Customizing WHT

18
Customizing Guide: Withholding Tax Base Amount Accumulation – For Condition-Based Tax Calculation –

description

SAP Withholding Tax

Transcript of Customizing WHT

Page 1: Customizing WHT

Customizing Guide: Withholding Tax Base Amount Accumulation

– For Condition-Based Tax Calculation –

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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............................................................................. 3

3 Create Entries in J_1BAJ ........................................................................................... 5 4 Create Processing Keys for FI (T007B) ..................................................................... 6 5 Assign Tax Accounts to Account Keys....................................................................... 6 6 Define Account Keys for SD (T687) ........................................................................... 7 7 Update Calculation Procedures ................................................................................. 7

7.1 Update Calculation Procedure FI ............................................................................... 7 7.2 Update Pricing Procedure SD .................................................................................. 11

8 Customizing of Extended WHT................................................................................ 13 8.1 WHT Types at Payment ........................................................................................... 14 8.2 WHT Codes.............................................................................................................. 14 8.3 Define Processing Key For Modified Tax Amount ................................................... 15 8.4 Assign WHT Types to Company Codes................................................................... 15 8.5 Define Accounts for Withholding Tax to Be Paid Over ............................................ 15 8.6 Define Official Collection Codes............................................................................... 16 8.7 Assign Condition Types to Withholding Tax Types.................................................. 16 8.8 Maintain Tax Relevant Classification ....................................................................... 16 8.9 Maintain Minimum Base Amount ............................................................................. 16 8.10 Maintain Withholding Tax SD Conditions............................................................... 16

9 FI Tax Codes............................................................................................................ 16 9.1 Taxes in Tax Codes Used in MM............................................................................. 17

10 SD Tax Codes (View J_1BTXSDCV)....................................................................... 17 11 Master Data Changes .............................................................................................. 17

11.1 Vendors (Transaction XK02).................................................................................. 17 11.2 Customers (Transaction XD02).............................................................................. 17

12 Tax Rates ................................................................................................................. 18 12.1 Withholding Taxes.................................................................................................. 18

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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: D (Taxes) Calculat. Type: A (Percentage) 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. ICW5 COFINS WHT SD – AccuIGEQ General WHT - Accum. IGW5 General WHT SD – Acc IIRQ IR WHT - Accum. IRW5 IR WHT SD - Accum. IPSQ PIS WHT - Accum. IPW5 PIS WHT SD - Accum. ICSQ CSLL WHT - Accum. ISW5 CSLL WHT SD - Accum.

2.1.2 WHT Accumulation flag Cond. class : A Taxes Calculat.type: A Percentage Cond.category: 1 Tax Access seq. : BRWT (Brazil WHT)

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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: 1 (Jur. Level 1) Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: 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: D (Taxes) Calculat. Type: A (Percentage) 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 IGW5 General WHT SD – Acc IPW5 PIS WHT SD - Accum. IRW5 IR WHT SD - Accum. ISW5 CSLL WHT SD - Accum.

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

Tax Type Description ICW6 COFINS WHT code Accu IPW6 PIS WHT code Accu ISW6 CSLL WHT code Accu IRW6 IR WHT code Accu IGW6 General WHT code Accu

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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: A (Discount or surcharge) Calculat. Type: B (Fixed amount) 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 BXWA BR WHT Acc Base Amt

3 Create New Internal Condition Codes Internal TC Code Description TaxGrp WHT_ACCUMULATION Withholding tax accumulation WHT WHT_ACTIVE_COFINS_ACC Withholding Tax COFINS Accumulation Active WACO WHT_ACTIVE_CSLL_ACC Withholding Tax CSLL Accumulation Active WACS WHT_ACTIVE_GEN_ACC Withholding Tax General Accumulation Active WAT WHT_ACTIVE_IR_ACC Withholding Tax IR Accumulation Active WAIR WHT_ACTIVE_PIS_ACC Withholding Tax PIS Accumulation Active 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 OffsetICOQ WACO COFINS WHT - Accumulated X ICSQ WACS CSLL WHT - Accumulated X IGEQ WAT General WHT - Accumulated X

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IIRQ WAIR IR WHT - Accumulated X IPSQ WAPI PIS WHT - Accumulated X ICW5 WACO COFINS WHT SD - Accumulated X IGW5 WAT General WHT SD - Accumulated X IPW5 WAPI PIS WHT SD - Accumulated X IRW5 WAIR IR WHT SD - Accumulated X ISW5 WACS CSLL WHT SD - Accumulated X

5 Assign internal code to tax group 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 WAG General WHT – Accu WAI IR WHT – Accu WAP PIS WHT – Accu WAS CSLL WHT - Accu Tax type: 1 (output tax) Non deductible: space Posting indicator: 2 (separate line item)

Processing Key Description WG5 General WHT - Accu WC5 Cofins WHT – Accu WI5 IR WHT - Accu WP5 PIS WHT - Accu WS5 CSLL WHT – Accu

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

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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 CntrCTyp Description FromTo 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 Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy 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

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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 Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy 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

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277 0 BX44 BRSubTrib NF Rate 0 0 X 0 320 0 280 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 0 1 0 0 0 NVV 516 0 ZCM2 CIAP law 102 225 0 1 0 0 0 NAV 517 0 ZCM4 CIAP 4.7 225 0 1 0 0 0 NAV 520 0 ICS2 S.T. Consumption In 265 0 0 0 0 NVV 525 0 ICOP ICMS complement 255 0 1 0 0 0 ICP 530 0 ICOT 255 0 1 0 0 0 ICP 535 0 ICOX ICMS complement

100 525 0 1 0 0 164 ICX

555 0 ISS2 ISS from MM In 295 0 1 0 0 0 IC1 560 0 ISSO ISS from MM In Offs 555 0 1 0 0 164 MW4 610 0 IPI3 IPI from SD Out 245 0 1 0 0 0 MW1 Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy 615 0 ICM3 ICMS from SD Out 225 0 1 0 0 0 MW2 616 0 ICMM ICMS DIFAL Out 225 0 1 0 0 0 MW2 617 0 ICML ICMS DIFAL ofset out 616 0 1 0 0 164 ICC 620 0 ICS3 Sub.Tributaria Out 265 0 0 0 0 MW3

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621 0 ICS5 Transf S.T Retail BO 265 0 0 0 0 NVV 622 0 ICS8 Transf S.T Retail BO 265 0 0 0 0 MW3 625 0 ISS3 ISS from SD Out 295 0 1 0 0 0 MW4 630 0 ICZF ICMS Rev (Z.F.)-STO 225 0 1 0 0 164 ICZ 640 0 IFR3 ICMS on freight Out 285 0 1 0 0 0 MW3 645 0 IFS3 ICMS ST freight Out 275 0 0 0 0 MW3 650 0 ICM4 225 0 1 0 0 0 MW2 651 0 ICM7 ICMS Industr. non BO 225 0 1 0 0 0 NVV 652 0 ICM9 ICMS res non ded BO 225 0 1 0 0 0 MW2 680 0 INSS INSS Incoming 10 0 1 0 0 0 VST 685 0 INSX INSS offset (100-)-- 680 0 1 0 0 164 INX 710 0 IRD1 Reimbursment ICMS 10 0 1 0 0 0 IR1 715 0 IRD2 Reimb. ICMS offset 710 0 1 0 0 0 IR2 720 0 IRD3 Reimbursment SUBT 10 0 1 0 0 0 IR3 725 0 IRD4 Reimb. SUBT offset 720 0 1 0 0 0 IR4 730 0 IRD5 Reimb. ICMS off. NVV 10 0 1 0 0 0 NVV 735 0 IRD6 Reimb. SUBT off.NVV 10 0 1 0 0 0 NVV 750 0 ISS 1 0 X 0 0 0 755 0 ISSA ISS at Provider 305 0 1 0 0 0 NVV 760 0 ISSB ISS WHT at Provider 310 0 1 0 0 0 ISW 765 0 ISSE ISS at Serv.Loc. 320 0 1 0 0 0 NVV 770 0 ISSF ISS WHT at Serv.Loc. 325 0 1 0 0 0 ISW 775 0 ISSG ISS Offsets 339 0 1 0 0 0 NVV 779 0 PIS/COFINS NON-

DEDUCTIBLE 1 0 X 0 0 0

780 0 ICON COFINS NVV 355 0 1 0 0 0 NVV 782 0 ICOO COFINS NVVOff

TxIncl 360 0 1 0 0 0 NVV

784 0 IPSN PIS NVV 375 0 1 0 0 0 NVV 786 0 IPSO PIS NVV Off. TxIncl 380 0 1 0 0 0 NVV 789 0 PIS/COFINS

DEDUCTIBLE 1 0 X 0 0 0

790 0 ICOF COFINS deductible 355 0 X 0 0 0 VST 791 0 IPIS PIS deductible 375 0 X 0 0 0 VST 792 0 ICOV Cofins Offset 360 0 1 0 0 164 CO3 793 0 ICOS COFINS deduct.

PO/GR 360 0 1 160 0 0 CO3

794 0 ICOU Cofins IV Non Deduct 360 0 1 161 0 0 NVV 795 0 ICOA Cofins ded. not inc. 355 360 1 0 0 0 CO3 796 0 IPSV Offset IPSS / IPSU 380 0 1 0 0 164 PI3 797 0 IPSS PIS deduct. PO/GR 380 0 1 160 0 0 PI3 798 0 IPSU PIS non deductib. IV 380 0 1 161 0 0 NVV 799 0 IPSA PIS ded. not inc. 375 380 1 0 0 0 PI3 900 0 WITHHOLDING

TAXES 1 0 X 0 0 0

904 0 BW01 WHT Coll.Code Gen. 0 0 X 0 0 5 905 0 BW02 WHT Rate Gen. 0 0 X 0 0 5 909 0 BW11 WHT Coll.Code PIS 0 0 X 0 0 5 910 0 BW12 WHT Rate PIS 0 0 X 0 0 5 914 0 BW21 WHT Coll.Code

COFINS 0 0 X 0 0 5

915 0 BW22 WHT Rate COFINS 0 0 X 0 0 5 919 0 BW31 WHT Coll.Code CSLL 0 0 X 0 0 5 920 0 BW32 WHT Rate CSLL 0 0 X 0 0 5 924 0 BW41 WHT Coll.Code IR 0 0 X 0 0 5 925 0 BW42 WHT Rate IR 0 0 X 0 0 5 940 0 BW51 WHT Acc. Flag 0 0 X 2 0 0 160 945 0 BXWT BR WHT Base

Amount 0 0 X 0 900 5

946 0 BXWA BR WHT Acc Base Amt

0 0 X 0 901 5

950 0 ICOW COFINS WHT 915 0 0 900 0 WTC 951 0 ICOQ COFINS WHT Accum. 915 0 0 901 0 WAC 952 0 ICOZ COFINS WHT Offset 950 951 0 0 164 NVV 955 0 IPSW PIS WHT 910 0 0 900 0 WTP 956 0 IPSQ PIS WHT - Accum. 910 0 0 901 0 WAP 957 0 IPSZ PIS WHT Offset 955 956 0 0 164 NVV 960 0 ICSW CSLL WHT 920 0 0 900 0 WTS 961 0 ICSQ CSLL WHT - Accum. 920 0 0 901 0 WAS Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy 962 0 ICSZ CSLL WHT Offset 960 961 0 0 164 NVV 965 0 IIRW IR WHT 925 0 0 900 0 WTI 966 0 IIRQ IR WHT - Accum. 925 0 0 901 0 WAI 967 0 IIRZ IR WHT Offset 965 966 0 0 164 NVV

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970 0 IGEW General WHT 905 0 0 900 0 WTG 971 0 IGEQ General WHT -

Accum: 905 0 0 901 0 WAG

972 0 IGEZ General WHT Offset 970 971 0 0 164 NVV 999 0 BI00 Dummy Non-Statistic. 0 0 0 0 163 VS1

9.2 Update Pricing Procedure SD The below SD pricing procedure is based on SAP sample delivery RVXBRA. 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 CntrCTyp Description From To ManStat SubTo Reqt AltCTyAltCBV ActKy Print1 0 **** Zero **** 1 0 X 0 0 0 10 0 5 0 PR00 Price 5 0 2 0 0 10 1 ZPB0 Price w/o Taxes 10 1 2 0 0 10 2 ZPB1 Price+ISS 10 2 2 0 0 10 3 ZPB2 Price+PIS+COF 10 3 2 0 0 10 4 ZPB3 Price+ISS+PIS+COF 10 4 2 0 0 45 0 45 0 0 0 0 X 50 0 RB00 Discount (Value) 50 0 2 0 0 199 0 Net Base 199 0 1 0 0 0 200 0 DICM Devido ICMS 200 0 X 0 0 160 201 0 ICVA ICMS Tax Rate 201 0 X 0 0 160 202 0 ICBS ICMS Tax Base 202 0 X 0 0 160 203 0 ICOB BR: ICMS other base 203 0 X 0 0 160 204 0 IC0X BR: ICMS 0 excempt 204 0 X 0 0 160 205 0 I100 BR: ICMS Convênio100 205 0 X 0 0 160 206 0 ICLW BR: ICMS Law 206 0 X 0 0 160 207 0 ISIC ICMS SF = ST 207 0 X 0 0 160 208 0 ISTD ICMS Rate S.T. spec. 0 0 X 0 0 160 209 0 ICXC 0 0 X 0 0 160 210 0 DIZF Zona Franca 0 0 X 0 0 160 220 0 DICF 0 0 X 0 0 160 221 0 ICFR BR: ICMS on freight 0 0 X 0 0 160 230 0 DISI Devido ICMS s/IPI 0 0 X 0 0 160 240 0 DIPI BR: Devido IPI 0 0 X 0 0 160 241 0 IPVA IPI Tax Rate 0 0 X 0 0 160 242 0 IPBS IPI Tax Base 0 0 X 0 0 160 243 0 IPOB BR: IPI other base 0 0 X 0 0 160 244 0 IPIP BR: IPI Pauta 0 0 X 0 0 160 245 0 IP0X BR: IPI 0 excempt 0 0 X 0 0 160 246 0 IPLW BR: IPI Law 0 0 X 0 0 160 247 0 IPXC IPI Customer Exempt 0 0 X 0 0 160 250 0 DCOF COFINS Due 0 0 X 0 0 160 251 0 BCO1 COFINS Rate 0 0 X 0 0 160 252 0 BCO2 COFINS Base 0 0 X 0 0 160 253 0 BCOP COFINS Pauta Amount 0 0 X 0 0 0 255 0 DPIS PIS Due 0 0 X 0 0 160 256 0 BPI1 PIS Rate 0 0 X 0 0 160 257 0 BPI2 PIS Base 0 0 X 0 0 160 258 0 BPIP PIS Pauta Amount 0 0 X 0 0 0 260 0 DISS Devido ISS 0 X 0 0 160 0 265 0 1 0 X 0 0 0 ISS New 2004 266 0 ISS Rate at Prov. 0 0 X 0 0 160 ISVB Step CntrCTyp Description From To ManStat SubTo Reqt AltCTyAltCBV ActKy Print267 0 ISVC ISS Base at Prov. 0 0 X 0 0 160 268 0 ISVD ISS Law at Prov. 0 0 X 0 0 160 269 0 ISVE ISS Ins.Cal at Prov. 0 0 X 0 0 160 270 0 ISVF ISS Taxloc at Prov. 0 0 X 0 0 160

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271 0 ISVG ISS WHT at Prov. 0 0 X 0 0 160 272 0 ISVH ISS Min WHT at Prov. 0 0 X 0 0 160 273 0 ISVN ISS Rate at Serv. 0 0 X 0 0 160 274 0 ISVO ISS Base at Serv. 0 0 X 0 0 160 275 0 ISVP ISS Law at Serv. 0 0 X 0 0 160 276 0 ISVQ ISS Ins.Cal at Serv. 0 0 X 0 0 160 277 0 ISVR ISS Taxloc:1=PR,2=SR 0 0 X 0 0 160 278 0 ISVS ISS WHT at Serv. 0 0 X 0 0 160 279 0 ISS Min WHT at Serv. 0 0 X 0 0 160 ISVT 280 DSUB 0 0 X 0 0 160 0 281 0 ISTS Brazil S.T. surcharg 0 0 X 0 0 160 282 0 ISTT BR: Sub.Trib SurType 0 0 X 0 0 160 283 0 ISTM BR: Sub.Trib MinPric 0 0 X 0 0 160 284 0 ISTF BR: Sub.Trib FixPric 0 0 X 0 0 160 285 0 ISTB Brazil S.T. red. bas 0 0 X 0 160 0 286 0 IST2 BR: Sub.Trib Base 2 0 0 X 0 160 0 287 0 ISTC S.T. ICMS BasRed 0 0 X 0 0 160 288 0 ISTN Subtrib.Minpr.Factor 0 0 0 0 160 X 289 0 ISTI S.T. Minp.Bef.Surch. 0 0 X 0 0 160 290 0 DSUF 0 X 0 0 160 0 300 0 ICMI Price+Tax (for NF) 0 2 320 0 X 0 310 0 1 0 X 0 0 0 320 0 Material 0 0 0 0 0 K004 321 K007 Customer Discount 0 0 0 0 0 0 322 0 K005 Customer/Material 0 0 0 0 0 329 0 320 328 0 0 0 400 0 KF00 Freight 0 0 0 0 0 600 0 IBRX Brazil tax calc. 300 599 X 0 320 0 610 0 BX10 BR ICMS Normal Base 0 0 X 0 160 320 612 0 BX11 BR ICMS Exclude Base 0 0 X 320 160 0 614 0 BX12 BR ICMS Other Base 0 0 X 0 320 160 616 0 BX13 BR ICMS Amount 0 0 1 0 320 0 MW2 617 0 BXZF BR ICMS Zona Franca 0 0 1 0 320 0 MW2 618 0 BX14 BR ICMS Freight Base 0 X 0 320 160 0 620 0 BX15 BRICMS Freight Amnt. 0 1 0 320 0 MW3 0 622 0 BX16 0 0 X 0 320 160 BR ICMS Rate 624 0 BR IPI Normal Base 0 0 X 0 320 160 BX20 626 BX21 BR IPI Exclude Base 0 0 X 0 320 160 0 628 0 BX22 BR IPI Other Base 0 0 X 0 320 160 630 0 BX23 BR IPI Amount 0 0 1 0 320 0 MW1 632 0 BX24 BR IPI Offset Base 0 0 X 0 320 160 634 0 BX25 BR IPI Offset Amount 0 0 X 0 320 160 636 0 BX40 BR SubTrib Base 0 0 X 0 320 160 638 0 BX41 BR SubTrib Amount 0 0 0 320 0 MW3 640 0 BX42 BR SubTrib Fr. Base 0 0 X 0 320 160 642 0 BX43 BR SubTrib Fr. Amnt 0 0 0 320 0 MW3 644 0 BX44 BRSubTrib NF Rate 0 0 X 0 320 160 646 0 BX50 BR ISS Base 0 0 X 0 320 160 650 0 BXPA BR IPI Pauta Amount 0 0 1 0 320 0 MW1 652 0 BX60 BR ISS Base Prov 0 0 X 0 320 160 653 0 BX61 BR ISS ExBase Prov 0 0 X 0 320 160 654 0 BX64 BR ISS WT Base Prov 0 0 X 0 320 160 655 0 BX65 BR ISS WT ExBas Prov 0 0 X 0 320 160 656 0 BX6A BR ISS Base Serv 0 0 X 0 320 160 657 0 BX6B BR ISS ExBase Serv 0 0 X 0 320 160 658 0 BX6E BR ISS WT Base Serv 0 0 X 0 320 160 659 0 BX6F BR ISS WT ExBas Serv 0 0 X 0 320 160 660 0 BX51 BR ISS Amount 0 0 1 0 320 0 MW4 661 0 BX62 BR ISS Amount Prov 0 0 1 0 320 0 MW4 662 0 BX63 BR ISS WTAmount Prov 0 0 1 0 320 0 MW4 663 0 BX6C BR ISS Amount Serv 0 0 1 0 320 0 MW4 664 0 BX6D BR ISS WTAmount Serv 0 0 X 1 0 320 0 665 0 BX6O BR ISS offset 660 664 1 0 0 0 BRI 666 0 BX70 BR COFINS Base 0 0 X 0 320 160 667 0 BX71 BR COFINS Excl. Base 0 0 X 0 320 160 668 0 BX72 BR COFINS Amount 0 0 1 0 320 0 COF 669 0 BX7P BR COFINS Pauta Amt. 0 0 X 0 320 160 672 0 BX7O BR COFINS offset 668 668 1 0 0 0 ERL 675 0 BX80 BR PIS Base 0 0 X 0 320 160 677 0 BX81 BR PIS Excl. Base 0 0 X 0 320 160 Step CntrCTyp Description From To ManStat SubTo Reqt AltCTyAltCBV ActKy Print679 0 BX82 BR PIS Amount 0 0 1 0 320 160 PIS 680 0 BX8P BR PIS Pauta Amt. 0 0 0 320 160 683 0 BX8O BR PIS offset 679 679 0 0 0 ERL

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700 0 **** Tax Code Conditions ****

1 0 0 0 0

702 0 IPI3 IPI from SD 1 0 X X 0 0 0 704 0 ICM3 ICMS from SD 1 0 X X 0 0 0 706 0 ICS3 Sub.Trib. from SD 1 0 X X 0 0 0 708 0 ISS3 ISS from SD 1 0 X X 0 0 0 710 0 ICZF ADMS Disc. Zona Fr. 1 0 X X 0 0 0 712 0 IFR3 ICMS on freight SD 1 0 X X 0 0 0 714 0 IFS3 ICMS ST freight SD 1 0 X X 0 0 0 715 1 ISSA ISS at Provider 1 0 X X 0 0 0 715 2 ISSB ISS WHT at Provider 1 0 X X 0 0 0 715 3 ISSC ISS WHT Off. Prov. 1 0 X X 0 0 0 715 4 ISSD ISS WHT Again Prov. 1 0 X X 0 0 0 715 5 ISSE ISS at Serv.Loc. 1 0 X X 0 0 0 715 6 ISSF ISS WHT at Serv.Loc. 664 664 0 0 0 WK3 715 7 ISSG ISS WHT Off. SrvLoc 1 0 X X 0 0 0 715 8 ISSH ISS WHT Again SrvLoc 1 0 X X 0 0 0 719 0 Total Tax 702 718 0 0 0 720 0 ICMO ICMS offset 616 0 0 0 0 BRI 740 0 DIFF Rounding Off 0 0 13 16 4 ERS 750 0 0 0 0 4 0 X 800 0 SKTO Cash Discount 0 0 X 9 0 11 810 0 VPRS Cost 0 0 X B 4 0 0 899 0 WITHHOLDING TAXES

ON GROSS 1 0 X 0 0 0

900 0 WGEC BR General WHT Code 0 0 X 164 0 0 901 0 WPIC BR PIS WHT Code 0 0 X 164 0 0 902 0 WCOC BR COFINS WHT Code 0 0 X 164 0 0 903 0 WCSC BR CSLL WHT Code 0 0 X 164 0 0 904 0 WIRC BR IR WHT Code 0 0 X 164 0 0 905 0 WISC BR ISS WHT Code 0 0 X 164 0 0 906 0 IGW6 General WHT code Acc 0 0 X 164 0 0 907 0 IPW6 PIS WHT code Accu 0 0 X 164 0 0 908 0 ICW6 COFINS WHT code

Accu 0 0 164 0 0

909 0 ISW6 CSLL WHT code Accu 0 0 X 164 0 0 910 0 IRW6 IR WHT code Accu 0 0 X 164 0 0 911 0 BR ISS WHT Code 0 0 X 0 0 0 912 0 DWHT WHT Due 0 0 X 0 0 160 913 0 BW51 WHT Acc. Flag 0 0 X 2 0 0 160 914 0 BXWT BR WHT Base Amount 0 0 X 0 900 5 915 0 BXWA BR WHT Acc Base Amt 0 0 X 0 901 5 916 0 BW01 WHT Coll.Code Gen. 1 0 X 0 0 0 917 0 BW02 WHT Rate Gen. 0 0 X 0 0 5 920 0 BW11 WHT Coll.Code PIS 1 0 X 0 0 0 921 0 BW12 WHT Rate PIS 0 0 X 0 0 5 925 0 BW21 WHT Coll.Code COFINS 1 0 X 0 0 0 926 0 BW22 WHT Rate COFINS 0 0 X 0 0 5 930 0 BW31 WHT Coll.Code CSLL 1 0 X 0 0 0 931 0 BW32 WHT Rate CSLL 0 0 X 0 0 5 935 0 BW41 WHT Coll.Code IR 1 0 X 0 0 0 936 0 BW42 WHT Rate IR 0 0 X 0 0 5 940 0 IGEW test GEN WHT test 916 0 0 900 0 WG3 941 0 IGEQ General WHT - Accum: 916 0 0 901 0 WG5 942 0 BGEZ BR General WHT off 940 941 0 0 164 WG4 945 0 IPSW test PIS WHT test 921 0 0 900 0 WP3 946 0 IPSQ PIS WHT - Accum. 921 0 0 901 0 WP5 947 0 BPSZ BR PIS WHT Offset 945 946 0 0 164 WP4 950 0 ICOW test COFIS WHT test 926 0 0 900 0 WC3 951 0 ICOQ COFINS WHT Accum. 926 0 0 901 0 WC5 953 0 BCOZ BR COFINS WHT offset 950 951 0 0 164 WC4 955 0 ICSW test CSLL WHT test 931 0 0 900 0 WS3 956 0 ICSQ CSLL WHT - Accum. 931 0 0 901 0 WS5 957 0 BCSZ BR CSLL WHT offset 955 956 0 0 164 WS4 960 0 IIRW test IR WHT test 936 0 0 900 0 WI3 961 0 IIRQ IR WHT - Accum. 936 0 0 901 0 WI5 962 0 BIRZ BR IR WHT offset 960 961 0 0 164 WI4 999 0 BI00 Dummy for Tax 1 0 X 0 0 0

10 Customizing of Extended WHT Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation ->

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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.

10.1 WHT Types at Payment

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

W/Tax Type Description CP COFINS at Payment GP General WHT (PIS/COF/CSLL/IR) at Payment PP PIS at Payment RP IR at Payment SP CSLL at Payment

10.1.2 Create WHT types Base amount = Modified Tax Amount Origin of Base = Base Stored in Nota Fiscal Rounding rule = W/tax comm round Cash Discount = C/disc pre W/tx Post w/tax amount = X Accumulation type = Per Month Combined accum. = X W/tax base manual = X Manual w/tax amount = X W/tax for pmnts = X No cert numbering = X Base amount = Type level Withholding tax amount = W/tax code level No central invoice Minimum Check at item level

W/Tax Type Description CA Cofins at Payment - Accumulated GA General WHT at Payment - Accumulated PA PIS at Payment - Accumulated RA IR at Payment - Accumulated SA CSLL at Payment - Accumulated

10.2 WHT Codes Transaction 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.

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Percentage subject to tax: 100,00% With/tax rate: 100,00% Posting indicator: 1

W/Tax Type W/Tax Code Description CA CA 100% of COFINS WHT Amount - Accumulated GA GA 100% of General WHT Amount - Accumulated PA PA 100% of PIS WHT Amount - Accumulated RA RA 100% of IR WHT Amount - Accumulated SA SA 100% of CSLL WHT Amount - Accumulated

10.3 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 Processing Key CA WAC CA WC5 GA WAG GA WG5 PA WAP PA WP5 RA WAI RA WI5 SA WAS SA WS5

10.4 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.

10.5 Define Accounts for Withholding Tax to Be Paid Over Assign G/L accounts for WHT to WHT types. Assign the same G/L account you have assigned for each normal withholding tax type and code. For example if 177011 is assigned for withholding tax type CP / withholding tax code CP assign the same code for withholding tax type CA / Withholding tax code CA.

Transaction SPRO: SAP Reference IMG -> 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 -> specify a chart of account and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Withholding tax type Withholding tax code Account CA CA 177011 GA GA 177022 PA PA 177013 RA RA 177021 SA SA 177020

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10.6 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

10.7 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 Condition Type CA ICW6 PA IPW6 SA ISW6 RA IRW6 GA IGW6

10.8 Maintain Tax Relevant Classification Argentina Customizing: view V_1ATXREL, according to Note 178824

Tax rel. Text CA Cofins Payment - Accumulated GA General WHT payment - Accumulated PA PIS WHT Payment - Accumulated RA IR WHT Payment - Accumulated SA CSLL WHT payment - Accumulated

10.9 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.

WHT type Currency Minimum Base Amount CA BRL 5000,00 GA BRL 5000,00 PA BRL 5000,00 RA BRL 5000,00 SA BRL 5000,00

10.10 Maintain Withholding Tax SD Conditions Transaction VK11.

Country BR. Maintain for all conditions a rate of 100%, assign validity.

Condition Tax Rel. Class. W/tax code ICW6 CA CA IPW6 PA PA ISW6 SA SA IRW6 RA RA IGW6 GA GA

11 FI Tax Codes Activate additional taxes for existing tax codes or create new tax codes.

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Transaction FTXP

11.1 Taxes in Tax Codes Used in MM

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

12 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.

13 Nota Fiscal Mapping Only the new entries are listed.

13.1 Tax Values MM TxTy Tax

Rate Map Pauta

Rate Map Tax

AmountMap Tax

Base Map Ex.

BaseMap Other

Base Map WHT

Code

ICOQ BW22 1 0 ICOQ 0 BXWA 0 0 0 BW21 ICSQ BW32 1 0 ICSQ 0 BXWA 0 0 0 BW31 IGEQ BW02 1 0 IGEQ 0 BXWA 0 0 0 BW01 IIRQ BW42 1 0 IIRQ 0 BXWA 0 0 0 BW41 IPSQ BW12 1 0 IPSQ 0 BXWA 0 0 0 BW11

13.2 Tax Values SD TxTy Tax

Rate Map Pauta

Rate Map Tax

AmountMap Total

Base Map Tax

Base Map Ex.

Base Map Other

Base Map WHT

Code

ICOQ BW22 1 0 ICOQ 0 BXWA 0 BXWA 0 0 0 BW21ICSQ BW32 1 0 ICSQ 0 BXWA 0 BXWA 0 0 0 BW31IGEQ BW02 1 0 IGEQ 0 BXWA 0 BXWA 0 0 0 BW01IIRQ BW42 1 0 IIRQ 0 BXWA 0 BXWA 0 0 0 BW41IPSQ BW12 1 0 IPSQ 0 BXWA 0 BXWA 0 0 0 BW11

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

14.1 Vendors (Transaction XK02) Assign all WHT types and codes that are applicable.

14.2 Customers (Transaction XD02)

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Assign all WHT types and codes that are applicable.

15 Tax Rates

15.1 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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