The institution specifies a model connecting the main operational processes involved in contribution collection and compliance and including the information flow between processes.

If the national system assigns contribution collection responsibilities to multiple institutions and some processes are distributed (i.e. carried out by several institutions), the model should capture these characteristics and represent them appropriately. In particular, the model should indicate the entity responsible for the processes and how outside processes relate to the institution’s internal ones, and which internal organization is responsible for coordination with the outside entity.