Development of an Automated Tax Deadline Notification System via LINE for Accounting Firms Using Event-Driven and Dynamic Rule-Based Architecture

Abstract

This study presents the Automated Tax Deadline Notification System via LINE for Accounting Firms Using Event-Driven and Dynamic Rule-Based Architecture, a web-based system that calculates tax filing deadlines from configurable rules and notifies staff and supervisors through LINE when task-state events occur. Exploratory interviews with a supervisor and two accounting staff at an accounting firm in Chiang Mai, Thailand identified problems that recur in every monthly and annual filing cycle: misremembered deadlines for clients with non-standard fiscal years, spreadsheet formula errors and public holidays ignored in manual date calculation, and no central view of filing status. Tax rules are stored as data, so supervisors can add or modify rules without changing source code or redeploying the system. A daily scheduled event triggers rule evaluation and task generation, and an alert is sent only when a task meets a state condition, such as being unfiled seven days or one day before its due date; a task still unfiled on or after its due date is escalated to the supervisor. Development followed ISO/IEC TR 29110-5-1-2:2011 over 24 weeks. All 134 functional and non-functional test cases passed, including tests confirming that edited rules take effect in the next calculation without a restart, and User Acceptance Testing (UAT) with three real users across 21 scenarios met the 100% pass criterion. The supervisor’s time to configure tax rules fell from 300 s to 120 s over three trials. Because firm-specific knowledge is held as data, the design can be reused by other firms and for other deadline-driven compliance tasks.