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Customizing Guide:

Withholding Tax Base Amount Accumulation

– For Condition-Based Tax Calculation –

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

Content

1 Purpose of This Guide

3

2 Create Condition Types

3

2.1

Condition Types For Application TX

3

2.2

Condition Types For Application V

4

3 Create New Internal Condition Codes

5

4 Create Mapping of Internal Codes to Condition Types

5

5 Assign internal code to tax group(J_1BTAXGRPCD)

6

6 Create Processing Keys for FI (T007B)

6

7 Assign Tax Accounts to Account Keys

6

8 Define Account Keys for SD (T687)

7

9 Update Calculation Procedures

7

9.1

Update Calculation Procedure FI

7

9.2

Update Pricing Procedure SD

11

10 Customizing of Extended WHT

13

10.1

WHT Types at Payment

14

10.2

WHT Codes

14

10.3

Define Processing Key For Modified Tax Amount

15

10.4

Assign WHT Types to Company Codes

15

10.5

Define Accounts for Withholding Tax to Be Paid Over

15

10.6

Define Official Collection Codes

15

10.7

Assign Condition Types to Withholding Tax Types

16

10.8

Maintain Tax Relevant Classification

16

10.9

Maintain Minimum Base Amount

16

10.10

Maintain Withholding Tax SD Conditions

16

11 FI Tax Codes

16

11.1

Taxes in Tax Codes Used in MM

17

12 SD Tax Codes (View J_1BTXSDCV)

17

13 Nota Fiscal Mapping

17

13.1

Tax Values MM

17

13.2

Tax Values SD

17

14 Master Data Changes

17

14.1

Vendors (Transaction XK02)

17

14.2

Customers (Transaction XD02)

17

15 Tax Rates

18

15.1

Withholding Taxes

18

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

1 Purpose of This Guide

The purpose of this guide is to describe how to technically set up the system for withholding tax base amount accumulation. The prerequisite is that all coding and DDIC changes are already implemented. This means, either the support package that contains the changes is installed, or the changes are implemented manually, following the instructions of the respective Note. For further details, see overview Note 916003 and the related notes mentioned in this note.

After implementation of the support package or the Note, there are still manual steps necessary to work with the new taxes. These manual steps are described in this guide.

2 Create Condition Types

New condition types have to be created. The following classes of condition types are affected:

Tax code conditions (activation of withholding tax related to base amount accumulation)

Conditions with WHT codes (specific for SD)

2.1 Condition Types For Application TX

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings -> Check Calculation Procedure -> Define Condition Types and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

2.1.1 Tax Code Conditions

Cond. Class:

Calculat. Type: A (Percentage)

D (Taxes)

Cond. Category:

1 (Jur. Level 1)

Access Seq.:

MWST

Manual Entries: D (Not possible to process manually) Item Condition: X

Delete fr. DB:

B (without popup)

Cond. Type

Description

ICOQ

COFINS WHT Accum. COFINS WHT SD – Accu General WHT - Accum. General WHT SD – Acc IR WHT - Accum. IR WHT SD - Accum. PIS WHT - Accum. PIS WHT SD - Accum. CSLL WHT - Accum. CSLL WHT SD - Accum.

ICW5

IGEQ

IGW5

IIRQ

IRW5

IPSQ

IPW5

ICSQ

ISW5

2.1.2 WHT Accumulation flag

Cond. class :

A

Taxes

Calculat.type:

A

Percentage

Cond.category:

1

Tax

Access seq. :

BRWT (Brazil WHT)

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

Manual entries:

D (Not possible to process manually)

Item Condition:

X

delete fr. DB:

B without popup

Cond.

Description

BW51

WHT Acc. Flag

2.1.3 Nota Fiscal Mapping Conditions With Manually Created

Condition Records

Cond. Category:

Manual Entries: D (Not possible to process manually) Item Condition: X

Delete fr. DB:

1 (Jur. Level 1)

B (without popup)

Cond.

Description

Acc.Seq.

Co.Class

Cal.Type

RefCon

RefApp

BXWA

BR WHT Acc Base Amt

BRB1

D

A

   

With transaction FV11, create a condition record for this condition type with rate 100% and tax code ‘SD’.

2.2 Condition Types For Application V

Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define condition types -> Maintain Condition Types and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

2.2.1 Tax Code Conditions

Cond. Class:

Calculat. Type: A (Percentage)

D (Taxes)

Cond. Category:

1 (Jur. Level 1)

Access Seq.:

MWST

Manual Entries: D (Not possible to process manually) Item Condition: X

Delete fr. DB:

B (without popup)

Tax Type

Description

ICW5

COFINS WHT SD – Acc General WHT SD – Acc PIS WHT SD - Accum. IR WHT SD - Accum. CSLL WHT SD - Accum.

IGW5

IPW5

IRW5

ISW5

2.2.2 WHT Code Conditions

Cond. Class:

Calculat. Type: A (Percentage) Cond. Category: D (Tax)

Access Seq.:

Manual Entries: D (Not possible to process manually) Item Condition: X

Delete fr. DB:

W (Wage Withholding Tax)

J1AG (Arg.: Tax Relev. Clas)

B (without popup)

Tax Type

Description

ICW6

COFINS WHT code Accu PIS WHT code Accu CSLL WHT code Accu IR WHT code Accu General WHT code Accu

IPW6

ISW6

IRW6

IGW6

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

2.2.3 WHT Accumulation flag

Cond. class :

D

Taxes

Calculat.type:

A

Percentage

Cond.category:

D

Tax

Access seq. :

BRWT (Brazil WHT)

Manual entries:

D (Not possible to process manually)

Item Condition:

X

delete fr. DB:

B without popup

Cond.

Description

BW51

WHT Acc. Flag

2.2.4 Nota Fiscal Mapping Conditions

Cond. Class:

Calculat. Type: B (Fixed amount)

A (Discount or surcharge)

Cond. Category:

1 (Jur. Level 1)

Access Seq.:

(empty)

Manual Entries: D (Not possible to process manually) Item Condition: X

Delete fr. DB:

B (without popup)

Cond.

Description

BXWT

BR WHT Base Amount BR WHT Acc Base Amt

BXWA

3 Create New Internal Condition Codes

Internal TC Code

Description

TaxGrp

WHT_ACCUMULATION

Withholding tax accumulation Withholding Tax COFINS Accumulation Active Withholding Tax CSLL Accumulation Active Withholding Tax General Accumulation Active Withholding Tax IR Accumulation Active Withholding Tax PIS Accumulation Active

WHT

WHT_ACTIVE_COFINS_ACC

WACO

WHT_ACTIVE_CSLL_ACC

WACS

WHT_ACTIVE_GEN_ACC

WAT

WHT_ACTIVE_IR_ACC

WAIR

WHT_ACTIVE_PIS_ACC

WAPI

4 Create Mapping of Internal Codes to Condition

Types

Internal TC Code

App

CTyp

WHT_ACCUMULATION

TX

BW51

WHT_ACCUMULATION

V

BW51

WHT_ACTIVE_COFINS_ACC

V

ICW6

WHT_ACTIVE_CSLL_ACC

V

ISW6

WHT_ACTIVE_GEN_ACC

V

IGW6

WHT_ACTIVE_IR_ACC

V

IRW6

WHT_ACTIVE_PIS_ACC

V

IPW6

Create Entries in J_1BAJ Transaction SM30: maintain the view J_1BAJV

Tax Type

Tax Group

Description

WHT

Offset

ICOQ

WACO

COFINS WHT - Accumulated CSLL WHT - Accumulated General WHT - Accumulated

X

 

ICSQ

WACS

X

IGEQ

WAT

X

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

IIRQ

WAIR

IR WHT - Accumulated PIS WHT - Accumulated COFINS WHT SD - Accumulated General WHT SD - Accumulated PIS WHT SD - Accumulated IR WHT SD - Accumulated CSLL WHT SD - Accumulated

X

IPSQ

WAPI

X

ICW5

WACO

X

IGW5

WAT

X

IPW5

WAPI

X

IRW5

WAIR

X

ISW5

WACS

X

5 Assign internal code to tax group(J_1BTAXGRPCD)

If you have applied the support package this step is not necessary. Transaction SE11 -> Select table J_1BTAXGRPCD for display. Follow the menu path Utilities -> Table contents -> Create entries.

Tax Group

Internal Code

WACO

WHT_ACTIVE_COFINS_ACC

WACS

WHT_ACTIVE_CSLL_ACC

WAIR

WHT_ACTIVE_IR_ACC

WAPI

WHT_ACTIVE_PIS_ACC

WAT

WHT_ACTIVE_GEN_ACC

6 Create Processing Keys for FI (T007B)

New processing keys (account keys) have to be created to post taxes to separate accounts and to identify withholding tax amounts in the normal tax calculation.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings -> Check and Change Settings for Tax Processing and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Tax Type:

2 (input tax)

Not deductible:

X

Posting indicator: 3 (Distribute to relevant expense/revenue items)

Processing Key

Description

WAC

COFINS WHT - Accu General WHT – Accu IR WHT – Accu PIS WHT – Accu CSLL WHT - Accu

WAG

WAI

WAP

WAS

Tax type:

1 (output tax) space

Non deductible:

Posting indicator: 2 (separate line item)

Processing Key

Description

WG5

General WHT - Accu Cofins WHT – Accu IR WHT - Accu PIS WHT - Accu CSLL WHT – Accu

WC5

WI5

WP5

WS5

7 Assign Tax Accounts to Account Keys

Assign the same G/L account you have assigned to the account keys which are not related to accumulation. For instance if you have assigned G/L account 177011 to account key WC3,

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

please assign 177011 to account key WC5. Same rule applies for account keys WC5, WG5, WI5, WP5, and WS5.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchasing -> Posting -> Define Tax Accounts select an entry, specify the relevant Chart of accounts and maintain the G/L account. Finally, save all new entries.

Posting Keys: 40 – 50

Account Key

Account

WC5

177011

WG5

177022

WI5

177021

WP5

177013

WS5

177020

8 Define Account Keys for SD (T687)

Transaction SM30: maintain the view V_T687, Application V

Account Key

Description

WC5

Cofins WHT

WG5

General WHT

WI5

IR WHT

WP5

PIS WHT

WS5

CSLL WHT

9 Update Calculation Procedures

9.1 Update Calculation Procedure FI

The FI calculation procedure below is based on SAP sample delivery TAXBRJ. The new or modified entries are shown in red. Adapt the calculation procedure that you use in a corresponding way or create a copy of the old one and adapt the new one in order to have a backup.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchasing -> Basic Settings -> Check Calculation Procedure -> Define Procedure -> select a procedure for maintenance. Finally, save your changes.

New requirements and/or formulas can be created in transaction VOFM.

Step

Cntr

CTyp

Description

From

To

Man

Stat

SubTo

Reqt

AltCTy

AltCBV

ActKy

1

0

 

First line: zero

0

0

 

X

 

0

0

0

 

10

0

BASB

Base Amount

0

0

1 0

0

0

11

0

Tax-relev. conditions:

1

0

X

0

0

0

12

0

BDIS

Discount

0

0

X

0

320

160

13

0

BFRE

Freight

0

0

X

0

320

160

14

0

BSUB

S.T. Base Modif.

0

0

X

0

320

160

15

0

Calling Application:

1

0

X

0

0

0

17

0

BXPO

BR Caller = PO?

0

0

X

160

0

160

19

0

Read tax data:

1

0

X

0

0

0

20

0

ICMS

1

0

X

0

0

0

21

0

BIC0

ICMS Rate

0

0

X

0

0

160

22

0

BIC1

ICMS Base Reduction

0

0

X

0

0

0

23

0

BIC2

ICMS Other Base Flag

0

0

X

1 0

0

0

24

0

BICX

ICMS exempt

0

0

X

0

0

0

25

0

B100

Convenio 100

0

0

X

0

320

160

26

0

BLIC

Tax Law ICMS

0

0

X

0

320

160

27

0

BICH

ICMS Rate SF=ST

0

0

X

0

320

160

28

0

BICS

ICMS Rate for S.T.

0

0

X

0

0

160

30

0

ICMS Complement

1

0

X

0

0

0

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

31

0

BCI1

ICMS Complement Base

0

0

X

0

0

160

32

0

BCI2

ICMS Complem. Exempt

0

0

X

0

0

160

40

0

ICMS on Freight

1

0

X

0

0

0

41

0

BIF0

ICMS on freight

0

0

X

0

0

160

42

0

BIFH

ICMS Fr Rate SF=ST

0

0

X

0

0

160

50

0

IPI

1

0

X

0

0

0

51

0

BIP0

IPI Rate

0

0

X

0

0

160

52

0

BIP1

IPI Base Reduction

0

0

X

0

0

160

53

0

BIP2

IPI Other Base Flag

0

0

X

0

0

160

54

0

BIPP

IPI Pauta Amount

0

0

X

0

0

0

55

0

BIPX

IPI exempt

0

0

X

0

0

160

56

0

BLIP

Tax Law IPI

0

0

X

0

0

160

60

0

ISS

1

0

X

0

0

0

61

0

BIS0

ISS Rate

0

0

X

0

0

160

70

0

Sub.Trib.

1

0

X

0

0

0

71

0

BST0

Subtrib. Rate

0

0

X

0

0

160

72

0

BST1

Subtrib. surch. type

0

0

X

0

0

160

73

0

BST2

Subtrib. Minprice

0

0

X

0

0

0

74

0

BST3

Subtrib. Fixprice

0

0

X

0

0

0

75

0

BST6

Subtrib. reduction 1

0

0

X

0

0

160

76

0

BST7

Subtrib. reduction 2

0

0

X

0

0

160

77

0

BST8

Subtrib. base reduct

0

0

X

0

0

160

78

0

BSTF

Subtrib.Minpr.Factor

0

0

X

0

0

160

79

0

BSTI

S.T. Minp.Bef.Surch.

0

0

X

0

0

160

80

0

ISS New 2004

1

0

X

0

0

0

81

0

BIS1

ISS Rate at Prov.

0

0

X

0

0

160

82

0

BIS2

ISS Base at Prov.

0

0

X

0

0

160

83

0

BIS3

ISS Law at Prov.

0

0

X

0

0

160

85

0

BIS5

ISS Taxloc at Prov.

0

0

X

0

0

160

86

0

BIS6

ISS WHT at Prov.

0

0

X

0

0

160

87

0

BIS7

ISS Min WHT at Prov.

0

0

X

0

0

160

91

0

BISA

ISS Rate at Serv.

0

0

X

0

0

160

92

0

BISB

ISS Base at Serv.

0

0

X

0

0

160

93

0

BISC

ISS Law at Serv.

0

0

X

0

0

160

95

0

BISE

ISS Taxloc at Serv.

0

0

X

0

0

160

96

0

BISF

ISS WHT at Serv.

0

0

X

0

0

160

97

0

BISG

ISS Min WHT at Serv.

0

0

X

0

0

160

110

0

PIS, COFINS

1

0

X

0

0

0

111

0

BCO1

COFINS Rate

0

0

X

0

0

160

112

0

BCO2

COFINS Base

0

0

X

0

0

160

113

0

BCOP

COFINS Pauta Amount

0

0

X

0

0

0

121

0

BPI1

PIS Rate

0

0

X

0

0

160

122

0

BPI2

PIS Base

0

0

X

0

0

160

123

0

BPIP

PIS Pauta Amount

0

0

X

0

0

0

190

0

Call Tax Calculation:

1

0

X

0

0

0

191

0

BX01

BR Tax Calculation

10

0

X

0

320

0

200

0

Tax Results:

1

0

X

0

0

0

210

0

BX10

BR ICMS Normal Base

0

0

X

0

320

0

215

0

BX11

BR ICMS Exclude Base

0

0

X

0

320

0

220

0

BX12

BR ICMS Other Base

0

0

X

0

320

0

225

0

BX13

BR ICMS Amount

0

0

X

0

320

0

226

0

BXZF

BR ICMS Zona Franca

0

0

X

0

320

0

227

0

BX16

BR ICMS Rate

0

0

X

0

320

0

230

0

BX20

BR IPI Normal Base

0

0

X

0

320

0

235

0

BX21

BR IPI Exclude Base

0

0

X

0

320

0

240

0

BX22

BR IPI Other Base

0

0

X

0

320

0

245

0

BX23

BR IPI Amount

0

0

X

0

320

0

246

0

BX24

BR IPI Offset Base

0

0

X

0

320

0

247

0

BX25

BR IPI Offset Amount

0

0

X

0

320

0

248

0

BXPA

BR IPI Pauta Amount

0

0

X

0

320

0

250

0

BX30

BR ICMS Comp. Base

0

0

X

0

320

0

255

0

BX31

BR ICMS Comp. Amnt.

0

0

X

0

320

0

256

0

BX32

BR ICMS Comp. Rate

0

0

X

0

320

0

260

0

BX40

BR SubTrib Base

0

0

X

0

320

0

265

0

BX41

BR SubTrib Amount

0

0

X

0

320

0

270

0

BX42

BR SubTrib Fr. Base

0

0

X

0

320

0

275

0

BX43

BR SubTrib Fr. Amnt

0

0

X

0

320

0

277

0

BX44

BRSubTrib NF Rate

0

0

X

0

320

0

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

280

0

BX14

BR ICMS Freight Base

0

0

X

 

0

320

0

 

285

0

BX15

BRICMS Freight Amnt.

0

0

X

0

320

0

290

0

BX50

BR ISS Base

0

0

X

0

320

0

295

0

BX51

BR ISS Amount

0

0

X

0

320

0

300

0

BX60

BR ISS Base Prov

0

0

X

0

320

0

301

0

BX61

BR ISS ExBase Prov

0

0

X

0

320

0

305

0

BX62

BR ISS Amount Prov

0

0

X

0

320

0

310

0

BX63

BR ISS WTAmount Prov

0

0

X

0

320

0

311

0

BX64

BR ISS WT Base Prov

0

0

X

0

320

0

312

0

BX65

BR ISS WT ExBas Prov

0

0

X

0

320

0

315

0

BX6A

BR ISS Base Serv

0

0

X

0

320

0

316

0

BX6B

BR ISS ExBase Serv

0

0

X

0

320

0

320

0

BX6C

BR ISS Amount Serv

0

0

X

0

320

0

325

0

BX6D

BR ISS WTAmount Serv

0

0

X

0

320

0

330

0

BX6E

BR ISS WT Base Serv

0

0

X

0

320

0

335

0

BX6F

BR ISS WT ExBas Serv

0

0

X

0

320

0

339

0

BX6O

BR ISS Offset TxIncl

0

0

X

0

320

0

350

0

BX70

BR COFINS Base

0

0

X

0

320

0

351

0

BX71

BR COFINS Excl. Base

0

0

X

0

320

0

355

0

BX72

BR COFINS Amount

0

0

X

0

320

0

360

0

BX7O

BR COFINS Off.TxIncl

0

0

X

0

320

0

365

0

BX7P

BR COFINS Pauta Amt.

0

0

X

0

320

0

370

0

BX80

BR PIS Base

0

0

X

0

320

0

371

0

BX81

BR PIS Excl. Base

0

0

X

0

320

0

375

0

BX82

BR PIS Amount

0

0

X

0

320

0

380

0

BX8O

BR PIS Off.TxIncl

0

0

X

0

320

0

385

0

BX8P

BR PIS Pauta Amount

0

0

X

0

320

0

400

0

Tax Code Conditions:

1

0

X

0

0

0

405

0

IPI0

IPI NF Zero Line

245

0

X

0

0

0

VST

406

0

ICM0

ICMS NF Zero Line

225

0

X

0

0

0

VST

410

0

IPI1

IPI Industr. In

245

0

1 0

0

0

VS1

412

0

IPI4

IPI -Split Vendor

247

0

1 0

0

0

NVV

415

0

ICM1

ICMS Industr. In

225

0

1 0

0

0

VS2

416

0

ICMV

ICMS DIFAL Con/Asset

225

0

1 0

0

0

ICD

417

0

ICMT

ICMS Difal Investmen

416

0

1 0

0

0

ICD

418

0

ICMP

ICMS Difal inv. off.

417

0

1 0

0

164

ICC

420

0

ICS1

Sub.Tributaria In

265

0

0

0

0

VS3

425

0

ICMF

ICMS S.T. fr. offset

225

0

1 0

0

164

IC1

430

0

IFR1

ICMS on freight In

285

0

1 0

0

0

VS3

435

0

IFS1

ICMS ST freight In

275

0

0

0

0

VS3

440

0

IP1C

IPI Ind.Clearing

245

0

1 0

0

0

IPC

445

0

IP1O

IPI Ind.Clear.Off.

440

0

1 0

0

164

IPC

450

0

IC1C

ICMS Ind.Clearing

225

0

1 0

0

0

ICC

455

0

IC1O

ICMS Ind.Clear.Off.

415

0

1 0

0

164

ICC

456

0

ICO1

ICMS compl Transfer

255

0

1 160

0

0

ICP

457

0

ICO2

ICMS compl. Tra. Off

456

0

1 160

0

164

ICX

458

0

ICO3

ICMS compl. NVV

255

0

1 160

0

0

NVV

459

0

ICO4

ICMS compl. NVV off

458

0

1 160

0

164

ICX

510

0

IPI2

IPI Consumption In

245

0

1 0

0

0

NVV

515

0

ICM2

ICMS Consumption In

225