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The Emerging Need for E-Commerce Accepted Practice (ECAP) 57<br />
the transaction takes place over a telecommunications <strong>net</strong>work or in person. For<br />
example, if a storeowner and a customer agree to enter an incorrect price on a cash<br />
register, records will show no signs of falsification. However, in every other case<br />
listed above, an inconsistency can potentially be observed. A system for electronic<br />
transactions should be as auditable as transactions in the physical world. Thus, in<br />
an auditable system, every other case should be detected, and it should be possible<br />
to identify the guilty parties. This should be possible even if the parties in a<br />
transaction and operators of the system itself cooperate to falsify records.<br />
(Peha, 1999)<br />
SOUTH AFRICAN REVENUE SERVICES (SARS)<br />
In an effort to streamline the tax collection process, the SARS has introduced<br />
e-filing.<br />
E-filing will be facilitated through service providers, external companies with<br />
the necessary infrastructure to provide electronic submission services. Taxpayers<br />
who wish to file and pay electronically will register with the Service Provider of their<br />
choice, conclude an agreement and receive a private access code and password<br />
to access the available services. The private access code and password will only<br />
be issued once the service provider has authenticated the taxpayer. The service<br />
provider will forward the necessary details of the taxpayer to SARS in order for the<br />
taxpayer to be activated as an e-filer on the SARS systems. When returns are to<br />
be issued, SARS will issue the electronic returns to the Service Provider with whom<br />
the taxpayer is registered. The Service Provider will in turn issue a reminder to the<br />
taxpayer, either by SMS or e-mail, informing him/her of the returns that have been<br />
received from SARS. The taxpayer will utilize his private access code and<br />
password to access the return. The Web-based application will automatically<br />
display the return information as received from SARS. The taxpayer will then<br />
complete the return on the Web. When the taxpayer electronically completes the<br />
return, the details entered onto the return are validated thoroughly and all<br />
calculations are performed by the system in order to eliminate any potential<br />
of transmitting incorrect information. The taxpayer also has the option to make<br />
a payment when submitting a return and can make the payment any time before the<br />
due date (SARS, 2002).<br />
This three-way communication (between taxpayer, service provider and<br />
SARS) could be fraught with all types of technical and non-technical problems. For<br />
example, who is responsible for the accuracy and integrity of the data? Who is<br />
responsible for the accuracy and integrity of the data warehouse, and how would<br />
you data mine seemingly different sets of data?<br />
Copyright © 2003, Idea Group Inc. Copying or distributing in print or electronic forms without written<br />
permission of Idea Group Inc. is prohibited.