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CONFIDENTIAL
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6.
The four sub-systems operate in a common database which includes a Person Master and a Vehicle Master. The Person Master contains records of vehicle owners and drivers. In addition to the personal particulars which are held as part of the record, the driving licence details of a driver and when applicable, the registration mark of the vehicle currently and previously owned are also kept. The Vehicle Master contains records of all registered vehicles and both the registration and licensing details are held in the record. This, together with the registration mark held in the person record, provides a complete linkage between the Person Master and Vehicle Master.
Tax Systems
7.
The IRD computer systems can be classified into general systems and specific tax systems. The general · systems hold common information or functions that can be shared by other systems. The specific tax systems are specially designed to meet the needs of given tax systems.
Due to the possible linking of an individual to all four tax systems, the computer systems are built to operate in an integrated database. The main function of the integrated database is to facilitate cross-reference of tax records.
8.
9.
The first example of cross-referencing is the verification of income tax by employers' returns. The second example is the gathering of tax records from Profits Tax, Salaries Tax and Property Tax when the taxpayer elects personal assessment.
10.
The general and specific tax systems are
summarised below :-
General systems
common information
Personal particulars shared by other systems.
(a)
(b)
Credits
-
a front-end tax collection
(c)
system for other systems.
Enquiry consists of batch and online sub-systems with access to the specific
tax databases.
GF 323
CONFIDENTIAL #2
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