Help required in developing Wage Return Interface

Below is a part of the requirement:
This XML file will be packed into .zip format and senT to the Tax Authority outside SAP. There are two methods for this there is a BAPI channel and a FOS channel.  SAP recommends all clients to use the FOS channel because for BAPI user-exits are required. The FOS channel allows client to send files via a secured FTP connection. It is the responsibility of client  to send this file via FTP.  This step should be automated.
Kindly let me know what is a FOS channel??.

got it

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