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1 Version History...................................................................................................................... 3 2 Purpose of This Guide.......................................................................................................... 3 3 Create Condition Types........................................................................................................ 3 4 Price Conditions Including Taxes..........................................................................................5 5 Create Entries in J_1BAJ...................................................................................................... 7 6 Create Processing Keys for FI (T007B)................................................................................8 7 Create G/L Accounts............................................................................................................. 9 8 Assign Tax Accounts to Account Keys..................................................................................9 9 Define Account Keys for SD (T687).......................................................................................... 9 10 Update Calculation Procedures......................................................................................... 10 11 Customizing of Extended WHT ........................................................................................ 13 12 FI Tax Codes..................................................................................................................... 15 13 SD Tax Codes (View J_1BTXSDCV)................................................................................17 14 Maintain Settings for External Tax Calculation..................................................................17 15 Define Tax Jurisdiction Codes........................................................................................... 17 16 Assign Jurisdiction Codes to Ranges of Postal Codes......................................................17 17 Master Data Changes....................................................................................................... 17 18 ISS Customizing................................................................................................................ 18 19 Tax Rates.......................................................................................................................... 18
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1
1.0 1.1
Version History
Description of Change Documented in the customizing Note 747607. Downgrade of ISS functionality to the releases 4.0B, 4.5B, and 4.6B Description adapted for these releases
Document Version
1.2
The purpose of this guide is to describe how to technically set up the system for the new tax functions (ISS, PIS, COFINS, and MP-135 withholding taxes). 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 727475 or overview Note 752440 and the Notes mentioned there. 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. It may be that the changes described in some of the steps are already done in your system (e.g. entries in table J_1BAJ). In such case, just skip the section.
New condition types have to be created for the new taxes. The following classes of condition types are affected: Tax code conditions (activation of taxes) Conditions with WHT codes (specific for SD)
3.1
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.
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Cond. Type ICOO ICOS ICOU ICOV ICOW ICOZ ICSW ICSZ ICW3 ICZ3 IGEW IGEZ IGW3 IGZ3 IIRW IIRZ IPS3 IPSA IPSN IPSO IPSS IPSU IPSV IPSW IPSZ IPW3 IPZ3 IRW3 IRZ3 ISA3 ISB3 ISE3 ISF3 ISSA ISSB ISSE ISSF ISSG ISW3 ISZ3
Description COFINS Offset Tax Included COFINS Normal PO/GR COFINS COFINS Normal IV NVV COFINS Offset ICOS/ICOU COFINS WHT COFINS WHT Offset CSLL WHT CSLL WHT Offset COFINS Withholding TaxSD COFINS WHT SD Offset General WHT General WHT Offset General WHT SD General WHT SD Offset IR WHT IR WHT Offset PIS Normal Tax PIS Normal PO/GR PIS Normal Tax PIS Offset Tax Included PIS Normal PO/GR PIS Normal IV NVV PIS Offset IPSS / IPSU PIS WHT PIS WHT Offset PIS WHT SD PIS WHT SD Offset IR Withholding TaxSD IR WHT SD Offset ISS at Provider SD ISS WHT at Provider SD ISS at Service Loc SD ISS WHT at Service Loc SD ISS at Provider ISS WHT at Provider ISS at Service Loc ISS WHT at Service Loc ISS Offset CSLL Withholding Tax SD CSLL WHT SD Offset
3.2
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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IR Withholding TaxSD ISS at Provider SD ISS WHT at Provider SD ISS at Service Loc SD ISS WHT at Service Loc SD CSLL Withholding Tax SD
Cond. Class: D (Taxes) Calculat. Type: A (Percentage) Cond. Category: 1 (Jur. Level 1) Access Seq.: IBRR Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Ref. Con. Type: ICMO Ref. Applicat.: V Tax Type ICZ3 IGZ3 IPZ3 IRZ3 ISZ3 Description COFINS WHT SD Offset General WHT SD Offset PIS WHT SD Offset IR WHT SD Offset CSLL WHT SD Offset
Cond. Class: A (Discount or surcharge) Calculat. Type: A (Percentage) Cond. Category: Access Seq.: IBRR Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Ref. Con. Type: ICMO Ref. Applicat.: V Tax Type ICO2 IPS2 Description COFINS Offset SD PIS Offset SD
The new solution for tax calculation supports prices which are not the real net prices, but may contain PIS, COFINS, ISS due at the municipio of the service provider, ISS due at the municipio of the service execution, or any combination of these.
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In order to allow the system to consider correctly which taxes are already included in a price and which not, corresponding price conditions should be maintained. It is possible to either continue using existing price conditions or introduce new ones. Of course, if new price conditions are introduced, all price conditions must be updated. The following is a suggestion based on 4 new price conditions.
4.1
Price Conditions SD
Copy pricing procedure PR0000 to RVXBR2 before creating the conditions: Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define And Assign Pricing Procedure -> Maintain Pricing Procedure select the entry PR0000 and press the push button Copy as Finally, save all new entries. Then create the condition types: 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.
Cond. Class: B (Prices) Calculat. Type: C (Quantity) Cond. Category: H (Basic Price) Access Seq.: PR00 Manual Entries: C (Manual entry has priority) Amount/percent: X Item Condition: X Delete: X Pricing Proc: RVXBR2 Delete fr. DB: (do not delete) Scale basis: C Check Value: A descending (Check scale in release 4.5B and 4.0B) Quantity Conversion: X TextDetPrc: 01 Price Text OD: 0001 Cond. Type ZPB0 ZPB1 ZPB2 ZPB3 Description Price w/o Taxes Price+ISS Price+PIS+COF Price+ISS+PIS+COF
4.2
Price Conditions MM
If necessary, create new price conditions and adapt the MM pricing procedure for Purchase Orders (e.g. RM0000) or create new ones by copying and modifying.
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PB00 PBXX PBXX PBXX PBXX Price Condition ZPB1 ZPB1 ZPB2 ZPB2 ZPB3 ZPB3 ZPB3 ZPB3
PIS PIS COFI COFINS ISSP ISS at location of service provider ISSS ISS at location where service is provided PIS PIS Tax Group ISSP ISS at location of service provider ISSS ISS at location where service is provided COFI COFINS PIS PIS COFI COFINS ISSP ISS at location of service provider ISSS ISS at location where service is provided PIS PIS
Comment: If the pricing procedure contains more than one condition of condition class price, the last of these conditions is considered.
X X X X X X X
X X X X X
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Tax Type ISE3 ISF3 ISSA ISSB ISSE ISSF ISSG ISW3
Tax Group ISSS ISSS ISSP ISSP ISSS ISSS ISSP WHCS
Description ISS at Service Loc SD ISS WHT at Service Loc SD ISS at Provider ISS WHT at Provider ISS at Service Loc ISS WHT at Service Loc ISS Offset CSLL Withholding Tax SD
WHT Offset X X X X X
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 ISW WTC WTG WTI WTP WTS Description ISS WHT COFINS WHT General WHT IR WHT PIS WHT CSLL WHT
Tax type: 2 (input tax) Non deductible: space Posting indicator: 2 (separate line item) Processing Key CO3 PI3 Description COFINS Clearing PIS Clearing
Tax type: 1 (output tax) Non deductible: space Posting indicator: 2 (separate line item) Processing Key COF PIS WK3 WC3 WC4 WG3 WG4 WI3 WI4 WP3 WP4 WS3 WS4 Description COFINS PIS ISS WHT Cofins WHT Cofins WHT offset General WHT General WHT offset IR WHT IR WHT offset PIS WHT PIS WHT offset CSLL WHT CSLL WHT offset
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If you need to post the new taxes to separate accounts, create new G/L accounts. The following is just a suggestion. Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Postings -> Define Accounts for Withholding Tax -> Define Accounts for Withholding Tax to be Paid Over specify the relevant Chart of accounts and press push button New entries. Finally, save all new entries. 177011: COFINS Withholding Tax Posting at Payment 177013: PIS Withholding Tax Posting at Payment 177020: CSLL Withholding Tax Posting at Payment 177021: IR Withholding Tax Posting at Payment 177022: General Withholding Tax (PIS/COFINS/CSLL/IR) 177030: PIS Normal Tax 177031: COFINS Normal Tax 154031: PIS Tax deductible 154008: COFINS Tax deductible 177040: ISS Withholding Tax
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 CO3 COF PI3 PIS WK3 WC3 WC4 WG3 WG4 WI3 WI4 WP3 WP4 WS3 WS4 Account 154008 177031 154031 177030 177040 177011 177011 177022 177022 177021 177021 177013 177013 177020 177020
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WS4
10
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Step Cntr CTyp Description 720 750 755 760 765 770 771 772 773 774 775 780 785 790 795 797 798 800 805 810 815 820 825 830 835 840 845 850 851 852 853 855 856 858 859 860 861 864 865 900 901 905 906 907 910 911 915 916 918 INSX INSS offset (100-) ISSA ISSB ISSE ISSF ISA3 ISB3 ISE3 ISF3 ISSG ICON ICOO IPSN IPSO ICN3 IPS3 ICOW ICOZ IPSW IPSZ ICSW ICSZ IIRW IIRZ IGEW IGEZ ICW3 ICZ3 IPW3 IPZ3 ISW3 ISZ3 IRW3 IRZ3 IGW3 IGZ3 ICOV ICOS ICOU ICOA IPSV IPSS IPSU IPSA PIS, COFINS, ISS ISS at Provider 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 COFINS WHT COFINS WHT Offset PIS WHT PIS WHT Offset CSLL WHT CSLL WHT Offset IR WHT IR WHT Offset General WHT General WHT Offset Withholding Tax from SD COFINS WHT SD COFINS WHT Offset SD PIS WHT SD PIS WHT Offset SD CSLL WHT SD CSLL WHT Offset SD IR WHT SD IR WHT Offset SD General WHT SD Genera WHT Offset SD COFINS reduce stock Cofins Offset COFINS deduct. PO/GR Cofins IV Non Deduct Cofins ded. not inc. PIS Reduce stock Offset IPSS / IPSU PIS deduct. PO/GR PIS non deductib. IV PIS ded. not inc.
From To Reqt SubTo Stat AltCTy AltCBV ActKy 710 X 100 100 100 100 100 100 100 100 100 100 100 100 100 100 100 X 100 805 100 815 100 825 100 835 100 845 X 100 852 100 855 100 858 100 860 100 864 X 100 100 100 100 100 100 100 100 D 160 161 X E 160 161 824 833 833 843 804 803 803 803 PI3 PI3 NVV PI3 822 831 831 841 802 801 801 801 CO3 CO3 NVV CO3 825 826 827 828 829 805 806 807 808 809 WC3 WC4 WP3 WP4 WS3 WS4 WI3 WI4 WG3 WG4 825 826 827 828 829 805 806 807 808 809 WTC NVV WTP NVV WTS NVV WTI NVV WTG NVV 521 522 523 524 521 522 523 524 525 821 822 823 824 821 823 301 302 303 304 301 302 303 304 305 801 802 803 804 801 803 NVV ISW NVV ISW MW4 WK3 MW4 WK3 NVV NVV NVV NVV NVV COF PIS INX
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R100 100% discount SKTO Cash Discount VPRS Cost Withholding taxes ICW3 COFINS WHT SD ICZ3 COFINS WHT SD offset IPW3 PIS WHT SD IPZ3 PIS WHT SD Offset ISW3 CSLL WHT SD ISZ3 CSLL WHT SD offset IRW3 IR WHT SD IRZ3 IR WHT SD offset IGW3 General WHT SD IGZ3 Genera WHT SD offset Withholding taxes: Tax codes ICW4 COFINS WHT code IPW4 PIS WHT code ISW4 CSLL WHT code IRW4 IR WHT code IGW4 General WHT code IKW4 ISS provider WHT cde
WC3 WC4 WP3 WP4 WS3 WS4 WI3 WI4 WG3 WG4
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From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print 983 X
The SD pricing procedure below is the new price supplement procedure RVXBR2 which is introduced for the optional new price conditions. It can be configured in the following way:
St 10 10 10 10 40 40 40 40 C 1 2 3 4 1 2 3 4 CTyp ZPB0 ZPB1 ZPB2 ZPB3 RA00 RB00 RC00 RD00 Description Price w/o Taxes Price+ISS Price+PIS+COF Price+ISS+PIS+COF % Discount from Net Discount (Value) Quantity Discount Weight Discount Fr o To M M S P S Req A. C A.B . Act.K
11
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.
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12
FI Tax Codes
Activate additional taxes for existing tax codes or create new tax codes. Transaction FTXP
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12.1.2
Rate (%) 100 100
12.1.3
Rate (%) 100 100 100 100
12.1.4
Rate (%) 100 100 100 100
12.1.5
Rate (%) 100 100 100 100 100 100 100 100 100 100
12.1.6
Rate (%) 100 100 100 100 100
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Brazil -> Additional Standard Tax Codes -> select the check box in column Service were required. Save all new entries.
13 14
SD Tax Codes (View J_1BTXSDCV) Maintain Settings for External Tax Calculation
Activate additional taxes for SD tax codes by flagging the relevant taxes on the existing SD tax codes or on newly created ones.
15
For new ISS calculation, two-level jurisdiction codes should be maintained. The proposal is to use the first three digits for the state (e.g. SP for Sao Paulo) and the last four digits to define the municipio. A suggestion is to use the digits 4 through 7 of the IBGE code for this. As an example, SP 5030 would be the municipio of SAO PAULO, SP 4850 the municipio of SANTOS, etc.) Transaction SM30: Maintain view J_1BTXJURV
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There are changes to master data necessary in order to correctly effectuate the new tax calculation.
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18
ISS Customizing
Details about the ISS Customizing logic can be found in the ISS documentation. Here, only an overview of the necessary Customizing steps is given.
19
Tax Rates
19.1 COFINS
Maintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXCOFV. Use the tax groups of dynamic exceptions you created.
19.2 PIS
Maintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXPISV. Use the tax groups of dynamic exceptions you created.
19.3 ISS
Maintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXISSV. Use the tax groups of dynamic exceptions you created.
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