Reengineering & Automation of Tax Processes Related to the Issuance of Digital Documents

00Contents

01Understanding of the Assignment

DNIT has consolidated internal taxes and customs into a single revenue administration. Within the GGII, several high-volume end-to-end processes remain semi-automated, dependent on paper and on the physical presence of the taxpayer or their authorised third party. The consequence is limited traceability, discretionary handling, slow response times and avoidable procedural risk.

What DNIT is really buying

A specification so precise, so legally grounded and so evidently executable that the automation firm can build from it without re-interpretation, and that DNIT itself can maintain and extend for years afterwards through the Technical Procedures Manual.

02Technical Approach & Methodology

We apply a four-phase, process-first method structured on the PMI project life cycle — initiation, planning, execution, monitoring and closure — as required by Section VII of the Terms of Reference. Methodological standards are combined by need:

BPM BPMN 2.0 BPMS PMI / PMBOK Lean Six Sigma ISO 9001 MECIP / NRM Agile co-design sprints

2.1 · How each process is produced

For every one of the six end-to-end processes we execute the same repeatable eight-step chain. This is the "logical relation between activities" the evaluation grid asks for.

2.2 · Added value — benchmarked against leading tax administrations

Each TO-BE process is designed against proven international practice, so DNIT adopts what already works rather than reinventing it.

03The Technology Platform — What Each Application Does

Our BPMS reference environment runs on Zoho One, a single unified platform. This matters for a modelling engagement for one specific reason: it lets us prove an end-to-end process — intake, orchestration, rules, signature, document custody, integration and dashboards — in days rather than months, so DNIT sees the target state working before a single line of production code is written.

QntrlBPMS · orchestration · Circuits

Creatorlow-code apps, forms & rules

Signelectronic signature

WorkDrivedocument custody & versioning

CRMtaxpayer 360 · communications log

AnalyticsKPI & risk dashboards

Catalystserverless functions & circuits

Directoryidentity, SSO, access control

Formspublic intake forms

Desktaxpayer support & SLA

Cliqinter-area collaboration

Writermanuals & regulatory drafts

Projectsproject & milestone control

DataPrepdata quality & reconciliation

Role of each component in this engagement

Component	Function in the reference environment	Why it matters to DNIT's specification
Qntrl	BPMS. Blueprints define stages, transitions and states; cards are live process instances; orchestrations invoke external systems.	Turns a BPMN diagram into something DNIT can click through. Every stage, SLA and handoff in the specification has been executed before it is written down.
Creator	Low-code application layer: dynamic intake forms, the procedures catalogue, business-rule engine (Deluge), taxpayer portal.	Lets us prototype the taxpayer-facing behaviour of each of the six processes and validate the rule set with the business area.
Sign	Signature workflow, signatory sequencing, evidence package and audit trail — used in the reference environment to model the signing step. The certificate itself is supplied by the accredited provider DNIT designates.	Lets us specify, per step, who signs, in what order, over which document, with what evidence retained — while leaving the choice of accredited certification provider where it belongs, with DNIT. See §09 on legal validity.
WorkDrive	Document repository with versioning, retention and granular permissions.	Proves invulnerability and custody of annexed documentation — a specific TDR requirement for the Electronic File.
CRM	Taxpayer master record and complete log of every communication in every direction.	Covers the requirement to record taxpayer↔DNIT, DNIT↔DNIT and DNIT↔other-entity communications.
Analytics	Real-time dashboards over process, deadline and risk data.	Materialises the performance indicators, statistics and reports required for the litigation-tracking process.
Qntrl Circuits	State-based orchestration engine inside the BPMS. Handles non-linear processes: conditional branching, loops back to earlier stages on rejection, and parallel execution of independent branches. Invokes functions and external endpoints as circuit states.	Models the integration contract itself — the sequence, the branch conditions, the retry and the rollback path — as an executable artefact rather than prose. High-volume tax processes are not linear, and the orchestration layer has to reflect that.
Catalyst — Functions & Circuits	Serverless back-end: Basic and Advanced I/O functions, event and cron functions, and Catalyst Circuits for concurrent or sequential function orchestration with conditions and data paths, behind an API gateway.	Where the heavy integration work sits. Payload transformation, batching, throttling, idempotency, retry with back-off and error compensation against Marangatu, the Current Account and the customs systems are specified as functions with defined contracts — the form the automation firm can implement directly.
Directory	Identity, single sign-on, role-based access, delegated authority.	Models the Authorised Third Party figure and the confidentiality controls for third-party and public-entity requests.
Document intelligence & risk services engine selected with DNIT	OCR and layout extraction, document classification, and risk scoring — invoked as functions from a circuit state, behind a fixed interface contract.	Connects risk criteria to integrated risk management as the TDR requires, without committing DNIT to a specific engine. Candidate engines are benchmarked on DNIT's own documents and selected on evidence — see §07.
DataPrep	Profiling, cleansing and reconciliation of data sets moving between systems.	Supports the current-account requirement that taxpayer operation records integrate cleanly, and surfaces data-quality issues during AS-IS capture rather than after go-live.
Writer	Structured authoring with templates and controlled review.	Production environment for the Process Manual, the Technical Procedures Manual and the draft decrees and resolutions.
Projects	Work-plan execution, milestone control, deliverable tracking.	Gives DNIT and the UCP live visibility of progress against the 12-month schedule and each package.

Zoho, Qntrl and related marks are the property of Zoho Corporation. Rede Corporativa is an authorised Zoho Premium Partner. The reference environment is a modelling and validation instrument owned and operated by the consulting firm; it imposes no technology obligation on DNIT and no dependency on the subsequent automation contract.

04Solution Architecture & Data Flow

A layered, API-first reference architecture. Qntrl is the orchestration backbone; Creator carries the custom logic and taxpayer-facing applications; and a dedicated integration layer — Qntrl Circuits for process-level orchestration, Catalyst Functions and Circuits for the serverless back-end — connects to DNIT's core systems: Marangatu, the DNIT Current Account, the customs systems of the General Directorate of Customs, and the banking network.

4.1 · How data flows through a single request, end to end

1. Identification. The taxpayer, operator or Authorised Third Party authenticates through Directory; the mandate is verified and the permitted operations for that role are resolved before any form is shown.
2. Intake. A dynamic Creator form, driven by the procedures catalogue, collects exactly the data and annexes required for that procedure type. Documents land in WorkDrive; OCR and classification are applied on arrival.
3. Instantiation. A Qntrl card is created against the correct BPMN blueprint. Stages, SLAs, responsible positions and the taxpayer-segment queue are assigned automatically.
4. Automatic validation. Deluge rules verify filing compliance, obligation status and documentary requirements against Marangatu and the Current Account in real time.
5. Risk evaluation. The risk service returns a score. Standard cases proceed automatically; cases outside the general regime are routed to the competent officer with the full analysis file already assembled.
6. Resolution & signature. The resolution is generated from a controlled template and signed electronically; the digital document is issued to the taxpayer through the portal.
7. Current-account posting. A circuit state invokes the posting function, which writes the resulting transactions — obligations, payments, surcharges, penalties, interest, guarantees — to the DNIT Current Account, consolidated into a single transmission where DNIT prefers it, with idempotency keys so a retry can never double-post an obligation.
8. Traceability & notification. Every event, actor, timestamp, comment and document is recorded immutably; the taxpayer sees real-time status; dashboards and the risk-management function are updated.

05Application-to-Process Mapping — the Six Priority Processes

DNIT has prioritised six end-to-end processes. For each we state the automation intent of the TO-BE design and the components of the reference environment used to model and validate it.

DNIT process	Components used	Automation intent of the TO-BE design
1 · Expediente Electrónico DNIT Electronic file	Qntrl · Creator · WorkDrive · Sign · OCR · CRM	A living catalogue of procedures defines, per procedure type, the standardised stages and the data and annexes required. Everything is received, managed, processed, stored and delivered digitally, with guaranteed traceability and invulnerability of documentation. Procedures better served by dedicated automation — Form 10 operations, payment facilities, non-withholding certificates — are separated out and routed to their own processes. Real-time status and the full communications trail are exposed to the taxpayer, operator, authorised third party and internal units.
2 · Trámites Operativos Tributarios ex-Form 10 & certificates	Creator · Qntrl · Forms · Sign · Directory · Circuits	Taxpayers register requests electronically and they are processed automatically or semi-automatically under verifications DNIT defines — return application, file annulment, return annulment or correction, correction of payment receipts, copies of documents, RUC unblocking, account clean-up, tax-compliance certificate under dispute, and further operations identified during the consultancy. A second, public-facing track handles requests from persons and public or private entities for statements of account, RUC certificates, tax cards, compliance certificates, copies of returns, closure/cancellation certificates and pre-printed-document certificates — individually or in bulk, with information-security controls and a legal review of confidential-information access when the requester is a third party.
3 · Facilidades de Pago Payment facilities	Qntrl · Creator · Risk · Analytics · Catalyst	Systematised, automated and digitalised for all operation types — including obligations originating in foreign trade, which today require an in-person visit to affect the current account before the customs dispatch can be settled. Full chain from entry through processing and approval to current-account posting. Risk criteria govern authorisation of requests outside the general regime, with a process manager recording the analysis and approval sequence. A dedicated subprocess monitors compliance, applying lapse criteria on instalment default, and feeds back into the current account.
4 · Constancia de No Retención Non-withholding certificate	Creator · Qntrl · Risk · Sign · WorkDrive	Both taxpayer situations unified in one digital process: those without active VAT or income obligations, and those with active obligations and credit balances who today must file on paper with documentary annexes. Digital intake with annexes, requirement validation, analysis, processing and issuance. Validity is redefined by tax type and the taxpayer's closing month rather than fixed at 31 December. Risk criteria accelerate resolution, and the process manager records the complete sequence of steps, actors, dates, comments and documents — both those submitted and those DNIT issues.
5 · Seguimiento de Juicios Administrative litigation	Creator · Qntrl · WorkDrive · Analytics · Projects	A single platform replacing spreadsheets, systemically and automatically linked to the precedent processes — tax audit, administrative summaries, appeals, tax credits — so that complete, consistent, current background is available to lawyers when they set legal strategy. Covers litigating-lawyer assignment, event recording with date, time and responsible party, incorporation of digitalised documents at each stage, deadline control and expiry alerts, and performance, statistical and reporting indicators by stage. Interacts with the Current Account where applicable.
6 · Cuenta Corriente DNIT Current account — cross-cutting	Catalyst Functions · Circuits · DataPrep · Analytics	Every action in the five processes above that must be recorded in the Current Account is explicitly identified in the process model, and consolidated into a single transmission where DNIT prefers it. The TO-BE processes register and update obligations automatically — payments, taxes, fees, surcharges, penalties, interest and enforceable guarantees, with the steps needed to establish enforceability; detect failure to file or pay on time and set compliance status automatically; integrate taxpayer operations with the current account so the tax statement is exposed visually in real time; and guarantee complete traceability of each obligation from generation to extinction — by payment, offset or prescription — linked to the documents, administrative acts and processes involved.

06Qntrl as the BPMS — Modelling & Integration

The Terms of Reference require BPM tools including BPMN for modelling and BPMS for automation. Qntrl is where our BPMN models become executable: Blueprints define the process — stages, transitions, states and conditions; Cards are live process instances; and Circuits — a modular, state-based engine supporting conditional branching, loop-back on rejection and parallel execution — connect every other component and every core system.

6.1 · Integration mechanics

6.2 · Anatomy of a circuit

A circuit is the executable expression of the integration section of a process specification. The illustration below is the validation and posting segment shared by several of the six processes.

6.3 · Why this layer, and not a lightweight integration tool

The choice of orchestration technology is a design decision we make deliberately and state openly, because it determines whether the specification survives contact with production volumes.

The point for the evaluation committee: this proposal does not specify integrations in the abstract. It specifies them at the level of state, contract, failure mode and recovery — which is the difference between a specification the automation firm can build from and one it has to reinterpret.

07Document Intelligence & Risk Scoring — Technology Options

The Terms of Reference require risk criteria in the processes and an explicit linkage to DNIT's intelligence and integrated risk-management functions, and the Electronic File requires that annexed documentation be captured and handled digitally. The Terms of Reference do not prescribe an engine — and neither do we. Committing to one before measuring it against DNIT's own documents would be an assumption dressed as a design decision.

We therefore specify the requirements and the interface, present the viable options with their real trade-offs, and run a comparative benchmark on real DNIT material during Phase 1. DNIT selects on evidence.

7.1 · Two different problems, frequently confused

7.2 · Options for document intelligence

Options are listed for evaluation, not endorsement. Any selection must also satisfy the eligibility rules of the financing, DNIT's information-security policy, and the confidentiality obligations of this contract.

7.3 · Options for risk scoring

7.4 · The constraint that actually decides the design

A resolution denying a payment facility or a non-withholding certificate is an administrative act, and the taxpayer may challenge it. Whatever engine is selected, the specification imposes the same conditions:

7.5 · How the decision gets made — Phase 1 benchmark

Rather than assert an accuracy figure in a proposal, we propose to measure it. Included within the Month 3 report:

1. DNIT provides an anonymised sample of real documents per procedure type, deliberately spanning the full quality range — clean digital originals through poor photocopies and mobile-phone photographs.
2. Candidate engines are run against the identical sample under identical conditions.
3. We report, per engine: field-level accuracy, table-extraction accuracy, error profile by document quality, throughput, projected cost at DNIT volumes, data-residency posture and contractual terms.
4. We deliver a ranked recommendation with the reasoning exposed. DNIT decides.
5. The interface contract of the selected engine is then specified for the automation firm.

7.6 · Why deferring this decision costs nothing

08Process-by-Process TO-BE Design

Each of the six end-to-end processes is presented here with its target flow, our design approach, and the key interfaces and boundaries it depends on. Final deliverables comprise the complete BPMN 2.0 diagrams, templates and step-by-step descriptions for every process and subprocess, with functional specifications, use cases and interactive prototypes.

8.1 · Expediente Electrónico — Electronic File

8.2 · Trámites Operativos Tributarios — ex-Form 10 & certificates

8.3 · Facilidades de Pago — Payment Facilities

8.4 · Constancia de No Retención — Non-Withholding Certificate

8.5 · Seguimiento de Juicios — Administrative Litigation Tracking

8.6 · Cuenta Corriente — the cross-cutting data flow

09Cross-Cutting Design Requirements

Seven requirements apply to every process. Each is treated as a design pattern applied uniformly, not as a per-process afterthought.

10Work Plan, Products & Delivery Schedule

Products are delivered against the schedule in Section IX of the Terms of Reference, with processes grouped into two packages according to the priorities and deadlines DNIT determines at kick-off.

Observations on any product are remedied in full within ten working days of notification, with dedicated resources assigned to remediation while the rest of the team continues scheduled development. Delivery dates are set as key dates in the Work Plan; where a delay arises from circumstances outside our control, an extension request with justification is submitted by e-mail before the due date.

Meeting regime

• Weekly technical working sessions with each DNIT process team, on-site at central offices.
• Monthly progress review with the UCP, DGPCGI and the technical counterparts (GGII Monitoring and Operations Coordination, DGNMI, DGTIC).
• Frequent virtual and in-person meetings with the automation consulting firm, as Section IV of the Terms of Reference requires, so that diagrams, templates, descriptions and functional specifications are readily understood and buildable.
• Visits to regional tax offices, identified by common agreement with DNIT, combined with working sessions on process development.

11Organisation, Governance & Responsibility Matrix

The operating structure follows the Work Plan and adds the control bodies that the evaluation grid rewards at the highest level.

Responsibility matrix (extract)

R = responsible · A = accountable / approves · C = consulted · I = informed. The complete matrix, at task level, forms part of the Work Plan.

12Knowledge Transfer & Institutional Change Management

13Key Personnel — Alignment to the Scoring Grid (50 points)

We field the full mandatory full-time team. Each profile below is mapped against the exact sub-criteria in the Data Sheet, so the evaluation committee can award points without interpretation. Curricula and supporting certificates are attached in the Annexes; all personnel are available during DNIT's official working hours.

13.1 · Project Leader — 15 points

Responsible for execution of the consultancy in all its scopes, for contract compliance and for achieving the objective and expected results. Replacement, if ever required, is immediate and with an equal or superior profile, with full project knowledge transfer.

13.2 · Tax Processes, Collection & Current Account Specialist — 12 points

Transfers expertise in collection, current account, taxpayer services and tax procedures to the working teams during development and testing of the new operational processes.

13.3 · Process Modelling & Automation Specialist (BPM/BPMN/BPMS) — 10 points

Responsible for modelling the tax processes with BPM/BPMN/BPMS tools, including diagrams, templates, the description of each step of every process and subprocess, and their functional specifications.

13.4 · Paraguayan Tax Law Specialist — 8 points

Reviews the new processes, verifies that references to current legal provisions in each step description are correct, identifies steps lacking a legal reference and states which provisions must be added, proposes reforms where the new processes require them, and prepares the draft regulations needed for implementation.

13.5 · UI/UX Design Specialist — 5 points

Responsible for designing the mock-ups and interactive prototypes that illustrate how the user interfaces will work, producing designs, images, sketches and tables.

14Firm Experience (Criterion 1.1 — 10 points)

Reference portfolio

AENA · Banco Santander · Cosentino · Telefónica · Santos Brasil · Prodynamic, among others — including engagements involving tax and revenue processes and the cross-referencing of taxpayer data at scale.

Subcontracting of the awarded services is not permitted; association is possible only among short-listed firms. Our proposal is presented on that basis.

15Point-by-Point Scoring Alignment

The technical proposal is constructed against the grid in the Data Sheet. Technical score weighs 70 %, price 30 %.

Tie-breaking, where applicable, favours the highest score on key personnel and then on technical approach and methodology — both of which this proposal is built to maximise.

The message to DNIT is straightforward: we understand the six processes in the detail the Terms of Reference demand; our method produces specifications that are proven executable before they are handed over; and our team is assembled to meet every documented threshold in the evaluation grid.

16Administrative & Contractual Compliance