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January 15, 2026

Stamped At The Border, Lost in The Ledger

Physical presence is a stamped arrival, a stamped departure, and a date — recorded by an agency with no stake in the tax outcome. It should be the most defensible input a revenue authority holds. The assessments built on it are among the most frequently wrong.

M

Maitras Research Desk

10 min read • 214 Reads

Data Tool

January 15, 2026

Why Salary and Wages Tax Assessment Fails in Low-Capacity Administrations

Salary and wages tax is highly administrable in theory, yet leaks heavily in practice. This diagnostic study decomposes the reconciliation deficit and proposes a vendor-neutral three-ledger model.

M

Maitras Research Desk

10 min read • 214 Reads

Data Tool

January 15, 2026

The Unrecorded Audit Sequence

An audit follows a sequence every manual states in the same terms. A sequence is a fact rather than an opinion — it either was followed or it was not. It should be the most governable thing an authority does. It is the first thing to fail.

M

Maitras Research Desk

10 min read • 214 Reads