SAP Program RPCT8AR0 - Singapore Income Tax IR8A

Description
We recommend that you use the Singapore IncomeTax IR8A (New Report) (RPCT8AR0_01), which is the new version of thisreport.
This program creates the Income Tax declaration Form IR8A. Fromthe tax year 2002 onwards, you can also generate Form 8E.
According to the law, this Form should be completed and give NOTLATER THAN 1ST MARCH of next year of the reporting year to theemployee/pensioner who in turn must attach Income Tax declarationForm IR8A to his/her Income Tax Return.

Precondition
The program uses SAPScript techniques to control the IR8A layout.Everytime if IR8A Form is changed, SAP will provide a correspondingSAPScript for IR8A layout.
Although SAPScript has provides printer individual font substitutions toremain the global layout, it is to recommend using 'HPLJ4'LaserJet.
All Income Tax related wage types are classified with evaluation classEVCL 07.
In order to print the gross commission, bonus other than reporting yearand director's fee in any case on IR8A, you should create new records inP0183 (Awards) to record the 'FOR' period (and APPROVED date in case ofDirector's fee ). Select the 'Payroll relevant', the amount, wage typeand 'Pay date' will pass to P0015, so that a new record in P0015 with'Pay date' as 'Beginnig date' will be created automatically. Please takecare that P0015 records with the same wage type and beginning date willbe overwritten.
Program looks for the payroll results since the latest hire date. If anemployee rejoins the company, an IR8A about last employment was printedout on last fire date, so it is unnecessary to take care of payrollresults from last employment.
Program Parameters:
As you can also use the Singapore Income Tax IR8A Report(RPCT8AR0) to print the Form IR8A for resigned employees, at anytime in the year, ensure that you specify the last pay period inreporting year. The last pay period is required for printing the yearend Form IR8A.
Besides the standard selection screen, the program asks for followinginformation to print them out in the Form:
o Name of the person authorized to make the declaration ('Signed by')
The user's name (& telephone no.) in table T526 is used as thedefault.
o Telephone number
o Designation
o Declaration date
o Bonus Declaration Date
o Director fee approval date
o The default is the system date.
o Personnel Number: The number is printed on the left bottom corner.
o Personnel Area / Company Code : If the checkbox is clicked, thenthe Employer Name is picked up from Personnel Area, otherwise it ispicked up from company code.
o Temporary Sequential file parameters
There are two pushbuttons SAVE & READ. When the TemSe is to becreated click on the SAVE pushbutton. A text box appears asking for theTemSe object name. Enter the object name. This is the name in which theTemSe object is created. The report has to be executed in thebackground mode. Use this TemSe option only for IRAS line and nototherwise. When the TemSe is to be used for printing and downloadingof the report use the READ option. A text box appears. Choose the TemSeto be downloaded. Now the report has to be executed in the foregroundmode.
o IRAS Line record count
There is a restriction on the maximum number of records that can bepassed through IRAS Line. If this option is checked, the program willinternally perform a check as to whether this limit is reached or not.If the limit is reached it will give a message if not will continuenormally. This option is used with IRAS line only.

  • Form Options

    • To generate the Form 8E, select the 8E form indicatorunder Form Options. You can generate this form only from the taxyear 2002 onwards.
    Note
    Ensure that you have set the neccessary configurations for viewing thereport through the ESS. For more information, refer to the followingactivities under the IMG -> Payroll Singapore -> Tax
    -> Processing:
    Configure Form IR8A/Form 8E for ESS
    Configure Form IR8A/Form 8E Results for ESS
    Using the report through WEBGUI
    • The transaction to call the report using Web Graphical User
      • Interface (WEBGUI) is HRESSSG_IR8A.
      • The report can be viewed through WEBGUI. For this, a new feature '25W8A'
        • is provided, which returns the variant for the report. Firstly, sincethe employee can access the report using the web, a Report Variant
        corresponding to the employee's organizational setting should becreated. 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&IR8A will be picked up. This can also be used as atemplate for creating other Variants.

                Output
                The report generates the Form IR8A for every employee with validpayroll results during the reporting year. If you have selected 8Eform under Form Output, the report will generate the Form8E instead of the Form IR8A, for the tax year 2002 onwards.
                If an employee has different entries for 'gross commission', 'bonus' or'director fee' (period other than reporting year), then they areincluded in the previous years tax form
                Reason for payment in the Others section - The text willget printed only if the Others for the same exists. The system bydefault reads the text associated with Specifications 40, 41
                , 42, 43 of Evaluation Class 07 for the wagetype. However, you can override this text by entering the text in
                Additional Information (Singapore) infotype (0741) subtype IR8A
                (0001).
                If there is only one lump sum payment, then Reason for paymentwill not get printed, instead the text will get printed in Others(please state nature) section.
                Dot Matrix Printing:
                The program allows to print IR8A forms with pre-printed continuous formson a dot matrix printer. (See also released note 192629 for moredetails)
                TemSe Implementation
                There is a two step process involving the creation of a TemSe object andthen later reading the TemSe object for download purpose.
                STEP 1: Creation of TemSe object using Background process.
                In the end-of-selection event, after get-perner, data read from clustercatering for certain selection criteria is stored in an internal tableand this internal table is passed to TemSe object creation routines andan object is created with the name given on the selection screen. TheTemSe object created is HR_8A_, whereCCYY is the year for which the IR8A report is run, object name is whatis entered on the selection screen .The above process is executed in thebackground mode .
                STEP 2: Reading of TemSe object in foreground
                The get-perner event is skipped. The data stored in TemSe object is readinto an internal table and this internal table is passed to print anddownload routines. The object name is to be entered on the screen and itreads the existing object from database and uses it to print relevantdata onto the layout and downloads it to the diskette. This process isto be executed in the foreground mode.
                Appendix 8B
                When executed, the Singapore Income Tax IR8A Report (RPCT8AR0)also generates an Appendix 8B.
                This report computes the gains or the profits made by an employee, inthe year in which the employee stocks are realized. An employee canrealize the stocks purchased under a Stock Option Scheme, only at theend of a Holding Period.
                Note
                As the Singapore Income Tax IR8A Report (RPCT8AR0) obtainsinformation on employee Stock Option Plans from the StockOption (Singapore) Infotype (0739), it is necessary that you havemaintained Stock Option (Singapore) Infotype (0739) records forthe employee.
                The Appendix 8B displays information such as the:
                • Stocks exercised by an employee under various Stock Option Plans

                • Total Gross Stock Option Gains under individual Stock Option
                  • Plans
                  • Total Gross Stock Option Gains of all the Stock Options Plans

                    • . This amount is also reflected in Item d(8) of Form IR8A
                    You can generate the Appendix 8B:
                    • As a SAPscript Form which can be printed as a hard copy.

                    • IRASline, which is the prescribed format for online submission of
                      • the Form IR8A.
                      Note
                      After generating the Appendix 8B, the Singapore Income TaxIR8A Report (RPCT8AR0) updates theAccounted Year field of theexercised records, in the Stock Option (Singapore) Infotype(739).
                      The Appendix 8B also provides information on splits in stock, ifany. If there is a split in stocks granted to an employee, you must:
                      • Create a new Stock Option Scheme for the split stocks. For mo

                        • re information on creating Stock Option Schemes, refer to the IMGunder Payroll Singapore -> Tax -> Appendix 8BReporting -> Define Stock Option Schemes.
                        • Create a new Stock Option (Singapore) Infotype (0739) record,
                          • mentioning the new outstanding number of stocks and the new GrantPrice for the split stocks.
                          Note
                          In a given tax year, and for a given Employer tax ID, if you havestored data on the employee stock gains using a customized wage type,with evaluation class 7, the report will not read the data stored in the Stock Option - Singapore Infotype. It instead, will only printthe totals under section d8 for the Form IR8A.
                          There is a logical switch provided in the Appendix 8B Reportingfunctionality which will print the Appendix 8B only if there isno wage type data for the employee stock gains in a given tax year. Atax year by default is from January to December.
                          Employee Specific Comments
                          Both the Form IR8a and the Appendix 8B have a section thatdisplays employee specific comments. The employee specific commentssections are:
                          • Point d8 of the INCOME section in the Form IR8A

                          • Remarks section of the Appendix 8B

                            • You maintain these employee specific comments using the AdditionalInformation (Singapore) Infotype 741. For more information refer tothe IMG under Payroll Singapore ->Configure Employee Text option.
                            Mosque Building and Mendaki Fund(MBMF)
                            If an employee has contributed towards MBMF, the Deductionssection of the Form IR8A will display the following:
                            • Yaysan Mendaki Fund contribution option as selected. The report
                              • cumulates and displays the contribution amount along with otherDonations deducted through salaries.
                              • Amount contributed towards Mosque Building against
                                • Contributions deducted through salaries for Mosque Building Fund.
                                Note
                                You maintain employee contributions towards MBMF in the AdditionalFunds Infotype (0181).

                                Example
                                Bonus & Director fees reporting in IR8A:
                                Bonus: 1. Assume the tax reporting for year 1998.
                                For non-contractual/contractual bonus paid in 1998, the date ofdeclaration can be entered as a parameter on the selection screen. Thiswill be used as the bonus date for all employees selected on thescreen.If however, the bonus date is different for a particularemployee, this can be entered with date type as 'BN' in infotype 41(Date specification infotype). If a date is available in this infotypefor an employee with 'BN' specification, it will override the dateentered on the selection screen.
                                All the contractual & non-contractual bonus paid in 1998 will becumulated and the sum displayed on the tax form.
                                If 1998 bonus is paid in early 1999, then, the selection date shouldinclude 1998 to 1999 on the selection screen. This will enable thereport to pick up the bonus for 1998 paid in 1999. Also, the evaluationclass for bonus other than the reporting year viz. 25, 26 should be usedfor the wage types respectively.
                                Two new model wage types are available for this purpose:
                                MB15 --> Contratual bonus for previous year
                                MB16 --> Non-contractual bonus for previous year.
                                Director fees:
                                --------------
                                Assume the tax reporting for year 1998.
                                The director fee approval date can be entered on the selection screen ofIR8A.This will be used for all the employees. If, however, the directorfee approval date is different for an employee, this can be entered ininfotype 41 using date type 'DR'. If a date with date specification 'DR'is available in infotype 41, this will override the director feeapproval date entered through the parameter screen.
                                If the director fees approved for 1998 is paid in 1999, then evaluationclass '27' should be used for the wage type in question. Also, theselection date used include 1998 through 1999(upto the month on whichthe director fee is paid). This will enable the report to pick up thedirector fee for 1998 paid in 1999.
                                Please note that in both the cases, if the bonus or director fees isreported in 1998 tax form, then it will not be picked up for reportingagain in 1999 tax form. However, the CPF will still be paid during theperiod of actual payment.
                                One new model wage type is created for this purpose:
                                MB17 --> Director fees for previous year.
                                For Appendix IR8A, the address of residence provided by employer shouldbe entered in Infotype 6 using subtype 'R1'. The validity of theinfotype record i.e. the from and to dates will be used to compute thenumber of days of stay by the employee or period of occupation.
                                1. If infotype 179 is blank and there is only compulsory contributionininfotype 186, then IR8A report shows only the compulsory contribution.The Non voluntary part will be shown even if there is voluntarycontribution in infotype 186.
                                2. If infotype 179 contains CPF by overseas, then whatever contributionis specified in infotype 186 is treated as voluntary. IR8A form showsthe total voluntary contribution as overseas CPF.
                                3. If infotyp179 does not contain overseas but CPF is still obligatorybycontract, then the voluntary CPF part specified in 186 is reported inIR8A as 'others' and compulsory portion is still shown if it exists.
                                The employee name format can be generalized for all employees byspecifying the format type in table T522F. By default, the report firstlooks at this table if an entry exists for itself. If yes, then theformat will be picked up from the table and applied to the allemployeesfor the run. If not, the name printed on IR8A will be the sameas in infotype 0001 (FIELD: P0001-ENAME). So, to ensure that the name isprinted in accordance with infotype 0001, make sure that no entryexistsfor the report in T522F!

744693Incorrect rounding of compulsory CPF for employee
708877Change in Forms IR8A/8E and IR8S for year 2004
693582PY-SG Changes in Tax forms IR8S and IR8A for year 2004.
691525PY:SG Changes in Tax forms (IR8A and IR8S) for year 2004.