Title
General Report for Withholding Tax Reporting

Purpose
This report evaluates withholding tax transactions and supports classicwithholding tax as well as extended withholding tax.
It outputs a list of all withholding tax amounts posted and allwithholding tax transactions to be reported for each specific country.
You can use the withholding tax return created using the report asfollows:

• For your return to the relevant tax authorities.


• As written notification to your vendor for whom you withheld tax and/or
have paid it over to the relevant tax authorities.
In addition, for some countries, you can also prepare the withholding
In addition, for some countries, you can also prepare the withholdingtax return in DME format, (as required by the tax authorities in somecountries.) To do so, select the field Fill table for DME
.
SAP provides country-specific variants of the report with the specifiedproperties for the following countries:
Country-specific withholding tax return,,Report to vendor,,Output in DMEformat
Australia
Belgium,,x,,
France,,x
Great Britain
Italy,,x
Japan
Colombia,,x
Mexico,,x
Portugal,,x,,x
Puerto Rico
Spain,,x,,x
Czech Republic,,x
To select a country-specific variant, in the field Country variant
, enter the key for the required country.
To use the report for additional countries, select an appropriatevariant as reference; hide the country-specific heading by selecting thefield Country not in heading and entering the required country in thefield Additional heading.

Note
SAP provides additional specific reports for some countries:
Belgium (RFKQST70)
France (RFKQST80)

Prerequisites
Make sure that the following fields are included:


• TBSL-XUMSW


• TBSL-XZAHL (if you post withholding tax on payment)

For a useful evaluation, the intervals for posting date and clearingdate specified on the selection screen must agree (if the clearing dateis offered).

Features

Selection

Classic Withholding Tax
The report provides evaluations of sales/purchases subject towithholding tax for the report to the tax authority. The report alsotakes account of sales/purchases subject to withholding tax for whicheither a withholding tax exemption exists or a withholding tax rate ofzero percent is defined in the system setting. The latter concernssales/purchases that only have to be reported to the tax authoritieswithout a tax amount actually being withheld or paid over. In such cases
, the withholding tax amount in the report is zero.
Transactions subject to withholding tax and that affect sales/purchasesinclude:


• Cleared vendor invoices


• Down payments to vendors


• Credit memos from vendors

Since for invoices, the complete withholding tax amount is alwaysreported, the amount reported for down payments is reported twice. Tocorrect this, down payment clearing is also reported.
To also take account of open invoices, select the field Also openinvoices. Not that this field is not selected as default.

Extended Withholding Tax
For withholding tax types that are posted at the time of the invoice,only transactions that are subject to withholding tax and that affectsales/purchases are selected. These include:


• Vendor invoices


• Credit memos from vendors

For withholding tax types that are posted at the time of payment, onlypayment transactions that are subject to withholding tax are selected.

Special Features: Belgium/Italy
These country-specific variants only selects invoices and credit memossubject to withholding tax, irrespective of the withholding tax functionused.

Summarization of Accounts
If an account has an entry in the field Account number of the masterrecord with fiscal address, all documents under this other accountnumber are reported.

Standard_variants

Output

As List
The lists are created according to the country-specific requirements.
To output an additional list with the totals per withholding tax code,select the field Totals table for tax types.

List Output: Australia, Great Britain, Puerto Rico
Format: 65 lines, 132 characters
The items are sorted according to the criteria company code, vendor,withholding tax type (only for extended withholding tax), withholdingtax code, certificate number, clearing date, and document number. Thenumber of the clearing document is used as the certificate number if thetransaction was exempt from withholding tax. For Puerto Rico, thecertificate number is always the number of the clearing document.
The following information is output:


• Date of vendor

- Account number, name, street, postal code, city
- ABN-Nummer (Australia)
- Certificate and insurance number (Great Britain)
- Tax number (Puerto Rico)

• Withholding tax type and code (only for extended withholding tax)


• Withholding tax code, tax code, and certificate number (except for Great
Britain)

• Clearing date, document number, posting key, special G/L class, document
item, document type, document date, reference document number, invoiceamount, withholding tax base, withholding tax, net amount (= invoiceamount - withholding tax) and exempt amount (= invoice amount -withholding tax base) (Australia and Puerto Rico)

• Clearing date and document, posting key, special G/L class, line item,
document type and date, reference document number, invoice amount - taxon sales and purchases, tax on sales and purchases, materials costs(invoice amount - withholding tax base - tax on sales and purchases),withholding tax base, withholding tax, net amount (= invoice amount -withholding tax) (Great Britain)

List Output: Belgium and France
Format: 65 lines, 80 characters
The items are sorted according to the criteria company code, vendor,withholding tax type (only for extended withholding tax), withholdingtax code, reference document number, and document number.
The following information is output:


• Vendor data

- Account number, name, street, postal code, city

• Withholding tax type and code (only for extended withholding tax)


• Reference document number, document number, posting date, document date,
withholding tax code, tax code, and withholding tax base.

List Output: Italy
Format: 65 lines, 132 characters
For Italy, you have additional options on the selection screen:
Tax on sales/purchases account for down payments
G/L account to which Enasarco withholding tax is posted
Selection of tax on sales/purchases codes not subject to withholding tax
The items are sorted according to the criteria company code, vendor,posting date, document number, line item, certificate number,withholding tax type (only for extended withholding tax) and withholdingtax code.
The following information is output:


• Vendor data

- Account number, tax number, name, street, postal code, city
- Date and place of birth, sex (except for one-time accounts)

• Payment date, document number and date, reference document number,
posting date, tax code

• Amount fields in line 1

Invoice amount
Withholding tax base
Gross amount (= Invoice amount - tax on sales/purchases)
Exempt amount (= invoice amount - withholding tax base - tax on sales/purchases subject to withholding tax - tax on sales/purchases base notsubject to withholding tax),
Withholding tax amount

• Amount fields in item 2

Payment amount (= invoice amount - withholding tax to be deducted)
Tax on sales/purchases subject to withholding tax
Net amount (= withholding tax base - withholding tax amount)
Tax on sales/purchases base not subject to withholding tax
Enasarco withholding tax
For open invoices, the payment amount and net amount are zero. For theline item display, two lines are output per item.
To display the withholding tax base and withholding tax amount perdocument and withholding tax code, select the field Withholding taxdetail display.
In the case of a down payment, the related invoice is displayed withthe posting date of the down payment. If there are several down paymentsfor an invoice, the invoice is displayed with the posting date of themost current down payment.

List Output: Japan
Format: 65 lines, 132 characters
The items are sorted according to the criteria company code, vendor,withholding tax type (only for extended withholding tax), withholdingtax code, open/cleared documents, clearing date, document number,document date, reference document number.
The following information is output:


• Vendor data

- Account number, name, street, postal code, city

• Withholding tax code, tax code


• Clearing date, document number, posting key, special G/L class, document
type and date, invoice amount, withholding tax base, withholding taxamount.
Withholding tax amount for open invoices (only for classic withholdingtax).
To also create a totals sheet with the details for the individual kindsof withholding tax, select the field Totals per vendor. The kind ofwithholding tax is only specified if the total exceeds the minimumamount for this kind of withholding tax.

List output: Colombia, Mexico, Portugal, Spain, Czech Republic
Format: 65 lines, 132 characters
The items are sorted according to the criteria company code, vendor,withholding tax type (only for extended withholding tax), withholdingtax code, posting date, and document number.
The following information is output:


• Vendor data

- Account number, tax number, name, street, postal code, city
- Date and place of birth, sex (except for Portugal and Spain; exceptfor one-time accounts)

• Withholding tax type and code (only for extended withholding tax)


• Posting date, document number and date, reference document number,
clearing date, withholding tax code, tax code, invoice amount,withholding tax base, withholding tax amount, net amount and exemptamount (= invoice amount - withholding tax base).
In Colombia and Mexico, the net amount is the invoice amount - tax onsales/purchases, in the other countries, it is the invoice amount -withholding tax.

In SAPScript
Reports to vendors are created in SAPScript. The reports contain thesame information as the lists. The tax authority to which thewithholding tax is to be paid is also specified.

Prerequisites
Make sure that the SAPScript forms to be used are defined in table T100Funder the program name RFKQST00.
Note that the country variants for Italy and Austraila expect forms withthe element 'LEERZEILE', whereas the other country variants access theelement 'EMPTY_LINE'.

In DME Format (Spain and Portugal)
If you have selected the field Fill table for DME, the output is is alsoprepared in DME format or for the official form for the Spanish taxauthorities.
The report then deletes all existing entries in table QSTRE with theorigin indicator "F". The items displayed in the list are then enteredin table QSTRE.
The DME files or the forms are not actually created until you carry outthe following reporst separately:


• RPC11XE0 (Forms 110, 111, 915)


• RPC190E0 (Form 190)

These reports read table QSTRE and take account of all regional specialfeatures for withholding tax reporting in Spain.

Prerequisites
Make sure you have made the following system settings before executingthe report for the first time:


• Fiscal regional codes

If you want to create withholding tax returns in several regions, (forexample, national return and return for Navarra region), then you mustdefine the fiscal regional codes:
In the Implementation Guide for Financial Accounting, choose FinancialAccounting Global Settings -> Tax on Sales/ Purchase -> Global Settings-> Fiscal Regional Codes -> Define Fiscal Regional Codesfor Italy/Spain
, and make the required settings.

• Withholding tax code

Withholding tax codes determine the type of calculation for thewithholding tax. You also define the region in which the businesstransaction is to be reported.
If withholding tax returns are to be created in several regions, theappropriate fiscal regional code must be assigned to the withholding taxcodes used for the specific regions. No fiscal regional code may beassigned to the withholding tax codes relevant for the national taxreturn. A withholding tax code can only be considered in one withholdingtax return.
In the IMG for Financial Accounting, choose Financial Accounting GlobalSettings -> Withholding Tax -> Withholding Tax -> Calculation ->Maintain Tax Codes
for classic withholding tax, or Financial Accounting Global Settings-> Withholding Tax -> Extended Withholding Tax -> Calculation -> DefineWithholding Tax Codes for extended withholding tax, and make therequired settings.

• Types of recipient for vendors

A type of recipient must be assigned to each vendor in the masterrecord.
The types of recipient are made up of a combination of the recipientcodes for all regions for which a withholding tax return is to becreated. Using the fiscal regional code of the withholding tax code, therecipient code is assigned to the type of recipient.
In the IMG for Financial Accounting, choose Financial Accounting GlobalSettings -> Withholding Tax -> Withholding Tax -> Global Settings ->
Maintain Types of Recipient for classic withholding tax
, or Financial Accounting Global Settings -> Withholding Tax -> ExtendedWithholding Tax -> Global Settings -> Check Types of Recipient forextended withholding tax, and make the required settings.

• Recipient code for withholding tax return

For each regional return to be created, for each type of recipient, thecorresponding recipient code must also be defined. For the national taxreturn, the region and fiscal regional code must be left blank.
In the IMG for Financial Accounting, choose Financial Accounting GlobalSettings -> Withholding Tax -> Withholding Tax -> Return ->Define Recpient Codes for classic withholding tax, orFinancial Accounting Global Settings -> Withholding Tax -> ExtendedWithholding Tax -> Return -> Define Recipient Codes for ExtendedWithholding Tax> for extended withholding tax, and make the requiredsettings.

• Country keys for withholding tax

A country key for withholding tax must be assigned to each foreignvendor in the master record. The valid country keys must be defined inaccordance with the requirements of the tax authority.
In the IMG for Financial Accounting, choose Financial Accounting GlobalSettings -> Withholding Tax -> Withholding Tax -> Global Settings ->Maintain Countries for classic withholding tax, orFinancial Accounting Global Settings -> Withholding Tax -> ExtendedWithholding Tax -> Global Settings -> Check Withholding Tax Countriesfor extended withholding tax, and make the required settings.

• Personnel areas

At lease one personnel area must be defined in table T500P. Eachpersonnel area is assigned to a company code.
To do this, go to the table maintenance (transaction SM31)
, and, if necessary, add entries to table T500P.

• Personnel areas/Personnel subareas

Maintain the following views:
Personnel areas/Personnel subareas
At least one personnel subarea must be assigned to each personnel area.If several regional returns are to be created for one company code, apersonnel subarea must be created for each return.
&EXAMPLE&
A company code has to create the national withholding tax return as wellas a return for business in the Navarra region. In this case, you haveto define two personnel subareas and assign them to the personnel area.
Personnel subarea grouping for legal persons
A legal person must be assigned to each personnel subarea. The legalperson is used for example, to determine the tax number and the addressof the company.
In the view V_5E01_C, the region of the tax authority must be assignedto each personnel subarea (fiscal regional code).
To do this, go to the table view maintenance (transactionSM30), and, if necessary, add entries to view V_5E01_C.

• Definition of tax authorities

The names of all tax authorities for which a tax return is to be createdmust be maintained in table T5EDH.
To do this, go to the table maintenance (transaction SM31)
, and, if necessary, add entries to table T5EDH.

• Tax-relevant data of company/legal person

In table T5E02, for example, the tax number and the relevant taxauthority must be defined for each legal person.
To do this, go to the table maintenance (transaction SM31), and, if necessary, add entries to table T5E02.

• Address of company/legal person

In table T536A, define the address of the company that is to be used inthe withholding tax return.
The type of address to be used is '/E'.
As argument, enter the name of the legal person.
Enter the following data with the following text IDs:
1,,Name of company/area
2,,Street name code (for example, CL for street)
3,,Street name
4,,House number
5,,Letter
6,,Stairs
7,,Floor
8,,Door
9,,Postal code
A,,City
B,,Region
To do this, go to table T536A and add entries as required.

• Tax rate key (Spain)

In table T5E41, you define the recipient code for each return region(fiscal regional code). Define the recipient code for the nationalwithholding tax return under region "99".
To do this, go to the table maintenance (transaction SM31), and add entries to table T5E41 as required.

Currency Translation

Documents in Foreign Currency


• Classic withholding tax

All foreign currency amounts are translated into the local currencyusing the clearing document exchange rate. To use the invoice exchangerate for the translation, select the field Exchange rate from invoice.

• Extended withholding tax

For withholding tax on invoice posting, the invoice exchange rate isused to translate into the local currency, for withholding tax onpayment posting, the payment exchange rate is used.

Alternative Local Currency
If you have defined a currency in the field Alternative local currency,the output is in this currency rather than the local currency. Theamounts are translated on the translation date specified (default valueis the system date), using exchange rate type 'M', from the localcurrency into the alternative local currency.
You can use this function for example for the changeover to the Euro ifthe company code has already changed over to the Euro, but the taxauthorities still require tax returns in the old country currency.