|
Description
You can use this program to generate an advance report for tax on
sales and purchases required by C.I.S law. The sales ledger and the
purchase ledger are created at the same time. Special tax categories
are differentiated by a three character tax group key (defined as a
keyword) in the G/L account master record.
The following tax group keys are supported:
1. VMT - input tax for materials shipments
2. VMB - input tax for low-value assets
3. USL - input tax for services
4. AKT - input tax for intangible assets
5. OSN - input tax for assets and investments
6. IMP - input tax levied by customs
7. BVP - advance tax payments
8. NPR - non-productive use
9. NOP - suppressed reconciliation accounts
It is not absolutely essential that you maintain the tax group keys. If
for example, you have not set the pre-tax key 1 to 6, all these values
appear in the tax declaration in the line for materials. These numbers
are therefore only responsible for ensuring that data is displayed in
the correct line. To ensure that advance tax payments are taken into
account, you need to set the key "BVP". For non-productive consumption,
the tax on sales and purchases total must be posted manually to the
corresponding consumption account, because tax on sales and purchases
is not posted automatically with consumption postings. The consumption
account must be marked "NPR". If a payment analysis were to be
carried out from the invoices, this would make analysing the whole
document database necessary each time the program was run. For this
reason, the program works "backwards" starting with the clearing
documents in the period selected. It selects all line items managed on
an open item basis, checks whether they are clearing documents, and
then searches for the corresponding invoice and payment using the
clearing data. The invoice and payment may have been posted outside
this period. To exclude those posting transactions that are not
invoice payments, you can set the key "NOP" in an account managed on an
open item basis. In addition, only invoices that are marked in the
posting key as not affecting sales/purchases are processed further.
For those companies that produce and process oil, the tax on fuel
and lubricants ("GSM" in Russian) needs to be taken into account.
This is covered by the Russian tax calculation scheme. For the tax on
sales and purchases return, this data must be calculated from the
taxation data. The account key "GSM" is a default in the selection
screen for calculating this tax using the tax schema. This tax, as
well as other taxes (for example, consumption tax) should be marked as
additional taxes in the tax calculation scheme. If they are not marked
as such, they are assumed to be tax on sales and purchases and an error
message may be issued, informing you that the relevant tax rate (for
example, 25%) is not supported.
The purchase ledger and sales ledger are always prepared as a
background job when the program is run. The line items from these
two ledgers are used to calculate the tax amounts to be declared.
The purchase ledger always uses the payment method. Although the
accruals method is the default setting for the sales ledger, it can
also be run using the payment method. You cannot however, use both
methods at the same time.
If a given line item is a customer line item, the tax number
(INN) is taken from the master data field KNA1-STCD1, the firm ID
number (OKPO) from the master data field KNA1-STCD2, and the industry
key (OKONH) from the master data field KNA1-NAME4. If the customer is a
one-time customer, this information is taken from the corresponding
document data fields in BSEC. The same applies to a vendor in the
purchase ledger. If you set the indicator "Additional information" on
the selection screen, the following information appears in an
additional line: Customer or vendor number, payment document, payment
percentage (payment amount as a percentage of invoice amount), tax on
sales and purchases indicator, and rate of tax on sales and purchases.
If you wish, you can also have cash sales (sales with no invoice)
analysed in the sales ledger. These can be posted as line items or
summarized per rate of tax on sales and purchases, in which case the
document must contain the tax on sales and purchases. In the sales
ledger, down payments are included in the calculation in the full sum
at the posting period regardless of which method (payment or accruals)
is used. Note that they must be posted inclusive of tax on sales and
purchases. Pro forma invoices do not need to be additionally posted.
Under the payment method, invoices do not appear until they have been
cleared with a payment or down payment. If they are cleared with a down
payment, the item appears in the list with the statistical value 0 to
ensure that the calculation is not carried out twice.
Under the accrual method, the full invoice amount is included in
the calculation. If an invoice is cleared with a down payment, this
item appears in the list as a negative amount.
As standard, the purchase and sales ledgers, and thereby also the tax
return, are created taking account of exchange rate differences. This
function can generally be deselected on the selection screen. In
addition, you can select an exchange rate valuation strategy for each
ledger. The parameter indicates the following:
1 - Lower of invoice exchange rate and payment exchange rate
2 - Higher of invoice exchange rate and payment exchange rate
3 - Invoice exchange rate
4 - Payment exchange rate
The tax identification number (INN) of the company code is taken from
table T001Z under the parameter "SAPR01", and the description from the
company code address data.
You can transfer the input tax and output tax postings to the tax
payable account (table T030 key "UMS") using batch input sessions. On
the selection screen, you can specify one alternative tax payable
account per session. Preconditions
1. All incoming invoices are parked and/or posted upon receipt of
goods.
2. Goods and services delivered, calculated and paid for are only
viewed when cleared (paid). Partial payments are possible. These
should not be cleared with difference postings, but posted as
partial payments only or via clearing with residual items. Payments
and invoices can be cleared N:M. All invoices then have the clearing
document assigned as payment document.
3. Payments are identified as such by the indicator "Payment-relevant"(SKB1-XGKON) being set in the master record fo the bank accounts or
the cash accounts. Output
This program does not support any Sapscript forms. Instead it uses its
own output format with all relevant data. However, the user can copythe standard program and specify in the form routine'PRINT_DECLARATION' that the tax data should be issued using functionmodules OPEN_FORM, PRINT_FORM, and CLOSE_FORM in a user-definedSAPscript form. The tax data is in the following fields:
Tax category Net sales Tax rate TSP
1. TSP on purchased goods UMSVP-BAS10 UMSVP-STE10 UMSVP-BAS11
1.a TSP on paid goods (overall) UMSVP-BAS12 UMSVP-STE12 UMSVP-BAS13
1) Materials, services, LVA UMSVP-BAS14 UMSVP-STE14 UMSVP-BAS15
2) Intangible assets UMSVP-BAS16 UMSVP-STE16 UMSVP-BAS17
3) Assets UMSVP-BAS18 UMSVP-STE18 UMSVP-BAS19
2. TSP paid to Customs UMSVP-BAS20 UMSVP-STE20 UMSVP-BAS21
3. Output tax (overall) UMSVP-BAS30 UMSVP-STE30 UMSVP-BAS31
including 20 UMSVP-BAS32 UMSVP-STE32 UMSVP-BAS33
16,46 UMSVP-BAS34 UMSVP-STE34 UMSVP-BAS35
10 UMSVP-BAS36 UMSVP-STE36 UMSVP-BAS37
8,97 UMSVP-BAS38 UMSVP-STE38 UMSVP-BAS39
4. Down payments UMSVP-BAS40 UMSVP-STE40 UMSVP-BAS41
5. Cleared down payments UMSVP-BAS50 UMSVP-STE50 UMSVP-BAS51
6.1) Pay to governmant UMSVP-BAS60 UMSVP-STE60 UMSVP-BAS61
2) Refunded by government UMSVP-BAS62 UMSVP-STE62 UMSVP-BAS63
7. Tax advance payments UMSVP-BAS70 UMSVP-STE70 UMSVP-BAS71
7.a 10-day tax payments UMSVP-BAS72 UMSVP-STE72 UMSVP-BAS73
8. Back payments acc.to.calc. UMSVP-BAS80 UMSVP-STE80 UMSVP-BAS81
9. Reimbursement UMSVP-BAS90 UMSVP-STE90 UMSVP-BAS91
10. Tax-exempt sales UMSVP-BAS01 UMSVP-STE01 UMSVP-BAS02 Example
The following tax group keys have been allocated in the standardsystem: Account Tax group key
19100000 VMT
19110000 IMP
19300000 OSN
19500000 USL
19700000 AKT
68020100 BVP
79000000 NPR
1.a) Invoice entry for materials, low-value assets and services.
D 15000000
D 19100000 (VMT)
C Vendor
b) Transfer posting of tax on sales and purchases.
You can make this posting in a batch input session.
D 68020100
C 19100000 (VMT)
c) Optional: Transfer posting of tax on sales and purchases for
non-productive use of assets.
D 79000000 (NPR)
C 19100000
2.a) Invoice entry for assets or investments
D 08300000
D 19300000 (OSN)
C Vendor
b) Transfer posting of tax on sales and purchases after startup
You can make this posting in a batch input session.
D 68020100
C 19300000 (OSN)
c) Optional: Transfer posting of tax on sales and purchases due to
non-productive use of assets.
D 81303000 (NPR) - source of finance
C 19300000 (OSN)
3.a) Invoice entry for intangible assets
D 41000000
D 19700000 (AKT)
C Vendor
b) Transfer posting of tax on sales and purchases after startup.
You can make this posting in a batch input session.
D 68020100
C 19700000 (AKT)
c) Optional: Transfer posting of tax on sales and purchases due to
non-productive use of assets.
D 81304000 (NPR) - source of finance
C 19700000 (AKT)
4. Entry of customs declaration (import)
Must be posted as vendor invoice. It can also contain other parts
for example, customs authority services. The customs authority
must have been created as a vendor.
D 19110000 (IMP) - according to tax rate
C Vendor - customs or transport company
You can ignore any warning that may appear if you are posting
without a tax base amount. If you enter the tax base amount for
the tax line item, you must set the corresponding selection
parameter.
5. Outgoing invoice
The 'not until invoice paid' entry method allows you to park the
document until such time as it is paid.
D Customer
C 46100000
C 68020200
D 46103000
6. Down payment
D 51100000
C Customer
D 64011010
C 68020200
7. Down payment clearing
D Customer
C Customer
D 68020200
C 64011010
8. Advance tax payment
D 68020100 (BVP)
C 51100001 |