The problem is with the system's architecture, and the scalability of load balancing which I think IRAS did a very poor job. If the website can't meet the SLAs, they shouldn't even be introducing it :sticktong.
It's called stubborness. Everything must be computerized, I've seen enough of these when working already. Everybody wants to move forward but nobody wants to spend time and effort in doing it. Just wants to reap the profits ASAP.
Anyway, they only up the system once a year to do these collections, making it paperless doesn't save paper, ink, printers, pens etc. Staffs are needed to print the efiles, envelop it, send back to us etc. So actually more costs. Server maintenance etc.