Description
This report creates a summary of the Korean withholding tax arisingfrom business income for customers within a given company code. Thelist is created in DME format and can be submitted to the tax officespecified. It can also be saved as a file that can be attached to thefile system (on a local front end or server).

Selection criteria

• Document number

Selects documents of the following types:
Payments
Partial payments
Payments of balance
Down payments
Installment payments

• Posting date

The date on which the above documents were posted.

• Tax office

Selects the documents with a section code that is assigned to aspecified tax office.

• Section code


• Withholding tax type for income and inhabitants


• Withholding tax code for income or inhabitants

The withholding taxes for income and inhabitants are shown in the list.

• Reporting business place

The business place data has to be entered in header record of the DMEformat.

Output control


• Report date

This date is shown in the list.

• Report period

The report period is shown in the list header. The period must agreewith the selected date. The following entries are allowed:
1: Payments from the first half of the year
2: Payments from the whole year
3: Any payments

Output
The file is created in an official ASCII format that is standardizedthroughout Korea.
The DME format consists of three types of record (A, B, and C records),which are described below:

A record or header record
Each DME format has exactly one A record, which contains the followingdata:


• Record type: A


• Number of tax office entered


• Report date: the report date entered


• Type of company: "1" for representative, "2' for organization, "3" for
private.

• VAT number of business place


• Name of company code


• Organization number


• Representative of business place entered


• Postal code of business place entered


• City of business place entered


• Phone number of business place entered


• Number of B records


• Report period: period entered

B record
A B record is a summary of the C records that belong to a givenbusiness place. This place is determined using the section codes in theCustomizing tables. If a section code is not assigned to any businessplace, the main business place is taken by default. The most importantdata in the B record is:


• Record type: B


• Number of tax office entered


• B record sequence number


• VAT number of business place to which some of the C records are
assigned

• Name of business place determined


• Representative of business place determined


• Organization number from A record


• Postal code of business place determined


• City of business place determined


• Number of C records


• Total base amount from all documents from business place determined


• Total income tax


• Total inhabitant tax


• Total tax (income tax + inhabitant tax)

C record
The C record contains detailed information about every document,covering:


• Payments


• Partial payments


• Payments of balance


• Down payments


• Installment payments

The business place is determined by the section code contained in thedocument. The most important data in the C record is:

• Record type: C


• Number of tax office entered


• C record sequence number


• VAT number of business place, as for B record (this number forms the
link between the C records and the B record)

• Customer's name


• Customer's VAT number


• Customer's postal code


• Customer's city


• Document date (payment, down payment, part payment, installment)


• Base amount


• Income tax


• Inhabitant tax


• Total tax (income tax + inhabitant tax)


• Document number, where the number is no longer than 8 digits