Specifications 1_0 for Tax at Source Online 2008

Specifications for Tax at Source Online 2008
SPECIFICATIONS FOR TAX AT SOURCE ONLINE 2008 ........................................................................ 1
1
PREFACE............................................................................................................................................ 1
2
INTRODUCTION ................................................................................................................................. 2
2.1
2.2
2.3
HOW DOES THIS PROJECT RELATE TO GETIS?................................................................................. 2
W HAT IS THE MAIN POINT? ............................................................................................................. 2
W HAT ABOUT OTHER NEW FEATURES?............................................................................................ 2
3
SPECIFICATION FILES ...................................................................................................................... 3
4
DOCUMENTATION ............................................................................................................................. 3
4.1
THE NEW STEPS IN THE PROCESS.................................................................................................. 3
4.1.1 Only One Summary List Per DPI Number .............................................................................. 3
4.1.2 Receiving Your Statement ...................................................................................................... 3
4.1.3 What about AQ (Attestations Quittances) ?............................................................................ 4
4.2
THE 6 TYPES OF SUMMARY LISTS .................................................................................................. 4
4.2.1 Type 1 ..................................................................................................................................... 4
4.2.2 Type 2: Other Cantons ........................................................................................................... 4
4.2.3 Type 3: Annuity Recipients ..................................................................................................... 5
4.2.4 Type 4 ..................................................................................................................................... 5
4.2.5 Type 5: Performance Artists, Athletes, and Speakers............................................................ 5
4.2.6 Type 6: Recipients of Capital Provisions ................................................................................ 5
5
USING THE INTERNET ...................................................................................................................... 6
5.1
INTERNET CONNECTION ................................................................................................................. 6
5.2
DIRECT ONLINE DATA ENTRY ......................................................................................................... 6
5.2.1 Is this for me? ......................................................................................................................... 6
5.2.2 How do I do this? .................................................................................................................... 6
5.3
SUBMITTING FILES ONLINE............................................................................................................. 6
5.3.1 Is this for me? ......................................................................................................................... 6
5.3.2 How do I do this? .................................................................................................................... 6
5.4
CONFIRMATION.............................................................................................................................. 6
5.4.1 Planning .................................................................................................................................. 6
5.4.2 How can I ensure that my file is valid? ................................................................................... 7
6
1
GLOSSARY......................................................................................................................................... 8
Preface
At the beginning of 2008, the State Council adopted modifications to the regulations on
communication between DPI (employers, cf. Glossary for more details) and the tax at source
department. Our website at http://www.getax.ch/isel provides you further details on the
ramifications of these changes as well as on the new formats that will be mandatory starting at
the end of this year for the 2008 fiscal year.
This document is a translation of the main information on the website as of June 20, 2008. It is
published on the website in the “in English” section along with a summary of new information
posted after this date.
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2
Introduction
2.1
How does this project relate to GeTis?
This project is a natural continuation of the GeTis project, which 60% of employers used in
2007.
The framework for reporting data will be further strengthened and now will benefit from the full
potential offered by an online version.
2.2
What is the main point?
As mentioned in the May 28th mailing to DPI, there will be three possible ways for you to submit
summary lists and wage and tax statements.
1. Directly inputting online the data regarding employees subject to tax at source.
2. Uploading a file containing the data on employees subject to tax at source.
3. Submitting the standardized paper forms delivered by the AFC. DPI unable to use the
computer applications must use a new pre-gridded summary list to allow for data
extraction via an Automatic Data Capture system.
A fourth possibility is permitted for the last time in 2009 (for reporting on 2008): submitting the
bar-coded hard-copy forms produced using the GeTis CD-ROM. In this instance, the
procedures and the data formats are identical to those followed last year, and the information
published on this site does not apply.
Any other method will be considered invalid and will be automatically returned to the sender.
2.3
What about other new features?
•
•
A statement of receipt will be sent to the DPI.
A classification system of 6 types of summary lists has been developed. Each DPI will
use a maximum of only one of each type of summary list.
• AFC has gone completely paperless in its communications with employers who use the
Internet. AQ (Attestations-Quittances)to be sent to the AFC have therefore been
eliminated.
• There is some new information.
Please see the Documentation section for more information on the above features.
What else should I know about the website?
•
•
•
•
On the Downloads page, there is a ZIP file that describes the expected structure of the
data to be provided in XML format.
On the FAQ page, we have attempted to answer the most frequently asked questions.
The News page keeps you up to date on new developments pertaining to the site.
(There will likely be many new developments following your questions.)
The Contact page provides our contact information.
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3
Specification Files
Using the Internet, the DPI must return a file in XML format that conforms to the provided XSD
schema.
To create this file, please see the following for the specifications available in the Downloads
section:
The file entitled ISEL_ListeRecapitulative_FoncDoc_1_01.xls describes the functional
content in the expected summary lists and designates required (O) and optional (F)
information.
This file allows you to see exactly what specific information is expected.
The XSD Schema.
The help files created from this XSD.
4
Documentation
4.1
The New Steps in the Process
4.1.1
Only One Summary List Per DPI Number
Currently, a DPI has only one number, even if the payer employs different kinds of workers.
From 2008 on, a DPI will have as many numbers as it has different types of summary lists.
For example, an employer of regular workers and performing artists will have 2 DPI numbers
and will submit 2 summary lists: one Type 1 and one Type 5.
Those DPI who are affected by this change will later receive a letter indicating their new DPI
numbers.
Important!
A DPI may not submit more than one of each type of summary list.
New cells have been added to the summary list.
Check them as soon as possible; you cannot validate your summary list without having
filled out the required cells.
4.1.2
Receiving Your Statement
Beginning on January 1, 2009 (for the 2008 fiscal year), the employer will receive a summary
statement after the summary list has been validated.
Employers can create, modify, and then validate their summary lists online, whether by entering
data directly or by uploading a file. Notification in the form of a statement could arrive any time
after validation.
After notification,
• The DPI will still be able to make modifications for 30 days following notification, but
please note that these changes will be considered to be a claims appeal. A new
statement will be sent and any further disputes should then be processed through the
Cantonal Appeals Commission.
• After the 30 days have passed, modifications to the summary list will no longer be
possible without appealing to the Cantonal Appeals Commission.
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4.1.3
What about AQ (Attestations Quittances) ?
Employers using the Internet (either direct data entry or sending a file) no longer need to send
us AQ (Attestations-Quittances). The statements should still be delivered to employees,
however, and a function will allow the statements to be generated from the tax at source
application.
Consequently, the validation date of the summary list will be considered to be the delivery date
of AQ (Attestations-Quittances) to employees. In order to avoid potential claims by your
employees concerning this date, we ask that you give the statements to your employees
immediately after validating your summary list on the AFC website.
Important: Employers using GeTis or the official hard-copy forms must still submit the AQ
(Attestations-Quittances) to the AFC.
4.2
The 6 Types of Summary Lists
Six categories of summary lists have been created and are described below.
4.2.1
Type 1
4.2.1.1
Type 1.1: Employees
Pertains to taxation of foreign workers who do not hold a C permit, frontier workers regardless
of their nationality, and minors regardless of their nationality, who receive any kind of revenue.
4.2.1.2
Type 1.2: Secondary activities
Secondary activities only pertain to taxpayers residing in Geneva when their workweek is less
than 15 hours and their gross monthly income is less than 2,000 Francs.
The applicable rate is 8 %.
4.2.1.3
Type 1.3: L Permits for 120 days
Employees with authorization for short-term duration for foreigners engaged in a lucrative
activity in Switzerland without residing in Switzerland.
Rates are determined by the standard tax at source schedules according to the taxpayer’s
monthly salary and family status.
4.2.1.4
Type 1.4: Administrators
Members of the administration or management of a corporate body whose headquarters or
active administration is located in the canton of Geneva, or members of the administration or
management of a foreign corporation with stable establishment in the canton of Geneva that
receives compensation due to said stable establishment.
The applicable rate is 20%.
4.2.1.5
Type 1.5: Short-term agricultural workers (cultivators, harvesters, etc.) who do
not reside in Switzerland and who do not have permits
These taxpayers will be taxed at the fixed rate of 20 Francs per week.
Much more detailed information concerning these workers will be requested from this point
forward.
4.2.2
Type 2: Other Cantons
These summary lists pertain to employees who live in Geneva and work in another canton. The
lists are implemented by the taxation authorities in the cantons where the taxpayer works.
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4.2.3
Type 3: Annuity Recipients
These summary lists pertain to individuals who are neither residing nor staying in Switzerland
and who receive pensions, retirement funds, or any other periodical payment.
The applicable rate is 10 %.
4.2.4
Type 4
4.2.4.1
Revenue received as compensation
Pertains to individuals who receive revenue directly from an equalization fund in order to
compensate for a loss in salary.
The applicable rate is 8 %.
4.2.4.2
Unregistered work
Pertains to the simplified procedure for employers who, among other concerns, ought to
become affiliated with a social security trust fund and ought to respect the conditions set forth in
this procedure.
The applicable rate is 5 %.
4.2.5
Type 5: Performance Artists, Athletes, and Speakers
Pertains to
• speakers and presenters,
• performers (theater, cinema, radio, television, circus, dance, musicians, singers, etc.)
• athletes (athletic meets, tennis tournaments, soccer tournaments, equestrian shows,
etc.)
whether permanent or freelance, who are neither residing nor staying in Switzerland and who
do not possess frontier worker status.
The applicable rate is between 10 and 25 % depending on the daily wages.
Event organizers must submit the summary list, as well as the amount due, within eight days
after the end of the event.
Important: Employers such as music halls and clubs must henceforth make a distinction
between their personnel and the artists who perform in their establishment. As event organizers,
they should send a Type 5 summary list for the performers. A Type 1 summary list should be
sent annually for their regular personnel.
4.2.6
Type 6: Recipients of Capital Provisions
These summary lists pertain to individuals who are neither residing nor staying in Switzerland
and who receive capital provisions.
Currently, contingency organizations must submit in duplicate to the AFC the fully completed
detailed statement (AQ) within the first eight days of the next month after the due date.
Henceforth, contingency organizations that enter data directly online must still declare the
capital provisions within the first eight days of the next month after the due date, but they must
also validate their summary list at the end of the year, once all the capital provisions paid have
been declared.
Contingency organizations that submit a file online can send us one file per month and validate
their summary list at the end of the year (with payments still being made within the first eight
days of the next month after the due date).
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5
Using the Internet
5.1
Internet Connection
A secure connection will be protected by a rigorous authentication procedure. You will be able
to log in beginning in October.
5.2
Direct Online Data Entry
5.2.1
Is this for me?
Entering data directly online is advised for DPI who have a relatively limited number of
employees.
5.2.2
How do I do this?
After logging in, enter the data for each employee. From the second year on, it will be possible
to copy certain information from the preceding year’s summary list.
You can pause and resume data entry at any time. When the entry is complete and final,
validate your summary list, thus triggering the process of notification via a statement of receipt.
A variety of tests will be run as data is entered and validated. These tests will be accompanied
by content messages or error messages.
The information that will be requested and the checks that will be performed are of course
identical to the ones used when uploading a file. You can therefore check the cells in question
in the specifications file at any time beforehand.
After validating the summary list, you will be able to use the website to print the AQ
(Attestations-Quittances) to distribute to your employees.
5.3
Submitting Files Online
5.3.1
Is this for me?
Submitting a file online is advised for DPI who have a large number of employees.
5.3.2
How do I do this?
After logging in, upload the file containing the detailed information on all your employees to the
AFC server.
The file must adhere to the specifications provided in the Downloads section. After having
uploaded the final version of your file, you must validate your summary list so that you will
receive your statement.
After validating the summary list, you will be able to use the website to print the AQ
(Attestations-Quittances) to distribute to your employees.
5.4
Confirmation
Many software editors have asked us about a verification or confirmation process. There will not
be a confirmation process in the strict sense of the term. The planning and verification process
is outlined below.
5.4.1
Planning
June 4: Publication of Specifications
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XSD file: contains rules
Excel file: contains additional rules not publishable in XSD (cells that are required or
optional depending on the value of another cell, etc.)
XSD documentation in HTML format
June 17: Publication of Demo
6 XML files (1 per type of summary list) each including various possible sub-types
Excel file showing the values used in the XML files
from June 4 to September 30: Potential Corrections to the Specifications
If corrections are made, the version of the XSD file will be renumbered and the previous
version will be deleted.
Details of any modifications will be published in the Downloads section of the
www.getax.ch/isel website. A newsletter will be sent out describing any important
changes.
July 30: Publication of Additional Specifications to Consider
These rules are essentially intended to safeguard against obvious errors in the values provided,
by means of checks between cells.
The rules are therefore not structural in the development of applications for submitting XML
files.
Examples:
The amount of tax withheld should be less than the amount of taxable benefits
Dates of tax liability period fall within the dates of liability on the summary list
etc.
October 2008: Applications will be made available for verifying files using fictitious data.
5.4.2
How can I ensure that my file is valid?
1. Several tools can help you check your file against the XSD file.
XML editors (ex. www.liquid-technologies.com or www.altova.com)
An online test will be available; its prototype is available at
http://www.getax.ch/isel/outils/xml/xval.php
(Important: Only test in relation to the schema; disregard the specifications listed in the
Excel sheet, for example.)
2. Once the test is run with successful results, you can be assured that your file is in
accordance with the additional specifications.
3. In October, you will be able to test your files on our website without needing authorization.
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Glossary
AFC (Administration Fiscale Cantonale): The cantonal revenue administration of
Geneva.
AQ (Attestation Quittance): A wage and tax statement. A document detailing the benefits
and taxes withheld for an employee.
DPI (Débiteurs de Prestations Imposables): Payers of taxable benefits. Encompasses
employers of workers taxed at source, but also many other categories, such as
performers, administrators, etc.
LR (Liste Récapitulative): Summary list. A document detailing the benefits and taxes
withheld for each of the DPI’s employees.
NAVS13: New 13-digit social security (AVS) number expected to be introduced at the
end of 2008.
RLIS (Règlement de Loi sur l’impôt à la Source): Regulation of Tax at Source Laws
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