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Description
This report provides the withholding tax information required forcorrespondence with financial and tax offices.
In Korea, withholding tax information lists must be drawn up by(regional) tax office, official withholding tax code, and so on, andsubmitted to the tax office.
The list is formatted using the ABAP List Viewer. You can change theformatting to match your requirements.
The standard formats are delivered as variants with this report.
For further information on the personal lists created using the ABAPList Viewer, refer to the relevant documentation. Precondition
The main selection criteria are as follows:
- Company code
- Vendor
- Payment document
- Posting date
- Clearing date
To reach the desired results efficiently, you can specify the date bywhich the withholding tax information is to be selected (we recommendyou to set at least one interval).
- Fiscal year
- Business area
There are also a number of selection criteria relating specifically towithholding tax:
- Tax office
- Regional tax office
- Withholding tax types for income and inhabitant tax
- Withholding tax codes for income and inhabitant tax
- Additional withholding tax codes for corporations
The withholding tax codes that you specify must be identical. Only then(depending on your Customizing settings) can withholding tax beevaluated meaningfully.
The selection criteria in the Options group box determine howthe list is formatted.
Note for section code determination:
Section codes are determined according to the tax office or regionaltax office. Each section code represents a combination of tax officeand regional tax office. To be able to select such a section code, theone condition is that you specify the relevant tax office orregional tax office. The relevant documents are then selected from thedetermined section codes.
If you select Documents w/o withholding tax, the list also showspayments that are exempt from withholding tax, covering the invoicebase amounts, payment base amounts, and withholding tax base amountsfor income tax.Output
The default format of the list shows all the information covered by thereport. If you require a different format, you can enter a displayvariant on the selection screen.
Using a display variant - either a standard variant or one of your own- offers greater clarity.
The list offers 28 fields that cover all the information aboutwithholding tax that the authorities require.
The fields are as follows:
- Clearing date
- Clearing document
- Document number
- Partial payment/down payment
- Document date
- Vendor number
- Vendor name
- Registration number
- Text field - posting item text
- Official withholding tax code
- Official withholding tax code - name
- Withholding tax code
- Regional tax office
- Regional tax office - name
- Tax office
- Tax office - name
- Section code
- Section code - name
- Business area
- Payment amount
- Withholding tax base amount (income tax)
- Income tax
- Other withholding tax
- Withholding tax base amount (inhabitant tax)
- Inhabitant tax
- Withholding tax base amount total
- Withholding tax amount total
You can get more information by choosing Statistics. Thisdisplays a dialog box with information such as the number of vendorsand payment documents per:
- Regional tax office
- Tax office
- Official withholding tax code
- Section code
Other information:
Part payments and down payments are flagged as such in the P/Dcolumn, with the payment date entered in the Payt date column.
If a credit memo is used in a payment, withholding tax is onlycalculated on the difference. For this reason, payment documents aredivided into invoiced amounts and payment amounts.
There are a number of ways of displaying the documents shown in thelist:
- Double-click a clearing document number or invoice document number.
- Position the cursor on a line and choose either Invoice document
or Payment document from the shortcut menu.
If more than one invoice was cleared during a payment transaction ormore than one document was involved, the + column is flagged.
Invoices that contain multiple vendor line items that have been postedto different section codes are treated as follows:
- If you run the report for just one section code, the list shows only
the items assigned to the section code that you entered in theselection screen.
- If you run the report for multiple section codes, the list marks the
section code and tax offices with an asterisk (*).
Posting errors are written to an internal table, which you can displayby choosing Errors.
Errors can occur when section code information is not passed onautomatically and has to be entered manually, for example, when downpayments are cleared.
If there are different section codes for clearing, down payment, andinvoice, the report is unable to handle it.
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