FOR SWORN-IN CPAs (YMM)
One evidence chain for VAT refund attestation, from data collection to the signed report.
Import Luca and e-Ledger data, build reconciliation bridges, classify input VAT attribution, run counter-inspection. Every figure is tied to its source, every file to its hash.
Luca · e-Ledger XBRL-GL · e-Invoice UBL-TR · customs declaration import
RECONCILIATION BRIDGE · SAMPLE Export Inc. · 2026/088c41e7f0
Today the attestation file lives in five different places.
The subsidiary ledger is in Excel, the e-Ledger in a folder, the customs list in email, the taxpayer's answer in WhatsApp. Proving afterwards which file entered the calculation in which version is hard and slow.
TODAY
- Manual reconciliation in Excel
- File versions by email
- Taxpayer answers on WhatsApp
- Counter-inspection tracked in a notebook
KOLAYYMM
- Reconciliation with bridge tables
- Every upload is a hashed evidence record
- Request-linked Q&A
- Memo dispatch and reply tracking
From data request to signed report
- 01Data requestThe item list follows the engagement type; the taxpayer and external accountant upload in the portal.
- 02Luca / e-Ledger importSubsidiary ledger, XBRL-GL, UBL-TR and customs lists are parsed; read and skipped rows are reported.
- 03Reconciliation191, 391, 190 and customs bridges; an unexplained difference stays a blocker.
- 04Input VAT attributionDirect attribution, general expenses, depreciation. AI suggests, the reviewer approves.
- 05Calculation and counter-inspectionRefund-type strategy, tax authority lists and sampling-rule based memos.
- 06Signed reportThe manifest is frozen; you upload the signed file and the delivery record is kept.
What it does
VAT refund enginePlanned refund types: goods export, export-registered supply, withholding and reduced-rate refunds.
Luca / e-Ledger importLuca subsidiary ledger, e-Ledger XBRL-GL, e-Invoice UBL-TR and customs lists.
Reconciliation bridgesStart → bridge items → target → unexplained difference.
Counter-inspectionSampling rule, memo draft, dispatch and reply tracking.
Fee schedule engineOfficial minimum fee, recommended schedule and office price in separate columns.
Attestation workflowsFull attestation and transfer pricing modules.
Data collection with external accountantsThe accountant keeping the books sees only the request assigned to them.
AI assistantsThey suggest, they do not decide.
Evidence chain
Each link carries the hash of the previous one. Records are immutable; a correction is added as a new version.
01 · UPLOADTaxpayer's filea3f9c21eSource file SHA-256
02 · DATASETAll sources of the period8c41e7f0Combination of file hashes
03 · CALCULATION MANIFESTEngine version + parameters5e8b2c71Frozen when ready for signature
04 · SIGNED FILEYour e-signature9d2e40b7Content matches the manifest
05 · EXTERNAL ANCHORIndependent timestampb3c7e012Receipt and verification event
SAMPLE Hash values are examples.
Attestation types
VAT refund attestationWith refund-type variantsfirst release
Full attestationContract, notification tracking and reportplanned
Communiqué No. 49Exemption / reduction attestationplanned
Import report (Decision 7846)Import transactions reportplanned
Excise tax refundRefund / offset calculation and reportplanned
IncentivesIncentive transaction reportsplanned
Account attestationsSpecial-purpose account attestationsplanned