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Customizing Guide: Withholding Tax Base Amount Accumulation

For Classic (Non-Condition-Based) Tax Calculation

Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

Content
1 2 2.1 2.2 3 4 5 6 7 7.1 7.2 8 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 9 9.1 9.2 10 11 11.1 11.2 12 12.1 Purpose of This Guide ........................................................................................ 3 Create Condition Types ...................................................................................... 3 Condition Types For Application TX..................................................................... 3 Condition Types For Application V ....................................................................... 3 Create Entries in J_1BAJ .................................................................................... 4 Create Processing Keys for FI (T007B)................................................................ 4 Assign Tax Accounts to Account Keys ................................................................. 5 Define Account Keys for SD (T687) ..................................................................... 5 Update Calculation Procedures ........................................................................... 6 Update Calculation Procedure FI......................................................................... 6 Update Pricing Procedure SD.............................................................................. 8 Customizing of Extended WHT............................................................................ 9 WHT Types at Payment ...................................................................................... 9 WHT Codes ......................................................................................................10 Define Processing Key For Modified Tax Amount ................................................10 Assign WHT Types to Company Codes ..............................................................11 Define Accounts for Withholding Tax to Be Paid Over..........................................11 Define Official Collection Codes .........................................................................11 Assign Condition Types to Withholding Tax Types ...............................................11 Maintain Tax Relevant Classification...................................................................11 Maintain Minimum Base Amount ........................................................................11 Maintain Withholding Tax SD Conditions ...........................................................12 FI Tax Codes ....................................................................................................12 Taxes in Tax Codes Used in MM ........................................................................12 Taxes in Tax Codes Used in SD.........................................................................12 SD Tax Codes (View J_1BTXSDCV) ..................................................................12 Master Data Changes ........................................................................................12 Vendors (Transaction XK02).............................................................................13 Customers (Transaction XD02).........................................................................13 Tax Rates .........................................................................................................13 Withholding Taxes ...........................................................................................13

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic 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 815720 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: Cond. Category: Access Seq.: Manual Entries: Item Condition: Delete fr. DB: Cond. Type ICOQ ICW5 IGEQ IGW5 IIRQ IRW5 IPSQ IPW5 ICSQ ISW5 D (Taxes) A (Percentage) 1 (Jur. Level 1) MWST D (Not possible to process manually) X B (without popup) Description 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.

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.

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

2.2.1 Tax Code Conditions


Cond. Class: Calculat. Type: Cond. Category: Access Seq.: Manual Entries: Item Condition: Delete fr. DB: Tax Type ICW5 IGW5 IPW5 IRW5 ISW5 D (Taxes) A (Percentage) 1 (Jur. Level 1) MWST D (Not possible to process manually) X B (without popup)

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

2.2.2 WHT Code Conditions


Cond. Class: Calculat. Type: Cond. Category: Access Seq.: Manual Entries: Item Condition: Delete fr. DB: Tax Type ICW6 IPW6 ISW6 IRW6 IGW6 W (Wage Withholding Tax) A (Percentage) D (Tax) J1AG (Arg.: Tax Relev. Clas) D (Not possible to process manually) X B (without popup)

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

3 Create Entries in J_1BAJ


Transaction SM30: maintain the view J_1BAJ
Tax Type Tax Group Description ICOQ ICSQ IGEQ IIRQ IPSQ ICW5 IGW5 IPW5 IRW5 ISW5 WACO WACS WAT WAIR WAPI WACO WAT WAPI WAIR WACS COFINS WHT - Accumulated CSLL WHT - Accumulated General WHT - Accumulated 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 WHT Offset X X X X X X X X X X

4 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.

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

Tax Type: 2 (input tax) Not deductible: X Posting indicator: 3 (Distribute to relevant expense/revenue items) Processing Key WAC WAG WAI WAP WAS Description COFINS WHT General WHT IR WHT PIS WHT CSLL WHT

Tax type: 1 (output tax) Non deductible: space Posting indicator: 2 (separate line item) Processing Key WG5 WC5 WI5 WP5 WS5 Description General WHT - Acc. COFINS WHT Acc. IR WHT - Acc. PIS WHT - Acc. CSLL WHT - Acc.

5 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,
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 WC5 WG5 WI5 WP5 WS5 Account 177011 177022 177021 177013 177020

6 Define Account Keys for SD (T687)


Transaction SM30: maintain the view V_T687, Application V
Account Key WC5 WG5 WI5 WP5 WS5 Description Cofins WHT General WHT IR WHT PIS WHT CSLL WHT

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

7 Update Calculation Procedures


7.1 Update Calculation Procedure FI
The FI calculation procedure below is based on SAP sample delivery TAXBRJ. The new 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 100 150 200 210 215 230 231 232 233 235 240 250 255 256 260 265 270 275 300 310 330 331 340 350 355 360 365 366 370 371 372 373 500 510 520 521 522 530 540 541 550 560 570 600 700 710 720 750 755 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 BASB Base Amount Ext. calculation Level 200 IPI1 IPI Industr. In IPIF IPI Industr. In ICM1 ICMS Industr. In ICMV ICMS DIFAL Con/Asset ICMT ICMS Difal Investmen ICMP ICMS Difal inv. off. ICZG ICMS tax free ICS1 Sub.Tributaria In ICMF ICMS S.T. fr. offset IFR1 ICMS on freight In IFS1 ICMS ST freight In IP1C IPI Ind.Clearing IP1O IPI Ind.Clear.Off. IC1C ICMS Ind.Clearing IC1O ICMS Ind.Clear.Off. Level 300 IPI2 IPI Consumption In ICM2 ICMS Consumption In ICMD ICMS Consumption In ICS2 S.T. Consumption In ICOP ICMS complement ICOT STO-ICMS complement ICOX ICMS complement 100 ISS2 ISS from MM In ISSO ISS from SD Out ICO1 ICMS compl Transfer ICO2 ICMS compl. Tra. Off ICO3 ICMS compl. NVV ICO4 ICMS compl. NVV off Level 500 IPI3 IPI from SD Out ICM3 ICMS from SD Out ICMM ICMS DIFAL Out ICML ICMS DIFAL ofset out ICS3 Sub.Tributaria Out ISS3 ISS from SD Out ICSO SOCIAL Offset TxIncl ICZF ICMS Reverse (Z.F.) IFR3 ICMS on freight Out IFS3 ICMS ST freight Out ICM4 ICMS Consum Outgoing Other taxes INSS INSS Incoming INSX INSS offset (100-) PIS, COFINS, ISS ISSA ISS at Provider From To Reqt SubTo Stat AltCTy AltCBV ActKy 0 0 0 100 100 100 100 100 232 100 100 100 100 100 100 210 100 230 0 100 100 100 100 100 100 350 100 365 100 370 100 372 0 100 100 100 521 100 100 540 100 100 100 100 0 100 710 0 100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 160 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 320 0 521 521 523 523 523 0 525 524 525 527 528 521 0 523 0 0 522 523 523 524 525 525 0 526 0 525 0 525 0 0 521 523 523 0 524 526 0 525 527 528 523 0 0 0 0 521 0 0 0 301 301 303 303 303 0 305 304 305 307 308 301 0 303 0 0 302 303 303 304 305 305 0 306 0 305 0 305 0 0 301 303 303 0 304 306 0 305 307 308 303 0 0 0 0 301

VS1 VS1 VS2 ICD ICD ICC NVV VS3 IC1 VS3 VS3 IPC IPC ICC ICC NVV NVV NAV NVV ICP ICP ICX NVV VS1 ICP ICX ICP ICX MW1 MW2 MW2 ICC MW3 MW4 MW4 ICZ MW3 MW3 MW2 VST INX NVV

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

760 765 770 771 772 773 774 775 780 785 790 795 797 798 800 805 806 810 815 816 820 825 826 830 835 836 840 845 846 850 851 852 853 854 855 856 857 858 859 860 861 862 863 864 865 866 900 901 905 906 907 910 911 915 916 918 950 955 970 975 980 985

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

ISSB ISSE ISSF ISA3 ISB3 ISE3 ISF3 ISSG ICON ICOO IPSN IPSO ICN3 IPS3

ISS WHT at Provider ISS at Serv.Loc. ISS WHT at Serv.Loc. ISS at Provider SD ISS WHT at Prov. SD ISS at Serv.Loc. SD ISS WHT Srv.Loc. SD ISS Offsets COFINS NVV COFINS NVVOff TxIncl PIS NVV PIS NVV Off. TxIncl COFINS from SD PIS from SD WITHHOLDING TAXES ON GROSS ICOW COFINS WHT ICOQ COFINS WHT Accum. ICOZ COFINS WHT Offset IPSW PIS WHT IPSQ PIS WHT - Accum. IPSZ PIS WHT Offset ICSW CSLL WHT ICSQ CSLL WHT - Accum. ICSZ CSLL WHT Offset IIRW IR WHT IIRQ IR WHT - Accum. IIRZ IR WHT Offset IGEW General WHT IGEQ General WHT - Accum. IGEZ General WHT Offset Withholding Tax from SD ICW3 COFINS WHT SD ICW5 COFINS WHT SD - Accu ICZ3 COFINS WHT Offset SD IPW3 PIS WHT SD IPW5 PIS WHT SD - Accum. IPZ3 PIS WHT Offset SD ISW3 CSLL WHT SD ISW5 CSLL WHT SD - Accum. ISZ3 CSLL WHT Offset SD IRW3 IR WHT SD IRW5 IR WHT SD - Accum. IRZ3 IR WHT Offset SD IGW3 General WHT SD IGW5 General WHT SD - Acc IGZ3 Genera WHT Offset SD COFINS reduce stock ICOV Cofins Offset ICOS COFINS deduct. PO/GR ICOU Cofins IV Non Deduct ICOA Cofins ded. not inc. PIS Reduce stock IPSV Offset IPSS / IPSU IPSS PIS deduct. PO/GR IPSU PIS non deductib. IV IPSA PIS ded. not inc. JPGR PIS Goods reciept JPIR PIS Offset GR JCGR PIS Goods reciept JCIR PIS Offset GR

100 100 100 100 100 100 100 100 100 100 100 100 100 100 0 100 100 805 100 100 815 100 100 825 100 100 835 100 100 845 0 100 100 852 100 100 855 100 100 858 100 100 860 100 100 864 0 100 100 100 100 0 100 100 100 100 100 230 950 970 950 980

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 806 0 0 816 0 0 826 0 0 836 0 0 846 0 0 0 853 0 0 856 0 0 859 0 0 862 0 0 865 0 0 0 0 0 0 0 0 0 0 0 0 955 0 955 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 160 161 0 0 0 160 161 0 0 0 0 0 0 0

522 523 524 521 522 523 524 525 821 822 823 824 821 823 0 825 855 0 826 856 0 827 857 0 828 858 0 829 859 0 0 825 855 0 826 856 0 827 857 0 828 858 0 829 859 0 0 822 831 831 841 0 824 833 833 843 0 0 0 0 0 0

302 303 304 301 302 303 304 305 801 802 803 804 801 803 0 805 815 0 806 816 0 807 817 0 808 818 0 809 819 0 0 805 815 0 806 816 0 807 817 0 808 818 0 809 819 0 0 802 801 801 801 0 804 803 803 803 0 0 0 0 0 0

ISW NVV ISW MW4 MW4 MW4 MW4 NVV NVV NVV NVV NVV COF PIS

WTC WAC NVV WTP WAP NVV WTS WAS NVV WTI WAI NVV WTG WAG NVV WC3 WC5 WC4 WP3 WP5 WP4 WS3 WS5 WS4 WI3 WI5 WI4 WG3 WG5 WG4 CO3 CO3 NVV CO3 PI3 PI3 NVV PI3 PGR PGO ICC ICX

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

7.2 Update Pricing Procedure SD


The below SD pricing procedure is based on SAP sample delivery RV XBRA. Examples for other procedures (like RVXBRE etc.) are not given, since the changes are the same. The new or changed entries are shown in red. Adapt the calculation procedures that you use in a corresponding way or create copies of the old ones and adapt the new ones in order to have a backup. Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define and assign pricing procedures -> Maintain pricing 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 10 10 10 10 10 45 50 290 300 320 321 322 329 400 595 600 610 620 630 650 660 670 675 680 681 682 683 684 685 686 687 688 700 720 740 750 799 800 810 960 961 962 963 965 966 967 970 971 972 0 1 2 3 4 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PR00 ZPB0 ZPB1 ZPB2 ZPB3 Price Price w/o Taxes Price+ISS Price+PIS+COF Price+ISS+PIS+COF From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print 2

X RB00 Discount (Value) ICMI K004 K007 K005 Price+Tax (for NF) Material Customer Discount Customer/Material 320 328 KF00 Freight IBRX IPI3 ICM3 ICS3 ICZF IFR3 IFS3 ISS3 ISA3 ISB3 ISE3 ISF3 ICSO ICN3 ICO2 IPS3 IPS2 Brazil tax calc. IPI from SD ICMS from SD Sub.Trib. from SD ADMS Disc. Zona Fr. ICMS on freight SD ICMS ST freight SD ISS from SD ISS at Provider SD ISS WHT at Prov. SD ISS at Serv.Loc. sd ISS WHT Srv.Loc. SD ISS offset COFINS from SD COFINS Offset SD PIS from SD PIS Offset SD Total Tax Value ICMO ICMS offset DIFF Rounding Off 590 595 596 X X X X X X X X X X X 675 683 X 685 X 687 610 690 620 13 55 9 4 B X X 825 855 16 4 4 28 11 823 803 821 801 X 320 521 523 524 525 527 528 526 521 522 523 524 301 303 304 305 307 308 306 301 302 303 304 ERS MW1 MW2 MW3 MWS MW3 MW3 MW4 MW4 WK3 MW4 WK3 BRI COF BRI PIS BRI X BRI ERS X ERS 2 K 2 2 2 2 323 ERL ERS ERS ERS X

R100 100% discount 750 SKTO Cash Discount VPRS Cost Withholding taxes ICW3 COFINS WHT SD ICW5 COFINS WHT SD Accu ICZ3 COFINS WHT SD offset961 962 IPW3 PIS WHT SD IPW5 PIS WHT SD - Accum. IPZ3 PIS WHT SD Offset 965 966 ISW3 CSLL WHT SD ISW5 CSLL WHT SD Accum. ISZ3 CSLL WHT SD offset 970 971

805 815

WC3 WC5 WC4 WP3 WP5 WP4 WS3 WS5 WS4

826 856 827 857

806 816 807 817

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

975 976 977 979 980 981 985 986 987 988 989 990 991 992 993 994 995

0 0 0 0 0 0 0 0 0 0 0 0 0

IRW3 IRW5 IRZ3 IGW3 IGW5 IGZ3 ICW4 IPW4 ISW4 IRW4 IGW4 ICW6

0 IPW6 0 ISW6 0 IRW6 0 IGW6

IR WHT SD IR WHT SD - Accum. IR WHT SD offset General WHT SD General WHT SD - Acc Genera WHT SD offset Withholding taxes: Tax codes COFINS WHT code PIS WHT code CSLL WHT code IR WHT code General WHT code COFINS WHT code Accu PIS WHT code Accum. CSLL WHT code Accum IR WHT code Accum General WHT code Acc

828 858 975 979 963 965 972 975 979 963 965 972 975 979 976 829 859 980 X 164 164 164 164 164 164 164 164 164 164 X X X X X X X X X X

808 818 809 819

WI3 WI5 WI4 WG3 WG5 WG4

8 Customizing of Extended WHT


Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Types -> Define Withholding Tax Types for Payment Posting -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as Finally, save all new entries.

8.1 WHT Types at Payment


8.1.1 Change WHT types
Set the parameter for Origin of Base to Base in Standard FI Tables.
Base amount = Origin of Base = Rounding rule = Cash Discount = Post w/tax amount = No accumulation W/tax base manual = Manual w/tax amount = No cert numbering = Base amount = Withholding tax amount = No central invoice Minimum Check at item level W/Tax Type CP GP PP RP SP Modified Tax Amount Base in Standard FI Tables W/tax comm round C/disc pre W/tx X X X X W/tax code level W/tax code level

Description COFINS at Payment General WHT (PIS/COF/CSLL/IR) at Payment PIS at Payment IR at Payment CSLL at Payment

8.1.2 Create WHT types


Base amount = Modified Tax Amount

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

Origin of Base = Rounding rule = Cash Discount = Post w/tax amount = Accumulation type = Combined accum. = W/tax base manual = Manual w/tax amount = W/tax for pmnts = No cert numbering = Base amount = Withholding tax amount = No central invoice Minimum Check at item level W/Tax Type CA GA PA RA SA

Base Stored in Nota Fiscal W/tax comm round C/disc pre W/tx X Per Month X X X X X Type level W/tax code level

Description Cofins at Payment - Accumulated General WHT at Payment - Accumulated PIS at Payment - Accumulated IR at Payment - Accumulated CSLL at Payment - Accumulated

8.2 WHT Codes


Trans action SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Codes -> Define Withholding Tax Codes -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as Finally, save all new entries.
Percentage subject to tax: 100,00% With/tax rate: 100,00% Posting indicator: 1 W/Tax Type CA GA PA RA SA W/Tax Code CA GA PA RA SA Description 100% of COFINS WHT Amount - Accumulated 100% of General WHT Amount - Accumulated 100% of PIS WHT Amount - Accumulated 100% of IR WHT Amount - Accumulated 100% of CSLL WHT Amount - Accumulated

8.3 Define Processing Key For Modified Tax Amount


Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Base Amount -> Define Processing Key for Modified Tax Amount -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as Finally, save all new entries.
WHT Type CA CA GA GA PA PA RA RA SA SA Processing Key WAC WC5 WAG WG5 WAP WP5 WAI WI5 WAS WS5

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

8.4 Assign WHT Types to Company Codes


In IMG, assign all relevant WHT types to all Brazilian company codes that are subject to them. Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Company Code -> Assign Withholding Types to Company Code -> press push button New entries or select an existing entry and press the push button Copy as Finally, save all new entries. To activate for MM, flag With/tax agent in vendor data and assign validity. To activate for SD, flag Subject to w/tax in customer data.

8.5 Define Accounts for Withholding Tax to Be Paid Over


Assign G/L accounts for WHT to WHT types. Create G/L accounts in transaction FSP1 and assign each account to the corresponding withholding tax type via IMG menu Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Postings Accounts for Withholding Tax Define Accounts for Withholding Tax to be Paid Over.

8.6 Define Official Collection Codes


The official WHT codes cannot be used to specify collection codes. Instead, define them in view V_T059Z_WITHCD2. Transaction SM30: Maintain view V_T059Z_WITHCD2

8.7 Assign Condition Types to Withholding Tax Types


Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax ->Calculation -> Withholding Tax Types -> Assign Condition Types to Withholding Tax Types -> specify a country key and carry out the assignment. Finally, save all new entries.
WHT Type CA PA SA RA GA Condition Type ICW6 IPW6 ISW6 IRW6 IGW6

8.8 Maintain Tax Relevant Classification


Argentina Customizing: view V_1ATXREL, according to Note 178824
Tax rel. CA GA PA RA SA Text Cofins Payment - Accumulated General WHT payment - Accumulated PIS WHT Payment - Accumulated IR WHT Payment - Accumulated CSLL WHT payment - Accumulated

8.9 Maintain Minimum Base Amount


Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax ->Calculation -> Minimum and Maximum Amounts -> Define Min/Max Amounts for Withholding Tax Types -> specify a minimum base amount for all withholding tax types relevant for base amount accumulation. Finally, save all new entries.

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

WHT type CA GA PA RA SA

Currency BRL BRL BRL BRL BRL

Minimum Base Amount 5000,00 5000,00 5000,00 5000,00 5000,00

8.10 Maintain Withholding Tax SD Conditions


Transaction VK11. Country BR. Maintain for all conditions a rate of 100%, assign validity.
Condition ICW6 IPW6 ISW6 IRW6 IGW6 Tax Rel. Class. CA PA SA RA GA W/tax code CA PA SA RA GA

9 FI Tax Codes
Activate additional taxes for existing tax codes or create new tax codes. Transaction FTXP

9.1 Taxes in Tax Codes Used in MM


9.1.1 To activate withholding taxes for accumulation:
Rate (%) 100 100 100 100 100 Cond. Type ICOQ IPSQ ICSQ IIRQ IGEQ Description COFINS WHT Accum. PIS WHT - Accum. CSLL WHT - Accum. IR WHT - Accum. General WHT - Accum. Tax Group WACO WAPI WACS WAIR WAT Acct. Key WAC WAP WAS WAI WAG

9.2 Taxes in Tax Codes Used in SD


9.2.1 To activate withholding taxes for accumulation:
Rate (%) 100 100 100 100 100 Cond. Type ICOQ IPSQ ICSQ IIRQ IGEQ Description COFINS WHT Accum. PIS WHT - Accum. CSLL WHT - Accum. IR WHT - Accum. General WHT - Accum. Tax Group WACO WAPI WACS WAIR WAT Acct. Key WAC WAP WAS WAI WAG

10 SD Tax Codes (View J_1BTXSDCV)


Activate additional taxes for SD tax codes by flagging the relevant taxes on the existing SD tax codes or on newly created ones.

11 Master Data Changes


There are changes to master data necessary in order to correctly effectuate the new withholding tax calculation.

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Customizing Guide: Withholding Tax Base Amount Accumulation, Classic Tax Calculation

11.1 Vendors (Transaction XK02)


Assign all WHT types and codes that are applicable.

11.1.1 Change the Fiscal address


In order to accumulate the withholding taxes for one vendor the fiscal address has to be assigned to the main vendor. Using the transaction xk02, go the control window and assign the fiscal address.

11.2 Customers (Transaction XD02)


Assign all WHT types and codes that are applicable.

11.2.1 Change the Fiscal address


In order to accumulate the withholding taxes for one customer the fiscal address has to be assigned to the main customer. Using the transaction xd02, go the tab Control Data and assign the fiscal address.

12 Tax Rates
12.1 Withholding Taxes
Maintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXWITHV. Use the tax groups of dynamic exceptions you created. You define either a general WHT collection code and a combined rate or the four individual withholding taxes separately. In case the specific tax rate is for withholding tax base amount accumulation check Origin of Real Withholding Tax Calculation Base.

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