SD_IMG-009 Aplicação da SAP Note 747607 ref MP 135(ISS,PIS

Aplicação da SAP Note 747607

Customizing Guide:New Taxes 2004 (ISS, PIS, COFINS, MP-135 Withholding Taxes)

– For Classic (Non-Condition-Based) Tax Calculation –

Version 1.2

9 June 2005

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Content1 Purpose of This Guide............................................................................................42 Create Condition Types..........................................................................................4

2.1 Condition Types For Application TX........................................................................42.2 Condition Types For Application V..........................................................................5

3 Price Conditions Including Taxes............................................................................73.1 Price Conditions SD...............................................................................................73.2 Price Conditions MM..............................................................................................83.3 Define Which Taxes Are Included in MM/SD Price Conditions................................8

4 Create Entries in J_1BAJ.......................................................................................85 Create Processing Keys for FI (T007B)..................................................................96 Create G/L Accounts.............................................................................................9.7 Assign Tax Accounts to Account Keys..................................................................108 Define Account Keys for SD (T687)......................................................................119 Update Calculation Procedures.............................................................................11

9.1 Update Calculation Procedure FI..........................................................................119.2 Update Pricing Procedure SD...............................................................................13

10 Customizing of Extended WHT.............................................................................1510.1 WHT Types at Payment.....................................................................................1510.2 WHT Types at Invoice........................................................................................1510.3 WHT Codes.......................................................................................................1610.4 Define Processing Key For Modified Tax Amount...............................................1610.5 Assign WHT Types to Company Codes..............................................................1610.6 Define Accounts for Withholding Tax to Be Paid Over.........................................1710.7 Define Official Collection Codes..........................................................................1710.8 Assign Condition Types to Withholding Tax Types..............................................1710.9 Maintain Tax Relevant Classification...................................................................1710.10 Maintain Withholding Tax SD Conditions........................................................17

11 FI Tax Codes.......................................................................................................1811.1 Taxes in Tax Codes Used in MM........................................................................1811.2 Usage Indicator for Tax Codes...........................................................................19

12 SD Tax Codes (View J_1BTXSDCV)....................................................................1913 Maintain Settings for External Tax Calculation......................................................19

13.1 Structure for Tax Jurisdiction Code (View V_TTXD)............................................1913.2 Activate External Tax Calculation........................................................................1913.3 Define Logical Destination..................................................................................20

14 Define Tax Jurisdiction Codes..............................................................................2015 Assign Jurisdiction Codes to Ranges of Postal Codes...........................................2016 Master Data Changes...........................................................................................20

16.1 Vendors (Transaction XK02)...............................................................................2016.2 Customers (Transaction XD02)...........................................................................2116.3 Other Address Changes: Organizational Structure..............................................21

17 ISS Customizing...................................................................................................2117.1 Tax Laws...........................................................................................................2117.2 Official Service Types.........................................................................................2117.3 Generic Service Types.......................................................................................2117.4 Assign Official Service Types.............................................................................21

18 Tax Rates............................................................................................................2118.1 COFINS.............................................................................................................2118.2 PIS..................................................................................................................... 2118.3 ISS..................................................................................................................... 2218.4 Withholding Taxes..............................................................................................22

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1 Version History

Document Version Description of Change

1.0 Documented in the customizing Note 747607.

1.1 Downgrade of ISS functionality to the releases 4.0B, 4.5B, and 4.6B

Description adapted for these releases

1.2 Version History introduced

Correction of chapter 12.1.6Modification of chapter 4.3

2 Purpose of This GuideThe purpose of this guide is to describe how to technically set up the system for the new tax functions (ISS, PIS, COFINS, and MP-135 withholding taxes). The prerequisite is that all coding and DDIC changes are already implemented. This means, either the support package that contains the changes is installed, or the changes are implemented manually, following the instructions of the respective Note. For further details, see overview Note 727475 or overview Note 752440 and the Notes mentioned there.

After implementation of the support package or the Note, there are still manual steps necessary to work with the new taxes. These manual steps are described in this guide. It may be that the changes described in some of the steps are already done in your system (e.g. entries in table J_1BAJ). In such case, just skip the section.

3 Create Condition TypesNew condition types have to be created for the new taxes. The following classes of condition types are affected:

Tax code conditions (activation of taxes) Conditions with WHT codes (specific for SD)

3.1 Condition Types For Application TXTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings -> Check Calculation Procedure -> Define Condition Types and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

3.1.1 Tax Code ConditionsCond. Class: D (Taxes)Calculat. Type: A (Percentage)Cond. Category: 1 (Jur. Level 1)Access Seq.: MWSTManual Entries: D (Not possible to process manually)Item Condition: XDelete fr. DB: B (without popup)

Cond. Type DescriptionICN3 COFINS Normal Tax

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Cond. Type DescriptionICOA COFINS Normal PO/GRICON COFINS Normal Tax ICOO COFINS Offset Tax Included ICOS COFINS Normal PO/GRICOU COFINS COFINS Normal IV

NVVICOV COFINS Offset ICOS/ICOUICOW COFINS WHT ICOZ COFINS WHT OffsetICSW CSLL WHT ICSZ CSLL WHT OffsetICW3 COFINS Withholding TaxSD ICZ3 COFINS WHT SD OffsetIGEW General WHT IGEZ General WHT OffsetIGW3 General WHT SD IGZ3 General WHT SD OffsetIIRW IR WHT IIRZ IR WHT OffsetIPS3 PIS Normal Tax IPSA PIS Normal PO/GRIPSN PIS Normal Tax IPSO PIS Offset Tax IncludedIPSS PIS Normal PO/GRIPSU PIS Normal IV NVVIPSV PIS Offset IPSS / IPSUIPSW PIS WHT IPSZ PIS WHT Offset IPW3 PIS WHT SD IPZ3 PIS WHT SD OffsetIRW3 IR Withholding TaxSD IRZ3 IR WHT SD OffsetISA3 ISS at Provider SD ISB3 ISS WHT at Provider SD ISE3 ISS at Service Loc SD ISF3 ISS WHT at Service Loc SD ISSA ISS at Provider ISSB ISS WHT at ProviderISSE ISS at Service LocISSF ISS WHT at Service LocISSG ISS OffsetISW3 CSLL Withholding Tax SDISZ3 CSLL WHT SD Offset

3.2 Condition Types For Application VTransaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define condition types -> Maintain Condition Types and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

3.2.1 Tax Code ConditionsCond. Class: D (Taxes)Calculat. Type: A (Percentage)Cond. Category: 1 (Jur. Level 1)Access Seq.: MWSTManual Entries: D (Not possible to process manually)Item Condition: XDelete fr. DB: B (without popup)

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Tax Type DescriptionICN3 COFINS from SDICW3 COFINS Withholding TaxSDIGW3 General WHT SDIPS3 PIS Normal TaxIPW3 PIS WHT SDIRW3 IR Withholding TaxSDISA3 ISS at Provider SDISB3 ISS WHT at Provider SDISE3 ISS at Service Loc SDISF3 ISS WHT at Service Loc SDISW3 CSLL Withholding Tax SD

Cond. Class: D (Taxes)Calculat. Type: A (Percentage)Cond. Category: 1 (Jur. Level 1)Access Seq.: IBRRManual Entries: D (Not possible to process manually)Item Condition: XDelete fr. DB: B (without popup)Ref. Con. Type: ICMORef. Applicat.: V

Tax Type DescriptionICZ3 COFINS WHT SD OffsetIGZ3 General WHT SD OffsetIPZ3 PIS WHT SD OffsetIRZ3 IR WHT SD OffsetISZ3 CSLL WHT SD Offset

Cond. Class: A (Discount or surcharge)Calculat. Type: A (Percentage)Cond. Category: Access Seq.: IBRRManual Entries: D (Not possible to process manually)Item Condition: XDelete fr. DB: B (without popup)Ref. Con. Type: ICMORef. Applicat.: V

Tax Type DescriptionICO2 COFINS Offset SDIPS2 PIS Offset SD

3.2.2 WHT Code ConditionsCond. Class: W (Wage Withholding Tax)Calculat. Type: A (Percentage)Cond. Category: D (Tax) Access Seq.: J1AG (Arg.: Tax Relev. Clas)Manual Entries: D (Not possible to process manually)Item Condition: XDelete fr. DB: B (without popup)

Tax Type DescriptionIKW4 ISS provider WHT cdeILW4 ISS service WHT cde

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ICW4 COFINS WHT codeIPW4 PIS WHT codeISW4 CSLL WHT codeIRW4 IR WHT codeIGW4 General WHT code

4 Price Conditions Including TaxesThe new solution for tax calculation supports prices which are not the real net prices, but may contain PIS, COFINS, ISS due at the municipio of the service provider, ISS due at the municipio of the service execution, or any combination of these.

In order to allow the system to consider correctly which taxes are already included in a price and which not, corresponding price conditions should be maintained. It is possible to either continue using existing price conditions or introduce new ones. Of course, if new price conditions are introduced, all price conditions must be updated.

The following is a suggestion based on 4 new price conditions.

4.1 Price Conditions SDCopy pricing procedure PR0000 to RVXBR2 before creating the conditions:

Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define And Assign Pricing Procedure -> Maintain Pricing Procedure select the entry PR0000 and press the push button Copy as … Finally, save all new entries.

Then create the condition types:

Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define condition types -> Maintain Condition Types and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Cond. Class: B (Prices)Calculat. Type: C (Quantity)Cond. Category: H (Basic Price)Access Seq.: PR00Manual Entries: C (Manual entry has priority)Amount/percent: XItem Condition: XDelete: XPricing Proc: RVXBR2Delete fr. DB: (do not delete)Scale basis: CCheck Value: A descending (“Check scale” in release 4.5B and 4.0B)Quantity Conversion: XTextDetPrc: 01 PriceText OD: 0001

Cond. Type DescriptionZPB0 Price w/o TaxesZPB1 Price+ISSZPB2 Price+PIS+COFZPB3 Price+ISS+PIS+COF

4.2 Price Conditions MMIf necessary, create new price conditions and adapt the MM pricing procedure for Purchase Orders (e.g. RM0000) or create new ones by copying and modifying.

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4.3 Define Which Taxes Are Included in MM/SD Price ConditionsMaintain for each SD (Application V) or MM (Application M) pricing procedure the taxes that are included in each price condition type. As an example, the MM procedure RM0000 is maintained for the pricing conditions PB00 and PBXX the SD procedure RVXBRA is maintained for the pricing conditions ZPB1 … ZPB3.

Transaction SM30: maintain the views J_1BKON1MMVV and J_1BKON1SDVV or alternatively the view J_1BKON1V

Price Condition

Tax Group

PB00 COFI COFINSPB00 ISSP ISS at location of service providerPB00 ISSS ISS at location where service is

providedPB00 PIS PISPBXX COFI COFINSPBXX ISSP ISS at location of service providerPBXX ISSS ISS at location where service is

providedPBXX PIS PIS

Price Condition

Tax Group

ZPB1 ISSP ISS at location of service providerZPB1 ISSS ISS at location where service is

providedZPB2 COFI COFINSZPB2 PIS PISZPB3 COFI COFINSZPB3 ISSP ISS at location of service providerZPB3 ISSS ISS at location where service is

providedZPB3 PIS PIS

Comment: If the pricing procedure contains more than one condition of condition class price, the last of these conditions is considered.

5 Create Entries in J_1BAJTransaction SM30: maintain the view J_1BAJ

Tax Type

Tax Group Description

WHT

Offset

ICN3 COFI COFINS Normal Tax

ICOA COFI COFINS Normal PO/GR

ICOF COFI COFINS Deductible

ICON COFI COFINS Normal Tax

ICOO COFI COFINS Offset Tax Included X

ICOS COFI COFINS Normal PO/GR

ICOU COFI COFINS Normal IV NVV

ICOV COFI COFINS Offset ICOS/ICOU X

ICOW WHCO COFINS WHT X

ICOZ COFINS WHT Offset

ICSW WHCS CSLL WHT X

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Tax Type

Tax Group Description

WHT

Offset

ICSZ CSLL WHT Offset

ICW3 WHCOCOFINS Withholding Tax SD X

IGEW WHT General WHT X

IGEZ General WHT Offset

IGW3 WHT General WHT SD X

IIRW WHIR IR WHT X

IIRZ IR WHT Offset

IPIS PIS PIS Deductible

IPS3 PIS PIS Normal Tax

IPSA PIS PIS Normal PO/GR

IPSN PIS PIS Normal Tax

IPSO PIS PIS Offset Tax Included X

IPSS PIS PIS Normal PO/GR

IPSU PIS PIS Normal IV NVV

IPSV PIS PIS Offset IPSS / IPSU X

IPSW WHPI PIS WHT X

IPSZ PIS WHT Offset

IPW3 WHPI PIS WHT SD X

IRW3 WHIR IR Withholding Tax SD X

ISA3 ISSP ISS at Provider SD

ISB3 ISSP ISS WHT at Provider SD X

ISE3 ISSS ISS at Service Loc SD

ISF3 ISSS ISS WHT at Service Loc SD X

ISSA ISSP ISS at Provider

ISSB ISSP ISS WHT at Provider X

ISSE ISSS ISS at Service Loc

ISSF ISSS ISS WHT at Service Loc X

ISSG ISSP ISS Offset X

ISW3 WHCS CSLL Withholding Tax SD X

6 Create Processing Keys for FI (T007B)New processing keys (account keys) have to be created to post taxes to separate accounts and to identify withholding tax amounts in the normal tax calculation.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings -> Check and Change Settings for Tax Processing and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Tax Type: 2 (input tax)Not deductible: XPosting indicator: 3 (Distribute to relevant expense/revenue items)

Processing Key DescriptionISW ISS WHTWTC COFINS WHTWTG General WHTWTI IR WHTWTP PIS WHTWTS CSLL WHT

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Tax type: 2 (input tax)Non deductible: spacePosting indicator: 2 (separate line item)

Processing Key DescriptionCO3 COFINS ClearingPI3 PIS Clearing

Tax type: 1 (output tax)Non deductible: spacePosting indicator: 2 (separate line item)

Processing Key DescriptionCOF COFINSPIS PISWK3 ISS WHTWC3 Cofins WHTWC4 Cofins WHT offsetWG3 General WHTWG4 General WHT offsetWI3 IR WHTWI4 IR WHT offsetWP3 PIS WHTWP4 PIS WHT offsetWS3 CSLL WHTWS4 CSLL WHT offset

7 Create G/L AccountsIf you need to post the new taxes to separate accounts, create new G/L accounts. The following is just a suggestion.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Postings -> Define Accounts for Withholding Tax -> Define Accounts for Withholding Tax to be Paid Over specify the relevant Chart of accounts and press push button New entries. Finally, save all new entries.

177011: COFINS Withholding Tax Posting at Payment 177013: PIS Withholding Tax Posting at Payment177020: CSLL Withholding Tax Posting at Payment177021: IR Withholding Tax Posting at Payment177022: General Withholding Tax (PIS/COFINS/CSLL/IR)177030: PIS Normal Tax 177031: COFINS Normal Tax154031: PIS Tax deductible154008: COFINS Tax deductible177040: ISS Withholding Tax

8 Assign Tax Accounts to Account KeysTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchasing -> Posting -> Define Tax Accounts select an entry, specify the relevant Chart of accounts and maintain the G/L account. Finally, save all new entries.

Posting Keys: 40 – 50

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9 Define Account Keys for SD (T687)Transaction SM30: maintain the view V_T687, Application V

Account Key

Description

COF COFINSPIS PISWK3 ISS WHTWC3 Cofins WHTWC4 Cofins WHT offsetWG3 General WHTWG4 General WHT

offsetWI3 IR WHTWI4 IR WHT offsetWP3 PIS WHTWP4 PIS WHT offsetWS3 CSLL WHTWS4 CSLL WHT offset

10 Update Calculation Procedures

10.1 Update Calculation Procedure FIThe FI calculation procedure below is based on SAP sample delivery TAXBRJ. The new entries are shown in red. Adapt the calculation procedure that you use in a corresponding way or create a copy of the old one and adapt the new one in order to have a backup.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchasing -> Basic Settings -> Check Calculation Procedure -> Define Procedure -> select a procedure for maintenance. Finally, save your changes.

New requirements and/or formulas can be created in transaction VOFM.

Step Cntr CTyp Description From To Reqt SubTo Stat AltCTy AltCBV ActKy

100 BASB Base Amount 150 Ext. calculation X 320 200 Level 200 X 210 IPI1 IPI Industr. In 100 521 301 VS1

Account Key AccountCO3 154008 COFINS Tax deductibleCOF 177031 COFINS Normal TaxPI3 154031 PIS Tax deductiblePIS 177030 PIS Normal TaxWK3 177040 ISS Withholding TaxWC3 177011 COFINS Withholding Tax Posting at PaymentWC4 177011 COFINS Withholding Tax Posting at PaymentWG3 177022 General Withholding Tax (PIS/COFINS/CSLL/IR)WG4 177022 General Withholding Tax (PIS/COFINS/CSLL/IR)WI3 177021 IR Withholding Tax Posting at PaymentWI4 177021 IR Withholding Tax Posting at PaymentWP3 177013 PIS Withholding Tax Posting at PaymentWP4 177013 PIS Withholding Tax Posting at PaymentWS3 177020 CSLL Withholding Tax Posting at PaymentWS4 177020 CSLL Withholding Tax Posting at Payment

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215 IPIF IPI Industr. In 100 521 301 VS1 230 ICM1 ICMS Industr. In 100 523 303 VS2 231 ICMV ICMS DIFAL Con/Asset 100 523 303 ICD 232 ICMT ICMS Difal Investmen 100 523 303 ICD 233 ICMP ICMS Difal inv. off. 232 ICC 235 ICZG ICMS tax free 100 525 305 NVV 240 ICS1 Sub.Tributaria In 100 524 304 VS3 250 ICMF ICMS S.T. fr. offset 100 525 305 IC1 255 IFR1 ICMS on freight In 100 527 307 VS3 256 IFS1 ICMS ST freight In 100 528 308 VS3 260 IP1C IPI Ind.Clearing 100 521 301 IPC 265 IP1O IPI Ind.Clear.Off. 210 IPC 270 IC1C ICMS Ind.Clearing 100 523 303 ICC 275 IC1O ICMS Ind.Clear.Off. 230 ICC 300 Level 300 X 310 IPI2 IPI Consumption In 100 522 302 NVV 330 ICM2 ICMS Consumption In 100 523 303 NVV 331 ICMD ICMS Consumption In 100 523 303 NAV 340 ICS2 S.T. Consumption In 100 524 304 NVV 350 ICOP ICMS complement 100 525 305 ICP 355 ICOT STO-ICMS complement 100 525 305 ICP 360 ICOX ICMS complement 100 350 ICX 365 ISS2 ISS from MM In 100 526 306 NVV 366 ISSO ISS from MM In Offs 365 VS1 370 ICO1 ICMS compl Transfer 100 160 525 305 ICP 371 ICO2 ICMS compl. Tra. Off 370 160 ICX 372 ICO3 ICMS compl. NVV 100 525 305 ICP 373 ICO4 ICMS compl. NVV off 372 ICX 500 Level 500 X 510 IPI3 IPI from SD Out 100 521 301 MW1 520 ICM3 ICMS from SD Out 100 523 303 MW2 521 ICMM ICMS DIFAL Out 100 523 303 MW2 522 ICML ICMS DIFAL ofset out 521 ICC 530 ICS3 Sub.Tributaria Out 100 524 304 MW3 540 ISS3 ISS from SD Out 100 526 306 MW4 541 ICSO SOCIAL Offset TxIncl 540 MW4 550 ICZF ICMS Rev (Z.F.)-STO 100 525 305 ICZ 560 IFR3 ICMS on freight Out 100 527 307 MW3 570 IFS3 ICMS ST freight Out 100 528 308 MW3 600 ICM4 STO-ICMS SD (ICM3) 100 523 303 MW2 700 Other taxes X 710 INSS INSS Incoming 100 VST 720 INSX INSS offset (100-) 710 INX

750 PIS, COFINS, ISS X 755 ISSA ISS at Provider 100 521 301 NVV 760 ISSB ISS WHT at Provider 100 522 302 ISW 765 ISSE ISS at Serv.Loc. 100 523 303 NVV 770 ISSF ISS WHT at Serv.Loc. 100 524 304 ISW 771 ISA3 ISS at Provider SD 100 521 301 MW4 772 ISB3 ISS WHT at Prov. SD 100 522 302 WK3 773 ISE3 ISS at Serv.Loc. SD 100 523 303 MW4 774 ISF3 ISS WHT Srv.Loc. SD 100 524 304 WK3 775 ISSG ISS Offsets 100 525 305 NVV 780 ICON COFINS NVV 100 821 801 NVV 785 ICOO COFINS NVVOff TxIncl 100 822 802 NVV 790 IPSN PIS NVV 100 823 803 NVV 795 IPSO PIS NVV Off. TxIncl 100 824 804 NVV 797 ICN3 COFINS from SD 100 821 801 COF

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798 IPS3 PIS from SD 100 823 803 PIS 800 WITHHOLDING TAXES ON

GROSSX

805 ICOW COFINS WHT 100 825 805 WTC 810 ICOZ COFINS WHT Offset 805 NVV 815 IPSW PIS WHT 100 826 806 WTP 820 IPSZ PIS WHT Offset 815 NVV 825 ICSW CSLL WHT 100 827 807 WTS 830 ICSZ CSLL WHT Offset 825 NVV 835 IIRW IR WHT 100 828 808 WTI 840 IIRZ IR WHT Offset 835 NVV 845 IGEW General WHT 100 829 809 WTG 850 IGEZ General WHT Offset 845 NVV 851 Withholding Tax from SD X 852 ICW3 COFINS WHT SD 100 825 805 WC3 853 ICZ3 COFINS WHT Offset SD 852 WC4 855 IPW3 PIS WHT SD 100 826 806 WP3 856 IPZ3 PIS WHT Offset SD 855 WP4 858 ISW3 CSLL WHT SD 100 827 807 WS3 859 ISZ3 CSLL WHT Offset SD 858 WS4 860 IRW3 IR WHT SD 100 828 808 WI3 861 IRZ3 IR WHT Offset SD 860 WI4 864 IGW3 General WHT SD 100 829 809 WG3 865 IGZ3 Genera WHT Offset SD 864 WG4 900 COFINS reduce stock X 901 ICOV Cofins Offset 100 D 822 802 CO3 905 ICOS COFINS deduct. PO/GR 100 160 831 801 CO3 906 ICOU Cofins IV Non Deduct 100 161 831 801 NVV 907 ICOA Cofins ded. not inc. 100 841 801 CO3 910 PIS Reduce stock X 911 IPSV Offset IPSS / IPSU 100 E 824 804 PI3 915 IPSS PIS deduct. PO/GR 100 160 833 803 PI3 916 IPSU PIS non deductib. IV 100 161 833 803 NVV 918 IPSA PIS ded. not inc. 100 843 803 PI3

10.2 Update Pricing Procedure SDThe below SD pricing procedure is based on SAP sample delivery RVXBRA. Examples for other procedures (like RVXBRE etc.) are not given, since the changes are the same. The new or changed entries are shown in red. Adapt the calculation procedures that you use in a corresponding way or create copies of the old ones and adapt the new ones in order to have a backup.

Transaction SPRO: SAP Reference IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Pricing Control -> Define and assign pricing procedures -> Maintain pricing procedure -> select a procedure for maintenance. Finally, save your changes.

New requirements and/or formulas can be created in transaction VOFM.

Step Cntr CTyp Description From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print

10 Price 2 X 10 1 ZPB0 Price w/o Taxes X 10 2 ZPB1 Price+ISS X 10 3 ZPB2 Price+PIS+COF X 10 4 ZPB3 Price+ISS+PIS+COF X 45 X

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Step Cntr CTyp Description From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print

50 RB00 Discount (Value) 2 X 290 K X 300 ICMI Price+Tax (for NF) 2 323 ERL X 320 K004 Material 2 ERS 321 K007 Customer Discount 2 ERS 322 K005 Customer/Material 2 ERS 329 320 328 400 KF00 Freight ERS 595 590 600 IBRX Brazil tax calc. 595 596 X 320 610 IPI3 IPI from SD X 521 301 MW1 620 ICM3 ICMS from SD X 523 303 MW2 630 ICS3 Sub.Trib. from SD X 524 304 MW3 650 ICZF ADMS Disc. Zona Fr. X 525 305 MWS 660 IFR3 ICMS on freight SD X 527 307 MW3 670 IFS3 ICMS ST freight SD X 528 308 MW3 675 ISS3 ISS from SD X 526 306 MW4 680 ISA3 ISS at Provider SD X 521 301 MW4 681 ISB3 ISS WHT at Prov. SD X 522 302 WK3 682 ISE3 ISS at Serv.Loc. sd X 523 303 MW4 683 ISF3 ISS WHT Srv.Loc. SD X 524 304 WK3 684 ICSO ISS offset 675 683 BRI 685 ICN3 COFINS from SD X 821 801 COF 686 ICO2 COFINS Offset SD 685 BRI 687 IPS3 PIS from SD X 823 803 PIS 688 IPS2 PIS Offset SD 687 BRI 700 Total Tax Value 610 690 X 720 ICMO ICMS offset 620 BRI 740 DIFF Rounding Off 13 16 4 ERS 750 4 X 799 R100 100% discount 750 55 28 ERS 800 SKTO Cash Discount 9 X 11 810 VPRS Cost 4 B X 960 Withholding taxes X 961 ICW3 COFINS WHT SD X 825 805 WC3 963 ICZ3 COFINS WHT SD offset 961 X WC4 965 IPW3 PIS WHT SD X 826 806 WP3 967 IPZ3 PIS WHT SD Offset 965 X WP4 970 ISW3 CSLL WHT SD X 827 807 WS3 972 ISZ3 CSLL WHT SD offset 970 X WS4 975 IRW3 IR WHT SD X 828 808 WI3 977 IRZ3 IR WHT SD offset 975 X WI4 979 IGW3 General WHT SD X 829 809 WG3 980 IGZ3 Genera WHT SD offset 979 X WG4 985 Withholding taxes: Tax

codesX

986 ICW4 COFINS WHT code 963 983 X 987 IPW4 PIS WHT code 965 983 X 988 ISW4 CSLL WHT code 972 983 X 989 IRW4 IR WHT code 975 983 X 990 IGW4 General WHT code 979 983 X

991 IKW4 ISS provider WHT cde 681 983 X

992 ILW4 ISS service WHT cde 683 983 X

The SD pricing procedure below is the new price supplement procedure RVXBR2 which is introduced for the optional new price conditions. It can be configured in the following way:

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St C CTyp Description Fro

To

M M S P S Req

A.C A.B. Act.K

10 1 ZPB0 Price w/o Taxes10 2 ZPB1 Price+ISS10 3 ZPB2 Price+PIS+COF10 4 ZPB3 Price+ISS+PIS+COF40 1 RA00 % Discount from Net40 2 RB00 Discount (Value)40 3 RC00 Quantity Discount40 4 RD00 Weight Discount

11 Customizing of Extended WHT Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Types -> Define Withholding Tax Types for Payment Posting -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

11.1 WHT Types at PaymentBase amount = Modified Tax AmountRounding rule = W/tax comm roundCash Discount = C/disc pre W/txPost w/tax amount = XNo accumulationW/tax base manual = XManual w/tax amount = XNo cert numbering = XBase amount = W/tax code levelWithholding tax amount = W/tax code levelNo central invoiceMinimum Check at item level

W/Tax Type DescriptionCP COFINS at PaymentGP General WHT (PIS/COF/CSLL/IR) at PaymentPP PIS at PaymentRP IR at PaymentSP CSLL at Payment

11.2 WHT Types at InvoiceTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Types -> Define Withholding Tax Types for Invoice Posting -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Base amount = Modified Tax AmountRounding rule = W/tax comm roundPost w/tax amount = XNo accumulationW/tax base manual = XManual w/tax amount = XNo cert numbering = XBase amount = W/tax code levelWithholding tax amount = W/tax code level

W/Tax Type DescriptionIW ISS WHT

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11.3 WHT CodesTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Codes -> Define Withholding Tax Codes -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

Percentage subject to tax: 100,00%With/tax rate: 100,00%Posting indicator: 1

W/Tax Type W/Tax Code DescriptionCP CP COFINS 100% WHT AmountGP GP General 100% WHT AmountIW IW ISS 100% WHT AmountPP PP PIS 100% WHT AmountRP RP IR 100% WHT AmountSP SP CSLL 100% WHT Amount

11.4 Define Processing Key For Modified Tax AmountTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation -> Withholding Tax Base Amount -> Define Processing Key for Modified Tax Amount -> specify a country key (BR for Brazil) and press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

WHT Type Processing KeyIW ISWIW WK3CP WTCCP WC3PP WTPPP WP3SP WTSSP WS3RP WTIRP WI3GP WTGGP WG3

11.5 Assign WHT Types to Company CodesIn IMG, assign all relevant WHT types to all Brazilian company codes that are subject to them.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax -> Company Code -> Assign Withholding Types to Company Code -> press push button New entries or select an existing entry and press the push button Copy as … Finally, save all new entries.

To activate for MM, flag With/tax agent in vendor data and assign validity.

To activate for SD, flag Subject to w/tax in customer data.

11.6 Define Accounts for Withholding Tax to Be Paid OverAssign G/L accounts for WHT to WHT types.

Transaction FSP1

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11.7 Define Official Collection CodesThe official WHT codes cannot be used to specify collection codes. Instead, define them in view V_T059Z_WITHCD2.

Transaction SM30: Maintain view V_T059Z_WITHCD2

11.8 Assign Condition Types to Withholding Tax TypesTransaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Withholding Tax -> Extended Withholding Tax ->Calculation -> Withholding Tax Types -> Assign Condition Types to Withholding Tax Types -> specify a country key and carry out the assignment. Finally, save all new entries.

WHT Type Condition TypeIW IKW4CP ICW4PP IPW4SP ISW4RP IRW4GP IGW4

11.9 Maintain Tax Relevant ClassificationArgentina Customizing: view V_1ATXREL, according to Note 178824

Tax rel. TextIW ISS WHT InvoiceCP Cofins PaymentGP General WHT paymentPP PIS WHT PaymentRP IR WHT PaymentSP CSLL WHT payment

11.10 Maintain Withholding Tax SD ConditionsTransaction VK11.

Country BR. Maintain for all conditions a rate of 100%, assign validity.

Condition Tax Rel. Class. W/tax codeIKW4 IW IWICW4 CP CPIPW4 PP PPISW4 SP SPIRW4 RP RPIGW4 GP GP

12 FI Tax CodesActivate additional taxes for existing tax codes or create new tax codes.

Transaction FTXP

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12.1 Taxes in Tax Codes Used in MM

12.1.1 To activate COFINS non-deductible:

Rate (%) Cond. Type Description Tax Group Acct. Key

100 ICON COFINS NVV Normal Tax COFI NVV

100 ICOO COFINS NVV Offset Tax Included COFI NVV

12.1.2 To activate PIS non-deductible:


100 IPSN PIS NVV Normal Tax PIS NVV

100 IPSO PIS NVV Offset Tax Included PIS NVV

12.1.3 To activate COFINS deductible:


100– ICOV COFINSOffset ICOS/ICOU COFI CO3

100– ICOS COFINS Normal PO/GR COFI CO3

100– ICOU COFINS Normal IV NVV COFI NVV

100 ICOA COFINS Normal PO/GR COFI CO3

12.1.4 To activate PIS deductible:


100– IPSV PIS Offset IPSS / IPSU PIS PI3

100– IPSS PIS Normal PO/GR COFI PI3

100– IPSU PIS Normal IV NVV COFI NVV

100 IPSA PIS Normal PO/GR COFI PI3

12.1.5 To activate withholding taxes:


100 ICOW COFINS WHT WHCO WTC

100– ICOZ COFINS WHT Offset NVV

100 IPSW PIS WHT WHPI WTP

100– IPSZ PIS WHT Offset NVV

100 ICSW CSLL WHT WHCS WTS

100– ICSZ CSLL WHT Offset NVV

100 IIRW IR WHT WHIR WTI

100– IIRZ IR WHT Offset NVV

100 IGEW General WHT WHT WTG

100– IGEZ General WHT Offset NVV

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12.1.6 To activate ISS New 2004:


100 ISSA ISS at Provider ISSP NVV

100 ISSB ISS WHT at Provider ISSP ISW

100 ISSE ISS at Service Loc. ISSS NVV

100 ISSF ISS WHT at Service Loc. ISSS ISW

100 ISSG ISS Offsets ISSP NVV

12.2 Usage Indicator for Tax CodesTax codes used for the taxation of services must have the service flag set.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Taxes on Sales/Purchases -> Calculation -> Settings for Tax Calculation in Brazil -> Additional Standard Tax Codes -> select the check box in column Service were required. Save all new entries.

13 SD Tax Codes (View J_1BTXSDCV)Activate additional taxes for SD tax codes by flagging the relevant taxes on the existing SD tax codes or on newly created ones.

14 Maintain Settings for External Tax Calculation

14.1 Structure for Tax Jurisdiction Code (View V_TTXD)New entry for TAXBRJ. Level1 = 3, level2 = 4.

14.2 Activate External Tax CalculationFor calculation procedure TAXBRJ, specify ext. system C.

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings ->Tax on Sales/Purchasing -> Basic Settings -> External Tax Calculation -> Activate External Tax Calculation. Finally, save all new entries.

14.3 Define Logical DestinationFor ext. system C, specify:

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting Global Settings -> Tax on Sales/Purchases -> Basic Settings ->External Tax Calculation -> Define Logical Destination ->

C JUR J_1BTAXJUR_DETERMINE_NEW

C TAX J_1BCALCULATE_TAXES

15 Define Tax Jurisdiction CodesFor new ISS calculation, two-level jurisdiction codes should be maintained.

The proposal is to use the first three digits for the state (e.g. ‘SP ‘ for Sao Paulo) and the last four digits to define the municipio. A suggestion is to use the digits 4 through 7 of the IBGE code for this. As an example, ‘SP 5030’ would be the municipio of SAO PAULO, ‘SP 4850’ the municipio of SANTOS, etc.)

Transaction SM30: Maintain view J_1BTXJURV

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Município Cod IBGE Município Cod IBGEBarueri SP 0570 Nova Odessa SP 3340Cajamar SP 0920 Osasco SP 3440Carapicuiba SP 1060 Pirapora do Bom Jesus SP 3910Cotia SP 1300 Ribeirão Pires SP 4330Diadema SP 1380 Rio Grande da Serra SP 4410Embú SP 1500 Santana do Parnaíba SP 4730Embú Guaçu SP 1510 Santo André SP 4780Itapecirica da Serra SP 2220 São Bernardo SP 4870Itapevi SP 2250 São Caetano do Sul SP 4880Jandira SP 2500 São Lourenço da Serra SP 4995Jundiaí SP 2590 São Paulo SP 5030Juquitiba SP 2620 Taboão da Serra SP 5280Mauá SP 2940 Vargem Grande Paulista SP 5645

16 Assign Jurisdiction Codes to Ranges of Postal CodesFor proper tax jurisdiction code validation and value help, assign valid ranges of postal codes to the newly created tax jurisdiction codes.

Transaction SM30: Maintain view J_1BTREG_CITYV

17 Master Data ChangesThere are changes to master data necessary in order to correctly effectuate the new tax calculation.

17.1 Vendors (Transaction XK02)

Assign all WHT types and codes that are applicable.

Update address with new tax jurisdiction code for correct ISS calculation.

17.2 Customers (Transaction XD02)

Assign all WHT types and codes that are applicable.

Update address with new tax jurisdiction code for correct ISS calculation.

17.3 Other Address Changes: Organizational StructureIn order to allow correct calculation of ISS, all relevant adresses must be updated with the new Jurisdiction codes. This is necessary for:

Company Codes

Plants

Business Places (Filial)

General addresses of central address management that are used as delivery addresses

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18 ISS CustomizingDetails about the ISS Customizing logic can be found in the ISS documentation. Here, only an overview of the necessary Customizing steps is given.

18.1 Tax LawsView: J_1BATL3V. Maintain definitions for ISS tax laws.

18.2 Official Service TypesDefine official service types for purchasing (view J_1BSERVTYPES1V) and sales (view J_1BSERVTYPES2V) processes.

18.3 Generic Service TypesDefine generic service types in view J_1BGENSERVTV.

18.4 Assign Official Service TypesAssign official service types as needed:

to generic service types (view J_1BSERVASSIGN1V) to material numbers (view J_1BSERVASSIGN2V)

19 Tax Rates

19.1 COFINSMaintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXCOFV. Use the tax groups of dynamic exceptions you created.

19.2 PISMaintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXPISV. Use the tax groups of dynamic exceptions you created.

19.3 ISSMaintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXISSV. Use the tax groups of dynamic exceptions you created.

19.4 Withholding TaxesMaintain entries in transaction J1BTAX (R/3 4.7 or higher) or view J_1BTXWITHV. Use the tax groups of dynamic exceptions you created.

You define either a general WHT collection code and a combined rate or the four individual withholding taxes separately.

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SD_IMG-009 Aplicação da SAP Note 747607 ref MP 135(ISS,PIS

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Transcript of SD_IMG-009 Aplicação da SAP Note 747607 ref MP 135(ISS,PIS