Modeling of Tax Installment by Radio Frequency Identification (RFID)

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.ws´ 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.ws´ tax form is enhanced for a sound service to taxpayers. Finally, the system helps reduce the amount of paper of ´u.ws´ tax form currently used since an RFID tag can be reused.