14
Once audit procedures are completed, team will be

Audit communicating to taxpayer regarding the draft report
and finalizing audit report to be sent to audit
committee.
During any stage of the audit (Field or Post), if fraud is
Case
sent
to susceptible, team will send the case to investigation
investigation
committee. If they decide there is no requirement for
committee
investigation, then team will continue the audit
process.
Investigation Committee will start look into severe
Investigative
issue cases and they decide case will require criminal
Committee
investigation or not.
When
investigation
committee
approves
the
investigation request, audit case would be put on hold
Criminal
case
and new criminal case will be created and assigned to
assigned, audit on
Criminal
Investigation
process
will
start
by
hold
Investigation department and they gather all require
inputs to prepare report.
Evidence
gathering
Investigation evidence gathering which include
(Summons,
summons, raids etc
Raids..etc)
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16
17
18
19
20
21
Criminal
Once the investigative procedures are completed
Investigation case result is criminal case is closed. Team will resumes the
closed
audit case again.
If criminal case is to be prosecuted, it is forwarded to
legal department. Legal Department will start their
Send
to
Legal
process according to legal issue and closed the report
Dept.
and send it back to Investigation Department for
further audit process.
After completion of audit works, the case is forwarded
Report
send
to
to audit committee for approval. If they reject, which
Audit Committee
will go back to post audit procedures.
Audit
concluded
Once audit report is approved by audit committee, it
and
relevant
will be communicated to taxpayer and relevant
departments
departments via Post / EMAIL
notified.
If taxpayer objects, team will receive objection notice.
Objection notice Here a separate objection case will start (New
received
investigation case).
Review
Process
dispute resolution
Send to Objection
/dispute
resolution
committee
22
ORR
finalized
communicated
23
Assessment
Procedure
Activi
ty No.
Activity
Objection notice review process start by team and

follow dispute resolution process to solve the case.
Once a dispute decision is finalized, objection

committee will approve
Once Objection Report review approved, Objection
review report will be communicated to taxpayer and
&
relevant departments. If taxpayer appeals to the
objection report, the case would be forwarded to legal
department.
Assessment process of the compliance department
will be conducting assessment based cases. All of
these cases should also be included in this 1 system
interface. After finalization of assessment cases, they
will forward the cases to audit committee for approval
(to be confirmed).
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Receive Intel from

Whistle Blowing
Intel identified by
intelligence section
Receive
special
request from other
departments
or
within
departments.
Audit
prepared
Profiling.
Annual Audit Batch

prepared by LTSBD
(
Large
Tax
ServiceBusiness
Department )
Leads assign
by
Batch
Risk
When MIRA receives Intel (An observation that

causes to fraud or offence) information from public
or any other sources., as Iinbound observationss will
be created. by other departments in MIRA, through
emails,
MIRA Portals
& other
Government
departments. Based on scrutiny Risk Profiling /
Investigative team filter the Inbound observations
and send emails to Investigation Department.
Investigation Departmentdivision would receive
email notification and convert them as LEADseads
in SAP CRICM system.
Intelligence Section would also identify Intel to audit
or investigate. If they find any observations, they
will create them as a Lead in SAP CRMICM system
with proper employee responsible. Created leads will
be forwarded to assigned employees inbox in SAP
CRICM system.
Any department in MIRA can send a special request
to Audit & Investigation departments. Return
processing Ddepartmentivision may send special
requests regarding amendmenttax return issues.
Registration Department may ask for deregister the
taxpayer to Audit & Investigation Dept. All special
requests will be created as LEADseads in SAP
CICRM System
Risk Profiling Section will send batches of Intelrisky
taxpayers to audit & Investigation dDepartment.
Investigation Department scrutiny the batch and
audit required observations will be created as
LEADeads in SAP CRICM system.
Large TaxpayerBusiness Department would be
making an annual plan of audits to be conducted
within financial year. This is one single audit batch
which will be treated for Auditcreated as Leads. LTS
department will create them as LEADs in SAP CRICM
system all their audit batch observations..
Managers will assign leads to individual staffs in his
team. At the time of leads creation, Manager will
assign responsible staff(s) to lead as a Partner
Function
in
SAP
CRICM
system.
System
automatically send lead notifications to employee
inbox / worklist as a Task to start lead analysis.
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Assigned staff(s) will analyse the assigned lead and

will prepare a report. Staff will then attach the report
and send to Manager for approval.
Lead Analysis
Respective department manager decides on the lead

(report as an attachment) sent by analyst employee
and based on his/her observations.
Decisions could be:
Create an Audit case,
Create an objection case
Create an assessment case
Send to relevant departments
Reject/suspend the case
No Action required
Lead Approval
Audit
Creation
cases
Rejected/Suspende
d cases
Pre Audit Procedure
10
Field
Procedure
Audit
Managers will create cases from confirmed Leads in

SAP CICRM system. All assigned employees &
partner functions of case will get email notifications
about case creation against Lead. System
automatically send case creation notification to
employee inbox / worklist as a Task to start Case
plan Pre Audit procedure
If Department Manager decides to reject/ suspend or
return back to concerned Department for more info.
Case Assigned employee will start Pre Audit
Procedure which includes case planning (Case
Factsheet in SAP), audit notice preparation and
initial contact with taxpayers. In SAP CRICM case
planning is Taxpayers Factsheet & Audit notice will
be available as MAILFORM in system to contact
Taxpayer. Mail forms are available in English, local
language report will be attached to case as an
attachment.
If staffs decides to suspend the case, instead of
moving to field audit, case will be rejected and will
sent as activity 8
Field Audit Procedure includes taxpayer meetings,
documents gathering, issues and events, analysis
and all other desk audit works and Audit report
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writing
11
Post
Procedures
12
Case
sent
investigation
committee
Audit
to
Once audit procedures are completed, team will be

communicating to taxpayer regarding the draft
report and finalized audit report to be sent to audit
committee.
During any stage of the audit (Field or Post), if fraud
is susceptible, team will write a case report and send
the case report to iInvestigation committee.
Investigation Ccommittee will start look into the
case and they decide whether to conduct a case will
require criminal investigation or not. If they decide
not to conduct an there is no requirement for
iinvestigation, then team will continue the audit
process. If investigation committee decideds to
initiate a criminal investigation, a new criminal
activity will be created against case.
Once criminal investigation case is created and
assigned, criminal investigation process will start by
Investigation department and audit case would be
put on hold.
Once
the
investigation
case
is
assigned,
Investigation case planning will be carried out and
approved as in activity 9
12.1
Investigative
Committee
13
Criminal
case
assigned, audit on
hold
14
Evidence gathering
(Summons,
Raids..etc)
Investigation evidence
summons, raids etcetc.
15
Criminal
Investigation
closed
case
Once the investigative procedures are completed,

result isthe criminal activity is send to Legal for
prosecution. Team will resume the audit case again.
16
Send to Legal Dept.
If criminal case is to be prosecuted, it will be

forwarded to legal departmentdivision.
17
Report send to Audit

Committee
After completion of audit works, the case is

forwarded to audit committee for approval. If they
reject, which it will go back to desk/post/ field audit
procedures.
gathering
which
include
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19
20
21
Audit
concluded
and
relevant
departments
notified.
Once audit report is approved by audit committee, it

will be communicated to taxpayer and relevant
departments via Post / EMAIL
Objection
received
If taxpayer objects, team will receive objection

notice. Here a separate case will be assigned by
objection manager.
Normal lead process follows and once a lead is
approved, new objection case will be created
notice
Review
Process
dispute resolution
Send to Objection
/dispute resolution
committee
22
ORR finalized
Communicated
&
Objection notice review process start by team and

follow dispute resolution process to solve the case.
Once aobjection review is
dispute decision is
finalized, objection committee will approve the case.
Once Objection Report reviewis approved, Objection
review repoit rt will be communicated to taxpayer
and relevant departments. If taxpayer appeals to the
objection report, the case would be forwarded to
legal department.division.
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2.3
Lead Creation
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Investigative Case
Management
2.3.1
Intelligence Section:
All the observations which are sent to Intelligence and Forensic Section (including
whistleblowing observations) will be created as leads in the system.
Supervisor receive all leads in his inbox in SAP CRM system along with
issues.
Every lead has a unique Id number
Once lead opened in SAP ICM, system will automatically identify taxpayer
and factsheet is available to responsible employee for further analysis. For
non-registered parties, supervisor will have to feed the required data.
Once the lead has identified, supervisor will assign the case to an analyst
and the case will be available in analysts inbox.
Analysts will get a note in their worklist regarding new lead has been
assigned. Analyst will do a detail profiling of the lead and shall prepare an
analysis report.
Report shall be sent back to supervisor for approval with an attachment.
Supervisor will review the report and approve the lead.
While approving the lead, supervisor shall make one of the following
decisions.
o Pass the lead to another department
o Close the lead
o Send back the lead for further analysis
Once the lead is send to another department, it will be shown in the
relevant departments supervisors inbox as a lead received for analysis.
Relevant department supervisor has to convert the lead to an audit case
based on their criteria.
If the lead is related to a department that does not use SAP ICM, the lead
shall be sent through an email.
If lead is not required further analysis, supervisor will close the lead with
proper notes.
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2.3.2
Assessment Section
Below are the lead creation process for assessment section;

Three type of leads will be created in assessment process:
o Non-filers: Once the 2nd dunning notice is issued to the taxpayer SAP
ICM will create an automatic lead for the relevant tax type.
o Nil Return filers: Risk batch will be uploaded observation to SAP ICM
system from Risk profiling section
o Non-registrants: staff will create leads manually in SAP ICM system.
Identify ongoing audits of the same tax type and exclude them from the
lead candidates
Supervisor will classify candidates for assessment process and assign for
initial screening
Staff will categorize the selected taxpayers based on the industry,
geographical location on business activity level
After completion of initial screening, supervisor will review the initial
batches and then assign the cases for assessments or audits
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2.3.3
Audit CBD, IBD & ATS
All the observations carried out by audit departments will be created as leads
in SAP ICM. This includes desk reviews, special requests and audit batches
created by risk profiling.
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Investigative Case
Management
2.3.4
LBD Yearly Audit Plan

LBD will have yearly audit plan and will create leads based on yearly plan.
Supervisor will assign the leads to relevant audit teams. Assigning
supervisor will select the auditors as responsible employees for each lead
and ,, audit period, audit start date, proposed complete date and audit
type (Field or Desk Audit)
After this, a lead will be converted to audit case.
Supervisor may decide to close a lead at any stage. Closed status lead will
not convert to an audit case.
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2.3.5
Audit Batches convert leads from
observations by risk & other teams
All the observations carried out by audit departments will be created as leads
in SAP ICM system. Observation includes desk reviews, special requests and
audit batches created by risk profiling.
Intelligence section create audit batches based on risk profiling and upload
them into SAP system as bulk leads.
Bulk leads shall be forwarded to their respective departments based on
employee responsible and organization.
Respective supervisor will reviewsreview bulk leads in his inbox.
During these reviews, supervisors will set criteria for selection which
needs to be continued as a Lleads in the system and which are should be
closed as a lead.
Based on the criteria set supervisors reviews the leads and convert the
lead into an Audit case.
If the lead is not converted into an Audit, it will be closed by the
supervisor.
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2.3.6
Special Request/ Desk review by Enforcement
or all dept.
Departments who have access to SAP ICM will create special requests as
leads and will send to relevant Audit department.
Audit department itself can create lead based on the issues they identify
within an existing case.
Once the lead is created, supervisor will assign the lead to an auditors and
the lead will be available in auditors inbox for further action.
Auditors will do review of the lead and will prepare a review report.
Report will be send to manager through SAP system for approval.
Supervisor reviews the report and approves the lead.
While approval supervisor has to decide to make any of the following
actions with a remark
o Convert the lead to an audit case
o Close the lead
o Send the lead to another department
If the lead is related to a department, who does not use SAP system, the
lead shall be sent through email.
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2.4
Audit case registration and Taxpayer Factsheet

and activities.
Audit supervisor will convert eligible leads to an audit cases. While

converting, supervisor assigns minimum two Partner Functions (Leader
and assistant) as Responsible Employees to audit case.
Once the case is created, system shall create an event/action for case
plan.
Event / action shall be displayed in audit teams inbox, where a fact sheet
shall be automatically generated from SAP ICM and shall be available for
download through the event.
Fact sheet shall be in PDF fillable form format.
Audit team may download the fact sheet and key in their observations and
shall upload to the event.
Once the factsheet is uploaded, auditors can send the case for approval.
As soon as auditor sends for approval, case plan will be sent to
supervisors inbox.
If supervisor approves the case plan, audit case will show as an approved
case.
If the case is rejected, the case will be sent to auditors inbox.
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2.4.1
Activities
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2.4.1.1 Field Audit

Field Audit will commence after approval of the case by the Manager. During the
field audit process there are several events / actions carried out. Such events /
actions are:-are: Meeting with the taxpayer- as an appointment activity in SAP ICM.
Appointment will be created by responsible employee of case and send to

Taxpayer for prior information about staff field visit.
o Staff will create the event by selecting whether the event is with the
taxpayer or not (there are case discussion carried which do not
involve taxpayer)
o Meeting / appointment request will go to all people who areis
responsible for case to attend.
o Meeting notes will be loaded in Notes tab by responsible employee
and upload required documents as an attachmentsan attachment.
o Once
save
the
case,
action
emailnotification
will
be
triggeredtriggered to all partner functions about case details as a
hyper link of case numberupdate process.
o
Responsible staff can preview the email, before forwarding to
taxpayer.
o If taxpayer is involved in the meeting, taxpayer will receive an
email regarding the case preview.
o After completion of meeting, responsible employee will attach
meeting points to case which will highlight about the interactions
that were carried out during the meeting. All details will be available
in case.
o Questionnaire form will be available in notes block as a link/editable
form.
Collecting Document
Responsible employee will follow below mentioned points after collection
of the documents.
o Responsible employee need to enter the details of the documents
and attach to RECORDS folder, in case which are collected from
taxpayer
o A document registry will be available in the system for each case
and integrated to SAP DMS system.
o The documents can be in the form orof hard copies or soft copies.
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o
o
o
o
o
Each type of document will receive a unique number based on the

type of document through SAP DMS.
Soft copies will be uploaded to the system, all uploaded files will be
available in the system for further review.
Hard copies details will be updated in the system, where the
numbers generated will need to be printed and tagged on the
document. Number will be generated from SAP DMS.
SAP DMS will maintain document registry for each case.
Separate document registry report shall be generated generated
based on TIN.
Document Analysis
Document analysis may occur at any time during the course of audit. It can
occur at taxpayer premises or at MIRA premises.
Responsible employee will maintained a log which contains what are
documents have been assessed by the audit team.
o Responsible employee need to maintain a log which has all analysis
and tests carried out during the audit. This may or may not include
a document obtained during the audit. All audit workings and
analysis need to be update in log, which shall be available in
RECORDS of case.
o During such analysis if the auditor detects any issue, it needs to be
identified via Issue Log
Issue Log
o
Issue log has various issues identified during audit of case based on tax
types. Responsible employee will pick the issue in the case based on their
findings during the audit.
GGST Audit;
o Sales Issue;
o Taxable Sales Issue,
o Zero-rated Sales Issue,
o Exempt Sales Issue,
o Time of Supply,
o Input Related Issues,
Missing Invoices
Non-compliant Invoices
High value Invoices
TGST Audit;
o Sales Issue;
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o
o
o
o
o
Taxable Sales Issue,

Zero-rated Sales Issue,
Exempt Sales Issue,
Time of Supply,
Input Related Issues,
Missing Invoices
Non-compliant Invoices
High value Invoices
o
BPT Audit;
o Sales Issue;
o Expenses Issue;
WHT Audit;
o Undeclared Payments
o Declared Payments
GRT Audit;
o GRT not declared
o Tax Calculation Error
BnPT Audit;
o Incorrect provision calculation
Manager has access to issue log to add or remove issues

o
Document analysing is the main process during a field audit. During

the audit process the issues will be finalized and the auditor will
create an audit report based on the findings.
Bank Statement Request

A bank statement request can be sent to taxpayer at any time during of
the audit.
o Responsible employee will request for bank statements through
Request for Bank Account Information form to taxpayer.
o Bank statement request form will be available in the SAP ICM
system and responsible employee will select the form and fill the
required fields and sent it for supervisors approval. Once supervisor
has approved, it will be forwarded to Intelligence and Forensic
section.
o Each case has Bank Request assignment block, which can be
visible to Intelligence & Forensic section supervisor and staffs.
o Bank statements option will be available in navigation bar which will
be linked to SAP DMS system.
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o
o
Responsible employee uploaduploads the bank statements to Bank

request block.
This tab shall show the status (pending/completed) of all the bank
account information requests sent (format to be shared)
Cash Count Request

o Cash Count Request form will be filled by the respective case
auditor and sent it for manager approval.
o Once the manager approves, auditor will setup meeting with
respective employees of case Leader & Analyst.
o This meeting request will be generated to the selected auditors,
NOT to the taxpayer.
o Once cash count is completed, auditor will upload the results of
cash count to the system.
o Based on the finding auditor can request for further cash counts as
and when required.
Document Request Notice
Document Request Notice is issued to obtain certain documents which are
not provided by the taxpayer.
o Responsible employee will fill the document request form with all
details of documents required from taxpayer, then he executes
action for document request notification.
o After execution of action, notice will be sent to the manager for
approval.
o Once the manager has approved, an email will be sent to the
taxpayer along with the approved document request notice which
tells about required documents.
o Reminders will be sent to the auditor regarding the DRN issued case
prior 5 days to deadline and another reminder on the day at which
the DRN expires (i.e. 30 days from the issue of notice)
o If any document is received it shall be uploaded to document
registry.
o Event / Action will be closed once the evidence registry/document
registry is updated in case.
Preparing the Audit Report

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o
o
o
o
o
o
After completion of field audit, auditor will prepare the Audit Report,
using report writing action profile in action list and it will be in PDF
format.
This request will be forwarded to the supervisor of the audit to
review.
After reviewing the case, supervisor will approve the request to
prepare the audit report.
Based on the issue logs identified during the case, Audit Report will
be prepared.
This audit report and working paper will be attached to the SAP
system and send for approval to the supervisor.
The supervisor will approve the working paper and the audit report.
Third party document requests

Third party document request is request activity which is sent to parties
other than taxpayer.
This activity will be available to both audits and criminal investigations.
Auditor will create a request for third party document request with TPD
form and send it for supervisor approval. Once the form is approved by
supervisor in system immediately an email action will be triggered in SAP
ICM.
Third party document request notice will be sent to relevant parties via
Email & manually.
Once the document is received from taxpayer or third party or
investigator, Auditor will upload it to case. It will be uploaded to evidence
registry/document registry.
Action will be closed once documents are uploaded.
Preparing the Audit Report
o
o
o
o
After completion of field audit, auditor will prepare the Audit Report,
using report writing action profile in action list and it will be in PDF
format.
This request will be forwarded to the supervisor of the audit to
review.
After reviewing the case, supervisor will approve the request to
prepare the audit report.
Based on the issue logs identified during the case, Audit Report will
be prepared.
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o
o
This audit report and working paper will be attached to the SAP
system and send for approval to the supervisor.
The supervisor will approve the working paper and the audit report.
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2.4.1.2 Post Audit Procedure

Post Audit procedure explains the Audit report forward to taxpayer and reply
email comments from taxpayer. Responsible employee will enclose taxpayer
comments to audit report and submitted to Audit Committee review.
Sending Audit Report for Comment
o Once the audit report is approved, the audit report will be
automatically forwarded to the taxpayer for comments if he has an
email address. If no email address is available, the audit report will
be forwarded for comments via letter.
o As per the SOP, the audit report will be approved in 7 days
commenting period. Once 5 days lapse for commenting period,
auditor will receive a reminder mail which request about comments
received from taxpayer or not. Automatic reminder email will also
be forwarded to the taxpayer. This action should be triggered by the
employee. Responsible employee will confirm the taxpayer via call
or email about comments on audit report.
o On the 7th day aA worklist will be created where the final report
needsis to be uploaded to the system. However, if taxpayer request
for further time then another seven days will be added to
commenting period.Audit teams sets the commenting period
manually with the maximum days without supervisor approval as 14
days from uploading date. However, if the commenting period
exceed 14 days itAny further extension needs to be approved by
the supervisor.
o Once comments are incorporated to the Audit Report, it will be
forwarded to the DG for approval before sending to the audit
committee. for their approval.
Sending Audit Report to Audit Committee

o The audit committee members or the auditor can easily find the
cases through AUDIT COMMITTEE button in Navigation Bar. Click on
the tab, responsible employees will know the cases existing with
audit committee.
o In the audit committee, all members will be able to view the audit
report and working paper by selecting the case.
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o
o
o
o
o
o
o
o
o
o
The audit committee decision will update to respective department

heads via email notification.
The audit committee will provide below actions on report results.
o Approve the audit report
o Approve the audit report with changes
o Reject the Audit Report
If the committee decide to reject the audit report, the case will
move to field audit (document analysis stage).
When approved with changes or approved, a NOTA number will be
automatically generated.
If the committee decides to approve the audit report, case will be
sent to auditor to Issue NOTA to complete the case.
If the committee decide to approve the audit report with changes,
the case will move to report writing stage, auditor will forward the
case for approval to the supervisor. Once supervisor approved the
case, which will be sent back to the auditor to Issue NOTA to
complete the case. They never forward to committee for review.
If the committee decides to approve the audit report, case will be
sent to auditor to Issue NOTA to complete the case.
To Issue the NOTA auditor will need to upload the signed and
scanned copy of the NOTA and Audit Report.
Once case is completed an audit report number is generated for the
case.
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Investigative Case
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2.5
Investigation CommitteePre-Audit Process
MIRA pre- audit process conduct on observations by below departments.
Special Request Investigation Department
Risk Profiling
Other Special Request any Dept.
These units performs a preliminary review of observations to see if it is free of

errors, has been properly completed, and contains all necessary information. If
they found errors or any observed issues / problems in observations then
investigation dept. convert them as a LEAD & SPECIAL REQUEST in the CRM
system. Special Requests are routed to respective departments based an issue
observed, mostly on Registration & Compliance.
SAP ICM has feature to send or forward the cases to investigation Committee
during any stage of the audit process.
The investigation committee members or the auditor can easily find the
cases through INVESTIGATION COMMITTEE option in Navigation Bar. Click
on the tab, responsible employees will know the cases existing with
investigation committee.
If an audit team detects any issues which needsissues which need to be
investigated, the auditor shall prepare a case report with the approval of
the supervisor assign them to an auditor to prepare a case report.
The auditor will prepare a case report against case and send it to the
supervisors approval.
Once the supervisor approves the case report, case will automatically be
forwarded to investigation committee team inbox with case report and
investigation division supervisor will be notified by email or notification in
his inbox.
Investigation division supervisor shall review and forward the case to
committee members along with committee meeting request.
The Committee meeting request shall be subject to the availability of CG &
DCG.
In the investigation committee meeting, after discussing the case,
committee will take one of below actions.
o Hold the audit case and intitiateinitiate a criminal investigation
o Continue the audit case.
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Committee will update the status of case in SAP ICM.

For each case, supervisor shall update the status of the audit case with a
remark.
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2.5.1
Criminal Investigation
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Investigative Case
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2.5.2
If the investigation committee decided to initiate a criminal investigation

against an audit case, supervisor will create a new criminal investigation
activity to investigation teams.forward the case to Investigation team.
Case will be available in inbox of investigation supervisor.
Case has new criminal investigation assignment block which has activities
done by criminal investigation team. (Activities like summon, raids,
evidence registry, suspect and witness profiles. etc...)
Investigation team has three partner functions, team will be led by an
Investigating Officer and two case officers will be working in the team.
Once the activity is assigned to investigation team, an investigation case
plan / case factsheet (background of the case, suspect and witnesses,
suspected offences) will be prepared and sentd it for supervisor approval.
Once the case plan activity is approved, an investigation notice shall be
automatically generated from SAP ICM system. to taxpayer via email and
notification to all partner functions of case.
DHowever, due to the nature of investigation process, the investigation
notice shall be issued manually.
General functions of Criminal Investigation

Following functions are available in SAP ICM:
Event Log: Event log captures all events occurred regarding the case. If an
investigator carries out any activity related to the case, which will log in to
event log. SAP ICM will captures all activities done for case automatically.
Issue Log: Responsible employee will update all issues /offenses against
case in to Issue log assignment block.
Suspects and witness profiles: Investigators shall be able to create suspect

and witness profiles in the SAP ICM system (Including photo).
Evidence Directory: System has a separate evidence registry for criminal
investigations. Each document and evidence has a unique number for
every evidence collected by investigators and details of the evidence
collected shall be logged in to the system. System has the function to print
the chain of custody tags which can be pasted or attached to original
evidence. DMS (Document management System) integrated to SAP ICM
system so all documents & evidence will get a unique number.
360-degree view of the TP: SAP ICM will provide taxpayer general and
transactional data like as Invoices, returns, finesetc.,
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Past audit history: Investigators can view past audit history (event log) of
the taxpayer and related party within the system.
Lead reports: All lead reports will be available in SAP ICM
Other than above functions the following events will be available in

SAP ICM
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2.5.3
Evidence gathering
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Investigative Case
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2.5.4
Once the investigation case plan is approved, evidence gathering process starts.
There are various methods of evidence gathering which includes:
SAP ICM system has all features to handle evidence gathering.
o Summon Interview and statements
o Search and seizure
o Third party document requests
o Bank requests (explained in audit process)
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2.5.4.1 Summon Interview
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2.5.4.2
If an Investigator wants to summon a person regarding a case, he/she
shall create a summon request form in the system and send it for
supervisors approval. (Format of summon request froorm MIRA)
Once a summon request is approved in system by supervisor,. SAP ICM
will create a summon interview (like as an appointment) activity will be
created in the system and send notification to taxpayer regarding
appointment of summons.
Summon interview appointment event includes the details of the parties
involved in meeting, date, time, place of summon etc.
Once a summon request is approved by the supervisor, a Summon
Order form will be created in system automatically. However, it shall be
signed by the Commissioner General and it shall be hand delivered.
After completion of summon meeting with taxpayer, investigation
employee will update the meeting minutes or any documents or audio /
video files in to the case. Investigator will prepare the statement of
interviewof Case.
Once the witness or suspect statement is completed, investigators will
send the statement to supervisor for approval. Once he approvesd,
investigator will get the signature of the suspect/witnesses on statement
and upload to SAP ICM as an attachment. After upload in to the system,
investigator will change the status of action should beto summon closed.
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2.5.5
Search and seizure

If Investigator wants to search a business premises of a taxpayer, he will
create a request for Search Approval. Request will be landed in supervisor
inbox for approval.
Once supervisor approves, Search / Rainsearch action plan activity will be
created in SAP ICM. Request for search warrant will be forwarded to
supervisor for approval.
Once supervisor approves the raid plan, system automatically send an
email to legal service department, along with case report, request to
release search warrant form and audit notice. to respective investigator.
Once a search warrant is issued, investigator will attach to case with
search warrant execution date and time in SAP ICM.
Once the search is completed, investigators shall upload search/raid log to
the system along with confiscated document list and search video/audio.
Investigator will also feed in thein confiscated items as evidence to the
evidence registry.
Investigators can access to all the documents related to case in SAP ICM
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Investigative Case
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2.6
Investigation Report writing
Once the Evidence gathering process is completed, the report writing process
begins
In the SAP ICM system investigator has to create an activity for report
writing assignment box.
Since report cannot be incorporated into the system, manually word
document shall be prepared and uploaded to Report writing - block
Also all the annexure (PDF) shall be attached to the Report writing block.
Once investigator attached the report, execute the action for supervisor
approval.
Once the supervisor approves, Report will be sent to legal along with
annexures for legal review.
Once legal review is completed, legal team will send their report as an
attachment to case. Notification will be triggered to investigator for review
report enclosed to case.
Investigator will make the necessary changes to report and send the final
PDF version of the report to supervisors approval.
Once supervisor approves the report it will be sent to Legal division and to
CG and DCG.
Legal department will send the case to prosecution, once prosecution has
reviewed they send acceptance notice to investigator. Investigator shall
upload the notice report writing block in case and all activities belongs to
case will be closed.
When reporting writing activity /event closed, investigator will close the
criminal activity will be closed by investigator. Case will be available to
view the case in all stages.
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2.7
1
Objection Process
Creating MIRA 903 Notice of Objection form in SAP ICM.
-
Upon receipt of all forms, the supervisor will create the FORM and
update the details and attach the document.
- Form details are TP Name, TIN, Tax Type, NOTA Ref/date, summary of
contention and Date of Notice of Objection.
- Objection process will be available as a separate assignment block.
Any form entered can be ACCEPTED and converted to an objection
activitycase or the form can be rejected in which case the process is
concluded.
- Where the form is accepted, a new objection caseactivity will be
created. The activitycase should appear in supervisors inbox with the
audit unassigned cases number.
- Where the form is accepted the status in the Form tab will show as
accepted
- Where the form is rejected a signed letter needs to be attached to the
decision. The status in the form tab will show as rejected. This
concludes the work flow for such forms.
Assigning Cases from Unassigned TabSupervisors inbox.
- When a case is assigned to an Objection Officer, Case status will be
available.
- The case now should appear in the tab ongoing review and the status
should be review ongoing
Additional Functions through activities in SAP ICM.
a Document Request: If the objection officer requests for a document,
execute email activity for required email. Activity log will be
available in history.
b Meeting: Meeting / appointment activity will be available to
objection officer. Log will be available in history of process.
c Queries: If Objection officer makes a query to the auditor then such
shall be recorded in case. An editable form shall be created by the
officer.
- The Objection Officer will initiate a query or notes, they will write the
query in Notes tab of case.
- Officer will send and the Link it will be Email to the addressed party.
- Officer will add auditor as partner function in the case list and query
notes will be mail to him.Once the form is created, the objection officer
will send the form via email to respective auditor.
- Auditor will complete the form and send back to objection officer.
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-
6
7
Once officer released to all parties belonging to case, auditor will get
the notification of query notes. Auditor will satisfy with notes he will
close the query notes if not send it back for more notes.
- All queries need to be closed for the Draft Report to be sent for
Approval.
Draft Report
- The Draft Report shall be sent to Supervisor for Review.
After it is sent the status should be read as Report sent for Review.
If rejected, revert to review ongoing status.
- If approved, then the status should be made to Report approved
Approved Report
- Approved Reports by the supervisor shall be sent to Appeal and
Objection Committee (AOC) directly.
AOC tab
- All cases to AOC will be viewed from AOC tab in navigation bar.
- If AOC approves the case then supervisor will select approved from the
AOC tab. sStatus should be updated to AOC approved.
- If rejected it should be reverted to Report send for review status and
should no longer be in the AOC tab.
All approved cases should be in completed status and Objection Review
Report (ORR) should be attached to case.
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2.8
Creating MIRA 903 Notice of Objection form in

SAP ICM.
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Investigative Case
Management
2.9
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Investigative Case
Management
2.10
Upon receipt of all forms, the supervisor will
create the FORM and update the details and attach
the document.
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Investigative Case
Management
2.11
Form details are TP Name, TIN, Tax Type, NOTA
Ref/date, summary of contention and Date of Notice
of Objection.
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Investigative Case
Management
2.12
Objection process will
separate assignment block.
be
available
as
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Investigative Case
Management
2.13
Any form entered can be ACCEPTED and
converted to a objection case or the form can be
rejected in which case the process is concluded.
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2.14
Where the form is accepted, a new objection
case will be created. The case should appear in
unassigned cases.
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Investigative Case
Management
2.15
Where the form is accepted the status in the
Form tab will show as accepted
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Investigative Case
Management
2.16
Where the form is rejected a signed letter
needs to be attached to the decision. The status in
the form tab will show as rejected. This concludes
the work flow for such forms.
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Investigative Case
Management
2.17
Assigning Cases from Unassigned Tab.
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Investigative Case
Management
2.18
When a case is assigned to an Objection
Officer, Case status will be available.
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Investigative Case
Management
2.19
The case now should appear in the tab ongoing
review and the status should be review ongoing
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Investigative Case
Management
2.20
Additional Functions through activities in SAP
ICM.
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Management
2.21
Document Request: If the objection officer
requests for a document, execute email activity for
required email. Activity log will be available in
history.
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Management
2.22
Meeting: Meeting / appointment activity will be
available to objection officer. Log will available in
history of process.
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Management
2.23
Queries: If Objection officer makes a query to
the auditor then such shall be recorded in case.
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Investigative Case
Management
2.24
The Objection Officer will initiate a query or
notes, they will write the query in Notes tab of case.
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Investigative Case
Management
2.25
Officer will send and the Link it will be Email to
the addressed party.
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Investigative Case
Management
2.26
Officer will added auditor as partner function in
the case list and query notes will be mail to him.
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Investigative Case
Management
2.27
Once officer released to all parties belonging
to case, auditor will get the notification of query
notes. Auditor will satisfy with notes he will close
the query notes if not send it back for more notes.
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Investigative Case
Management
2.28
All queries need to be closed for the Draft
Report to be sent for Approval.
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Investigative Case
Management
2.29
Draft Report
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Investigative Case
Management
2.30
The Draft Report shall be sent to Supervisor
for Review.
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Investigative Case
Management
2.31
After it is sent the status should be read as
Report sent for Review.
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Investigative Case
Management
2.32
If rejected, revert to review ongoing status.
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Investigative Case
Management
2.33
If approved, then the status should be made to
Report approved
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Investigative Case
Management
2.34
Approved Report
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Investigative Case
Management
2.35
Approved Reports by the supervisor shall be
sent to AOC directly.
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Investigative Case
Management
2.36
The status should be send to AOC
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Investigative Case
Management
2.37
AOC tab
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Investigative Case
Management
2.38
All cases to AOC will be viewed from AOC tab.
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Investigative Case
Management
2.39
If AOC approves the case then supervisor will
select approved from the AOC tab. status should be
updated to AOC approved.
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Investigative Case
Management
2.40
If rejected it should be reverted to Report
Approved status and should no longer be in the AOC
tab.
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Investigative Case
Management
2.41
All approved cases should be in completed
status and ORR should be attached to case.
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Investigative Case
Management
2.42
SL. NO.
1
2
3
4
5
6
Linked Processes
PROCESS DESCRIPTION
Audit
Investigation
Committee reports
Legal Departments
3rd Party Document service reports
Media Reports
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Management
Pre-Audit Process
MIRA pre- audit process conduct on observations by below departments.
Special Request Investigation Department
Risk Profiling
Other Special Request any Dept.
These units performs a preliminary review of observations to see if it is free of
errors, has been properly completed, and contains all necessary information. If
they found errors or any observed issues / problems in observations then
investigation dept. convert them as a LEAD & SPECIAL REQUEST in the CRM
system. Special Requests are routed to respective departments based an issue
observed, mostly on Registration & Compliance.
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Management
2.43
Audit Process - Registration
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2.43.1
Identification and registration of taxpayers
MIRA Audit team has a functionality on registration of Taxpayers based on recordcompilation function, comprising identification and registration of taxpayers,
constitutes an important task for tax administrations. Although tax authorities
tend to focus on auditing of taxpayers who are already known and registered,
they should also put efforts in including in the tax-return system all persons and
companies that have succeeded in escaping their notice. Management of
taxpayers records consists of three basic functions: creation, updating and
deletion.
MIRA has an effective tax system encourages taxpayer compliance with
registration obligations. There to the tax community should be provided with
clear and comprehensive descriptions of the requirements that lead to
registration and tax administrations should facilitate taxpayers to make the
procedural requirements as easy as possible Online registration by taxpayers
adequately serves the needs of taxpayers thus promotes compliance, reduces
the number of unintentional errors and is cost efficient.
MIRA aims to ensure compliance with registration requirements by collecting and
verifying third party information on the existence of taxable sources of income
and other taxable elements requiring taxpayers to register for the relevant types
of taxes, to file returns when required, and by actively informing potential
taxpayers on their registration and filing obligations and to provide them with the
necessary (electronic) forms and documents. In addition to that, the MIRA
promotes compliance with registration requirements through surveys of potential
taxpayers for instance by physical inspection of business premises and private
residences in selected areas, by visiting starting business, by providing one stop
services for (starting) businesses to inform them on their rights and obligations
in their relations to the MIRA, by on the spot checks at markets and other trade
locations, by inspection of cars and also by searching sources of information on
economic activities such as newspapers and the internet.
To avoid misuse of registrants and false registrants the MIRA also developed
policies and practises to detect and actively deregister those registered
taxpayers who have become inactive and even more falsely registered persons
who register with the intention to misuse their registration with the tax authority.
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2.43.2
Tax Identification Number
The Tax Identification Number (TIN) is an important tool to easily identify citizens
and businesses for tax purposes. It enables MIRA Tax Administrations to easily
and effectively link the information included in its different data bases with
reference to each taxpayer, and it is a very effective instrument for facilitating
the exchange of information between tax administrations and taxpayers and also
with employers and others who have a withholding obligation or an obligation to
provide third party information to the tax administration and also for the
exchange of information between Tax Administrations and other governmental
bodies and with Tax Administrations from other countries. The use of the Tax
Identification Number helps to improve the efficiency in the information
management and enables and facilitates the realization of matching controls.
Audit team Identified fraud registration of taxpayers is part of audit process and
provide collective information to Registration Department through notifications.
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2.44
Compliance Process
MIRA generally required to achieve as good a compliance outcome as possible

(i.e., to maximise the overall level of compliance with the tax laws). For this
purpose, Compliance team need to take appropriate and careful decisions are
required as to how and in what ways those resources are to be applied to
achieve the best possible outcome in terms of improved compliance with the
tax laws. Directly related to this issue is the critical matter of deciding the
priorities for compliance action and the specific actions to be taken.
When Audit team identified cases or observations belongs to Compliance department,
they will send them to compliance department as a notification activity.
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2.45
Assessment Process
Most tax administrations use the self-assessment system for their most
important taxes, such as individual business tax and corporate income tax. In the
Netherlands, this is not the case for the personal income tax, the corporate
income tax and a couple of less-significant taxes in terms of revenue. These
taxes are administered on the basis of administrative assessment, meaning that
the tax administration formally does the assessment of the tax due based on the
information declared by the taxpayers. This system is known as administrative
assessment, which is generally more costly for the tax administration and less
costly for the taxpayers than the self-assessment system that requires taxpayers
to assess their tax obligations, to calculate the tax due and to pay their taxes on
their own initiative within a certain timeframe and that puts most of the
administrative burden on the taxpayers.
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Process Steps
ACTIVI
TY NO.
ACTIVITY
PROCESS FLOW DESCRIPTION
Cases
selected
for
assessment after Risk
factor analysis or cases
for
assessment
generated
in
other
module will be assigned
to
the
assessment
officers.
Case for assessment is either created in

other modules and auto allocated to the
assessment authority on the basis of
parameters determined in ACT, cases that
need to be audited and again these cases
are auto-allocated to different Assessing
authorities on the basis of logic.
Studies the case with the

help of Taxpayer Related
Information from CRM
FCC & Risk Parameters
Assessment officer accesses taxpayer

information from 360 overview of taxpayer
(Tax Officer Overview of Master Data &
Transactions Data) and can also
see
consolidated returns (for the period under
audit) from ECC TRM
Selects
a
list
of
Documents that will be
required for assessment
from
a
Master
List
available in the system
Prepares
Assessment
Notice
with
Taxpayer
details, Taxable period,
Amount & deadline for
payment.
Sends Assessment Notice
to taxpayer by post and
email attachment
On the basis of his analysis, Assessing

Officer selects documents that are required
from the taxpayer for assessment.
Assessment officer prepares Assessment
notice in CRM (mail forms) as an
assessment notice selected appears as a
list of requirements to be furnished by the
taxpayer.
Assessing Officer (Assessment Officer)
sends the assessment notice by post and
via email attachment to taxpayer through
registered email id. Once taxpayer opens
the email an acknowledgement email is
sent back to the Assessing Officer
automatically.
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If Assessment notice is served the

assessment process will continue, If notice
is
served
electronically,
an
acknowledgement mail will be received by
the Assessing Officer. It will be posted by
postal or courier, Assessing Officers shall
Notice
Served
have to scan the copy of acknowledgement
(
Electronically
or
of service and attach it in the Investigation
Physically)
Record in the system. In case of both
electronic and manual service of notice, an
activity of Service of Notice will be created
by the officer and the creation date of this
activity will be registered in the system as
Notice Service Date
With reference to Assessment notice, officer
Send Document Request will release document request notice to
Notice to Taxpayer
Taxpayer to submit all documents &
statements to officer within span of time.
Taxpayer will submit all documents &
statements to assessing officer at MIRA
office personally. Assessing officer will
Taxpayer
submits
attach all these documents to assessing
documents & Statements
case in CRM system after verified. All
documents and statements will be stored in
the case pertaining to it.
Documents & statements
correct and complete.
found
to
be
Document Complete
10
Assessing Officer has right to visit taxpayer

Visits to POB (Place of
POB in both cases (whether taxpayer
Business)
uploads/submits documents or not.)
11
Satisfactory to POB
Assessing officer visits taxpayers POB at an

agreed date and time and the taxpayer, or
his representative is available to elaborate
the business processes of the taxpayer. If
visit to POB is done successfully but the
Assessing authority is not satisfied with the
requirements submitted or if taxpayer
business
process
is
not
sufficiently
elaborated by the taxpayer, Assessing
officer issues Assessment Notice. If visit to
POB is itself not possible, then Assessing
Case will be closed and a corresponding
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Assessment Case will be returned to Audit

department.
12
Case Closer Report
In case taxpayer files revised return,

Assessing Officer will manually set the
status to Completed after submitting a
case closure report to his manager.
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2.46
Investigation Process
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Investigative Case
Management
2.46.1
Process steps
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Management
2.46.1.1 Investigation Standard Process

ACTIVITY
NO.
ACTIVITY

An observation that is recorded in the system as a
LEAD that could be connected to fraud or offence and
requires clarification by a MIRA investigation
department. Inbound observations will be created by
other departments in MIRA, through emails, MIRA
Portals & other Government departments. Based on
scrutiny Investigative team filter the Inbound
observations and create them as leads in system.
Leads will be created in system by Investigative team
in system through Programme in case more
observations are there. They do manually if
observations are very less in system.
Inbound
Observatio
ns
Create
Leads
Lead
Analysis
Lead analysis will be done for observations to convert

cases from leads. Based on observation study, objects
& suspects team will follow up as a Cases.
Case
Creation
After analysis Cases will be created and investigation

cases will be forwarded to Investigative Team.
Case
Severity
6
7
Severe
Issues
Start
Investigati
on
Investigati
ve
case
report
Investigative team will observe criticality, issues,

objects & suspects in case and differentiate the
severity level according to MIRA audit policies.
Severe issues will be investigate by Investigation team
to solve the issues and further processing.
Investigation team will handle all severe issue cases for
further investigation.
Team will prepare Investigative case report and after
manager approval send to Investigative Committee.
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2.46.1.2 Investigative - Audit Process

Audit officer has been authorized to conduct audit and should carry out the audit
on an appointed date or during a specified period.
ACTIVI
ACTIVITY
TY NO.
Assign Audit: - Cases
selected for audit after
Investigation
analysis
or cases for audit
generated
in
other
module will be assigned
1
to the audit Team. Audit
Supervisor has a basis
of a pre- determined
set of criteria to be
developed considering
geographical location &
work load.
Studies the case with
the help of related
2
books of documents,
Taxpayer Related Info &
Risk Parameters.

Created cases are need to be audited and
these cases are allocated to different audit
authorities on the basis of criteria defined by
Managers and allocated through system as
work List. After allocation each Responsible
employee see their list in worklist as open
items to work on. In case responsible
employee going on leave or vacation, forward
their work list to their colleague through CRM
Work List once he forwarded his manager get
alert about work list allocated to another
employee.
Audit officer accesses Taxpayer information
from 360 overview of Taxpayer (Tax Officer
Overview of Master Data & Transactions
Data) in FCC and can also see consolidated
financial data in FCC.
Selects
a
list
of
Documents that will be On the basis of analysis, audit officer selects
required for the audit the list of documents that are required to
from a Master List audit the Taxpayer and find them in FCC.
available in system
Case severity
Based on severity of case which are moved to

allocated department. Work list alert will
appear in managers inbox.
Sever cases
Investigation team do primary process check

and prepare investigation case report and
forwarded to Committee with manager
approval, Manager approval will do work flow
action profile which are configured through
system.
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Severe
Case
Investigation
Committee
5.1
Investigation committee provides approval to

do further audit by investigation team.
Investigation Committee team issue for

criminal investigation if requires. For criminal
- investigation approval will be in Investigation
manager work list and task for audit as in
TASK list. Manager will allocate those audit
cases to Audit leaders for further audit.
5.2
Investigation
Criminal
case
5.3
Investigation
NOT Criminal
case
5.4
Investigative team will send a notice to

Taxpayer regarding on criminal investigation
Investigation Notice /
starts on Taxpayer and request him to
Document request Note
hearing with require documents & statements
at MIRA office.
5.5
Prepare
report
5.6
Submit to Investigation
committee
5.8
Criminal
Report
5.9
CIR report will closed Legal Department will start their process
and returned back to according to legal issue and closed the report
respective department. and send it back to Investigation Department.
5.1
Handover to respective Investigation Department will handover back

Dept. by Investigation the case to respective team to start their
Department
audit work to close the case.
5.11
If not Require Criminal

Investigation
- Case will forward to Audit responsible

employee to resume audit process.
Investigation After conducting investigation,

prepare Report on Taxpayer.
team
will
Responsible employee will send report to

committee with manager approval.
Investigation CIR will prepared by Team with all required

documents to submit Legal Department.
Investigative committee decided that case

doesn't require criminal investigation then
send them back to respective departments to
resume audit process.
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Non-severe cases
Which are not severer cases exist with team

and they do primary audit process
6.1
Case Fact Sheet
Audit Team follows case factsheet for more

observations
Audit officer prepares Audit notice as a

business activity in CRM in which the list of
Prepares Audit Notice
documents selected appears as a list of
with list of documents
requirements to be furnished by the
Taxpayer.
Audit Officer (Audit Officer) sends the audit

notice by post or hand over to Taxpayer and
Sends Audit Notice to
email attachment to Taxpayer through
taxpayer by Post &
registered email id. Once Taxpayer opens the
email as an attachment
email an acknowledgement email is sent
back to the Audit Officer automatically.
With reference to Audit notice, officer will
Document release document request notice to Taxpayer
Notice
to to submit all documents & statements to
officer within span of time.
Send
Request
Taxpayer
10
Taxpayer may choose to upload all required

documents
&
statements
which
are
mentioned in the audit notice by logging into
Uploads documents & the Taxpayer portal. If it is not possible for
Statements
him to upload these documents, he may
prefer to personally visit the MIRA office and
submit the same in hard or soft copies of
these documents and statements.
11
In case Taxpayer submits or uploads

Verifies uploaded or
documents & statements, audit officer
submitted documents
verifies the same.
12
Document
completed
verification Documents & statements found to be correct

and complete.
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13
In case Taxpayer doesnt upload or submit

Sends error report to correct or all documents in the list, audit
the Taxpayer
officer sends an error report to Taxpayer via
email as an attachment.
14
Taxpayer failed to submit required documents

If Taxpayer fails, issue according to error report and audit notice,
investigation notice
then team will issue investigation notice to
visit his business place
15
Raid or Visits to POB

Audit Officer has right to visit Taxpayers POB
(Place of Business) or
in both cases. ( with or without intimation )
Field
16
Not Satisfactory to POB
Audit officer raids taxpayer POB. If raid to

POB is done successfully but the audit
authority
is
not
satisfied
with
the
requirements submitted or if Taxpayer
business
process
is
not
sufficiently
elaborated by the Taxpayer, audit officer
apply for issuing summons on taxpayer to
Manager. After manager approval directly go
to CG approval for summons release.
approval and
Audit manager agrees for
summons
17
Provides and agrees

time slot for additional
documents
to
be
produced by Taxpayer
based on summons
In case Taxpayer is required to come to MIRA

office for Submission of additional Books &
documents, audit officer creates appointment
& Provides time slot to Taxpayer for a
clarification session.
18
If Taxpayer not attends
Taxpayer attends the hearing on a pre-fixed

appointment date and time. In case Taxpayer
doesnt attend on the pre agreed date &
time, audit officer issues investigation Report
to Legal department.
19
Send
report
Taxpayer
for Send report for taxpayer regarding legal

action with manager approval.
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Management
20
21
22
Re-start
Audit
again prepare
report
case Audit team resumes their audit work and

Audit prepare audit report and submit to Audit
committee with manager approval.
Case Closure Report

Audit committee
Case closer report will be

submitted to Audit Committee
Audit committee review the
release report analysis on case.
created
and
report
and
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2.47
Audit Process- Individual Taxpayers/ Corporate
Taxpayers
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Process Flow - Individual Taxpayers/ Corporate Taxpayers
Activ
ity
No.
1.1
1.2
1.3
Activity
Special request will be forwarded to Audit

department by director / manager to assess
Special
request
the Taxpayers. Observed cases are very less
Investigation
&
other then dont require any programme to create
Dept.
them as a cases in system, Manager directly
forward to Supervisor to allocate them to
team.
Audit supervisor created cases allocated to
team through worklist allocation in CRM WEB
UI, team will get their allocated cases in
their system as TASKS and mail alert will go
Cases Allocation
to all determined parties involved in case.
Alert mail will also hit audit manager inbox
about
case
allocated
to
responsible
employee.
Case allocated employee starts review the
case through FCC - taxpayer Fact Sheet.
Case Fact sheet review
After review the case if audit requires he
/she starts the audit against case
Displays preliminary report of case which
explains general data of case like Taxpayers
Special Request Review
TAN, Tax types & case type and more on
Report
issue of review or reason of review with
attachments.
Audit cases are forwarded by risk profiling to
Audit Department for audit. Audit Manager
need to be review those cases and selects
some of cases among batch and allocated to
Audit supervisor through system in his work
List. Supervisor allocates cases to each
Audit Batch forwarded by
Responsible employee, they see their list in
Risk profiling
worklist as open items to work on. In case
responsible employee is going on leave or
vacation, forward their work list to their
colleague through CRM Work List once he
forwarded his manager get alert about work
list allocated to another employee.
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Management
Studies the case with the

help of related books of
documents,
Taxpayer
Related
Info
&
Risk
Parameters.
Audit
information
Taxpayer
Taxpayer
approval
Supervisor approval
Audit notice release
Suspend Cases
Initial
Work
Send Document Request

Notice to Taxpayer
10
Audit report & working

papers - approval
to
factsheet
Meeting
&
&
Field
Audit team member access the Taxpayer

information from 360 overview of Taxpayer
(Tax Officer Overview of Master Data &
Transactions Data) in FCC and can also see
consolidated financial data in FCC.
Audit case responsible employee will inform
to taxpayer about audit process starts on
business
activities
via
communication
channels EMAIL & Outbound call. Audit
officer will inform the taxpayer about the
upcoming audit. He / She will be instructed
to keep the documents readily available for
the audit.
Audit officer / case responsible employee
send to supervisor for Fact Sheet approval
via email workflow.
Audit Supervisor gets alert in his work alert
inbox regarding case approval. When
manager approved the case in system, alert
will go to audit officer then he will release
Audit Notice to Taxpayer through EMAIL.
Audit Notice Mail forms will be configured in
system with proper subjects. Audit Notice
tracking through return email alerts to team
member that Taxpayer has read the Audit
Notice mail or not.
To suspend an ongoing case audit officer will
be required to submit in a Suspension
request to the audit manager. Where the
audit manager will approve the request to
suspend the audit.
Case responsible employee will setup initial
meeting about observation on case and start
field work.
With reference to Audit notice, officer will
release document request notice to Taxpayer
to submit all documents & statements to
officer within span of time. Audit officer will
send to taxpayer registered email ID through
system
Case responsible employee prepares audit
report or working papers send to supervisor
approval to release report as an attachment.
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Investigative Case
Management
11
12
13
Approval & Audit Report

send to Taxpayer
Taxpayer
replied
comments & required
documents
Updated
Audit
report
send to committee for
approval
14
If Report approved
committee
by
15
If report not approved by

committee
Supervisor review the case audit report and

approved. Audit officer will release the
approved audit report to taxpayer for his
comments, system automatically generated
an Audit report Mail form with Report as an
attachment and send it to Taxpayer through
registered email ID. Audit Res.Employee will
send hard copy of Audit report by Post to
handover personally for his comments.
Taxpayer replied back with comments &
required documents to Audit officer or Res.
Employee
Audit
Officer
updated
with
taxpayer
comments to Audit Report and send to
committee with Manager Approval workflow.
Audit report approved by committee with
changes
or
without
changes
will
communicated to Audit officer. Audit officer
will send committee approved report to
taxpayer through email.
Audit report will revert back to audit officer
to track again case observations and process
will start from step 8
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Investigative Case
Management
2.48
Large Taxpayers Process flow
ACTIVI
ACTIVITY
TY NO.
Investigatio
Cases will be forwarded to Large tax Audit department
n & other by director / manager to assess the Taxpayers. Manager
Dept.
directly forward to Supervisor to allocate them to team.
Audit supervisor created cases allocated to team through

worklist allocation in CRM WEB UI, team will get their
allocated cases in their system as TASKS and mail alert
will go to all determined parties involved in case. Alert
mail will also hit audit manager inbox about case
allocated to responsible employee.
1.1
Cases
Allocation
1.2
Case
sheet
review
1.3
Special
Request
Review
Report
Displays preliminary report of case which explains

general data of case like Taxpayers TAN, Tax types &
case type and more on issue of review or reason of
review with attachments.
Studies the
case
with
the help of
related
books
of
documents,
Taxpayer
Related Info
&
Risk
Parameters.
Audit team member access the Taxpayer information

from 360 overview of Taxpayer (Tax Officer Overview of
Master Data & Transactions Data) in FCC and can also
see consolidated financial data in FCC.
Fact Case allocated employee starts review the case through

FCC - taxpayer Fact Sheet. After review the case if audit
requires he /she starts the audit against case
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Investigative Case
Management
Audit
information
to Taxpayer
Audit case responsible employee will inform to taxpayer

about audit process starts on business activities via
communication channels EMAIL & Outbound call. Audit
officer will inform the taxpayer about the upcoming
audit. He / She will be instructed to keep the documents
readily available for the audit.
Taxpayers
factsheet
approval
Audit officer / case responsible employee send to

supervisor for Fact Sheet approval via email workflow.
10
11
Audit Supervisor gets alert in his work alert inbox

regarding case approval. When manager approved the
Supervisor
case in system, alert will go to audit officer then he will
approval & release Audit Notice to Taxpayer through EMAIL. Audit
Audit notice Notice Mail forms will be configured in system with
release
proper subjects. Audit Notice tracking through return
email alerts to team member that Taxpayer has read the
Audit Notice mail or not.
To suspend an ongoing case audit officer will be required
Suspend
to submit in a Suspension request to the audit manager.
Cases
Where the audit manager will approve the request to
suspend the audit.
Initial
Case responsible employee will setup initial meeting
Meeting
&
about observation on case and start field work.
Field Work
Send
With reference to Audit notice, officer will release
Document
document request notice to Taxpayer to submit all
Request
documents & statements to officer within span of time.
Notice
to Audit officer will send to taxpayer registered email ID
Taxpayer
through system
Audit report
Case responsible employee prepares audit report or
&
working
working papers send to supervisor approval to release
papers
report as an attachment.
approval
Supervisor review the case audit report and approved.
Audit officer will release the approved audit report to
Approval & taxpayer for his comments, system automatically
Audit Report generated an Audit report Mail form with Report as an
send
to attachment and send it to Taxpayer through registered
Taxpayer
email ID. Audit Res.Employee will send hard copy of
Audit report by Post to handover personally for his
comments.
Taxpayer
Taxpayer replied back with comments & required
replied
documents to Audit officer or Res. Employee
comments &
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Investigative Case
Management
12
13
14
required
documents
Updated
Audit report Audit Officer updated with taxpayer comments to Audit
send
to Report and send to committee with Manager Approval
committee
workflow.
for approval
Audit report approved by committee with changes or
If
Report
without changes will communicated to Audit officer.
approved by
Audit officer will send committee approved report to
committee
taxpayer through email.
If report not Audit report will revert back to audit officer to track
approved by again case observations and process will start from step
committee
8
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Investigative Case
Management
2.49
SL. NO.
1
2
3
4
5
6
Linked Processes
PROCESS DESCRIPTION
Audit
Investigation
Committee reports
Legal Departments
3rd Party Document service reports
Media Reports
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Investigative Case
Management
2.50
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Investigative Case
Management
2.51
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Investigative Case
Management
2.52
Process specific User Roles & Requirements for
the Authorization Concept
Below is list of business role identified for Audit & Investigation process. Based
on the business role & user master record, authorizations are provided to the
audit officer. Kindly refer to Annexures No. 7 for details about Role &
Responsibilities Matrix.
BUSINESS ROLES
Assistant Commissioner General
Director General
Director
Audit Manager
Team Leader
Audit Leader
Audit Assistant
Audit Member
Investigation Officer
Case Officer
Analyst
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Investigative Case
Management
2.52.1
Improvements to the Process Compared to AsIs Status
The SAP Tax and Revenue Management & CRM for Public Sector package
provides a single view of the taxpayer, helping MIRA to enhance revenue
collection efficiency and constituent services through consolidated and
coordinated tax processes. MIRA can benefit from:
A complete view of taxpayer and constituent accounts and details
Increased voluntary taxpayer compliance through a one-stop online collection
function that provides a single face of your agency to taxpayers
Decreased outstanding receivables, enhancing overall collection rates and
reducing non-compliance
A single logical master-data framework, with selective views according to the
individual needs of the respective public service
Shorter inquiry response time, where taxpayers can easily obtain quick, ad hoc
information on their account status, including open balances, filing obligations
and deadlines, and anticipated refunds
Improved call center contact rates, because inquiries can be routed and
answered faster
Increased efficiency through mass processing of tax returns
Faster detection of noncompliant taxpayers and nonfilers
More efficient use of resources in Investigation process
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Investigative Case
Management
Solution Approach
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Investigative Case
Management
3.1
Mapping of MIRA process in SAP
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Investigative Case
Management
3.1.1
Investigation & Audit Process
Investigation Process:-
An observation that is recorded in the system that could be connected to a

observation / fraud which and requires clarification by an investigation which is
called as LEAD.
Team use this object to group related entities into a single, central access point
for employees, Team can create a case from an existing lead if team establish
that an offence/fraud has been committed.
System allocates cases selected by Audit to respective Investigation officer.
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Investigative Case
Management
3.1.1.1 Pre Audit Preparation

Lead observation and analysis will be done by investigative team to understand
the severity of lead, Audit officer studies the Lead and captures all information of
the lead in the below mentioned assignment block General Data, Parties
Involved & Processing Data.
This detail will be captured in assignment screen below

ASSIGNMENT BLOCK
PURPOSE
Other Parties
To Capture Parties
Object
To Capture Evidence
Location
To Capture location of Visit/POB
Taxpayer
Information
Get details information about Taxpayer
Parties Involves
To capture parties Involved like Audit Officer, Taxpayer,

Director
Relationship
To assign relationship between two person, evidence &

location
Investigative Record
Save documents & email
Notes Types
To records comments / remarks from different team
Taxpayer Overview
360 View of Taxpayer
Consolidated Return
consolidated view of return from selected time period
Consolidated Audit & consolidated view of

Investigation
selected time period
Audit
&
Investigation
from
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Management
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Investigative Case
Management
3.1.1.1.1
Incidents
An observation that is recorded in the system. An incident does not need to

directly describe facts of a case, but may be relevant for subsequent
investigative work.
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Investigative Case
Management
3.1.1.1.2
Activities
A task that is performed by one or more employees of MIRA, and that

contributes to the progress of an investigation. Activities can be
created from create
in Activities assignment
Block. The activity details contain basic information about the activity,
such as type, ID, category, main legal reference, attempt, location, time
frame, and notes. The following additional information is used to describe
the object in greater detail:
o
o
o
Relationships to other entities

Parties involved
This includes persons or organizations connected in some way with the
activity or incident.
Objects
An example of an object would be a bill found on road.
Locations
This is where an activity or incident takes place.
Relationships
This is any connection, association, or involvement between people,
objects, or locations. For example, the suspect is the owner of the invoice.
When MIRA Act regulations require it, you can expunge records relating to
individuals or organizations that have a defined relationship with an activity.
You can only expunge records if the activity status is set to Completed.
Cases, leads, activities, and incidents
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An activity or incident can be involved in multiple cases, for example, a
house search of a suspect involved in more than one case.
o
Staff and units
Organizations and individuals responsible for investigative work connected
with the activity or incident. The Internal checkbox shows whether the
respective party is maintained in the organizational model.
Legal references
If an activity requires legal justification, we can define a legal reference.
Change history
Shows all changes made to the activity data. Change History and Partner History.
Note that change history is only available for activities. The history enables to
see the essential changes an object has undergone up to the present point which
can display information on all changes that have been made to its data, and
former employee that have been involved.
Partner History
Available from the Parties Involved assignment
history displays a list of all the currently valid
business partners with the object concerned. The
example, a taxpayer, service provider, owner, or
validity period for each relationship.
block, the business partner

and previous relationships of
business partner could be, for
driver. The system displays a
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Investigative Case
Management
3.1.1.1.3
Parties Involved
Multiple parties maybe involved in investigation process like information,

supplier, and employee of Taxpayer. Investigation captures different parties in
different roles & assigns them to a relationship in the system
Audit/Investigating officer captures details in parties involved assignment block /

in a form prescribed.
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Investigative Case
Management
3.1.1.1.4
Suspect & Other Parties
Audit/Investigating officer capture any suspect in case individual block which

capture complete details & assign a relationship of suspect with different objects
& location involves in case.
Audit / Investigating officer captures the source of information & reliability of the
source in other parties assignment block, Authorized persons or Investigation
officers superior will only have access to Suspect information.
Below is the list of relationship available for Audit/Investigating officer.
NAME
Proprietor
Partner
Director
Employee
of
Taxpayer
Consultant
/
Advisor
Supplier
Customer
Transporter
Creditor / Payer
Debtor / Payee
DESCRIPTION
Taxpayer- Proprietor
Taxpayer -Partner
Director of Company
Employee of Taxpayer
Consultant / Advisor working for Taxpayer
Supplier of Taxpayer
Customers of Taxpayer
Transporter of Taxpayer
Creditor / Payer of Taxpayer
Debtor / Payee of Taxpayer
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Management
3.1.1.1.5
Object / Evidence
Objects are physical items that are of interest for work, such sales documents,
purchase invoices ..etc They are typically secured during an incident or
discovered as part of an investigation.
Audit/Investigating officer will capture details about evidence in Object Assignment Block If during verification, Audit/Investigating officer finds some
documents that will be useful as a direct or in direct evidence; he scans the
documents and uploads them against the case. He assigns the documents with a
unique id & assigns relationship with parties involved or location.
Objects can be created directly from cases, leads, or incidents. The object details
contain basic information about the object, such as ID, name, and category, and
whether the object has been secured
Additional information is used to describe the object in greater detail and provide
an overview of its relationships to other entities:
Relationships to other entities

o
Locations: for example, where an object was found, or where an
object was last seen.
o
Cases, leads, and incidents: an object can be involved in multiple
cases and reported seen during without bill handover goods to customers.
o
Parties involved: any persons or organizations connected in some
way, as defined by the relationship, with the object.
o
Staff and units: organizations and individuals responsible for
investigative work connected with the object. The Internal indicator shows
whether the respective party is maintained in the organizational model.
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Images and supporting documentation
To identify objects found in investigations, assign different types of documents
and store photos and pictures using a specific folder for images in
the Attachments assignment block.
All photos are displayed in the Images assignment block in the form of an
overview. Each photo can be enlarged by clicking on it.
OBJECT NAME
DESCRIPTION
Direct Evidence
Evidence related directly to case & Taxpayer
Indirect Evidence
Evidence related indirectly to case & Taxpayer
Inference
Inference
Confession
Statement of Confession
Information
Statement of Information
Legacy
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Management
3.1.1.1.6
Location
This business object refers to a geographical location in Investigative Case

Management (ICM). It is defined by an address, geo coordinates or a descriptive
text. The location context is also defined by the relationship to other entities in
Investigative Case Management.
During the course of Audit & Investigation process, if Audit/Investigating officer
becomes aware of any undisclosed / shared Place of Business or resident
of Taxpayer that Taxpayer has not disclosed to MIRA, Investigation officer
captures the details against the case & assigns it with relationship like
Undisclosed Place of Business / residence.
LOCATION
Undisclosed
Place
Business
Undisclosed
place
residence
Shared place of business
Shared place of residence
Any Other place used
of
DESCRIPTION
Undisclosed Place of Business of Taxpayer
of
Undisclosed place of residence of Taxpayer

Shared place of business of Taxpayer
Shared place of residence of Taxpayer
Any Other place used of Taxpayer
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Investigative Case
Management
3.1.1.1.7
Investigation Record
Any documents or emails during Audit & Investigation process will be captured
under respective folder and linked to the case. These documents will be stored in
in DMS with a unique number generated by investigative record automatically.
FOLDER NAME
RECORD
INVESTIGATION
Pre Audit Preparation

Audit Notice
Investigative Case Report
Document Request
Media Report
Bank Statements
3rd party Documents
Criminal Investigative report
During Visit
Audit Closure Report
Legal Report
Miscellaneous
Assessment Report
Compliance Report
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Investigative Case
Management
3.1.1.1.8
Taxpayer Information
Investigation/Audit/Investigating officer will get a 360 view of Taxpayer data like
return, Audit & Investigation, payment information directly from SAP CRM System
by clicking tax officer overview work centre.
Tax Officer Overview work centre will have below information -
INFORMATION DETAILS
Taxpayer
Basic
Information
Taxpayer Ledger
Taxpayer Return Details
Taxpayer Payment History
Taxpayer
Audit
&
Investigation History
Consolidated Returns
Recovery Status
DESCRIPTION
Ledger Information of Taxpayer
Complete Return Details
Payment Details of History
Audit History of Taxpayer
Return details on Dynamic Date
Recovery history
Taxpayer Overview
From Taxpayer overview work centercentre, Audit/Investigating officer can access
below three functionalities
Taxpayer Overview
Audit/Investigating officer can view the most current information on any
Taxpayer at any given time, like Taxpayer obligation and payments. The system
will also display sub ledger account for each revenue and tax type.
Consolidated Return
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Investigative Case
Management
Audit/Investigating officer can access consolidated return information filled by
Taxpayer over particular period of time by selecting Taxpayer TIN & time period
for which he would like to see the consolidated return in one consolidated view,
(form based report called from SAP TRM.)
Consolidated Audit & Investigation
Investigation/Audit/Investigating officer can access consolidated Audit &
Investigation information of Taxpayer over particular period of time by selecting
Taxpayer TIN & time period for which he would like to see the consolidated Audit
& Investigation history in one consolidated view, (form based report called from
SAP TRM.)
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Investigative Case
Management
3.1.1.1.9
Notes Type
Investigation/Audit/Investigating officer records his notes under text type Pre

Visit Notes in Notes assignment block system capture the timestamp & these
notes will be non-editable once Investigation officer saves the case.
NOTES TYPE
Preliminary Notes
Pre Visit Notes
On Visit Notes
Post Visit Notes
Document Notice
Hearing related Notes
Legal Notes
Order Related Notes
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Investigative Case
Management
3.1.1.2 Convert Lead to Cases

Once lead has been prooved that suspect has done fraud intentionally, then
investigative team convert LEAD to CASE. Observed Lead does not fit to any
fraud or illegal activity then team will close it or archived.
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Investigative Case
Management
3.1.1.3 Investigation case Notice served based on severity

Converted cases will be forwarded to other departments based on case severity,
if case has compliance issue which are forwarded to Compliance department by
EMAIL activity. Case belongs for further audit process moved to Audit
Department.
If cases are consists with severe issue those will forwarded to Investigation
department.
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Investigative Case
Management
3.1.1.4 Store notices / records in Investigation Record Folder

Audit & Investigation reports or Notices are sent via email as an attachment and
delivered to Committee. When Taxpayer opens this email, system sends an
acknowledgment email back to the system under respective case, under email
assignment block in SAP CRM system. Investigation officer selects the email
&puts it in respective folder in investigation record. Investigation officer will be
able to view the Notice under email assignment block.
Audit/Investigating officer captures the date & time of service of audit notice by
creating new activity.
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Investigative Case
Management
3.1.1.5 3rd party Documents Request

request submission
Notice / Cash Count
If Taxpayer does not submit documents within stipulated time after service of
Audit & Investigation notices, Audit/Investigating officer sends reminders through
email / post for submission of documents.
Audit/Investigating officer can schedule an action for reminder email from
schedule action assignment blocks.
After scheduling a reminder email, Investigation/Audit/Investigating officer

executes it
After execution, Investigation/Audit/Investigating officer can check email status &

log
In case Taxpayer submits partial documents Investigation/Audit/Investigating
officer issues an Error Report to the Taxpayer to upload remaining documents
stating the name of the documents required for Audit & Investigation by email
(from email assignment block by selecting new email activity).
Regarding cash count:-
Cash Count Request form will be filled by the respective case

auditor and sent it for manager approval.
o Once the manager approves, auditor will setup meeting with
respective responsible employees of case Leader & Analyst.
o This meeting request will be generated to the selected auditors
NOT to the taxpayer.
o Once cash count is complete, auditor will upload the results of
cash count to the system.
Based on the finding auditor can request for further cash counts as
and when required.
o
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Management
3.1.1.6 Request for Bank statements

Audit/Investigating officer request for Bank statements through new MAILFORM
BANK STATEMENTS.
Select MAIL FORM in search list before sending email to concerne department.
After selection of Bank statement MAIL FORM, send email to concern department
with Mail form.
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Investigative Case
Management
3.1.1.7 Visit Plan / Raid Planto Place of Business

Audit/Investigating officer visits Taxpayers place of business for Audit &
Investigation & verifies the books of accounts & other relevant documents
according to Audit & Investigation process.
To capture the visit into SAP system, Audit/Investigating officer creates Visit
activity from activity assignment block & capture the discussion that transpires
between him & the Taxpayer during the visit.
Audit/Investigating officer selects respective activity type from list of activities in

pop up and captures details like data, time, Taxpayer name, percentage
completion, status etc.
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Investigative Case
Management
Audit/Investigating officer saves visit activity & collects signature of the Taxpayer
on print copy of visit activity. Investigation officer attaches it to the case for
future reference in the system.
During the visit Investigation/Audit/Investigating officer decides whether further
documents or hearing is required or not. If it is required, then he provides a time
slot to the Taxpayer to come to MIRA office.
Audit/Investigating officer creates a new appointment from calendar.
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Management
Once Audit/Investigating officer creates an appointment activity & saves the

case, outbound correspondence (email) is sent to Taxpayers registered email id
in the background.
If Taxpayer does not has email to communicate, send through post to business
communication address.
Audit/Investigating officer can view this activity his calendar.
If visit to the Taxpayers POB is not possible, Audit & Investigation cases will be
closed & corresponding Audit & Investigation case will be created & allocated to
the same Audit/Investigating officers worklist.
If Audit/Investigating officer is not satisfied with the visit, he may go for revisit to
the Taxpayers place of business & captures the visit details in visit activity. If the
Investigation officer is not satisfied with the revisit or revisit is not happened,
then Investigation officer cognizance of dis-functional POB taken in hearing.
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Management
3.1.1.8 Visit Plan / Raid Plan

Visit planning supports Audit Officers / Investigative officers in scheduling and
carrying out their activities for all kinds of interaction with accounts who have
been grouped into visit plans according to certain criteria, such as location.
Visit planning enables to schedule activities based on a visit plan. However, visit
plan maintenance is not a prerequisite for activity scheduling. Audit Officer also
schedule activities by using the account search.
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Management
3.1.1.9 FieldWork & Desk Work

Field work & Desk work supports Audit Officers / Investigative officers in
scheduling and carrying out their activities for all kinds of interaction with
taxpayers about their cash counts & obtain sales records & checking documents.
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3.1.1.10 Summons Interview / Hearing

During hearing if the Investigation/Audit/Investigating officer feels that further
documents or further hearing is required, he agrees a time slot with the Taxpayer
to come to MIRA office. Investigation/Audit/Investigating officer creates a new
activity from calendar.
Once Investigation/Audit/Investigating officer creates an appointment activity &

saves the case, outbound correspondence (email) is sent to Taxpayers
registered email id in the background.
Investigation/Audit/Investigating officer can view this activity under Hearing
assignment block.
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Taxpayer will attend the hearing on the appointed date & time. In case further
hearing is required or hearing is adjourned for some reason, audit officer
provides new date to Taxpayer.
In case Taxpayer does not attend the hearing or submit additional document
then Investigation/Audit/Investigating officer will issue a Show-cause notice for
ex parte Audit order.
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3.1.1.11 Audit & Investigation Closure Report writing

If Audit/Investigating officer creates an Audit & Investigation report to close the
Audit & Investigation process and submit to committee for further investigation.
Audit closure report can be scan & reviewed by Manager / Director and attached
in Report writing into Case.
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3.1.1.12 Forward to Recovery

Audit/Investigating officer can manually set the status of the case to Forward
to Recovery in case where Taxpayer doesnt pay the liability as per Audit &
Investigation according to MIRA ACT.
For more details, kindly refer Partner Channel Management BPD.
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3.1.1.13 Objection Process

MIRA 903 Notice of Objection form in SAP ICM.
-
Upon receipt of all forms, the supervisor will select the FORM and
update the details and attach the document.
Form details are TP Name, TIN, Tax Type, NOTA Ref/date, summary of
contention and Date of Notice of Objection.
Objection process will be available as a separate assignment block.
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3.1.1.14 Business Role

If employee has only one business role assigned against to his user id, Home
page in the WEB UI will be displayed directly without selection of business role.
If MIRA employee has more than one business role assigned his user id, he has to
select the business role for which he wants access.
Below is the list of business roles identified for MIRA audit process.
BUSINESS ROLES
Director General
Audit Manager /Supervisor
Team Leader
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Audit Leader
Audit Assistant
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3.1.1.15 Case Creation from other sources

MIRA receives inputs from various sources like complaint against Taxpayer,
information from other divisions, Raid Investigation report, third party
information etc. Based on predefined parameters, selects cases
for
audit/investigation. Also, System can trigger cases for audit if audit is required &
allocate these cases to respective audit officer based on processes and
procedure.
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3.1.1.16 Status Leads & Cases

STATUS
NO
10
20
30
40
50
60
70
80
90
100
110
120
130
140
150
160
170
180
190
200
210
STATUS NAME
SYSTEM STATUS & ACTIONS
In creation
New
In processing
With
Investigative
Department
with Audit Department
with
Assessment
Department
Prepare Fact Sheet &
approval
from
manager
Open
New
In Process
For release
For release
For release
For Approval
Approval from Manager - email will trigger

to manager for approval
Investigative - criminal For Criminal
Investigation Report - Investigation
Report
released
to
released
committee.
Audit notice to taxpayer - email will trigger
Audit notice released
to taxpayer
Document
Request DRN to Taxpayer - email will trigger to
Notice
taxpayer
visit to POB - email will trigger to taxpayer
Field work started
regarding audit office visit
Raid Plan / Visit Plan
Raid Plan / Visit Plan
Audit report prepared
Approval mail to manager
Report
send
to
After manager approval report send to
Taxpayer
for
Taxpayer via email & Post
comments
Report
send
to Report send to Committee after taxpayer
Committee - Approval
comments- Approval
Committee comments report send to
Report Approved
Taxpayer
With legal department
For Release
Cleared
by
legal
Released/Approved
department
Case closer report
Case closer report
Fact Sheet Approval
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220
230
Processing complete
Complete / closed
Closed
Confirmed
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3.1.1.17 Case Search

Audit officer selects and processes audit cases from his work List inbox as well
Inbox profile assigned to the user business role.
Audit case search consists of two parts:
1. Search criteria
2. Search Result
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3.1.1.17.1
Search criteria
Search selection parameter used to search cases as per as requirement other

than worklist.
Below is the list of Ssearch parameters identified for MIRA are listed below.audit
process.
SEARCH PARAMETER
TIN
Name
Last
Period
Date Type
SAP STANDARD
Contract Object ID
Identification field
of BP
First Name of BP
Last Name of BP
From & TO
Creation Date
DESCRIPTION
TIN Number of Taxpayer
Personal Account Number
First Name of BP
Last Name of BP
From & TO
Date on which case Created
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3.1.1.17.2
Search Result List
The inbox result list, from where the employees select their tasks, contains the
following columns:
RESULT COLUMN
TIN
SAP STANDARD
Contract Object ID
DESCRIPTION
TIN
Number
Taxpayer
PURPOSE
of
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Status
Case ID
Case Type
Main Emp.
From
Status Of Case
Case ID
Case Type
Main Emp.
From
To
To
Status Of Case
Case ID
Case Type like IBA, BA
Main Emp of case
Date From selection
Start
Date To selection Start
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3.1.1.17.3
Quick Search
Quick search facility can be used instead of manual search, to search for predefined selection parameters for business role.
Below is the list of quick searches identified for MIRA audit process.
NAME
STATU ASSIGNED
PRIORIT
MAIN
S
Y
Attention
Open
Me
High
Audit Case
Alert
My Immediate Tasks
Open
Me
High
Audit Case
Team Immediate Tasks
Open
My Group
High
Audit Case
Team Tasks
NA
My Group
NA
Audit Case
&
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3.1.1.17.4
Save Search
In addition, all users can define and save their own search variants (Save
Search As). These can be accessed via the pull down menu in Saved
Searches.
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3.1.1.18 Audit Case

The following case types are identified for MIRA audit process.
CASE TYPE
Audit
Audit & Investigation
DESCRIPTION
Complete Audit of Taxpayer
Direct Audit & Investigation
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3.1.1.19 Priority Fixing

Allocated cases will have medium priority by default; audit officer can set the
priority of case manually if required. Cases can be searched based on priority.
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Below is the list of priority are identified to MIRA audit process requirement
PRIORITY NAME
Very High
High
Medium
Low
DESCRIPTION
Very High
High
Medium
Low
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3.2
Master Data Concept
Master data will be available in CRM system via middleware integration to TRM
system. Master data & Transactional data synchronized and Delta process is
activated in both system for any data changes. So both systems will display
same master data without inconsistency.
NON SAP systems (NEXUS, POLICE, CUSTOMESCUSTOMS & ARREARS) master
data will be display as a POP-UP in CRM systems via RFC functional Modules.
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3.3
High-Level Migration Concept
Refer to Data Migration Approach Document Middleware Document
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3.4
Gaps
Create LEADS from observations.
Once the 2nd dunning notice is issued to the taxpayer SAP ICM will create
an automatic lead for the relevant tax type
Programme required to upload short listed observations in to CRM as

Leads.
Action to create taxpayer Fact sheet /case plan as an pdf attachment to

case responsible employees.
Once save the case, action email will triggered to all partner functions
about case details as a hyper link of case number.
Issue Log & issue tab in General Data of case.
MAILFORMS Document Request Notice / Bank request Notice / Cash Count

Request form / Document Request Notice & other activities.
Responsible employee will select the Bank statement request MAILFORM

and fill the required fields and sent it for supervisors approval. Once
supervisor has approved, it will be forwarded to Intelligence and Forensic
section.
Each case has Bank Request assignment block, which can be visible to
Intelligence & Forensic section supervisor and staffs.
Document request Notice Mail Form PDF editable, email trigger to
Manager& Approval. After approval mail trigger to taxpayer.
Audit report PDF format, after filled triggered to manager approval.
Audit report will be approved in 7 days of commenting period. Approval
mail will go to taxpayer. Once 5 days lapse for commenting period,
received from taxpayer or not.
Email will trigger to supervisor for approval on extending commenting
period for comments from taxpayer.
Once comments are incorporate to the Audit Report, approval mail trigger
to audit committee.
Audit Committee button in navigation bar to show the cases available with
audit committee team.
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After approval of audit report a NOTA number will be automatically

generated against the case. To Issue the NOTA auditor will need to upload
the signed scanned copy of the NOTA and Audit Report.
Investigative Committee button in navigation bar to show the cases
available with INV committee team.
Activity log based on Employee and respective their cases issue log /
activity log .
Report writing assignment block should be like as an attachment

assignment block.
Once investigator attached the audit report to Report writing block, action
will trigger for supervisor approval.
After approval for report writing, email notification will trigger to Legal
dept.
Supervisor approval for legal review report, action email will trigger this
report to Legal division and to CG and DCG.
Adobe form - 903 Notice of Objection form, once form approved new
objection case will be created.
Objection assignment block.
NA
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3.4.1
Solution of Gaps
All gap solution enhancements will provide in functional documents.NA
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Core Configuration
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4.1
Important customizing settings
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4.1.1
Master Data in Audit Department
The following section describes the master data required for the processes and
functions described in the business requirement.
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4.1.1.1 Organization Model

Audit Department requires an organizational structure that models the
operations and processes of MIRA. Since the organization structure is used for
different purposes, the structure of the different process teams, processes, and
task definition will be defined and specified as part of the organizational plan and
process structure for the Audit Department.
Kindly refer to Organization Structure BPD.
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4.1.1.2 Business Partner

Business Partner (Taxpayer) Master Data:
In SAP CRM Business partner is the super ordinate term for all parties involved in
communicating with the Audit Department and processing the inquiries. There
are three different categories of business partners. When a business partner is
created, be it automatically or manually, one of the following categories must be
selected.
All Taxpayers Business Partner would be created in TRM first as soon as
registration is done. These masters should be replicated to CRM and used for
Audit and Audit & Investigation process. Similarly the BP needed for employee
within audit or Audit & Investigation department also should be created in ECC
and replicated to CRM.
Business Partner (Taxpayer) with role Contact Person would be created in SAP
to maintain the relationship. Person is the SAP Business Partner (BP) of type
Person. Organization is the SAP Business Partner of type Organization.
Business role CRMICM is used for non-professional Persons and Organizations.
Professional persons have the following BP roles:
internal professionals BUP003 Employee
external professionals ICMEXT ICM External
Professional organizations have the following BP roles:
Internal BUP004 Organizational Unit
External ICMEXT ICM External
1. Business Partner
a. Taxpayer
b. Relationship (Contacts)
2. Contract Account (Where Taxpayers Financial Transactions are posted)
3. Contract Objects - (Acts, Additional Contract Objects for Taxpayer under
VAT Act are ITC -Input Tax Credit, Goods Return, Debit/Credit notes )
4. Chart of Accounts (List of General Ledger Accounts )
5. Profit Center ( Location of MIRA)
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6. Main and Sub Transactions (Identify the nature of Financial Transactions)
Taxpayer - In MIRA Business Partner (Taxpayer) is a Person, Firm, Sole
Proprietor, Company, Organizations which has business interest.
Business Partner (Taxpayer) contains central data, such as Name, Addresses,
Communication links, Relationship, and Bank Accounts; A Business Partner
represents a natural or legal person with whom business relationship can be
conducted.
For Business Partner Address Census master will be used to provide dropdown
list for updating the Taxpayer address (Pin Code).
Business Partner (Taxpayer) with role Contract Partner (SAP Code: MKK) will
be created in SAP.
Business Partner (Taxpayer) Relationship - a Business Partner (Taxpayer)
relationship represents the business connection between two Business Partners
or Person or Contact.
The relationships are needed
To document any assumption or fact regarding an investigative activity,

lead, or case
To identify interdependencies between involved master data entities
To decide which assumptions need further investigative work
To help draw the right conclusions in an investigation
To assist the police officer in preparation for a later trial for the attorney
general
The relationships link
Master data entities among each other, like:
Non Professional Persons
Non Professional Organizations
Locations
Objects
Master data entities with transactional entities, like:

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Incidents
Activities
Cases
Leads
At MIRA Relationship will be maintained for the following contacts:
Introducer
Authorized signatory (address same as BP)
Every Partner or Directors
Change in constitution from
Part Transfer of business from
Merger/Amalgamation from
Full transfer of business (FTB) from
Full Transfer of Business due to death of proprietor from
Demerger from
Contract Account:
Each Business Partner (Taxpayer) is assigned to one contract account and all the
financial postings for the Business Partner (Taxpayer) will be posted to this
Contract Account. The Contract Account master record defines the procedures
for posting and processing the line items of a given contract account. For
example, Clearing Category, mode of payment, Dunning Procedure,
Correspondence control etc.
Contract Object (Acts):
MIRA collects taxes under several tax laws. Tax collected under each Act is
separately accounted. In case of MIRA, Contract objects would represent the
various tax laws for which the taxpayer is registered i.e. BPT, GST, Green Tax and
Police fines etc. accordingly in MIRA
contract objects would be created.
Additional contract objects for Taxpayer under VAT Act are ITC, (Input Tax Credit)
Goods Return, Debit/credit notes.
For more detail kindly refer master data BPD.
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4.1.2
Leads
A Lead is a container of basic information. It is initially created for an event that

requires investigation. A Lead is not necessarily connected to a fraud. If
connected, a follow-up Case will be created to manage the complexity of the
increasing information. A Lead can also be related to other Leads.
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4.1.2.1 Lead Types

Lead Types are
Path:- Customer Relationship Management -> Industry-Specific Solutions ->
Public Sector -> Investigative Case Management -> Cases and Leads -> Define
ICM lead types
Registration Lead
Compliance Lead
ICM Leads
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4.1.3
Case Type
A Case is a container of a wide range of information and functionalities that

supports an investigation. It can be created with or without a preceding Lead. A
Case is dealing with one or several crimes connected to each other. It can be
related to other Cases.
SAP CRM investigation case management configuration needs to be done at case
type level, so for MIRA Audit process has three case types Investigation & Audit.
These case types will be created & configured with below attributes to control
the behaviour for Audit against Taxpayer.
Below configurations will be captured as part of MIRA Implementation.
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4.1.4
Audit Case Type
Below Configurations will be captured as part of MIRA Implementation for Audit

Process.
Investigation Case
Audit Case ( Applicable to Large / Micro / Investigation )
Assessment Case
Objection Case
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4.1.4.1 Case Header
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4.1.4.1.1
Case ID
Automatic assignment:
This is controlled by configuration and the Case ID must be a numeric value.
SAP Cross-Application Components General Application Functions Records
and Case Management Case Define Number Range Intervals for Case
CASE TYPE
NUMBER
RANGE
INTERNAL
EXTERNAL
Audit
Audit Review
Audit
Rectification
Audit
Cancellation
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4.1.4.1.2
Taxpayer ID
There is standard field for Business Partner ID in details view of ICM Case that will
be used to capture Taxpayer ID.
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4.1.4.1.3
Category
To differentiate between business audit, Issue based audit & refund audit// Audit
& Investigation case.
Customizing Implementation Guide ->Customer Relationship Management
->CRM Cross-Application Components ->Multilevel Categorization ->Define
Application Areas for Categorization.
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4.1.4.1.4
Case Priority
Pre-defined priorities will configure according to MIRA investigation process that
are useful for workload distribution and case searching.
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CASE TYPE
Audit
Audit
Audit
PRIORITY
High
Medium
Low
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4.1.5
Status Management
A status profile contains a number of status values which can be assigned to a

case. Status is an attribute of each case which the user can set. User status will
map with system status.
customizingCustomizing is used to define the system behavior dependent on the
system status (Locked, Restricted, and Released): the appropriate authorization
type check needs to be assigned to the respective RMS_ID. For ICM the
appropriate authorization type check is DOM Standard
SAP Cross-Application Components General Application Functions Records
and Case Management Case Create Status Profile
System Status Locked: Documents with such a status are visible to its author
only
System Status Restricted: With this status, a document's file cannot be
changed anymore. Only the document's attributes can be changed
Released:
The result of authorization type check DOM Standard is that documents with
status IPR Private are only visible to ist creator. Is this authorization type check
not assigned to the RMS_ID documents in status IPR Private will be visible to all
users.
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The authorization level is used to hide document with status Invalid. Only
administrators and the creator of the document are allowed to see such
documents. SAP provides the new authorization level A For Administrators
Only.
IMG-Path: Cross-Application Components General Application Functions

Records and Case Management Authorizations Authorizations for The
National Archives (TNA) Create Values for the Authorization Level Attribute
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4.1.5.1 Status Profile

This customizing is used to define a status profile, which is used to define the
status network and is later on assigned to an element type. Moreover, the initial
status of a document is defined in the status profile.
SAP provides the new status profile CRM_ICM2 with initial status IPR Private.
Status profile CRM_ICM2 is assigned to element type document
CRM_ICM2_SPS_DOCUMENT_STATUS.
Records and Case Management Customizing for Status Management Define
Status Profile
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4.1.5.2 Status Network

The Status Network defines the transition from one user status to another.
The user defines the status values that are assigned to a status profile, and the
order in which a user can set these status values. Starting from the initial status,
a status can have one, none, or multiple possible successors.
The initial Status for Status Profile CRM_ICM2 is IPR Private.
Records and Case Management Customizing for Status Management
Definition of Status Network
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4.1.5.3 Filing Stataus

This ICM specific customizing defines the user status of a document that is set
when filing attachments or e-mails.
After filing the document will be in status IFI Filed
IMG-Path: Customer Relationship Management Industry Specific Solutions
Public Sector Investigative Case
Management Cases and Leads Investigation Record Define Reaction to
Change of Status
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4.1.6
Partner Determation Procedure / Partner
Function
SL NO
1
2
CASE TYPE
ZAUD
ZASS
PDP
ZAUDPDP01 (TBD AS PER MIRA)
ZAUDPDP02(TBD AS PER MIRA)
Audit Case ( ZAUDPDP01) (TBD AS PER MIRA)

PARTIES INVOLVES
DESCRIPTION
Employee
Employee responsible
Group
Team of employee responsible
Organization
Org Unit of employee responsible
Deputy Commissioner General
Deputy Commissioner General
Commissioner General
Commissioner General
Customer Relationship Management ->Case Management->Process Partners

->Assign Partner Determination Proceduress
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4.1.7
Activities
Activities in ICM have a specific UI which is different from the CRM Activity. The
most obvious difference is the assignment blocks presenting the relationships to
other entities. Incidents have relationships to
1.
2.
3.
4.
5.
6.
7.
8.
Raid Plan
Summons
Outbound Email
Outbound calls
Appointments
Other activities
Incidents
Activity
An Incident is used to put down information about any event which has to be
tracked later for reasons of auditing, e.g. that Audit officer has stopped and
questioned somebody in a routine operation. It has relations to all involved
parties, objects and locations. Furthermore, it can be related to Cases/Leads
when it plays a role within these.
An Activity is a task, appointment or operation in auditing like alike a report,
doing an interview with a suspect or witness, or executing a house search or
observation. An Activity can also have relations to all involved parties, objects
and locations. Furthermore, it can be related to Cases/Leads when it plays a role
within these.
An Activity in ICM is a CRM Activity of particular transaction types. These
transaction types are customizable but must refer to categories of a fixed class.
Activities in ICM have a specific UI which is different from the CRM Activity. The
most obvious difference is the assignment blocks presenting the relationships to
other entities. Incidents have relationships to
Other activities
Incidents
Cases
Leads
Persons and organizations
Objects and locations
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Activities are transaction types of the type Business Activity BUS2000126.
SAP Customer Relationship Industry-Specific Solutions Investigative Case
Management Activities and Incidents.
TRANSACTION TYPE
Z001
Z002
Z003
Z004
ACTIVITY NAME
Hearing
Final Hearing
Reminder
Error Report
ASSIGNMENT BLOCK
Hearing
Hearing
Email or Action
Email or Action
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4.1.7.1 Business Context for Activities

Activities in ICM show specific assigned Business Partners in the header data
Main Employee Responsible
Main Party Involved Case
Activities have a new assignment block for E-Mails which can be used to create
and send new e-mails as well as relate existing ones.
Vice versa, on the e-mail OVP there is the known assignment blocks for Activities
to display and maintain the relationships of a specific e-mail.
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4.1.7.2 Worklist
Investigation/Audit/Investigating Officer assigned to Activities as employee
responsible can see them in his Worklist.
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4.1.8
Object
Investigation/Audit/Investigating Officer will capture details about evidence in

Object - Assignment Block in the system.
During the course of audit if Investigation/Audit/Investigating Officer discovers
documents or information that can be used as a direct or in direct evidence in
further processing, he will scan these documents and attach to the relevant case.
System will create a unique id & assign relationship with parties involved or
location. For example, sales invoice found at place of Taxpayer. In this case,
Investigation/Audit/Investigating Officer will scan this sale invoice, attach it with
the case in the system & assign a relationship with Taxpayer involved in case as
indirect evidence from Taxpayer.
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4.1.8.1.1
Object Families: The object family is mandatory and selected by a user during object creation and
cannot be edited once it has been saved. The object family (for example
Voucher) shortens the options of the value for the field Main Category when you
create an object. For example, select the object family voucher, the system will
only display categories with that object family. The attributes displayed for an
object are dependent on categories. This means that objects with different
categories can have different attributes (fields) on the UI
Management Object
Create the object families listed in the table below:
OBJECT FAMILY
ZF01
ZF02
ZF03
DESCRIPTION
Vouchers / invoices
3rd Party Documents
Miscellaneous
PRODUCT TYPE
Material
Material
Material
Relationship for Object

OBJECT NAME
Direct Evidence
Indirect Evidence
Inference
Confession
Information
Legalcy
DESCRIPTION
Evidence related directly to case & Taxpayer
Evidence related indirectly to case & Taxpayer
Inference
Statement of Confession
Statement of Information
Legal evidence
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4.1.9
Location
During course of audit, if Investigation/Audit/Investigating Officer becomes aware

of any undisclosed / shared Place of Business or residence of Taxpayer
that Taxpayer has not disclosed to MIRA, Investigation/Audit/Investigating Officer
captures that location in the case & assigns it with relationship (eg Undisclosed
Place of Business / residence.)
Management Location
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4.1.9.1 Regional Structure

Organizations
for
Locations,
Persons
and
Maintain a regional structure (enter values for postal codes, cities, streets).
These values are used as input help, when the Investigation/Audit/Investigating
Officer enters an address for locations, persons and organizations on the UI.
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4.1.9.2 Postal Codes

SAP NetWeaver Application Server Basis Services Address Management
Regional Structure/City File Postal Codes Create Postal Codes Individually
COUNTRY
MV
POSTAL CODE
1234
USAGE
Dely post. Code
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4.1.9.3 Cities
Regional Structure/City File Cities Create Cities Individually
Enter the data want to have available, for example city of Male and Addoo.
Having done so, Investigation/Audit/Investigating Officer has to assign one of the
postal codes. Select F7 Postal Codes and enter the postal code.
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4.1.9.4 Streets
Regional Structure/City File Streets Create Streets Individually
On the selection screen, select the street created above and enter the values
you want to have available, for example Street name, Orchid Magu. (22) and
susun magu. (15).
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4.1.9.5 Enable Value Help for Addresses for Locations

SAP NetWeaver General Settings Set Countries Specify Countries in
mySAP systems
Choose a country, IN and navigate to the details.
Within the block Address Checks update the following entries:
Postal code required entry: Checked

PO Box postal. code req. entry: Checked
City File active: Checked (This entry enables the value help for addresses)
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4.1.9.6 Default Country for Location

If you enter a country here, the user will not need to specify the country for each
location. The address input helps expedite the work. y. Otherwise the user has
first to assign a country to a location before the value help, for example the
street, can be used:
Customer Relationship Management Industry-Specific Solutions Public
Sector Investigative Case Management Locations Define Default Country
Enter a country (for example DE).
COUNTRY
VALUE
Country
MV
This customizing setting is client-dependent.
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4.1.9.7 Define Number Ranges

Number ranges for object and location IDs are defined. Specify that the Audit
officer should not be forced to enter an ID for each location. (Instead the system
should assign this ID. Audit Officer should create an external number range for
locations and assign the location categories to it).
Follow the Customizing activity documentation and create the following two
groups:
1. Location
2. Objects
Assign all 3* categories to the group Location and all 4* categories to the group
Objects
Cross-Application Components SAP Product Settings for Product Type
Number Assignment Define Number Ranges for the Product Type Material.
Perform the following steps to define the number ranges:
1. Go to the main menu and select Group Maintain.
2. Remain in the main menu and select Group Insert. This opens the
dialog to insert a new group.
3. Enter a text (ICM Object and / or ICM Location) and the interval (From
number To number) want to assign to the group.
4. Remain on the screen Maintain Number Range Groups.
The next step is to assign the categories to the groups ICM Location and ICM
Object that have just created. Therefore, need to check the section Not
assigned and select (one after another) the category. The system moves this
category from the section Not assigned to the group Location.
GROUP
ICM
Location
ICM
Location
ICM
Location
ICM
Location
ICM Object
ICM Object
ICM Object
CATEGORY
3
31
32
33
4
41
42
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ICM
ICM
ICM
ICM
ICM
ICM
ICM
ICM
ICM
ICM
Object
Object
Object
Object
Object
Object
Object
Object
Object
Object
43
431
432
433
434
435
44
45
451
452
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4.1.9.8 Parties Involved

Multiple parties involved in audit process like informant, supplier, employee of
Taxpayer and their relationship will be captured.
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4.1.9.8.1
Partner Determination Procedure for Objects and Locations
In the assignment block Category Data after selecting a category assign
Partner Determination Procedure ICM Object to all categories that have an
object family assigned.
To do so, need to log on to the CRM WebClient UI.
CRM WEB UI Object/Location Hierarchies
Select the hierarchy and select the category and go to the assignment block
Category Data to assign the partner determination procedure ICM Object.
HIERARC
HY
STRUCTU
RE
3
41
42
43
CATEGORY
PRODUCT
TYPE
OBJECT
FAMILY
PARTNER
DE
Locations
Vouchers
3rd party
documents
Miscellaneous
Material
Material
Material
Location
Vouchers
3rd party
documents
Miscellane
ous
ICM Object
ICM Object
ICM Object
Material
ICM Object
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4.1.9.9 Relationship
Relationships are used to link entities, such as a person to a case or an object to
a location. SAP has configured several relationship types and appropriate entity
links.
MIRA can use this object to do the following:
Provide an overview of associations among people, organizations, objects,
locations, incidents, activities, leads, or cases
Document assumptions or facts that arise as a result of investigation as
they pertain to each of the related entities.
Management General Setting Relationship.
RELATIONSHIP
TYPE
Z001
Z002
Z003
Z004
DESCRIPTION
Has an unspecified
Taxpayer
REVERSE
DESCRIPTION
SECURITY
LEVEL
Non-classified
Non-classified
Non-classified
Non-classified
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4.1.9.10 Investigation Record

Records and Case Management provides a record and document management
system for MIRA.
MIRA can use Records and Case Management to register, manage and process
records and documents quickly and easily.
All documents or emails during audit process will be captured under respective
folder and linked to the case. Documents will be stored in DMS and will be linked
to the case via a unique number generated by the system.
Access to documents in document folder (on Investigation record by MIRA office)
through authorization in CRM. (MIRA to provide authorization matrix)
INVESTIGATIVE
RECORD
Pre
Audit
Perapation
Audit Notice
During Visit
Audit
Closure
Report
Order
Miscellenous
MMIE TYPE
KEYWORD
FILE NAME

Management Case & Lead Investigative Record
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4.1.9.10.1
Record Creation Profile
The record creation profile is created and maintained in a standard Customizing

table. It contains the RMS ID, Element Type ID and Record Model ID which must
be defined.
Record Creation Profile which assigns a Record Model to a Case Type. Case Types
which are not assigned to a Record Creation Profile do not have an Investigation
Record at all.
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4.1.9.10.2
Processing of Record Attributes
Set Record attributes automatically when saving a case for the first time
ICM Standard BAdI has only one method SET_PROPERTIES_CRM2RM which
maps CRM attributes to RM attributes. It is called when saving a case the first
time and can be used to set records attributes automatically. The default
implementation sets the reference number of the record as <case type> : <case
ID>.
Define Reaction to change of status
SAP CRM System documents the current process status of an interaction record
by using status management. The status has combination of individual user &
system statuses.
Status profile which is used to define the status network and is later on assigned
to an element type.
Initial status of a document is defined in the status profile.
SAP provides the new status profile CRM_ICM2 with initial status IPR Private.
Status profile CRM_ICM2 is assigned to element type document
CRM_ICM2_SPS_DOCUMENT_STATUS.
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4.1.9.11 Email
The e-mail function in SAP CRM incorporates the creation and sending of e-mails
and assignment of e-mails to business objects such as accounts, incidents &
Cases and integration with Microsoft Outlook Exchange using server based
Groupware integration. Exchange business partner (contact) data and activities
(appointments and tasks) between the SAP CRM server and a groupware server.
Microsoft Exchange is supported as groupware servers. CRM middleware
provides a groupware adapter that facilitates seamless communication between
servers. The groupware adapter transforms data to the Internet standards for
groupware
objects: vCard for
contacts
and iCalendar for
tasks
and
appointments.
TRANSACTION TYPE
Incoming Transaction
Outgoing Transaction
DESCRIPTION
MIRA Incoming e-mail Transaction
MIRA Outgoing e-mail Transaction
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4.1.9.11.1
Calendar & Email Integration
Activities in ICM show up in the UI Framework Calendar like standard CRM

Activities do.
Each Case in ICM has to contain one Incident at least may contain more than
one. If there is more than one Incident in a Case, one is marked as the Main one.
Its data is also displayed in the case header.
Activities have a new assignment block for E-Mails which can be used to create
and send new e-mails as well as relate existing ones.
ICM Activities can be created in the Calendar within the CRM WebUI and be
synchronized with an external Groupware (e.g. Outlook). For the protection of
ICM Activities they must not be deleted as easily as appointments in the
Groupware. This means:
When changing an appointment in Outlook, the ICM Activity is updated
accordingly.
When deleting an appointment in Outlook, the respective ICM Activity is
prevented from automatic deletion.
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4.1.9.12 Actions Management

Action automatically schedules and starts predefined processes created by userdefinable conditions from defined process.
Action profile assign to different case type.
Management Cases and Leads Define ICM Case Types
CASE TYPE
ACTION PROFILE
Audit
ZSCMG01 (To be mapped per MIRA)
ZSCMG02(To be mapped per MIRA)
ACTION NAME
Case Allocated
DESCRIPTION
Reminder Mail
Acknowledge Mail
Email sent to employee responsible for case

Email sent to Taxpayer after creation of when case
Closed / completed
Email sent to after creation of case to DCG - Audit
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4.1.9.13 Notes Type

Audit & Investigation/Audit/Investigating officer records his pre audit visit notes
under text type Pre Visit Notes in Notes assignment block. System captures
timestamp & these notes will be non-editable once audit officer saves the case.
These notes are accessible to authorized officers.

Management Cases and Leads Define ICM Case Types
CASE TYPE
Audit
TEXT PROFILE
ZICM01(To be mapped per MIRA and
updated)
ZICM01(To be mapped per MIRA and
updated)
Notes Type NOTE Type

Preliminary Notes
Pre Visit Notes
On Visit Notes
Post Visit Notes
Hearing related Notes
Legal Notes
Order Related Notes
Audit team enter their remarks under Notes type
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4.1.9.14 Staff & Unit

Partner determination procedures are sets of rules for how the system works with
business partners during case creation. While creating a case, system works with
the partners involved according to the rules MIRA specified in the procedure. Like
other entities in ICM it is possible to assign employees, external persons, units
and organizations to Cases and Leads.
It is possible to see at a glance who is in charge of the respective entity. For

different Activities and Incidents different business partners & organization are
involved based on which the authorization to access the case is assigned. Only
authorized employees responsible may edit them.
During Audit process, following parties will be captured under staff
PARTNER NAME
Employee
Responsible
Superior Authority
DESCRIPTION
Audit Officer
Refund Officer
Refund Officer
Org Model
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4.1.9.15 Hearing Activity

Audit Officer calls Taxpayer to attend MIRA for hearing via appointment activity
or by sending outgoing Email activity. Sometimes audit officer sends reminder to
Taxpayer to update his books of record & document.
HEARING TYPE
Visit
Hearing
Final Hearing
DESCRIPTION
Visit at Taxpayer Place of
Business
Hearing at MIRA Office
Final Hearing at MIRA
Office
SYSTEM
SAP CRM - Task Transaction Type
TRANSACTION TYPE NAME
MIRA DESCRIPTION
Appointment
Visit ( ZVST) (To be mapped per MIRA and

updated)
Hearing (ZHRG) (To be mapped per MIRA and
updated)
Final Hearing (ZFHG) (To be mapped per MIRA
and updated)
Reminder (ZRMD) (To be mapped per MIRA and
updated)
Task
Task
Business Activity
Visit
SAP CRM has standard transaction type for appointment i.e. 000, copy same into
ZVST for appointment creation in audit process.
Hearing & Final Hearing
SAP CRM has standard transaction type for task i.e. 001; copy same into
ZMIRAHE for task creation in audit process.
SAP Customer Relationship Transaction Basic Setting Define Transaction
Type.
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4.1.9.16 Taxpayer Information

Audit officer access SAP TRM system to get (View only) Taxpayer 360 view data
like return, Audit & Investigation, payment information directly from SAP CRM
System by clicking on FCC.
INFORMATION DETAILS
Taxpayer Basic Information
Taxpayer Ledger
Taxpayer Return Details
Taxpayer Payment History
Taxpayer Audit & Investigation
History
Consolidated Returns
Recovery Status
DESCRIPTION
Ledger Information of Taxpayer
Complete Return Details
Payment Details of History
Audit History of Taxpayer
Return details on Dynamic Date
Recovery history
Taxpayer Overview
From Taxpayer overview work centre, audit officer will access below three
functionalities Taxpayer Overview
Audit officer can view the most current information on any Taxpayer at any time
like Taxpayer obligations
& payments, ledger account balance and line items for each revenue & tax type.
Consolidated Return
Investigation/Audit/Investigating officer will be able to access consolidated
information of returns filled by Taxpayer over particular period of time by
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selecting Taxpayer TIN & time period for which he would like to see the
consolidated return in one consolidate view, i.e. a form based report pulled from
SAP TRM.
Consolidated Audit & Investigation
Investigation/Audit/Investigating officer will access consolidated Audit &
Investigation information of Taxpayer over particular period of time by selecting
Taxpayer TIN & time period for which he would like to see the consolidated Audit
& Investigation history in one consolidate view, i.e. a form based report pulled
from SAP TRM.
Consolidated return information will be available (from SAP TRM) in below Form
view -
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4.1.10
Records Management
RMS: Records Management System

Records Management Systems (RMS) are used for the logical separation of
different business areas, which are physically used in the same client of an
installation.
Dividing the records of a company into discreet units means that is it possible to
provide particular groups of users access to particular records.
Element Type
With an element type it is possible to predefine the structure of an investigation
record, by assigning element types to nodes in the record model.
SAP delivers the new ICM specific RMS ID CRM_ICM2. The code CRM_ICM2 is
used throughout all other customizing to indicate the relation to this RMS ID.
Customers should create their own RMS ID.
An RMS is a discrete unit within Records Management. The RMS divides various
business units logically. Dividing the records of a company into discrete units
means that is it possible to provide particular groups of users with access to
particular records.

Records and Case Management Basic Settings Set Registry
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Element types delivered by SAP cannot be changed by the customer. The
assignment of an element type to an RMS_ID is part of the element type
customizing itself. Thus, customers cannot change the assignment between
element type and RMS_ID. Customer should copy element types provided by
SAP, adapt these, and assign them to their own RMS_ID.
Delivered Element Types:
Document
Document Template
Record Model
Record
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4.1.10.1 Record Creation Profile

The Record Creation profile is a prerequisite for creating an investigation record.
The profile controls which record management system, element type, and record
model are used for the investigation record.
The record creation profile is created and maintained in a standard Customizing
table. It contains the RMS ID, Element Type ID and Record Model ID.
SAP delivers the new record creation profile CRM_ICM2. It refers to the new
RMS_ID
CRM_ICM2
and
uses
the
new
Record
Model
CRM_ICM2_INVESTIGATION_RECORD.
IMG-Path: Customer Relationship Management Industry Specific Solutions
Public Sector Investigative Case Management Cases and Leads
Investigation Record Define Record Creation Profile
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4.1.11
Authorization & User Management
ICM no specific or new authorization objects are delivered with EhP1. All needed
authorization objects are CRM / RM standard authorization objects. The objects
listed on this slide are those needed for a WebUI User and come with
authorization Role SAP_CRM_UIU_ICM_PROFESSIONAL. Users working in the SAP
GUI need additional authorizations.
How these authorization objects should be maintained depends on the actions a
user is allowed to fulfill. This can differ from customer to customer. SAP does not
deliver any default values for these authorization objects coming with role
SAP_CRM_UIU_ICM_PROFESSIONAL.
These are the authorization objects needed for ICM Records Management
Functionality:
PS_RMPSOEH
PS_RMPSORG
PS_RMPSPGE
PS_RMPSPSP
S_SRMGS_CT
S_SRMGS_DC
S_SRMGS_PR
S_SRMGS_VV
S_SRMRECST
S_SRMSY_CL
S_SRM_STAT
S_SRM_ST_P
S_FRA_AREA
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4.2
Core Enhancement
Programme to create LEADS from observations.
Once the 2nd dunning notice is issued to the taxpayer SAP ICM will
create an automatic lead for the relevant tax type.
Programme required to upload short listed observations in to CRM as

Leads.
Action to create taxpayer Fact sheet /case plan as an pdf attachment to

case responsible employees.
Once save the case, action email will triggered to all partner functions
about case details as a hyper link of case number.
Issue Log & issue tab in General Data of case.
MAILFORMS Document Request Notice / Bank request Notice / Cash Count

Request form / Document Request Notice & other activities.
Responsible employee will select the Bank statement request MAILFORM

and fill the required fields and sent it for supervisors approval. Once
supervisor has approved, it will be forwarded to Intelligence and Forensic
section.
Each case has Bank Request assignment block, which can be visible to
Intelligence & Forensic section supervisor and staffs.
Document request Notice Mail Form PDF editable, email trigger to
Manager& Approval. After approval mail trigger to taxpayer.
Audit report PDF format, after filled triggered to manager approval.
Audit report will be approved in 7 days of commenting period. Approval
mail will go to taxpayer. Once 5 days lapse for commenting period,
received from taxpayer or not.
Email will trigger to supervisor for approval on extending commenting
period for comments from taxpayer.
Once comments are incorporate to the Audit Report, approval mail trigger
to audit committee.
Audit Committee button in navigation bar to show the cases available with
audit committee team.
After approval of audit report a NOTA number will be automatically
generated against the case. To Issue the NOTA auditor will need to upload
the signed scanned copy of the NOTA and Audit Report.
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Investigative Committee button in navigation bar to show the cases

available with INV committee team.
Activity log based on Employee and respective their cases issue log /
activity log .
Report writing assignment block should be like as an attachment

assignment block.
Once investigator attached the audit report to Report writing block, action
will trigger for supervisor approval.
After approval for report writing, email notification will trigger to Legal
dept.
supervisor approval for legal review report, action email will trigger this
report to Legal division and to CG and DCG.
Adobe form - 903 Notice of Objection form, once form approved new
objection case will be created.
Objection assignment block..
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4.3
Interfaces
SAP CRM System will speak to three other systems .i.e., so we need to integrate
SAP CRM with below systems.
1. SAP TRM
2. SAP BI/BO
3. SAP CRM Integration with DMS
SAP TRM is a component of ECC, so we can integrate it with SAP CRM via
standard Middleware.
SAP BI/BO is individual product of SAP for reporting & analytic purpose, SAP CRM
have BI Adapter in itself in middleware component. So we can integrate it with
SAP CRM with Standard Middleware.
NON SAP systems (NEXUS / POLICE / CUSTOMS / ARREARS) are integrated with
CRM through RFC Functional Module, their Master data will be display as POP-UP
in CRM system with parameters.
MIRA mainly integrated with CUSTOMS for their case investigations.
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4.4
Reports
1. Case Workload Analysis

You use this query to analyse the workload of cases by service organizations.
2. Analysis of Sensitive Cases
You use this query to analyse the authorization level of cases.
3. Planned Date of Case Closure
You use this query to analyse expiring cases.
4. Case Relationship Analysis for Linked Business partner.
You use this query to analyse business partners linked to cases.
5. Case Escalation Analysis
You use this query to analyse number of activities linked to cases.
6. Status Overview for Documents in Cases
7. No. of Audit / Audit & Investigation Case based on Status
8. No. of Audit / Audit & Investigation Case based on Desk
9. No. of Audit / Audit & Investigation Case based Day/ Week/ Month
10. No. of Audit / Audit & Investigation Case based on location
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4.5
Workflow
Lead to Case approval
Creation & Auto allocation of audit /Audit & Investigation cases to audit
officer.
Audit Notice approval
Audit Report Approval
Mail forms Approvals
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4.6
Forms & Print Out
NA
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Open Points
a
b
All the reports to be generated from the work done in this module will
be covered in the BI BO.
The logic on the basis of which any Case allocation (Trigger for creation
of a case of Audit & Audit & Investigation) will happen is to be
elaborated by the audit and investigation team.
Formats of SMS, Emails, error messages and mapping of forms of
notices with those of orders will be freeze at the time of Functional
Specification Stage.
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Annexures
NA
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Glossary
Term
Explanation
BDOCS
Business Documents
BP
Business Partner
CRM
Customer Relationship Management
CG
Commissioner General of Taxation
DCG
Deputy Commissioner General of Taxation
DMS
Document management system
ERP
Enterprise Resource Planning
ERMS
Email Response Management System
SLA
Service Level Agreement
SSC
Shared Service Center
SSO
Single Sign On
TRM
Tax & Revenue Management
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Maldives Inland Revenue

Business Process Document

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Business Blue Print

SAP CRM Lead

MIRA Organization Structure

Released for Review

Updated MIRA review Comments &

Updated new process after internal

Updated new MIRA structure & Process

Updated new MIRA structure & Process

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Business Blue Print

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Business Blue Print

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Business Blue Print

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Business Blue Print

Maldives Inland Revenue Authority (MIRA) established as an independent

Maldives Inland Revenue Authority (MIRA) established as an independent

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Business Blue Print

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Business Scenario and Process Description

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MIRA enterprise structure for Audit Process

MIRA has adopted functional organizational structure as required for Tax

Individual Business Audit

Corporate Business Audit

Large Tax Business AuditServices

Objection and Appeal

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Business Blue Print

Large Taxpayers Audit

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Individual Business Audit

In audits, activity auditor verifies with reference to Books of Accounts &

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Business Blue Print

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Business Blue Print

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Business Blue Print

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Business Blue Print

Process Flow Description

Receive Intel from

Risk Profiling Section will send batches of Intel to

Large Taxpayer Department would be making an

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Business Blue Print

Audit Field Audit Procedure includes documents gathering

Once audit procedures are completed, team will be

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Objection notice review process start by team and

Once a dispute decision is finalized, objection

Process Flow Description