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Tax Customizing

In customizing you can find the tax in the following path:

<a href=Taxes Basic Settings Tax Customizing In customizing you can find the tax in the following path: Basic settings: 1) Check calculation procedure - Access sequences: should not be changed - Define condition types: should not be changed " id="pdf-obj-0-8" src="pdf-obj-0-8.jpg">

Basic settings:

1) Check calculation procedure

  • - Access sequences: should not be changed

  • - Define condition types: should not be changed

- Define procedures: steps and order are defined here

The predefined procedures should not be changed. Account key (ActKy): - NAV: Input tax not deductible

The predefined procedures should not be changed.

Account key (ActKy):

  • - NAV: Input tax not deductible and not assignable:

Not deductible: a posting on a separate account is created for the input tax amount. Not assignable: a possible account assignment from the G/L account line is not transferred to the tax line. Transaction key 2

  • - NVV: Input tax not deductible and assignable:

No separate line item is created for the tax amount. The tax amount not deductible is added to the G/L account line subject to tax. In case of several G/L account lines the tax amount is added to the particular positions proportionately.

Transaction key 3

  • - ESE/ESA: Incoming acquisition tax/Outgoing acquisition tax:

Received delivery and service from another EU country are in principle tax-free (for companies, who are authorized to fully deduct input tax). Acquisition tax replaces import sales tax. As acquisition tax has to be shown in tax reporting, acquisition tax is posted in a way so that an input tax line and at the same level an output tax line are created for the tax transaction. The total tax balance is zero. In the system acquisition tax is mapped using account keys ESE und ESA. In properties EU flag has to be set to “9“. The tax type is “V”.

2) Assign country to calculation procedure:

Predefined calculation procedures are delivered for certain countries (e.g. Germany TAXD, Austria TAXAT). The tax procedure for each country is set here. Only one tax procedure can be assigned to each country (note 63805).

3) Checking and changing tax processing for each country:

Here the transaction keys are set:

4) Determine structure for tax jurisdiction code: Only important in context with tax jurisdiction code (important

4) Determine structure for tax jurisdiction code:

Only important in context with tax jurisdiction code (important e.g. for USA).

5) Define tax jurisdiction:

Also only important in context with tax jurisdiction code.

6) Change message control for tax:

Relevant application areas for sales tax are “FS” and “FF”

7) Change field control for tax base amount:

Here is determined whether the automatically calculated tax base amount can be altered manually during document entry (valid for Italy, Czech Republic, Slovakia, and Argentina)

8) Deactivate tax conversion between local currency and document currency:

Deactivation of automatic conversion between local currency and document currency for manually entered tax (valid for Czech Republic and Slovakia).

9) Plants abroad:

When "plants abroad’ is activated the following additional fields are filled in table BSET 3:

LSTML

  • - tax reporting country

->

LWSTE

  • - tax amount in local currency

->

LWBAS

  • - tax base amount in local currency

->

When “plants abroad” is activated this is valid for the whole client.

During advance return for tax on sales (RFUMSV00) two additional selection options are offered in “Further selections” :

- flag “Country C instead of local C” - tax reporting country

Calculation:

1) Define sales tax code (transaction FTXP):

No changes should be made on existing tax codes, which have effect on the calculation of tax, especially not when postings according to this tax code exist. This could result in problems with backdated tax calculation for cash discounts or cause inconsistency in tax reporting - Properties:

- Tax accounts: Shows the account on which tax is posted. This account is determined in

- Tax accounts:

Shows the account on which tax is posted. This account is determined in customizing (Path: Financial Accounting è Financial Accounting Global Settings è Tax on Sales / Purchases è Posting è Define Tax Accounts) An entry is only possible when ‘separate line item’ is set in the transaction key for the tax amount.

- Tax accounts: Shows the account on which tax is posted. This account is determined in

All tax code settings can also be checked in transaction FTXP:

2) Assign posting date for tax determination to company code: Only important in context with jurisdiction

2) Assign posting date for tax determination to company code:

Only important in context with jurisdiction code.

3) Determine base amount:

Here is determined whether the cash discount amount is deducted from the base amount for the calculation of sales tax.

Posting:

1) Define tax accounts:

Here accounts, posting key, and rules for each transaction (e.g. ESE = incoming acquisition tax) are defined. Accounts can only be defined for those transactions, for which transaction key “2” (= separate posting line) has been set. If for “Rules” the flag “Tax code”’ has been marked, for each “Tax code”’ a separate account can be defined.

- Posting keys - Rules
- Posting keys - Rules
  • - Posting keys

  • - Rules

- Posting keys - Rules

2) Define Account for Exchange Rate Difference Posting

If you use a separate exchange rate for the translation of taxes for postings in foreign currency or want the exchange rate according to posting date and document date to be proposed, an exchange rate difference in local currency might result. You must therefore define an account for the exchange rate difference posting.

This setting is not necessary if you translate the tax amounts using the exchange rate predefined by the tax base amounts.

2) Define Account for Exchange Rate Difference Posting If you use a separate exchange rate for

3) Assign Tax Codes for Non-Taxable Transactions

For postings which contain no tax transaction but an account is involved, which requires a valid tax code (e.g. in asset

accounting, depreciation

...

)

The tax code (e.g. V0, A0) has to be defined completely (account determination

....

)

4) Transfer Posting of Tax for Cross-Company Code Transactions In the case of cross-company code transactions,

4) Transfer Posting of Tax for Cross-Company Code Transactions

In the case of cross-company code transactions, the whole tax amount is posted to and displayed in the first company code only. The tax arising in other company codes is ignored. In certain countries such as Japan and Denmark, the tax amounts have to be displayed separately in each company code. The program RFBUST10 creates a list of the respective tax amounts for which automatic transfer postings must later be made. In this table the Tax codes for the transfer postings have to be defined.

- Requirements of RFBUST10  The company codes concerned must have the same local currency. 

- Requirements of RFBUST10

The company codes concerned must have the same local currency.

The tax code Customizing used for the transfer posting must have the same tax characteristics, in particular, the tax rates

for transfer postings in the relevant company codes must be the same. The offsetting posting for the tax item is made to the company code clearing account. This account should therefore be

relevant for tax and permit postings without tax. In addition, you should be able to post to the clearing accounts manually - the field "Post automatically only" should not be set in the master data of the clearing codes affected. This implies that customer or vendor accounts are not permitted as clearing accounts. Reversing the source document does not result in new cross-company code numbers. This means that transfer postings

already activated cannot be reversed by RFBUST10. The batch input session names are generated automatically in the report, you cannot use your own naming convention.

You can make the Customizing settings in the Financial Accounting Implementation Guide. To do this, choose Financial Accounting Global Settings -> Tax on Sales/Purchases -> Posting -> Transfer Posting of Tax for Cross-Company Code Transactions.

Tax Procedure Configuration for GST

1) Create Condition Table

These condition table combinations are for user reference with the help of these and you create your own condition table as per your business requirement.

Create Condition Table for Material

Transaction code: M/05 Method 1: Dest. Ctry/Region/PlntRegion/GST Class./Tax ind./Ctrl code/Tax code

Tax Procedure Configuration for GST 1) Create Condition Table These condition table combinations are for user

Method 2: Region/PlntRegion/GST Class./Material/Tax code

Tax Procedure Configuration for GST 1) Create Condition Table These condition table combinations are for user

Create Condition Table for Services

Transaction code: M/05 Method1: Region/PlntRegion/GST Class./Activity/Tax code

Tax Procedure Configuration for GST 1) Create Condition Table These condition table combinations are for user

2) Create Access Sequence

Transaction code: OBQ2

Create Condition Type Transaction code: OBQ1 Create Central GST condition type Create State GST condition type

Create Condition Type

Transaction code: OBQ1

Create Central GST condition type

Create Condition Type Transaction code: OBQ1 Create Central GST condition type Create State GST condition type

Create State GST condition type

Create Condition Type Transaction code: OBQ1 Create Central GST condition type Create State GST condition type

Create Integrated GST condition type

Create Condition Type Transaction code: OBQ1 Create Central GST condition type Create State GST condition type

Create State GST Non-deductible condition type

Create Condition Type Transaction code: OBQ1 Create Central GST condition type Create State GST condition type

Create Central GST Non-deductible condition type

Create Integrated GST Non-deductible condition type Create Accounting key Transaction code: OBCN Central GST Integrated GST

Create Integrated GST Non-deductible condition type

Create Integrated GST Non-deductible condition type Create Accounting key Transaction code: OBCN Central GST Integrated GST

Create Accounting key

Transaction code: OBCN

Central GST

Create Integrated GST Non-deductible condition type Create Accounting key Transaction code: OBCN Central GST Integrated GST

Integrated GST

Create Integrated GST Non-deductible condition type Create Accounting key Transaction code: OBCN Central GST Integrated GST

State GST

5) Update tax procedure - TAXINN Transaction code: OBQ3 Note: This is an illustration of GST

5) Update tax procedure - TAXINN

Transaction code: OBQ3

5) Update tax procedure - TAXINN Transaction code: OBQ3 Note: This is an illustration of GST

Note: This is an illustration of GST conditions only, steps may vary from actual, GST conditions should get calculate on BASE condition, for Non-deductible conditions use standard non-deductible accounting key “ NVV” or your own accounting key

6) Maintain tax percentage rates

You may maintain the tax percentage rates using transaction code FV11, either based on the proposed access sequence or your own access sequence.

Pricing procedure configuration for GST

1.Create Condition table

Transaction code: V/05

Create condition table for material

Method1: Country/PlntRegion/TaxCl1Cust/TaxCl.Mat/Region/Ctrl code

5) Update tax procedure - TAXINN Transaction code: OBQ3 Note: This is an illustration of GST

Method 2: PlntRegion/Region/TaxCl1Cust/Material

Create condition table for services using transaction code V/05 Method 1: PlntRegion/Region/TaxCl1Cust/Activity 2.Create Access sequence Transaction

Create condition table for services using transaction code V/05

Method 1: PlntRegion/Region/TaxCl1Cust/Activity

Create condition table for services using transaction code V/05 Method 1: PlntRegion/Region/TaxCl1Cust/Activity 2.Create Access sequence Transaction

2.Create Access sequence

Transaction code: V/07

Create condition table for services using transaction code V/05 Method 1: PlntRegion/Region/TaxCl1Cust/Activity 2.Create Access sequence Transaction

3.Create Condition types

Transaction code: V/06

Create output Central GST condition type

Create condition table for services using transaction code V/05 Method 1: PlntRegion/Region/TaxCl1Cust/Activity 2.Create Access sequence Transaction

Create output State GST condition type

Create output State GST condition type Create output Integrated GST condition type 4.Create Accounting key Transaction

Create output Integrated GST condition type

Create output State GST condition type Create output Integrated GST condition type 4.Create Accounting key Transaction

4.Create Accounting key

Transaction code: OV34

Create sales accounting key for Central GST, Integrated GST and State GST

Create output State GST condition type Create output Integrated GST condition type 4.Create Accounting key Transaction

5.Update Pricing procedure JINFAC

Transaction code: V/08

Note: This is an illustration of GST conditions only, steps may vary from actual, GST conditions

Note: This is an illustration of GST conditions only, steps may vary from actual, GST conditions should get calculate on BASE condition Note: This document is a draft, and provided as a courtesy. This document is not to be considered final, and all information contained herein is subject to change. As such, this document is not to be quoted, cited in any reference, or used by anyone for any purpose other than as a draft document.

Configuration for Procurement Condition table maintenance

 Executing the t-code M/03 Source combination: Country/Region/PlntRegion/GST Class./Tax ind./Ctrl code Technical View:  Source combination:
Executing the t-code M/03
Source combination: Country/Region/PlntRegion/GST Class./Tax ind./Ctrl code
Technical View:
Source combination: Region/PlntRegion/GST Class./Material
 Source combination: Region/PlntRegion/GST Class./Activity Access Sequence Maintenance Executing the t-code OBQ2 Source Access sequence -

Source combination: Region/PlntRegion/GST Class./Activity

 Source combination: Region/PlntRegion/GST Class./Activity Access Sequence Maintenance Executing the t-code OBQ2 Source Access sequence -

Access Sequence Maintenance

Executing the t-code OBQ2 Source Access sequence - JGSIIN: GST for input taxes

Field Assignment: Please make sure that you Assign WKREG to KOMP Condition Types Make the following

Field Assignment:

Field Assignment: Please make sure that you Assign WKREG to KOMP Condition Types Make the following

Please make sure that you Assign WKREG to KOMP

Condition Types

Make the following settings for the condition-based tax procedure TAXINN:

Create the following condition types for GST

Condition types for Deductible GST

JPCG - IN: Central GST

JPSG - IN: State GST

JPIG - IN: Integrated GST

JPUG - IN: Union Ter. GST Execute the transaction OBQ1

Executing the t-code OBQ1 Condition type for Central GST - JPCG - IN: Central GST

Condition type for State GST - JPSG - IN: State GST Condition type for Integrated GST

Condition type for State GST - JPSG - IN: State GST

Condition type for State GST - JPSG - IN: State GST Condition type for Integrated GST

Condition type for Integrated GST - JPIG - IN: Integrated GST

Condition type for Union Territory GST - JPUG - IN: Union Ter. GST Condition types for

Condition type for Union Territory GST - JPUG - IN: Union Ter. GST

Condition type for Union Territory GST - JPUG - IN: Union Ter. GST Condition types for

Condition types for Non-Deductible Taxes

JPSN - IN: State GST - ND

JPCN- IN: Central GST - ND

JPIN - IN: Integrated GST-ND

JPUN - IN: UnionTer. GST-ND

Condition type for Non-deductible state GST - JPSN - IN: State GST - ND

Condition type for Non-deductible central GST - JPCN - IN: Central GST - ND Condition type

Condition type for Non-deductible central GST - JPCN - IN: Central GST - ND

Condition type for Non-deductible central GST - JPCN - IN: Central GST - ND Condition type

Condition type for Non-deductible central GST - JPIN - IN:Integrated GST-ND

Condition type for Non-deductible central GST - JPUN - IN: UnionTer. GST-ND Accounting Keys Executing T-code

Condition type for Non-deductible central GST - JPUN - IN: UnionTer. GST-ND

Condition type for Non-deductible central GST - JPUN - IN: UnionTer. GST-ND Accounting Keys Executing T-code

Accounting Keys

Executing T-code OBQ1

Deductible Condition Types Accounting keys

Account Key

Corresponding deductible condition type

   

JGS State GST

JPSG - IN: State GST

JGC - Central GST

JPCG - IN: Central GST

Account Key

Corresponding deductible condition type

   

JGI - Integrated GST

JPIG - IN: Integrated GST

JGU - Union Territory GST

JPUG - IN: Union Ter. GST

Reference Accounting key maintenance for JGC account key:

Account Key Corresponding deductible condition type JGI - Integrated GST JPIG - IN: Integrated GST JGU

Non- Deductible Condition Types Accounting keys

Account Key

Corresponding non-deductible condition type

   

NVV Non-d.input tax dist

JPSN - IN: State GST - ND

NVV Non-d.input tax dist

JPCN- IN: Central GST - ND

NVV Non-d.input tax dist

JPIN - IN:Integrated GST-ND

NVV Non-d.input tax dist

JPUN - IN: UnionTer. GST-ND

Account Key Corresponding deductible condition type JGI - Integrated GST JPIG - IN: Integrated GST JGU

Updating Tax Procedure - TAXINN

Execute the transaction OBQ3

Please as shown below maintain the defined condition types and account keys in the tax

procedure:.

Account Key Corresponding deductible condition type JGI - Integrated GST JPIG - IN: Integrated GST JGU

Note: This is an example of GST conditions only steps may vary from actual. Please also maintain the output tax conditions in TAXINN procedure for direct FI postings

Condition Records Maintenance Executing the t-code FV11 Please also maintain the tax rates as per the

Condition Records Maintenance

Executing the t-code FV11 Please also maintain the tax rates as per the defined access sequence.

Classify Condition Types

Now classify the condition types in the view - J_1IEXCDEFN through the T-code SM30

Proc.

CTyp

Condition Name

TAXINN

JGCG

CGSTSOFFAP

TAXINN

JGSG

SGSTSOFFAP

TAXINN

JGIG

IGSTSOFFAP

TAXINN

JGUG

UGSTSOFVAP

TAXINN

JGIN

INSTSOFVAP

TAXINN

JGCN

CNSTSOFVAP

TAXINN

JGSN

SGSTINVAP

TAXINN

JGUN

UTGSTINVAP

TAXINN

JOCG

CGSTAR

TAXINN

JOIG

IGSTAR

TAXINN

JOSG

SGSTAR

TAXINN

JOUG

UTGSTAR