Modeling of tax installment by radio frequency identification (RFID)

Abstract

This research has developed a system called Modeling of Tax Installment by RFID (Radio frequency Identification). The technique applies RFID technology to verify and store taxpayer data. It is a tax payment in installments, with tax amount of 3,000 baht or over, both for mid-year and year-end tax. A taxpayer is eligible to ask for a tax payment in 3 equal installments without having to pay any additional money. He may request to pay tax in installments at the Revenue Department's regional office using a set of 'U.V.35' tax form consisting of 3 sheets and having the following identical data. For the first installment, it is paid, along with the submission of tax form, within September 30 or March 31. Installment 2 must be paid within one month after installment 1 is paid while installment 3 has to be paid within a month after installment 2 is paid. In case any one installment is not paid in due time, a taxpayer will be deprived of his privilege to pay in installments and will have to pay additional money of 1.5% per month or infraction month of the remaining tax amount. The system performance is web-based. A taxpayer's installment payment data are stored in an RFID tag, which enables, an accurate verification of data due to the system's automatically and diminishes an official's error. Furthermore, the efficiency of 'U.V.35' tax form is enhanced for a sound service to taxpayers. Finally, the system helps reduce the amount of paper of 'U.V.35' tax form currently used since an RFID tag can be reused. © 2008 IEEE.