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Deferred Taxes

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15.01.2013

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Deferred Taxes .......................................................................................................................... 5 Customizing ........................................................................................................................... 5 Customizing the Tax Calculation Procedure ...................................................................... 5 Customizing for Tax Codes ................................................................................................ 6 Customizing for the Deferred Tax Transfer Program ......................................................... 6 Changing Over to the New Reporting Procedure for Deferred Taxes ............................... 6 Creating Deferred Tax Accounts............................................................................................ 8 Deferred Taxes in Business Transactions ............................................................................. 8 Document Posting .............................................................................................................. 9 Deferred Tax Transfer............................................................................................................ 9 Recognition of Payment by Check ................................................................................... 10 Recognition of Payment by Bill of Exchange ................................................................... 11 Translation of Tax Items in Foreign Currency .................................................................. 12 Generation of Tax Transfer Documents ........................................................................... 12 Preparing Data for VAT Returns ...................................................................................... 13

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Deferred Taxes
Use
In some countries, taxes are not recognized when an invoice is issued, but when a payment is made: Deferred taxes. For more information about the process of recording and handling deferred taxes in the system, see Deferred Taxes in Business Transactions [Page 8].

Activities
To use the deferred tax functions, make the settings described in Customizing [Page 5], and create the G/L accounts for deferred taxes as described in Creating Deferred Tax Accounts [Page 8]. When you post accounting documents with deferred taxes, follow the instructions in Document Posting [Page 9]. To recognize the deferred taxes, used the Deferred Tax Transfer [Page 9] program.

Customizing
Use
In order to calculate and post deferred taxes, carry out the following Customizing activities: Customize the tax calculation procedure [Page 5] so that it can handle deferred taxes Customize the tax codes [Page 6] So that the system can automatically validate whether checks have cleared, use bank subaccounts [External] Customize the Deferred Tax Transfer [Page 9] program

If you previously worked with the program RFUMSV25 and want to migrate to the new deferred taxes program, proceed as described in Changing Over to the New Reporting Procedure for Deferred Taxes [Page 6].

Customizing the Tax Calculation Procedure


Use
By default, the tax calculation procedure for Mexico cannot handle tax codes that contain multiple deferred tax conditions. This is the case with IEPS tax codes, which contain two deferred tax conditions, one for deferred VAT and IEPS. So that the tax calculation procedure can handle such tax codes correctly, assign a requirement to the appropriate conditions as follows.

In Russia, the standard tax calculation procedure comes ready customized. Instead of requirements 150, however, it uses requirement 166.

Procedure
...

1. In Customizing for Financial Accounting (FI), choose Financial Accounting Global Settings Tax on Sales/Purchases Basic Settings Check Calculation Procedure Define Procedures. 2. Select the tax calculation procedure and double-click Control Data.

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3. Assign requirement 150 to every step with an IEPS condition (not VAT conditions).

Customizing for Tax Codes


Use
To work with deferred taxes, you require two tax codes for each form of tax. You use the first tax code for the deferred tax item, and the second for the normal tax item, once it has been recognized (see Deferred Taxes in Business Transactions [Page 8]). These tax codes are known as deferred tax codes and target tax codes respectively.

Procedure
...

1. In Customizing for Financial Accounting (FI), choose Financial Accounting Global Settings Tax on Sales/Purchases Calculation Define Tax Codes for Sales and Purchases. 2. Define the target tax code. 3. Define the deferred tax code, and, on the Maintain Tax Code: Rates screen, choose Properties. 4. Enter the target tax code in the Target Tax Code field.

Result
When you run the Deferred Tax Transfer [Page 9] program, it transfers the deferred taxes from the deferred tax codes to the target tax codes, and thus from the deferred tax accounts to the target tax accounts.

Customizing for the Deferred Tax Transfer Program


Use
To be able to run the Deferred Tax Transfer program, make the settings in Customizing for Financial Accounting (FI) under General Ledger Accounting Business Transactions Report Sales/Purchases Tax Returns Deferred Taxes.

Changing Over to the New Reporting Procedure for Deferred Taxes


Use
You previously transferred deferred taxes to non-deferred tax accounts using report RFUMSV25. To use the new procedure, carry out the following steps.

Procedure
...

1. Create new deferred tax codes in addition to the deferred tax codes you previously used. You make this setting in Customizing for Financial Accounting under Financial Accounting Global Settings Tax on Sales and Purchases Calculation Define Tax on Sales and Purchases Code.

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SAP Online Help For non-EU acquisition tax codes

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In the properties of the tax code, you have entered the target tax code in the field with the same name. The fields Target Tax Code for Output Tax and Target Tax Code for Input Tax remain empty. The target tax code itself has no entry in the field Target Tax Code and must not be used for other postings. For EU acquisition tax codes Specify the value 9 (acquisition tax) for the EU tax code. Leave the field Target Tax Code empty. In the field Target Tax Code for Output Tax, enter a non-deferred output tax code. This tax code should have the same condition amount as the deferred tax code. In the field Target Tax Code for Input Tax, enter a corresponding tax code with tax type input tax. The target tax codes themselves have no entry in the field Target Tax Code and must not be used for other postings. 2. Assign the following BTE events to the corresponding function modules: BTE 1025 1030 1040 1050 Function module CREATE_DEFTAX_ITEM SET_DEFTAX_ITEM CREATE_DEFTAX_ITEM_REVERS CREATE_DEFTAX_ITEM_MR1M

You make this assignment in Customizing for Financial Accounting under Financial Accounting Global Settings Business Transaction Events. From the menu on the screen SAP Business Framework: Business Transaction Events, choose Settings P/S Modules of an SAP Application.

Result
The new procedure for the advance return for tax on sales and purchases for deferred tax is active. Activating the new procedure has the following effects on the posting of documents and the advance return for tax on sales and purchases: When you post documents, you can no longer use the old deferred tax codes. You can only use the new tax codes with the advance return for tax on sales and purchases for deferred tax. If you still have open items in the deferred tax accounts with the old deferred tax codes, you have to run the report for transferring deferred taxes (RFUMSV25) parallel to the return for tax on sales and purchases for deferred tax. When you run report RFUMSV25, select only old deferred tax codes. The report cannot process new deferred tax codes. When you run report RFUMSV50, select only new deferred tax codes. This report cannot process old deferred tax codes.

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Creating Deferred Tax Accounts


Use
For deferred taxes, you require two G/L accounts: one for the deferred tax, and another for the tax that has been recognized. In some countries, you post deferred tax items as open items, so that they can be cleared by the Deferred Tax Transfer [Page 9] program. When you create G/L accounts for deferred taxes in these countries, you specify that they are open-item managed, as follows:

Procedure
...

1. On the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Master Records G/L Accounts Individual Processing Centrally. 2. Enter a G/L account number and the company code, and choose Create. 3. On the Control Data tab, select Open Item Management and Line Item Display. 4. Enter other data as required and save the G/L account.

Deferred Taxes in Business Transactions


Purpose
Deferred taxes are not recognized immediately you issue an invoice to a customer. They are only recognized when the customer pays. The same applies to invoices that you receive from vendors: Deferred taxes are only recognized when you pay. If a payment is made for part of the invoice amount, the deferred tax is recognized in proportion to the amount paid. For example, if you pay a third of the gross invoice amount, a third of the tax is recognized. When you post documents with deferred tax items, follow the procedures described in Document Posting [Page 9]. The process in Accounts Receivable (FI-AR) is illustrated below. The same principles apply to Accounts Payable (FI-AP).

Process Flow
...

1. An accounts clerk enters a customer invoice, using a deferred tax code. The system generates an accounting document to record the receivable. For example, assume that you have sold EUR 100,000 of goods to Leon Industries. The system posts the following document using the deferred tax code B2:
Account Accounts receivable Leon Industries Sales Deferred VAT TC B2 B2 B2 Debit 115,000.00 100,000.00 15,000.00 Credit

2. The customer pays the invoice, and the clerk records the payment as follows:
Account Bank Accounts receivable Leon Industries Debit 115,000.00 115,000.00 Credit

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SAP Online Help 3. The accounts clerk transfers the deferred VAT to the normal VAT accounts.

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The system generates an accounting document that clears the tax from the deferred VAT account and transfers it to the target tax account (the normal output VAT account):
Account Deferred VAT Output VAT TC V1 Debit 15,000.00 15,000.00 Credit

The new VAT item has a target tax code, V1.

Document Posting
Use
In order for the system to be able to track documents with deferred taxes correctly, you must post all such documents observing the following rules.

Features
You can post deferred taxes in the following types of accounting document: Invoices Credit memos Payments Clearing documents Down payments Down payment clearing documents and their reversal documents

You cannot post deferred tax items in documents that contain both customer items and vendor items.

Activities
Posting Down Payments
You cannot post a down payment with reference to more than one down payment request.

Posting Multiple Payments for One Invoice


If a customer pays an invoice in several payments, you post the first payment with reference to the invoice, and post the amount outstanding as a residual payment. You post subsequent payments as partial payments.

Posting Bills of Exchange


You post bills of exchange with reference to an invoice: The Deferred Tax Transfer [Page 9] program does not recognize bills of exchange that you post without any invoice reference, even if you clear a bill of exchange against an invoice later on.

Deferred Tax Transfer


Use
When a customer pays an invoice, or when you pay a vendor invoice, the tax is recognized by law, and you transfer the tax from the deferred tax account to the normal tax account. To do

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so, you use the Deferred Tax Transfer program. You can run it whenever you want to transfer taxes.

In Russia, you also use this program before you prepare a VAT return. It prepares a list of the tax items that are to be reported in the return (see Preparing Data for VAT Returns [Page 13]). To access the program, on the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports General Deferred Tax Deferred Tax Transfer (New).

Prerequisites
You have made the settings described in Customizing for the Deferred Tax Transfer Program [Page 6].

Features
This program supports the plants abroad function.

Selection
In the General Selections group box, you specify which company code, time frame, and fiscal year you want to transfer the taxes for. In Mexico and Russia, the time frame refers to the payment date. In the Type of Run group box, you specify whether you want to run the program in test mode or update mode: To run the program in test mode, select Update Documents: Test Run. To run it in update mode, select Update Documents: Update Run.

In the Posting Parameters group box, you specify whether you want the program to generate any tax transfer documents: To generate the documents online, select Call Transaction Using . Use this option if you have invoices that you have entered multiple payments for, to ensure that the program clears the tax items correctly. To generate the documents in a batch input session, select Transfer Posting, and enter the data for the batch input session. In the Currency Translation group box, you specify which dates exchange rate the program translates the taxes at (see Translation of Tax Items in Foreign Currency [Page 12]).

Output
The program reads the invoices, payments, down payments, and any other documents that may be relevant for deferred taxes. It recognizes payments by check [Page 10] and payments by bill of exchange [Page 11] according to your Customizing settings. It then generates the appropriate tax transfer documents (see Generation of Tax Transfer Documents [Page 12]).

Recognition of Payment by Check


Use
With deferred taxes, taxes are not recognized until a payment is made. By default, the system considers a payment by check to be made as soon as you issue it to a customer, or receive it

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from a vendor. In some countries, however, checks are not recognized until they clear. The system handles this as described below.

The information here applies not just to checks, but to all forms of payment that are managed using bank subaccounts [External].

Prerequisites
You have switched on the check in Customizing (see Customizing for the Deferred Tax Transfer Program [Page 6]). You use bank subaccounts to record payments by check pending clearing.

Features
When you run the Deferred Tax Transfer [Page 9] program, it only transfers taxes on payments by check if the check has cleared. If not, the program does not recognize the payment and does not transfer the taxes.

Recognition of Payment by Bill of Exchange


Use
There are several points at which the Deferred Tax Transfer [Page 9] program can recognize a bill of exchange as a payment: On the bills due date, irrespective of whether the bill has been paid On full payment of the bill (and not before) On every partial payment

Prerequisites
You have made the settings in Customizing for Financial Accounting (FI), by choosing General Ledger Accounting Business Transactions Closing Report Sales/Purchases Tax Returns Deferred Taxes Specify When Bills of Exchange Are Recognized.

Example
On 5 January, you invoice a customer for EUR 840,000, including VAT at EUR 140,000. The customer pays you by bill of exchange, due on 31 May. Assume that you recognize the payment on the bills due date The first time you run the Deferred Tax Transfer program after 31 May, the program recognizes the payment and transfers the tax, no matter whether the customer has paid. Assume that you recognize the payment on full payment of the bill On 12 February, the customer makes a first payment of EUR 360,000. You run the Deferred Tax Transfer program on 28 February, but it does not recognize the payment, since the bill must be paid in full. On 28 May, the customer pays the outstanding EUR 480,000. When you run the Deferred Tax Transfer program on 31 May, it recognizes the payment and transfers the VAT accordingly. Assume that you recognize all partial payments on the bill

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On 12 February, the customer makes a first payment of EUR 360,000. This is equivalent to EUR 300,000 plus RUB 60,000 VAT. When you run the Deferred Tax Transfer program, it transfers EUR 60,000 VAT from the deferred tax account to the output VAT account. On 28 May, the customer pays the outstanding EUR 480,000. You can now transfer the remaining EUR 80,000 of VAT.

Translation of Tax Items in Foreign Currency


Use
When you post taxes in foreign currency as deferred taxes, and then transfer them some days later, their value in your currency will have changed due to fluctuations in the exchange rate. The system automatically posts any exchange rate differences, as illustrated in the following example.

Example
Assume that your local currency is the euro, and that you receive an invoice from a vendor located in Sweden. The invoice is in Swedish kronor, and is for SEK 115,000 including VAT, and the exchange rate is EUR 1:SKR 11. The accounting document looks like this:
Account GR/IR Deferred tax Accounts payable Leon AB Debit
EUR SEK

Credit

EUR

SEK

100,000 15,000

1,100,000 165,000 115,000 1,265,000

Now assume that you pay the invoice and you can transfer the tax from the deferred tax account to the target tax account. The value of the euro has however risen against the kronor, so that the exchange rate is now EUR 1:SEK 13. The Deferred Tax Transfer [Page 9] program creates the following accounting document to transfer the tax, including a line item to compensate for the missing SEK 30,000:
Account Input tax Deferred tax Exchange rate differences Debit
EUR SEK

Credit

EUR

SEK

15,000

195,000 15,000 0 165,000 30,000

Note that in this example, the program recalculates the taxes using the exchange rate on the date on which you transfer the taxes. However, you can also use the exchange rate on the invoice date or the payment date, depending on the law in your country.

Generation of Tax Transfer Documents


Use
The Deferred Tax Transfer [Page 9] program generates accounting documents to transfer deferred taxes from the deferred tax accounts to the normal tax accounts. It posts the normal tax item under a normal tax code:
Account Deferred VAT Output VAT TC V1 Debit 15,000.00 15,000.00 Credit

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Features
Down Payments
The program automatically transfers taxes on all down payments that contain deferred tax codes. No invoice is required.

Online Generation or Batch Input


Depending on your settings on the selection screen, the program either generates the tax transfer documents online, or generates a batch input session, which you must then process.

Number of Documents Generated


How many documents the program generates depends on your Customizing settings. For example, it can generate one tax transfer document for each customer invoice and each vendor invoice; the advantage of this method is that you can easily trace which invoice and payment the tax transfer document is related to (see below). Alternatively, if you have multiple invoices from a customer, the program can generate one document for each deferred tax code only (across all customers or vendors). This method requires fewer accounting documents than the first and saves database space. If an invoice contains deferred tax items that have different tax conditions for example, in Mexico, for VAT and IEPS the program generates separate tax transfer documents for each condition.

References to Invoices and Payments


Assuming that the program generates one tax transfer document for each invoice, it stores the invoice number in the tax transfer document header, in the Reference Document Number field. It also stores the payment document number in the transferred tax item, in the Assignment Number field.

Preparing Data for VAT Returns


Use
In Russia, before you prepare a VAT return, you generate a list of the tax items that are to be covered. To do so, you use the Deferred Tax Transfer [Page 9] program.

Prerequisites
You have transferred all the taxes that are to be reported.

Procedure
...

1. In the General Selections and Further Selections group boxes, specify which documents you want to report. Note that in this mode, the program only selects documents with target tax items. 2. In the Type of Run group box, select Update Documents: Update Run. 3. In the Prepare Printing of Forms group box: a. Select Entry in UMSV. b. Enter the run date, and a run ID of your choice. 4. Execute the report.

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Result
The program selects all the documents with target tax items and records the items in the table UMSV under the run date and ID that you entered. You can now prepare a VAT return, specifying this run date and ID.

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