SAP Online Help
01.09.2017
Deferred Taxes..........................................................................................................................3 Customiin!.......................................................................................................................... 3 Customiin! t"e Tax Cal#ulation Pro#edure......................................................................3 Customiin! for Tax Codes................................................................................................$ Customiin! for t"e Deferred Tax Transfer Pro!ram........................................................ ..$ C"an!in! O%er to t"e &e' (eportin! Pro#edure for Deferred Taxes................................$ Creatin! Deferred Tax A##ounts...................................................................... ......................) Deferred Taxes in *usiness Transa#tions.............................................................................+ Do#ument Postin!.............................................................................................................7 Deferred Tax Transfer...................................... ......................................... ........................... ..7 (e#o!nition of Pa,ment -, C"e#...................................................................................../ (e#o!nition of Pa,ment -, *ill of x#"an!e.....................................................................9 Translation of Tax tems in orei!n Curren#,....................................................... ............10 eneration of Tax Transfer Do#uments....................................................... ....................10 Preparin! Data for 4AT (eturns....................................................... ......................... .......11
Deferred Taxes
+70
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SAP Online Help
01.09.2017
Description n some #ountries5 taxes are not re#o!nied '"en an in%oi#e is issued5 -ut '"en a pa,ment is made6 Deferred taxes.
Features ou #an post deferred taxes in t"e follo'in! t,pes of a##ountin! do#ument6
n%oi#es
Credit memos
Pa,ments
Clearin! do#uments
Do'n pa,ments
Do'n pa,ment #learin! do#uments and t"eir re%ersal do#uments
ou #annot post deferred tax items in do#uments t"at #ontain -ot" #ustomer items and %endor items.
Customizing for Tax Codes To 'or 'it" deferred taxes5 ,ou re8uire t'o tax #odes for ea#" form of tax. ou use t"e first tax #ode for t"e deferred tax item5 and t"e se#ond for t"e normal tax item5 on#e it "as -een re#o!nied. ...
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n Customiin! for Financial Accounting :5 #"oose Financial Accounting Global Settings Tax on Sales/Purchases Calculation Define Tax Codes for Sales and Purchases. Transa#tion T;P:
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Define t"e tar!et tax #ode.
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Define t"e deferred tax #ode5 and5 on t"e Maintain Tax Code: Rates s#reen5 #"oose Properties.
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nter t"e tar!et tax #ode in t"e Target Tax Code field.
...
Create ne' deferred tax #odes in addition to t"e deferred tax #odes ,ou pre%iousl, used. ou mae t"is settin! in Customiin! for Financial Accounting under Financial Accounting Global Settings Tax on Sales and Purchases Calculation Define Tax on Sales and Purchases Code! §
n t"e properties of t"e tax #ode5 ,ou "a%e entered t"e tar!et tax #ode in t"e field 'it" t"e same name.
§
T"e tar!et tax #ode itself "as no entr, in t"e field Target Tax Code and must not -e used for ot"er postin!s.
Assi!n t"e follo'in! *T e%ents to t"e #orrespondin! fun#tion modules6 BTE
Function module
102)
C(AT
1030
ST
10$0
C(AT
Deferred Taxes
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SAP Online Help
01.09.2017
C(AT
1050
ou mae t"is assi!nment in Customiin! for Financial Accounting under Financial Accounting Global Settings "usiness Transaction #$ents. rom t"e menu on t"e s#reen SAP "usiness Fra%e&or': "usiness Transaction #$ents 5 #"oose Settings P/S Modules ( of an SAP Application. Transa#tion *: t #an -e easil, #"e#ed in ta-le T*31
Result T"e ne' pro#edure for t"e ad%an#e return for tax on sales and pur#"ases for deferred tax is a#ti%e. A#ti%atin! t"e ne' pro#edure "as t"e follo'in! effe#ts on t"e postin! of do#uments and t"e ad%an#e return for tax on sales and pur#"ases6
>"en ,ou post do#uments5 ,ou #an no lon!er use t"e old deferred tax #odes. ou #an onl, use t"e ne' tax #odes 'it" t"e ad%an#e return for tax on sales and pur#"ases for deferred tax.
f ,ou still "a%e open items in t"e deferred tax a##ounts 'it" t"e old deferred tax #odes5 ,ou "a%e to run t"e report for transferrin! deferred taxes (?=S42): parallel to t"e return for tax on sales and pur#"ases for deferred tax. ¡
>"en ,ou run report (?=S42)5 sele#t onl, old deferred tax #odes. T"e report #annot pro#ess ne' deferred tax #odes.
¡
>"en ,ou run report (?=S4)05 sele#t onl, ne' deferred tax #odes. T"is report #annot pro#ess old deferred tax #odes.
Creating Deferred Tax Accounts Use or deferred taxes5 ,ou re8uire t'o @ a##ounts6 one for t"e deferred tax5 and anot"er for t"e tax t"at "as -een re#o!nied. n some #ountries5 ,ou post deferred tax items as open items5 so t"at t"e, #an -e #leared -, t"e Deferred Tax Transfer BPa!e ) pro!ram. >"en ,ou #reate @ a##ounts for deferred taxes in t"ese #ountries5 ,ou spe#if, t"at t"e, are openitem mana!ed5 as follo's6
Procedure ...
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On t"e SAP #as) Access s#reen5 #"oose Accounting Financial Accounting General *edger Master Records G/* Accounts +ndi$idual Processing Centrall) .
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nter a @ a##ount num-er and t"e #ompan, #ode5 and #"oose Create.
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On t"e Control Data ta-5 sele#t ,pen +te% Manage%ent and *ine +te% Displa) .
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nter ot"er data as re8uired and sa%e t"e @ a##ount.
Process Flow ...
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An a##ounts #ler enters a #ustomer in%oi#e5 usin! a deferred tax #ode. T"e s,stem !enerates an a##ountin! do#ument to re#ord t"e re#ei%a-le. or example5 assume t"at ,ou "a%e sold ?( 1005000 of !oods to eon ndustries. T"e s,stem posts t"e follo'in! do#ument usin! t"e deferred tax #ode *26
Deferred Taxes
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SAP Online Help
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T"e #ustomer pa,s t"e in%oi#e5 and t"e #ler re#ords t"e pa,ment as follo's6
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T"e a##ounts #ler transfers t"e deferred 4AT to t"e normal 4AT a##ounts. T"e s,stem !enerates an a##ountin! do#ument t"at #lears t"e tax from t"e deferred 4AT a##ount and transfers it to t"e tar!et tax a##ount t"e normal output 4AT a##ount:6
T"e ne' 4AT item "as a tar!et tax #ode5 41. n order for t"e s,stem to -e a-le to tra# do#uments 'it" deferred taxes #orre#tl,5 ,ou must post all su#" do#uments o-ser%in! t"e follo'in! rules.
Activities Posting Down Paments ou #annot post a do'n pa,ment 'it" referen#e to more t"an one do'n pa,ment re8uest.
Posting !ultiple Paments for "ne #nvoice f a #ustomer pa,s an in%oi#e in se%eral pa,ments5 ,ou post t"e first pa,ment 'it" referen#e to t"e in%oi#e5 and post t"e amount outstandin! as a residual pa,ment. ou post su-se8uent pa,ments as partial pa,ments.
Posting Bills of Exc$ange ou post -ills of ex#"an!e 'it" referen#e to an in%oi#e6 T"e Deferred Tax Transfer BPa!e ) pro!ram does not re#o!nie -ills of ex#"an!e t"at ,ou post 'it"out an, in%oi#e referen#e5 e%en if ,ou #lear a -ill of ex#"an!e a!ainst an in%oi#e later on.
Deferred Tax Transfer Use >"en a #ustomer pa,s an in%oi#e5 or '"en ,ou pa, a %endor in%oi#e5 t"e tax is re#o!nied -, la'5 and ,ou transfer t"e tax from t"e deferred tax a##ount to t"e normal tax a##ount. To do so5 ,ou use t"e Deferred Tax Transfer pro!ram. ou #an run it '"ene%er ,ou 'ant to transfer taxes.
n (ussia5 ,ou also use t"is pro!ram -efore ,ou prepare a 4AT return. t prepares a list of t"e tax items t"at are to -e reported in t"e return see Preparin! Data for 4AT (eturns BPa!e 9:.
Deferred Taxes
+70
)
SAP Online Help
01.09.2017
To a##ess t"e pro!ram5 on t"e SAP #as) Access s#reen5 #"oose Accounting E Financial Accounting E General *edger E Reporting E Tax Reports E General E Deferred Tax E Deferred Tax Transfer -.e&.
Prere%uisites ou "a%e made t"e settin!s des#ri-ed in Customiin! for t"e Deferred Tax Transfer Pro!ram BPa!e 3.
Features T"is pro!ram supports t"e plants a-road fun#tion.
&election n t"e General Selections !roup -ox5 ,ou spe#if, '"i#" #ompan, #ode5 time frame5 and fis#al ,ear ,ou 'ant to transfer t"e taxes for. n =exi#o and (ussia5 t"e time frame refers to t"e pa,ment date. n t"e T)pe of Run !roup -ox5 ,ou spe#if, '"et"er ,ou 'ant to run t"e pro!ram in test mode or update mode6
To run t"e pro!ram in test mode5 sele#t 0pdate Docu%ents: Test Run.
To run it in update mode5 sele#t 0pdate Docu%ents: 0pdate Run.
n t"e Posting Para%eters !roup -ox5 ,ou spe#if, '"et"er ,ou 'ant t"e pro!ram to !enerate an, tax transfer do#uments6 To !enerate t"e do#uments online5 sele#t Call Transaction ( 0sing (!
?se t"is option if ,ou "a%e in%oi#es t"at ,ou "a%e entered multiple pa,ments for5 to ensure t"at t"e pro!ram #lears t"e tax items #orre#tl,. To !enerate t"e do#uments in a -at#" input session5 sele#t Transfer Posting1 and enter t"e data for t"e -at#" input session.
n t"e Currenc) Translation !roup -ox5 ,ou spe#if, '"i#" dateFs ex#"an!e rate t"e pro!ram translates t"e taxes at see Translation of Tax tems in orei!n Curren#, BPa!e /:.
"utput T"e pro!ram reads t"e in%oi#es5 pa,ments5 do'n pa,ments5 and an, ot"er do#uments t"at ma, -e rele%ant for deferred taxes. t re#o!nies pa,ments -, #"e# BPa!e + and pa,ments -, -ill of ex#"an!e BPa!e 7 a##ordin! to ,our Customiin! settin!s. t t"en !enerates t"e appropriate tax transfer do#uments see eneration of Tax Transfer Do#uments BPa!e /:.
Recognition of Pament ' C$ec( Use >it" deferred taxes5 taxes are not re#o!nied until a pa,ment is made. *, default5 t"e s,stem #onsiders a pa,ment -, #"e# to -e made as soon as ,ou issue it to a #ustomer5 or re#ei%e it from a %endor. n not re#o!nied until t"e, #lear. T"e s,stem "andles t"is as des#r,G-ed -elo'.
T"e information "ere applies not ust to #"e#s5 -ut to all forms of pa,ment t"at are mana!ed usin! -an su-a##ounts Bxternal.
Deferred Taxes
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SAP Online Help
01.09.2017
Prere%uisites
ou "a%e s'it#"ed on t"e #"e# in Customiin! see Customiin! for t"e Deferred Tax Transfer Pro!ram BPa!e 3:.
ou use -an su-a##ounts to re#ord pa,ments -, #"e# pendin! #learin!.
Features >"en ,ou run t"e Deferred Tax Transfer BPa!e ) pro!ram5 it onl, transfers taxes on pa,ments -, #"e# if t"e #"e# "as #leared. f not5 t"e pro!ram does not re#o!nie t"e pa,ment and does not transfer t"e taxes.
Recognition of Pament ' Bill of Exc$ange Use T"ere are se%eral points at '"i#" t"e Deferred Tax Transfer BPa!e ) pro!ram #an re#o!nie a -ill of ex#"an!e as a pa,ment6
On t"e -illFs due date5 irrespe#ti%e of '"et"er t"e -ill "as -een paid
On full pa,ment of t"e -ill and not -efore:
On e%er, partial pa,ment
Prere%uisites ou "a%e made t"e settin!s in Customiin! for Financial Accounting :5 -, #"oosin! General *edger Accounting E "usiness Transactions E Closing E Report E Sales/Purchases Tax Returns E Deferred Taxes E Specif) 2hen "ills of #xchange Are Recogni3ed .
Example On ) Ianuar,5 ,ou in%oi#e a #ustomer for ?( /$050005 in#ludin! 4AT at ?( 1$05000. T"e #ustomer pa,s ,ou -, -ill of ex#"an!e5 due on 31 =a,.
Assume t"at ,ou re#o!nie t"e pa,ment on t"e -illFs due date T"e first time ,ou run t"e Deferred Tax Transfer pro!ram after 31 =a,5 t"e pro!ram re#o!nies t"e pa,ment and transfers t"e tax5 no matter '"et"er t"e #ustomer "as paid.
Assume t"at ,ou re#o!nie t"e pa,ment on full pa,ment of t"e -ill On 12 e-ruar,5 t"e #ustomer maes a first pa,ment of ?( 3+05000. ou run t"e Deferred Tax Transfer pro!ram on 2/ e-ruar,5 -ut it does not re#o!nie t"e pa,ment5 sin#e t"e -ill must -e paid in full. On 2/ =a,5 t"e #ustomer pa,s t"e outstandin! ?( $/05000. >"en ,ou run t"e Deferred Tax Transfer pro!ram on 31 =a,5 it re#o!nies t"e pa,ment and transfers t"e 4AT a##ordin!l,.
Assume t"at ,ou re#o!nie all partial pa,ments on t"e -ill On 12 e-ruar,5 t"e #ustomer maes a first pa,ment of ?( 3+05000. T"is is e8ui%alent to ?( 3005000 plus (?* +05000 4AT. >"en ,ou run t"e Deferred Tax Transfer pro!ram5 it transfers ?( +05000 4AT from t"e deferred tax a##ount to t"e output 4AT a##ount. On 2/ =a,5 t"e #ustomer pa,s t"e outstandin! ?( $/05000. ou #an no' transfer t"e remainin! ?( /05000 of 4AT.
Deferred Taxes
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SAP Online Help
01.09.2017
Translation of Tax #tems in Foreign Currenc Use >"en ,ou post taxes in forei!n #urren#, as deferred taxes5 and t"en transfer t"em some da,s later5 t"eir %alue in ,our #urren#, 'ill "a%e #"an!ed due to flu#tuations in t"e ex#"an!e rate. T"e s,stem automati#all, posts an, ex#"an!e rate differen#es5 as illustrated in t"e follo'in! example.
Example Assume t"at ,our lo#al #urren#, is t"e euro5 and t"at ,ou re#ei%e an in%oi#e from a %endor lo#ated in S'eden. T"e in%oi#e is in S'edis" ronor5 and is for SJ 11)5000 in#ludin! 4AT5 and t"e ex#"an!e rate is ?( 16SJ( 11. T"e a##ountin! do#ument loos lie t"is6
&o' assume t"at ,ou pa, t"e in%oi#e and ,ou #an transfer t"e tax from t"e deferred tax a##ount to t"e tar!et tax a##ount. T"e %alue of t"e euro "as "o'e%er risen a!ainst t"e ronor5 so t"at t"e ex#"an!e rate is no' ?( 16SJ 13. T"e Deferred Tax Transfer BPa!e ) pro!ram #reates t"e follo'in! a##ountin! do#ument to transfer t"e tax5 in#ludin! a line item to #ompensate for t"e missin! SJ 3050006
&ote t"at in t"is example5 t"e pro!ram re#al#ulates t"e taxes usin! t"e ex#"an!e rate on t"e date on '"i#" ,ou transfer t"e taxes. Ho'e%er5 ,ou #an also use t"e ex#"an!e rate on t"e in%oi#e date or t"e pa,ment date5 dependin! on t"e la' in ,our #ountr,.
T"e report taes ex#"an!e rate from t"e $eader of appropriate do#ument K in%oi#e5 pa,ment et#.
)eneration of Tax Transfer Documents Use T"e Deferred Tax Transfer BPa!e ) pro!ram !enerates a##ountin! do#uments to transfer deferred taxes from t"e deferred tax a##ounts to t"e normal tax a##ounts. t posts t"e normal tax item under a normal tax #ode6
Deferred Taxes
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/
SAP Online Help
01.09.2017
Features Down Paments T"e pro!ram automati#all, transfers taxes on all do'n pa,ments t"at #ontain deferred tax #odes. &o in%oi#e is re8uired.
"nline )eneration or Batc$ #nput Dependin! on ,our settin!s on t"e sele#tion s#reen5 t"e pro!ram eit"er !enerates t"e tax transfer do#uments online5 or !enerates a -at#" input session5 '"i#" ,ou must t"en pro#ess.
f ,ou use -at#" input mode t"e #learin! do#ument ma, -e not #reated in #ase of partial pa,ments.
*um'er of Documents )enerated Ho' man, do#uments t"e pro!ram !enerates depends on ,our Customiin! settin!s. or example5 it #an !enerate one tax transfer do#ument for ea#" #ustomer in%oi#e and ea#" %endor in%oi#eL t"e ad%anta!e of t"is met"od is t"at ,ou #an easil, tra#e '"i#" in%oi#e and pa,ment t"e tax transfer do#ument is related to see -elo':. Alternati%el,5 if ,ou "a%e multiple in%oi#es from a #ustomer5 t"e pro!ram #an !enerate one do#ument for ea#" deferred tax #ode onl, a#ross all #ustomers or %endors:. T"is met"od re8uires fe'er a##ountin! do#uments t"an t"e first and sa%es data-ase spa#e. f an in%oi#e #ontains deferred tax items t"at "a%e different tax #onditions K for example5 in =exi#o5 for 4AT and PS K t"e pro!ram !enerates separate tax transfer do#uments for ea#" #ondition.
References to #nvoices and Paments Assumin! t"at t"e pro!ram !enerates one tax transfer do#ument for ea#" in%oi#e5 it stores t"e in%oi#e num-er in t"e tax transfer do#ument "eader5 in t"e Reference Docu%ent .u%ber field. t also stores t"e pa,ment do#ument num-er in t"e transferred tax item5 in t"e Assign%ent .u%ber field.
Preparing Data for +AT Returns Use n (ussia5 -efore ,ou prepare a 4AT return5 ,ou !enerate a list of t"e tax items t"at are to -e #o%ered. To do so5 ,ou use t"e Deferred Tax Transfer BPa!e ) pro!ram.
Prere%uisites ou "a%e transferred all t"e taxes t"at are to -e reported.
Procedure ...
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n t"e General Selections and Further Selections !roup -oxes5 spe#if, '"i#" do#uments ,ou 'ant to report. &ote t"at in t"is mode5 t"e pro!ram onl, sele#ts do#uments 'it" tar!et tax items.
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n t"e T)pe of Run !roup -ox5 sele#t 0pdate Docu%ents: 0pdate Run.
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n t"e Prepare Printing of For%s !roup -ox6 .a
Sele#t #ntr) in 0MS4 .
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nter t"e run date5 and a run D of ,our #"oi#e.
Deferred Taxes
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xe#ute t"e report.
Result T"e pro!ram sele#ts all t"e do#uments 'it" tar!et tax items and re#ords t"e items in t"e ta-le ?=S4 under t"e run date and D t"at ,ou entered. ou #an no' prepare a 4AT return5 spe#if,in! t"is run date and D.
Deferred Taxes
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