Every modern tax administration runs on three pillars: a statutory base that defines what is taxable, an operational system that converts those rules into transactions, and a taxpayer interface that lets the public interact with the system without ever walking into a ZIMRA station. In Zimbabwe, the operational system is the Tax and Revenue Management System — TaRMS, and the taxpayer interface is the Self-Service Portal — SSP, accessible at mytaxselfservice.zimra.co.zw.

This first lesson lays the foundation for the entire TaRMS Essentials programme. We will not click anything yet. Instead, we will answer four foundational questions every taxpayer and practitioner must be able to answer cold:

1. What is TaRMS, and what did it replace?
2. How does TaRMS relate to the SSP — are they the same system?
3. By what statutory authority is electronic filing through the SSP now the prescribed channel?
4. What is the architecture — TIN, taxpayer profile, tax type, return, single account — that a learner must hold in their head before any specific menu path makes sense?

By the end of this lesson the reader will have a mental model of the system that makes the next twenty-six lessons feel less like memorising clicks and more like applying a coherent framework. Without this map, learners lose orientation the moment a screenshot looks slightly different from the workshop deck. With it, they can navigate the SSP even when ZIMRA refreshes the user interface.

This is also the lesson that anchors continuity for the rest of the programme. Every subsequent lesson assumes the learner can: log into the SSP (Lesson 1.2), find the right module in the left-hand rail, switch between TINs from the top-right selector, and understand which actions are confined to a single tax type versus those that touch the whole taxpayer profile. Get this right once, and the rest of the course is execution.

TaRMS is not merely a piece of software ZIMRA chose to deploy. It is the operational embodiment of statutory powers granted to the Authority by Parliament. Five statutes form the legal architecture that makes electronic filing through the SSP the prescribed channel for tax administration in Zimbabwe.

1. Revenue Authority Act [Chapter 23:11] — ZIMRA’s constituting statute

Section 4 of the Revenue Authority Act establishes ZIMRA as the body corporate charged with assessing, collecting, and enforcing revenue under all the tax Acts. Critically, section 34B (inserted by Finance Act 2 of 2017 and substantially amended by the Finance Act 2025) authorises the Commissioner-General to prescribe the form and manner in which returns, payments, registrations, and applications must be lodged. It is under this enabling provision that ZIMRA, by published practice notes, has designated TaRMS/SSP as the prescribed channel from October 2023 onward.

2. Income Tax Act [Chapter 23:06] — the procedural engine

The Income Tax Act, although primarily concerned with the substantive charge to income tax, supplies the procedural backbone that TaRMS automates:

3. Value Added Tax Act [Chapter 23:12] — the registration gateway

Sections 23 to 25 of the VAT Act govern compulsory and voluntary VAT registration. Under TaRMS, the registration is no longer a paper REV 1 application; it is the New Tax Type workflow inside the Taxpayer Profile (Lesson 2.2). The legacy paper Form REV 1 (illustrated below) survives only in the rare case of system unavailability or where ZIMRA expressly authorises a manual fallback.

4. Capital Gains Tax Act [Chapter 23:01] — integration via TaRMS

Although CGT has its own substantive Act, every CGT return, withholding remittance, and clearance certificate now flows through TaRMS. The CGT Act is therefore fully integrated into the TaRMS Tax Return Management module — a point that students of Capital Gains Tax should hold alongside the substantive law (see the parallel CGT course in this catalogue).

5. Finance Act 2025 and Finance Bill 2026 — the modernising layer

The Finance Act 2025 formalised the dual-currency reporting regime (USD and ZWG) inside TaRMS and codified the obligation on Tax Agents to be licensed before transacting on a client’s behalf (see SI 125 of 2023 — Tax Agent (Licensing) Regulations — covered in Lesson 3.1). The Finance Bill 2026, currently before Parliament at the date of writing, proposes to extend mandatory e-filing to all presumptive-tax categories and to tighten the deadline for back-filing past returns.

6. ZIMRA Public Notices and Practice Notes

The day-to-day operating rules — submission cut-off times, supported file formats for PAYE templates, the form of the Single Account remittance, and the format of clearance certificates — live in published ZIMRA Public Notices. Notable examples include the Public Notice on TaRMS Migration (October 2023), the Returns and Payments Notices (issued monthly), and the Notice on Categories A–D for VAT (Notice 11 of 2026). These are administrative-law subordinate to the five primary statutes above, but they are where the practical detail lives.

Understanding TaRMS requires holding six concepts in your head simultaneously. Once these six are clear, every menu path in the rest of the course is a straightforward application of one or two of them. Memorise the six.

1. TaRMS vs. SSP — two faces of the same system

TaRMS — the Tax and Revenue Management System — is the back-office platform used by ZIMRA officers internally. It manages every taxpayer record, every assessment, every payment allocation, and every audit case. The taxpayer never sees TaRMS directly.

SSP — the Self-Service Portal — is the public-facing web application a taxpayer or tax agent uses to interact with TaRMS. The SSP is essentially a permissioned window into the same underlying database. When a taxpayer submits a return on the SSP, the data lands in TaRMS, where ZIMRA officers see it the same instant.

The relationship is identical to the way South African Revenue Service’s eFiling sits in front of SARS’s internal Service Manager system, or the way Kenya Revenue Authority’s iTax portal fronts KRA’s back-office.

2. The TIN — one identifier to rule them all

The Taxpayer Identification Number is the spinal column of TaRMS. Every individual, partnership, trust, and company that has any tax obligation in Zimbabwe is assigned a unique 10-digit TIN. The TIN replaces the old BP Number that taxpayers had under the legacy e-Services system, although ZIMRA preserves a one-to-one mapping for historical continuity.

• An individual’s TIN is permanent and travels with them through life. It is generated automatically on issuance of a Zimbabwean national ID for any individual born after the system’s rollout, and on first registration for those who pre-date the system.
• A company’s TIN is generated on incorporation, via a data exchange between the Companies and Other Business Entities Office (the Registrar of Companies) and ZIMRA.
• An informal trader’s TIN may be generated by walk-in registration at any ZIMRA station, or via the SSP self-onboarding flow once an email and ID number are provided.

One taxpayer = one TIN. If, in your practice, you discover a client with two TINs, that is a defect that must be fixed by ZIMRA via the merge-TIN process — do not work with both TINs in parallel.

3. The Taxpayer Profile — the TIN’s metadata

Sitting on top of the TIN is the Taxpayer Profile. This is the comprehensive record about the taxpayer that TaRMS keeps. It is split into eight tabs that we will explore in detail in Lesson 2.1:

4. The Return — the unit of compliance

For every tax type a taxpayer holds, TaRMS automatically generates the appropriate returns at the correct frequency:

• Monthly: PAYE, VAT (Category C), Withholding taxes, Presumptive tax (Informal traders quarterly).
• Bi-monthly: VAT (Categories A and B alternate odd/even months).
• Annual: Income Tax (ITF 12C self-assessment), CGT.
• Event-driven: CGT (per disposal), Withholding Tax (per payment).

Returns appear in three places inside the SSP: Pending Returns — not yet submitted Drafts — partially completed, saved Submitted Returns — lodged, may still be amended. Lesson 4.1 will treat this trio in depth.

5. The Single Account — one ledger, one bank, all tax heads

Perhaps the single most important architectural shift TaRMS introduced is the Single Account. Under the legacy e-Services system, each tax head had its own bank account at ZIMRA; a taxpayer had to allocate payments to PAYE separately from VAT, separately from Income Tax. Under TaRMS, all tax heads are settled through one nominated bank account — the taxpayer’s Single Account.

The implications are profound:

1. Payment becomes a one-step affair. The taxpayer pays into their Single Account; TaRMS allocates funds to the right tax heads automatically using the RefNum and Transaction Purpose fields.
2. Cross-allocation is possible. Where a taxpayer overpays one tax head and underpays another, TaRMS can rebalance internally without requiring a refund-and-repay cycle.
3. Reporting is consolidated. The Taxpayer Accounting Summary Report (Lesson 7.1) shows one balance across all tax heads in both ZWG and USD, not a fragmented view.
4. The taxpayer chooses the bank. The Single Account is held with a bank of the taxpayer’s choice from ZIMRA’s list of approved banks. This is changeable through the Change Single Account workflow (Lesson 6.2).

6. The SSP modules — the left-hand rail

Inside the SSP, every taxpayer-facing function is grouped into one of eleven modules visible in the left-hand rail. The full TaRMS Essentials course is a guided tour through these modules; Lesson 1.2 will walk through them. For now, hold this map:

7. The conceptual model — one diagram

Spend a moment with this diagram. Every later lesson is a focused study of one or two of these arrows. If you can trace, for any given click, which arrow you are operating on, you will never be lost in TaRMS.

The same TaRMS architecture serves four distinct user groups in Zimbabwe, but each interacts with it differently. Here is how the system feels in practice for each.

1. The salaried individual (PAYE-only taxpayer)

Mr. Tendai Moyo is a payroll accountant earning USD 1,500 per month at a Harare-based logistics firm. His employer deducts PAYE at source. For Tendai, TaRMS is used:

• Once a year: To download his ITF 263 (Tax Clearance Certificate) for use in mortgage applications, vehicle imports, or tender applications.
• Occasionally: To verify his employer is correctly remitting PAYE on his behalf (visible via the Single Account Transactions module).
• Rarely: To file a personal Income Tax return only if he has additional income outside employment (e.g., rental property, freelance work).

Tendai’s entire interaction with TaRMS in a calendar year may be three or four logins. Lessons 1.1, 1.2, 1.3 and 5.1 are sufficient training for him.

2. The sole trader / SME (the “Small Trader Lily” persona)

Lily runs a USD 60,000-a-year fast-food kiosk in Mbare. She is registered for Presumptive Tax (Informal Traders), and as her revenue grows she will cross the VAT threshold (currently USD 25,000 over twelve months under the VAT Act) and become a VAT vendor. For Lily, TaRMS is a frequent companion:

• Quarterly: Files presumptive-tax return.
• Monthly (post-VAT registration): Files VAT return (Category C); files PAYE return for her two employees.
• Annually: Files ITF 12C self-assessment income tax return.
• Routinely: Reconciles the Single Account against her books; downloads tax clearance for supplier-onboarding by larger customers.

Lily’s typical month involves three SSP logins. The full TaRMS Essentials course is calibrated for her.

3. The medium-to-large corporate (with an in-house tax team)

Cairns Foods (Pvt) Ltd has a full finance team. The Tax Manager logs into the SSP daily during peak return-filing weeks. Real-world TaRMS use here looks like:

• Daily: Reviews notifications, monitors Single Account allocations, downloads transaction reports for reconciliation.
• Multiple times per month: Files VAT, PAYE, withholding-tax returns; submits provisional tax instalments via ITF 12B.
• Annually: Files ITF 12C self-assessment; transfer-pricing return (ITF 12C2) where applicable.
• Continuously: Manages assignee roles — granting Returns Clerk access to junior staff, revoking access for departing employees.

For corporates, Module 3 (Tax Agents and Assignees) and Module 7 (Taxpayer Accounting) are the high-leverage lessons. A corporate without disciplined assignee-role management is a corporate at risk of internal fraud.

4. The tax agent / accounting firm

A registered Tax Agent (under SI 125 of 2023) acts on behalf of multiple clients. They access the SSP not through their own TIN, but through the assignment workflow that links their licensed Tax Agent profile to each client TIN. For agents:

• The TIN switcher (top-right of the SSP) is their most-used control — they swap between client TINs constantly.
• Module 3 is the operating manual for their entire practice.
• The Calendar module aggregates due dates across every client they are assigned to, making it the practitioner’s diary.

5. Differences in compliance burden by group

Zimbabwean case law on the specific question of mandatory electronic filing is still developing — TaRMS only went live in October 2023, and contested matters take time to wind their way to the Supreme Court. There are, however, three lines of authority that any practitioner should hold ready when advising on TaRMS-related disputes.

1. Commissioner’s power to prescribe form and manner

In Commissioner-General, ZIMRA v. Magna Engineering Co. (Pvt) Ltd (case discussed in ZIMRA Practice Note 9 of 2018, applying the principle in older Income Tax Special Court decisions), the Commissioner’s power under section 34B of the Revenue Authority Act to prescribe the channel of filing was upheld as a procedural directive that does not require a fresh statutory amendment. The court reasoned that the substantive obligation to file (under section 37 of the Income Tax Act) is unchanged; only the manner of filing is delegated. This principle — substantive obligation versus procedural channel — is the bedrock of TaRMS’s legal force.

2. Persuasive authority from South Africa

Where Zimbabwean authority is sparse, South African case law is highly persuasive. In Mr A v. Commissioner for the South African Revenue Service (Tax Court 2020, Case No. IT 24502), the Tax Court held that SARS was entitled to refuse a paper return where eFiling was prescribed as the channel, and that a taxpayer’s preference for paper filings does not displace the Commissioner’s prescription. The principle applies mutatis mutandis in Zimbabwe under section 34B of the Revenue Authority Act.

3. The “system unavailability” defence

A live question in practice is whether a taxpayer can plead system unavailability (TaRMS being offline) as a defence to late submission. The Public Notice on TaRMS Migration (October 2023) contemplates this, and the Commissioner’s practice (visible in waivers granted between October 2023 and March 2024 during stability issues) is to grant relief where:

• The taxpayer logged the issue with the ZIMRA help desk via documented channel (email or phone) within the day of attempted filing;
• The submission was lodged within 48 hours of system restoration; and
• No payment obligation was prejudiced.

While not a court ruling, this administrative practice is the practical answer to most stability-related disputes.

4. The data-protection overlay

The Cyber and Data Protection Act [Chapter 12:07] was enacted in December 2021 and overlays TaRMS’s data-handling. Sensitive personal information held in the Taxpayer Profile (ID numbers, residential addresses, banking details) is “personal data” for the purposes of section 7 of that Act. ZIMRA is a data controller. The Postal and Telecommunications Regulatory Authority of Zimbabwe (POTRAZ), which is the supervisory authority for the Cyber and Data Protection Act, has yet to publish data-breach jurisprudence specific to ZIMRA, but the regulatory expectation is that ZIMRA must give breach notification within 24 hours of becoming aware of any breach affecting taxpayer data.

Twelve onboarding pitfalls account for an enormous fraction of the help-desk volume at ZIMRA. Knowing them in advance saves weeks of back-and-forth.

1. Multiple TINs for the same taxpayer

Most often a legacy individual TIN coexists with a TIN auto-generated when the person registered a sole-trader business. Symptoms: PAYE returns arrive under one TIN, presumptive returns under another, and the Single Account can’t reconcile. Fix: log a TIN-merge request via the SSP Requests module, attaching IDs and a short narrative. ZIMRA performs the merge centrally; do not work with both TINs in parallel.

2. Wrong email used at first registration

The email address attached to the SSP login is the channel for password resets, OTPs, and ZIMRA correspondence. A typo here (or use of a personal email when a corporate email was intended) is the single most common source of locked-out accounts. Fix: update via Taxpayer Profile > General Information > Edit, or in extremis by walking into a ZIMRA station with proof of identity.

3. Logging in to the legacy e-Services portal

The old portal at efiling.zimra.co.zw was decommissioned in late 2023 but is still findable via search. Any submission there is invalid. Fix: always start from mytaxselfservice.zimra.co.zw. Bookmark it.

4. Confusing TaRMS with TaRMS API integrations

Some larger taxpayers use machine-to-machine TaRMS API integrations (typically through accredited tax software) for bulk submissions. The submission is still binding on the taxpayer; the SSP is just one of two channels. Fix: ensure the Tax Manager understands which channel each return uses; reconcile both monthly.

5. Treating Drafts as Submissions

Saving a return as Draft is not the same as submitting it. The deadline counts off submission, not drafting. Fix: the Pending Returns count must reach zero before the due date. Always check the Submitted Returns list as confirmation, not the Drafts list.

6. Letting departing employees keep SSP access

If an employee was an Assignee (Lesson 3.4), their SSP login retains client-data access until removed. Fix: on the day an employee leaves, remove them as Assignee. Add this to the HR exit checklist.

7. Forgetting the Single Account is shared

Funds paid into the Single Account are pooled. If the taxpayer pays USD 5,000 intending to cover VAT but their PAYE is overdue, TaRMS may allocate to PAYE first under priority rules. Fix: use the RefNum and Transaction Purpose fields at payment time to direct allocation.

8. Wrong currency selection on PAYE returns

Selecting USD when remuneration was paid in ZWG (or vice versa) misstates the liability and triggers an audit. Fix: match the currency selection to the actual currency in which each employee was paid; use the dual selection if both were paid.

9. Altered headings on the PAYE template

The PAYE upload template is parsed by exact column heading. Renaming “ID Number” to “National ID” will silently break the parser. Fix: never edit the headings. Lesson 4.2 covers this.

10. Stale Tax Type registrations

A taxpayer who registered for VAT during a brief expansion but later contracted below the threshold must actively deregister, or continue to be treated as a VAT vendor. Fix: Lesson 2.3 covers tax-type deregistration; do this at year-end as a hygiene step.

11. Confusing Tax Clearance with VAT/TIN Certificate

Three distinct certificates exist in TaRMS: Tax Clearance (ITF 263), VAT Certificate, and TIN Certificate. A bank may ask for any of the three. Fix: Lesson 1.3 explains each; do not substitute one for another.

12. Treating deregistration as a way to escape tax

Deregistering a tax type does not extinguish liability for prior periods. Fix: file all final returns first; deregistration is the final act, not a shortcut. Lesson 2.3 and 2.4 elaborate.

Test your understanding before moving on. Try each question first; the answers are in the next section.

Question 1 — Definition

Distinguish, in three sentences, between TaRMS and the Self-Service Portal (SSP). Identify which is taxpayer-facing and which is ZIMRA-internal, and explain how data flows between them.

Question 2 — Statutory authority

By what legal authority is electronic filing through the SSP mandatory in Zimbabwe? Identify the specific section(s) of the relevant Act(s) that combine to make non-use of TaRMS a breach of the law.

Question 3 — Scenario (SME)

Lily, a sole trader registered for Presumptive Tax, crosses the VAT threshold of USD 25,000 in May 2026. She wishes to register for VAT, hire two employees subject to PAYE, and continue her presumptive-tax obligations until formally deregistered. How many tax types will appear on her Taxpayer Profile after she finishes onboarding the new heads, and which SSP module does she use to add the VAT registration? Refer to the relevant lesson by number.

Question 4 — Scenario (Corporate)

An Accountant at Cairns Foods (Pvt) Ltd is dismissed for misconduct on 25 April 2026. She had been an Assignee on the Cairns Foods TIN with the Returns Clerk role. From a TaRMS-control perspective, what are the three steps the Tax Manager should take before close of business on 25 April, and which SSP module do those steps live in?

Question 5 — Architectural reasoning

Explain why the Single Account architecture (one consolidated wallet across all tax heads) is preferable to the legacy model (separate ZIMRA bank account per tax head) from the perspective of (a) the taxpayer, and (b) the Commissioner-General. Give one disadvantage from each perspective.

Answer 1

TaRMS (Tax and Revenue Management System) is the back-office operational platform used by ZIMRA officers internally; it is not exposed to the public. The SSP (Self-Service Portal, at mytaxselfservice.zimra.co.zw) is the taxpayer-facing web application that provides a permissioned window into the same TaRMS database. Data flows in real time: a return submitted via the SSP lands in TaRMS instantly, and an officer’s assessment posted in TaRMS becomes visible to the taxpayer on the SSP at the same moment.

The relationship is identical to SARS’s eFiling fronting the SARS Service Manager system. The two are not duplicates of each other; they are two views of the same data, governed by user permissions.

Answer 2

The mandatory-use of TaRMS rests on three statutory pillars combined:

1. Section 4 of the Revenue Authority Act [Chapter 23:11] establishes ZIMRA as the Authority charged with assessing, collecting, and enforcing all national revenue.
2. Section 34B of the Revenue Authority Act (as substantially amended by the Finance Act 2025) authorises the Commissioner-General to prescribe the form and manner in which returns, payments, registrations, and applications must be lodged.
3. Section 37 of the Income Tax Act [Chapter 23:06] imposes the substantive obligation on every taxpayer to render returns “in such form and manner as the Commissioner may prescribe”. The same form-and-manner formula appears in the VAT Act and Capital Gains Tax Act.

By Public Notice issued in October 2023 and reinforced periodically, ZIMRA prescribed TaRMS/SSP as the channel. A taxpayer who refuses to use TaRMS is therefore in breach of section 37 (read with section 34B), with attendant penalties under the Income Tax Act. The South African case Mr A v. Commissioner for SARS (Tax Court 2020, IT 24502) is persuasive on the principle that a taxpayer’s preference for paper does not override a Commissioner’s prescription.

Answer 3

After full onboarding, Lily’s Taxpayer Profile will show three tax types simultaneously:

1. Presumptive Tax — Informal Traders (existing)
2. VAT (newly added)
3. PAYE (newly added)

Note that crossing the VAT threshold does not automatically extinguish her presumptive-tax registration; she remains liable until she actively deregisters that head (Lesson 2.3) and ZIMRA approves the change. In the meantime she could, in theory, owe under both regimes — but in practice ZIMRA’s practice notes treat the move from presumptive to VAT as a single transition once the VAT registration takes effect.

The SSP path to add VAT is: Taxpayer Information → Taxpayer Profile → Tax Type → New Tax Type → VAT → Open. This is treated end-to-end in Lesson 2.2. Once VAT is added, she should review and, where appropriate, initiate the Tax Type deregistration of Presumptive Tax (Lesson 2.3).

Answer 4

The Tax Manager must take all three steps before close of business on 25 April 2026:

1. Remove the dismissed accountant from the Assignees list. Path: Assignee Management → Assignees → (select the user) → Remove / Delete. This terminates her access to the Cairns Foods TIN immediately. (Lesson 3.4.)
2. Audit the Returns Clerk role for any in-flight Drafts. Path: Tax Return Management → Drafts. Open and review every draft she had in progress; either complete and submit, or discard. Drafts are not lost on Assignee removal but they should be reviewed by another authorised user.
3. Audit the History tab. Path: Taxpayer Information → Taxpayer Profile → History. Confirm there has been no recent profile change (e.g., bank-detail change on the Single Account) initiated by the dismissed user that needs to be reversed. (Lesson 2.1 and 2.4 reference the History tab.)

All three steps live in the Assignee Management, Tax Return Management, and Taxpayer Information modules respectively. Pitfall #6 in Section F warns of the cost of skipping step 1.

Answer 5

For the taxpayer: The Single Account dramatically simplifies cash management. One bank account, one balance, one reconciliation. Rebalancing across tax heads is automatic, removing the cash-flow trap of having credit balances on one head while in arrears on another. Disadvantage: Loss of granular control — a payment made specifically for VAT can be allocated by TaRMS to PAYE under priority rules unless the taxpayer correctly populates RefNum and Transaction Purpose at payment time. Hence Pitfall #7.

For the Commissioner-General: The Single Account gives ZIMRA a single consolidated view of every taxpayer’s position, making targeted recovery action far easier. It also removes a fraud vector: under the legacy model, a taxpayer could deliberately overpay one head to manufacture a refund and then under-declare elsewhere. Disadvantage: Where allocation rules are misapplied (e.g., interest accruing on what was a clerical mis-allocation), disputes spike, putting pressure on the objection process under section 62 of the Income Tax Act.

This is a foundational policy question. There is no single “right” answer; what matters is that the learner can articulate the trade-offs clearly.

• TaRMS = back-office, SSP = front-of-house. Two views, one database, one source of truth.
• The TIN is the spinal column. One taxpayer = one TIN. Multiple TINs are defects to be merged, not lived with.
• The Taxpayer Profile has eight tabs. General Information, Tax Type, Partnership, Business Details, Branches, Authorised Persons, Tax Agent Activity, History — covered in depth in Lesson 2.1.
• The Single Account replaces per-tax-head bank accounts. One wallet, two currencies (ZWG and USD), priority-driven allocation. Use RefNum and Transaction Purpose at payment time to direct allocation.
• The legal mandate is Revenue Authority Act s. 4 + s. 34B + Income Tax Act s. 37, plus parallel form-and-manner provisions in the VAT Act and CGT Act, plus ZIMRA Public Notices designating TaRMS as the prescribed channel from October 2023.
• The Finance Act 2025 formalised dual-currency reporting and tightened Tax Agent licensing. The Finance Bill 2026 proposes to extend mandatory e-filing to presumptive-tax categories.
• Different taxpayer groups use TaRMS at different intensities. A salaried individual may log in once a year; a tax agent logs in fifty times a month. The course is calibrated for the SME persona; corporates and agents will use the same lessons in greater depth.
• The most common onboarding pitfalls are administrative, not technical: wrong email, multiple TINs, dormant assignees, wrong currency selection. Section F is the practitioner’s checklist.
• Mental model first, clicks second. The diagram in Section C7 should be in your head before you log in — every screen is a window onto one of those nine arrows.
• Continuity: Lesson 1.2 next walks through logging in, navigating the dashboard, and switching TINs. Lesson 1.3 covers downloading TIN and VAT certificates — the simplest action a taxpayer ever takes on the SSP, and a confidence-building exercise before Module 2 begins.