WHT-02 · FlowCount WHT
Treaty & TRC lifecycle manager
Never apply a treaty rate on an expired certificate again.
شهادات الإقامة الضريبية تحت السيطرة، قبل كل دفعة
1.03M
of 1.20M line exposure in the sample traced to missing or expired TRCs
Basis: illustrative sample engagement (fictional data)
The problem
Treaty relief is only as good as the tax residency certificate behind it. Certificates expire annually, sit in inboxes, and are never matched to payment dates. In the sample, treaty relief applied without a valid TRC is 1.03M of the 1.20M line-level exposure. The root cause is not tax knowledge; nobody tracks certificates against payment dates.
“Most treaty exposure is not a tax question. It is a filing question.”
What FlowCount does
A register of TRCs by vendor and year, expiry alerts, DTA application packs and five-year refund window tracking.
- AI and rules used
- Document AI on TRCs (issuer, period, country); rules
- Builds on
- WHT Health Check rulebook
How it works
Who does each step
- 01AI
Read every certificate
FlowCount Document AI extracts issuer, residence country, tax year and validity from TRC PDFs in any format.
- 02Rules
Match to payments
Treaty in force? TRC valid on the payment date? DTA application on file? PE days counted?
- 03Rules
Alert and block
Renewal alerts at 60/30/7 days; a pre-payment block list for treaty codes without cover.
What you send
- Vendor master
- TRC PDFs
- Payment schedule
- ZATCA DTA application references
What you receive
- TRC register with source links
- Expiry dashboard
- Pre-payment block list
- DTA application packs
Controls built in
- A TRC counts only for the period it states
- No-DTA countries hard-blocked (e.g. US)
- Low-confidence extractions reviewed by a person
- The pre-payment block is advisory until the client ERP enforces it
KPIs we report
- Share of treaty-relieved spend with a valid TRC (target 100%)
- Certificates expiring without a renewal request (target 0)
Sample input → expected output
What the result looks like
Basis: illustrative sample engagement (fictional data)
{
"vendor_id": "V2004",
"issuer": "State Taxation Administration (PRC)",
"residence_country": "CN",
"taxpayer_name": "Machinery Supplier Co Ltd",
"tax_year": "2024",
"valid_to": "2024-12-31",
"evidence": ["...is a resident of the People's Republic of China for the year 2024..."],
"confidence": 0.94
}| Vendor | Country | DTA in force | TRC status | Spend in period | Line exposure | Next action |
|---|---|---|---|---|---|---|
| Asia Holdco Pte Ltd | SG | Yes | Valid | 13,000,000.00 | 4,000.00 | Renew before next dividend; relief not needed (treaty 5% = domestic) |
| Parent Holdco Ltd | AE | Yes | Missing | 4,500,000.00 | 1,008,000.00 | Obtain 2025-26 TRCs; **block treaty code** until received |
| Lender Bank plc | GB | Yes | Valid | 2,525,000.00 | 0.00 | Claim refund for Q1 2025 (WHT-03); renew for 2026 |
| Machinery Supplier | CN | Yes | Expired 31-Dec-24 | 1,248,000.00 | 33,169.50 | Request 2025 TRC |
| SaaS Vendor Inc | US | No | n/a | 675,000.00 | 75,600.00 | Remove treaty flag: no DTA |
| IT Services Vendor | PK | Yes | Valid | 675,000.00 | 36,787.50 | PE watch: 210 days on site |
| Telecom Carrier Inc | US | No | n/a | 56,250.00 | 3,206.25 | Remove treaty flag: no DTA |
Portfolio scorecard
Where it sits on the roadmap
Value
3.80 / 5
Feasibility
4.75 / 5
Priority index
9.03 · rank 3 of 27
Quadrant
Quick win
Delivery
Wave 1 (0-3 m)
T-shirt size S: 2 to 4 weeks with 1-2 engineers + 0.5 tax SME, indicative build 50k to 120k. New rule set on the existing data model, one new input. How we score and sequence →
Related solutions
Never apply a treaty rate on an expired certificate again.
Design partners shape the rulebook and review console, and get first access on pilot terms.