Object-Based Versus Form-Based Taxes
From the perspective of a tax organization, different sets of revenue types must be handled.
SAP Tax and Revenue Management can accommodate all, organizing them into two large groups: Self-declarations provided by taxpayers, which normally are based on a form (form-based) and taxable objects, which are owned by taxpayers (object-based).
For Object-Based Taxes, the tax calculation is based on a tax object (for example property, vehicle). Once the tax object is set up the tax is calculated periodically based on tax object attributes - additional interaction with the taxpayer is often not required. As a special case of an object-oriented tax SAP's property tax solution uses the master data of SAP Flexible Real Estate Management.
For Form-Based Taxes, the tax declaration is processed automatically. Exceptions are handled by the tax officer via the Tax Officer Work Center. Both kinds of taxes and the related information are handled within the solution using specific functionalities, which is Public Sector billing and invoicing supported by the Business Rule Plus.