SAP Program RPCT21R0 - Singapore Income Tax Form IR21

Description
This program creates form IR21 for income tax declarations.
The law stipulates that this form must be completed and sent to theComptroller at least one month before a non-citizen employee ceases oris about to cease employment or is leaving Singapore for any periodexceeding 3 months.

Precondition
The employee must be terminated during the reporting year or thefollowing year (next year) in advance.
The program uses SAPScript to control the layout of the IR21. Each timethe IR21 form changes, SAP changes the SAPScript to match the new IR21layout and makes this available to its customers.
Although SAPScript can make the necessary font substitutions to suitdifferent printers and thus retain the global layout, we recommendusing the 'HPLJ4 laserjet.
All wage types related to income tax are assigned to evaluation classEVCL 11 class.
Infotype 0546 (Termination Data infotype) should contain the data forSection-C of the form
Program Parameters:
Besides the data on the standard selection screen, you need to enter
the following information so that it can be printed on the form:

  • Name of the person authorized to make the declaration ('Signed by')

    • The user's name (& telephone no.) in table T526 is used as thedefault.
    • Name of the contact person

    • Telephone number

    • Pager number

    • Fax Number

    • Designation

    • Declaration date

      • The default is the system date.
      • Print Employee Number : This field when checked, will print the EE
        • number at the bottom right corner of the form.
        • Simulation Run : When checked, will not create the batch input for
          • infotype 0546 updation.
          Using the report through WEBGUI
          • The transaction to call the report using webgui is HRESSSG_IR21.

          • The report can be viewed through WEBGUI. For this, a new feature
            • '25W21' is provided, which returns the variant for the report. Firstly,since the employee can access the report using the web, a ReportVariant corresponding to the employee's organizational settingshould be created. The report parameters like 'Authorized Person','Designation', 'Telephone', etc. should be included.
            • The feature can be read based on 3 parameters,

              • - Company Code
              - Personnel Area
              - Personnel SubArea
              • Different variants, to cater to the combinations from the above
                • parameters can be created. For example :
                • An employee belonging to Company Code : SG01, Peronnel Area : SG01,
                  • Personnel SubArea : 0001, can use a variant 'Variant01'. If there areother employees, with same combination of CC/PA/PSA, then the variantreturned will be same, namely 'Variant01'. This way, different sets ofemployees can be assigned to use different variants by customizing thefeature.
                  • Note however, that if no Variant is assigned to the feature, the
                    • default Variant SAP&IR21 will be picked up. This can also be usedas a template for creating other Variants.

                    Output
                    The program prints the IR21 form for every employee with valid payrollresults during the reporting year. If an employee is fired and re-hiredinto the company during the reporting year, only one IR21 correspondingto the termination date is generated.

                    Example
                    Employee hired on 01/01/1998.
                    Employee terminated on 01/03/1998.
                    The reporting year is the current year (1998).
                    Only one IR21 will be generated for the period (01/01/98-28/02/98).

                    Additional Information for New IR21 Form.
                    ---------------------------------------------
                    Original, Additional and Amended
                    The very first IR21 form issued for an employee is always an OriginalForm. Further issuance of Form IR21 for the employee could becategorized as Additional, Amended; or 'Reprint' ( i.e. the samecategory as the most recent issuance of form IR21 )
                    The mechanism of IR21 form Classification:

                    • A batch input which updates Infotype 0546 MUST be executed ( either
                      • through transaction SM53 or following the menu path System -> Services-> Batch Input -> Edit on pull down menu ) when an IR21 form is issuedon update mode.
                      • Report RPCT21R0 will automatically store the data of the most recent
                        • IR21 form in the system temporary storage (TemSe). This data intemporary storage will be retrieved later by report RPCT21R0 to becompared with the New IR21 Form output data.
                        • If the comparison between the fields in the 'Old' IR21 FORM and the
                          • 'New' IR21 FORM results in negative differences, the new IR21 form willclassified as an Amendment report. Basically, it will be displayed justlike an Original form (complete form) but with category Amended.
                          • If there are only positive differences after the comparison, the new
                            • IR21 form will be classified as an 'Additional' form, and only thedifferences are printed.
                            • In case the most recent payroll result is overwritten by a newer
                              • payroll run, OR, there is no more payroll run after the latest IR21form issuance, the new IR21 form will be considered as a 'Reprint'form. This means that it will have the same category as the most recentIR21 form issued.
                              All of the aforementioned category classification will be void if'Forced Amendment' field in Infotype 0546 is checked. This way, the newIR21 form will be classified as an Amended Form.
                              Features required to be maintained (Transaction PE03) :
                              • Feature 'RCT8A' should be configured to return the subtype for printing
                                • the 'Current Address' for Section-C of IR21. The default setting is '1'(Permanent Address).
                                • Infotype 6, Subtype 'R1' is used to pick up the 'Residential' Address
                                  • provided by Employer to the EE. This is used in Section-A of Appendix 1of FORM IR21.
                                  • Feature 'RCT21' should be configured to return the subtype for 'Hotel
                                    • Accommodation Provided' by Employer as mentioned in Section-C ofAppendix 1 for FORM IR21. The default provided by SAP is 'R2'.
                                    New Model Wage types and assigned evaluation class 11 specifications:
                                    Please refer to table T52D4 for evaluation class 11 specifications. eg:
                                    1. Gains & Profits from Share Options (Deferral of Tax on ESOPapplicable). Wage type is MACD with specification set to 'CD'.

                                    Process Flow to generate IR21
                                    When the employee decides to terminate his employment and notifies tothe employer atleast one month before his leaving date, the leavingevent is created for this employee in infotype 0000 with the futuredate. Also, his bank details infotype should be set to 'Cash' or'cheque' starting with the date when the salary/payments due to the EEshould be withheld. Also, infotype 41, should contain the from datefor withholding the payments with date type set to 'IR'. The Infotype 9change will ensure that the BT record is not created & hencepayment can be made later at the Employer's discretion. After theseactivities, the IR21 report can be run.
                                    In the other case, if the employee is to be posted overseas, hisoverseas posting date is to be entered in infotype 0041 against datetype 'OS'. Similarly, when an employee comes back to Singapore from anoverseas assignment, his returning date is to be entered in infotype0041 against date type 'RE'. Based on these entries, the system checkswhether at the time of running the report, employee is posted overseasand his period of stay overseas exceeds 90 days. If so, IR21 report isgenerated for such an employee.