Data Verification and Compliance Controls in Digital Tax Filing: A Multi-Case Study on AIS Cross-Checking and TIS Classification Verification at a Professional Services Firm

Abstract

This case study comes from a summer internship at a tax and financial advisory company. During the internship, two real client cases came up while filing income tax returns. In the first case, the value of a client's share sale did not match the value shown in the government's Annual Information Statement (AIS). In the second case, a land transfer from a father to his son was wrongly shown as a commercial sale in the Taxpayer Information Summary (TIS). Even though these two cases look different, they teach the same lesson: information taken from a government tax portal is not always correct or complete, and it must be checked against the client's own documents before it is used to calculate tax. This report joins the two cases into one combined case study. It explains the industry, the company, the two problems, and the steps taken to fix them and to stop such mistakes from happening again.