Abstract:
A system for maintaining a record of the postage that has been applied to a mail piece and the characteristics of the mail piece and the contents of the mail piece that identify the amount of value added tax that is included in the postage. The value added tax mail monitoring system includes: a plurality of mailers digital units that stores unique information contained in a postal indicia affixed to mail, wherein the unique information includes the amount of value added tax paid for each piece of mail; a plurality of postal units that reads and stores the unique information contained in the postal indicia; and a data center that receives information stored by the mailers units and the unique information read by the postal units to determine if a proper amount of value added tax has been paid for servicing and handling the mail.

Description:
CROSS REFERENCE TO RELATED APPLICATIONS 
     Reference is made to commonly assigned co-pending patent application Docket No. E-785 filed herewith entitled “Method And Apparatus For Detecting Misuse Of A Postal Indicia” in the names of Ronald P. Sansone and Robert A. Law, Jr.; and Docket No. E-853 filed herewith entitled “A System For Capturing information From A Postal Indicia Producing Device So As To Correct Improperly Paid Mail Pieces” in the names of Ronald P. Sansone and Robert A. Law, Jr. 
     FIELD OF THE INVENTION 
     The invention relates generally to the field of postage devices and more particularly to the obtaining of the payment of value added taxes for mail pieces and the refund for value added taxes that did not have to be affixed to mail pieces. 
     BACKGROUND OF THE INVENTION 
     Taxes are compulsory payments by persons or organizations to the government. Even though governments receive payments from other sources such as publicly owned electric power facilities or the sale of timber from public lands, reparations, or from gifts, taxes are the most important source of government revenue. The revenue collected is used by the government to support itself and to provide public services. 
     Economic activity, in a modern market economy, is varied and complex and governments have exercised great ingenuity in devising instrumentality&#39;s of taxation to match the complexities. As a result there is no simplified classification of taxes that is considered satisfactory for all purposes. 
     One type of tax used by many governments is a value added tax. A value added tax (VAT) is a tax based on the difference between the cost of materials and other expenses involved in the manufacture of a product and the ultimate value of the finished article. The tax is imposed at various stages in the production process and thus tends to spread the tax burden among several firms. It is an accurate gauge of an industry&#39;s importance because it managers a firm&#39;s contribution to the economy rather than its gross sales. In operation, the tax is applied at a fixed rate of the value of a product after all costs of manufacture are deducted. 
     The value added tax (VAT) was instituted in France during 1954 and since then has been adopted by Germany, Italy and other western European countries. Currently, some countries have a value added tax that is applied for postal services, i.e. the use of stamps, the use of postal indicia, postal insurance, trace mail, Cash On Delivery, postage meter refills, next day letters, etc. The tax is applied selectively, for instance in some countries the tax is due on letters and not on parcels and in other countries the tax is due on parcels and not on letters. Thus, there is no universality in the taxation of value added taxes due on letters and parcels. 
     During 1991, Canada instituted a value added tax that the Canadians call the Goods And Services Tax (GST). All postal rates and rates for additional services, except money Order fees are subject to the 7% federal GST and to the Provincial Sales Tax where applicable. Canadian Indians and Provincial governments are exempt from paying the GST. Mail addressed to foreign destinations requiring total shipping charges of $5.00 or more (single item or a cumulative purchase) and products ordered from and shipped directly by Canadian Post to a foreign destination, such as Philatelic and Retail products, are not subject to the GST. 
     The person or entity who authorized the sending of the mail piece rather than the mass mailer who prepared the mail piece is liable for the payment of the value added tax. If an excess amount of value added tax is paid government forms must be completed to recollect an overpayment. Many countries also require a party to maintain a record of the postage that has been applied to the mail piece and the amount of value added tax that is included in the postage. Thus, a complex and time consuming effort is required to obtain a refund for the over payment of excess postal value added taxes. 
     SUMMARY OF THE INVENTION 
     The present invention overcomes the disadvantages of the prior art by providing a system for maintaining a record of the postage that has been applied to a mail piece and the characteristics of the mail piece and the contents of the mail piece that identify the amount of value added tax that is included in the postage. The value added tax mail monitoring system includes: a plurality of mailers digital units that stores unique information contained in a postal indicia affixed to mail, wherein the unique information includes the amount of value added tax paid for each piece of mail; a plurality of postal units that reads and stores the unique information contained in the postal indicia; and a data center that receives information stored by the mailers units and the unique information read by the postal units to determine if a proper amount of value added tax has been paid for servicing and handling the mail. 
    
    
     BRIEF DESCRIPTION OF THE DRAWINGS 
     FIG. 1 is a drawing of a mail piece containing a postal indicia having a unique series of numbers; 
     FIG. 2 is a drawing of a mail piece containing a information based postal indicia (IBI) having a unique series of numbers; 
     FIG. 3 is a block diagram of the apparatus of this invention; 
     FIG. 4 is a flow chart showing how meter management computer  54  communicates with meters  50  and  51 ; 
     FIG. 5 is a flow chart showing how meter management computer  54  communicates with meter  52 ; 
     FIG. 6 is a flow chart showing how metered mail management computer  57  of the metered mail data center communicates with postal computer  71 ; and 
     FIGS. 7-11 is a flow chart showing how data uploaded from data bases  56  and  59  are used by computer  57  to generate reports. 
    
    
     DETAILED DESCRIPTION OF THE PREFERRED EMBODIMENT 
     Referring now to the drawings in detail, and more particularly to FIG. 1, the reference character  11  represents a mail piece that has a recipient address field  12  and a sender address field  13 . A postal indicia  14  that was made by a electronic meter is affixed to mail piece  11 . Indicia  14  contains a dollar amount  15 , the date  16 , that postal indicia  14  was affixed to mail piece  11 , the place the mail piece was mailed from  17 , the postal meter serial number  18  an eagle  19 , a piece count  10 , the type of mail piece  9 , i.e., a first class mail piece for which a value added tax has been paid, a country code  8 , i.e. the code of the country to which mail piece  11  is going to be delivered and a security code  20 . Security code  20  is a unique number that is derived from address field  12  and information contained in the postage meter that affixed indicia  14 . The manner in which security code  20  is obtained is disclosed in the Sansone et al U.S. Pat. No. 4,831,555 entitled “Unsecured Postage Applying System”, herein incorporated by reference. The time that indicia  14  was set to be affixed to mail piece  11  is indicated in spaces  21 ,  22 ,  23  and  24 . Space  21  represents hours in military time i.e., 14 equals 2:00 PM. Space  22  represents minutes i.e. , 23 minutes after the hour, space  23  represents seconds and space  24  represents hundredths of a second. An additional number indicating the owner of the contents of mail piece  11  is stored in electronic postage meter  50  (described in the description of FIG.  3 ). The additional number may be the tax identification number of the owner of the contents of mail piece  11 , i.e., 11123067701. 
     FIG. 2 is a drawing of a mail piece containing a USPS Information-Based Indicia (IBI)  24 . Indicia  24  may be affixed by a printer that was coupled to a postal security device and a computer. Indicia  24  may also be produced by a personal computer that is coupled to a data center. Mail piece  7  has a recipient address field  12  and a sender address field  13 . indicia  24  contains a dollar amount  26 , the date  27  that postal indicia  24  was affixed to mail piece  7 , the place  28  that mail piece  7  was mailed, the postal meter serial number  29 , a two-dimensional encrypted bar code  30 , a Facing Identification Mark (FIM)  31  and a security code that is contained within code  30 . The manner in which the security code is obtained is disclosed in the Sansone et al U.S. Pat. No. 4,831,555 entitled “Unsecured Postage Applying System”, herein incorporated by reference. The time that indicia  24  was set to be affixed to mail piece  7  is contained in bar code  30 . The type of mail is also contained within bar code  30 , i.e., a first class mail piece for which a value added tax has been paid. The country code is also contained within bar code  30 . The country code is the code of the country to which mail piece  7  is going to be delivered. An additional number indicating the owner of the contents of mail piece  7  is stored in a personal computer meter  51  or in virtual meter  52  (described in the description of FIG.  3 ). The additional number may be the tax identification number of the owner of the contents of mail piece  7 . 
     FIG. 3 is a block diagram of the apparatus of this invention. Meter  50  is an electronic postage meter coupled to an electronic interface unit (EIU). Personal computer  51  is a personal computer coupled to a postal security device (PSD) and a printer. Virtual meter  52  is a personal computer coupled to a printer. Meter  50  may be used to produce mail piece  11  and indicia  14  (described in FIG.  1 ). Meters  51  and  52  may be used to produce mail piece  7  and indicia  24  (described in FIG.  2 ). 
     Meters  50 ,  51  and  52  are coupled to modem  53 . During a meter upload or meter refill, i.e., when additional funds are added to the register of meter  50  (described in FIG.  2 ), or when additional funds are added to the personal security device of meter  51 , or when funds are added to the memory of the personal computer of meter  52 , one or more (described in FIG. 2) unique meter mail piece numbers are uploaded to meter management computer  54  via modem  53 . 
     A unique meter mail piece number comprises: the meter serial number; the date the postal indicia was affixed to the mail piece; the time in hours, minutes, seconds and parts thereof that the indicia was set to be affixed to the mail piece; a piece count; the amount of postage affixed to the mail piece; the type of mail piece; the country code of the country where the mail piece is going to be delivered and an additional number that identifies the owner of the owner of the contents of the mail piece. The additional number may be the tax identification number of the owner of the contents of the mail piece. The additional number is not printed on the mail piece. Thus, the unique meter mail piece number for mail piece  11  of FIG. 1 would be: PB 4445411 021897 1423069 0045 00320 102 001 11123067701. 
     Computer  54  stores the unique meter mail piece numbers and transmits them to uploaded mailer unique meter mail piece number data base  56 . Meter accounting process data base  55  is used to manage and maintain the inner workings of meters  50 ,  51  and  52 . Data base  56  stores the unique meter mail piece numbers for meters  50 ,  51  and  52  for each mailer. 
     After mail pieces  11  are posted and reach an entry post office, an optical character recognition scanner  65  at the entry post office, scans mail piece  11  and captures data appearing on mail piece  11 . Then mail piece  11  is routed and transported by the normal postal process  66 . After mail piece  11  is transported to the exit post office, mail piece  11  is delivered by the current postal delivery process  67  to recipient  68 . 
     Mail piece data concentrator  69  receives data captured from scanner  65 , process  66  and process  67 . Concentrator  69  concentrates the information it collects and organizes the information into files. Concentrator  69  provides information files to postal computer  71 . 
     The information files will be transmitted from computer  71  to modem  70  and then from modem  70  to modem  64 . Modem  64  will convey the information files to metered mail data management computer  57 . Computer  57  will format  10  the information files into unique postal mail piece numbers. 
     A unique postal mail piece number comprises: the meter serial number that affixed the indicia on the mail piece; the date the postal indicia was affixed to the mail piece; the time in hours, minutes, seconds and parts thereof that the indicia was set to be affixed to the mail piece; a piece count; the amount of postage affixed to the mail piece; the type of mail piece, and the country code of the country where the mail piece is going to be delivered. Thus, the unique postal mail piece number for mail piece  11  of FIG. 1 would be: PB 4445411 021897 1423069 0045 00320 102 001. 
     Computer  57  stores the unique postal mail piece numbers in uploaded postal mail piece data base  59 . Computer  57  will: read the stored numbers from uploaded mailer mail piece data base  56  and uploaded postal data base  59 ; locate the mail piece that corresponds to the stored numbers; and decide whether or not a VAT has been paid for the mail piece that corresponds to the stored numbers. If a VAT has been paid for the mail piece that corresponds to the stored numbers, the stored numbers are stored in VAT mail piece data base  60 . If a VAT has not been paid for the mail piece that corresponds to the stored numbers, the stored numbers are stored in no VAT required mail piece data base  61 . Computer  57  will apply the regulations, rates and rules in postal rules and rates data base  58  to the information stored in data bases  60  and  61  and determine if the VAT has been applied to the correct mail pieces. 
     After applying the information contained in data base  58  with the information contained in data bases  60  and  61  computer  57  will generate a report that will be stored in report process and account archive data base  63 . The above report will indicate: the mail pieces that have paid too much VAT; the mail pieces that have paid insufficient VAT; the mail pieces that have paid no VAT and should have paid VAT; and the mail pieces that have paid VAT and should not have paid VAT. 
     FIG. 4 is a flow chart showing how meter management computer  54  communicates with meters  50  and  51 . This program is stored in computer  54 . The program begins in decision block  200 . Block  200  determines if remote process services have been requested. If remote process services have been requested, the program goes to block  202  the remote service screens. 
     Then the program goes to decision block  210 . Block  210  determines whether or not the user has selected to refill meter  50  or  51 . If the user has selected to refill meter  50  or  51  the program goes to block  212  to refill meter  50  or  51 . Now the program goes to decision block  214 . Block  214  determines whether or not meter  50  or  51  has been refilled. If block  214  determines that the refill process has not been completed the program goes to block  216  communication process. 
     The communication process performs a refill process by communicating with meter management computer  54  via modem  53 . If block  214  determines that the refill process has been completed, the program goes to block  220  to determine whether or not the usage buffer is empty. If the usage buffer is not empty the program goes to block  222  where the meter usage batch files are uploaded with the content owners identification. If the usage buffer is empty the program goes to block  240 . 
     Now the program goes to decision block  224 . Block  224  determines whether or not the usage batch files have been uploaded with the content owner&#39;s identification. If the batch files have not been uploaded with the content owner&#39;s identification, the program goes to block  216  communication process. If the batch files have been uploaded with the content owner&#39;s identification, the program goes to block  225 . Block  225  resets the usage buffers. Then the program goes to decision block  240 . Decision block  240  determines whether or not the usage buffers are empty. If the usage buffers are not empty, the program goes to the input of block  202 . If the usage buffers are empty, the program ends. 
     FIG. 5 is a flow chart showing how computer  54  communicates with meter  52 . This program is stored in computer  56 . The program begins in decision block  300 . Block  300  determines if remote process services have been requested. If remote process services have been requested, the program goes to block  302  the remote service screens. 
     Then the program goes to decision block  310 . Block  310  determines whether or not the user has selected a refill of virtual meter  52 . If the user has selected a meter refill, the program goes to block  312  to allow meter  52  to purchase indicia. Now the program goes to decision block  314 . Block  314  determines whether or not meter  52  has completed purchasing indicia. If block  314  determines that meter  52  has completed purchasing indicia, the program goes to decision block  320 . If block  314  determines that meter  52  has not completed purchasing indicia, the program goes to block  316  communication process. 
     The communication process recharges meter  52  by communicating with meter management computer  54  via modem  53 . If block  310  determines that the user has not selected the meter refill the program goes to block  320 . Block  320  determines whether or not the usage buffer is empty. If the usage buffer is not empty the program goes to block  322  where the usage files are uploaded with the content owners identification. If the usage buffer are empty the program goes to block  340 . 
     Now the program goes to decision block  324 . Block  324  determines whether or not the usage files have been uploaded with the content owners identification. If the files have not been uploaded with the content owners identification the program goes to block  316  communication process. If the files have been uploaded with the content owners identification the program goes to block  325 . Block  325  resets the usage buffers. Then the program goes to decision block  340 . Decision block  340  determines whether or not the usage buffers are empty. If the usage buffers are not empty the program goes to the input of block  302 . If the usage buffers are empty the program ends. 
     FIG. 6 is a flow chart showing how metered mail management computer  57  of the metered mail data center communicates with postal computer  71 . The program begins at block  330 . Block  330  determines whether or not computer  71  is scheduled to transmit information to computer  57 . If block  330  determines that computer  71  is not scheduled to transmit information to computer  57 , the program goes back to the input of block  330 . If block  330  determines that computer  71  is scheduled to transmit information to computer  57 , the program goes to block  332 . Block  332  selects the meter provider, i.e., Pitney Bowes Inc. 
     Then the program goes to block  334 . Block  334  transfers the unique postal mail piece numbers read by the post and concentrated by concentrator  69 . At this point the program goes to block  336 . Block  336  determines whether or not the unique postal mail piece numbers read by the post, for a specific meter provider, and concentrated by concentrator  69  have been transferred. If block  336  determines that the unique postal mail piece numbers read by the post, for a specific meter provider, and concentrated by concentrator  69  have been transferred the program goes back to the input of block  330 . If block  336  determines that the unique postal mail piece numbers read by the post, for a specific meter provider, and concentrated by concentrator  69  have been transferred the program goes to communication process  366 . Communication process  366  transmits the unique postal mail piece numbers read by the post, for a specific meter provider, concentrated by concentrator  69  and stored in computer  71  to metered mail management computer  57  via modems  70  and  64  or any other communications channel known in the art. 
     FIGS. 7-11 is a flow chart showing how data uploaded from data bases  56  and  59  are used by computer  57  to generate reports. The program begins in FIG. 7 when computer  57  is asked to start a process request. Then the program goes to decision block  445 . Block  445  determines whether or not it is time to start the process. If block  445  determines it is not time to start the process the program goes back to the input of block  445 . If block  445  determines it is time to start the process the program goes to the input of block  446 . Block  446  locates the next unprocessed unique meter mail piece number record from data base  56 . The records stored in data base  56  were produced by each meter at a specific time. Thus, for each meter the records are ordered by time. Then the program goes to block  448  to find the matching unique postal mail piece record in block  449  that corresponds for the record selected from data base  56 . The unique meter mail piece number found in data base  56  for mail piece  11  would be: 
     PB 4445411 021897 1423069 0045 00320 102 001 11123067701. 
     The unique postal mail piece number found in data base  449  for mail piece  11  would be: 
     PB 4445411 021897 1423069 0045 00320 102 001. 
     The common data fields for mail piece  11  would be: 
     PB 4445411 021897 1423069 0045 00320 102 001. 
     Now the program goes to decision block  450 . Block  450  determines whether or not the common data fields for the unique meter mail piece number found in data base  56  agrees with the common data fields for the unique postal mail piece number found in data base  449 . If block  450  determines that the common data fields do not agree the program goes to block  451 . Block  451  links the unique meter mail piece numbers that were not found and the unique postal mail piece numbers that were not found. Then the program stores the numbers that were not found in errors data base  452 . An operator may review the records contained in data base  452  and attempt to reconstruct the data fields to remove the errors. If block  450  determines that the common data fields do agree the program goes to block  453 . 
     Block  453  merges the unique meter mail piece number with the unique postal mail piece number. The merged number for mail piece  11  would be: 
     PB 4445411 021897 1423069 0045 00320 102 001 11123067701. This number would be called the standardized data string. The standardized data string will be stored in data buffer  454  and then in standardized data string data base  455 . Then the program goes to decision block  456 . Decision block  456  determines whether or not the program has completed storing the standardized data strings. If the program has not completed storing the standardized data strings the program goes back to the input of block  446 . If the program has completed storing the standardized data strings the program goes to the input of block  500  (FIG.  8 ). 
     In block  500  the program locates the next unprocessed standardized data string record. Then the program goes to block  502  to apply rules, compute tax and add the computed tax to the record. In performing the foregoing, block  502  receives information from rules rates data base  58 , content owners data base  501  and standardized data string file data base  455 . The program will go back to block  455  to obtain the next file from data base  455 . The program will also go to decision block  505 . Decision block  505  determines whether or not the record contains a tax. If block  505  determines that the record indicates that the incorrect value added tax was paid, the standardized data string for that file is stored in data base  61 . If block  505  determines that the record indicates that the correct value added tax was paid or if no value added tax is to be paid, the standardized data string for that file is stored in data base  60 . Then the program goes to decision block  506 . Decision block  506  determines whether or not the standardized data string has been processed from block  455 . If there is another standardized data string from block  455  to be processed the program goes back to the input of block  500 . If there is not another standardized data string from block  455  to be processed the program goes to the input of block  551  (FIG.  9 ). 
     In block  551  the program locates the next unprocessed standardized data string record. Then the program goes to block  552  to compute the value added tax and compare the computed tax to the tax indicated as paid in the postal indicia. In performing the foregoing, block  552  receives information from rules rates data base  58 , content owners data base  501  and standardized data string file data base  455 . The program will go to decision block  553 . Decision block  553  determines whether or not the computed value added tax matches the value added tax paid for in the postal indicia. If block  553  determines that the record indicates that the correct value added tax was not paid, the standardized data string for that file is stored in block  570  and in data base  61 . If block  553  determines that the record indicates that the correct value added tax was paid or if no value added tax is to be paid, the standardized data string for that file is stored in block  560  and in data base  60 . Then the program goes to decision block  554 . Decision block  554  determines whether or not there are additional standardized data strings in block  455  to be processed. If there is another standardized data string from block  455  to be processed the program goes back to the input of block  551 . If there is not another standardized data string from block  455  to be processed the program goes to the input of block  601  (FIG.  10 ). 
     In block  601  the program locates the next unprocessed meter account. Then the program goes to blocks  561 ,  520  and  570  to receive correct value added tax file information from block  561 , no value added tax due from block  520  and value added tax due information from block  570 . The program will merge the above information and store the totals in block  602 . Then the program will archive the files in report process and account data base  63 . Now the program will go to decision block  603 . Decision block  603  determines whether or not there is another serial number in the meter account to be processed. If block  603  determines that there is another serial number to be processed the program goes back to the input of block  601 . If block  603  determines that there is not another serial number to be processed the program goes to the input of decision block  604 . Decision block  604  determines whether or not there is another meter account to process. If there is another meter account to process the program goes back to the input of block  601  to find the next account. If there is not another serial number to be processed the program goes back to the input of block  445  (FIG. 7) and to the input of block  651  (FIG.  11 ). 
     In block  651  the program locates the next unprocessed meter serial number and mailer mailing address for either the meter user or the owner of the mail piece. Then the program goes to blocks  562  and reports process and account archive data base  63  to respectively receive the meter and tax identification number and the meter usage. The program will format the above information and send the information to a server in block  652 . Then in block  657  entitled messaging server the program will cause computer  57  (FIG. 3) to transmit the information as mail, facsimile, E-mail, etc. 
     Now the program will go to decision block  653 . Decision block  653  determines whether or not there is another serial number to be processed. If block  653  determines that there is another serial number to be processed the program goes back to the input of block  651 . If block  653  determines that there is not another serial number to be processed the program goes to the input of decision block  654 . Decision block  654  determines whether or not there are any additional serial numbers in block  651  to be processed. If block  654  determines that, the standardized data string has not been processed the program goes back to the input of block  651 . If block  654  determines there are no serial numbers to be processed in block  651  the program goes back to the input of block  445  (FIG. 7) and to wait for the resumption of the process. 
     The above specification describes a new and improved value added tax mail monitoring system. It is realized that the above description may indicate to those skilled in the art additional ways in which the principles of this invention may be used without departing from the spirit. It is, therefore, intended that this invention be limited only by the scope of the appended claims.