Specifications 1_0 for Tax at Source Online 2008
Transcription
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. Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 1/8 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. Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 2/8 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. Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 3/8 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. Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 4/8 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). Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 5/8 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 Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 6/8 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. Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 7/8 6 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 Specifications 1.0 for Tax at Source Online 2008 02.07.2008 Page 8/8