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Aplicao da SAP Note 747607

Customizing Guide: New Taxes 2004 (ISS, PIS, COFINS, MP135 Withholding Taxes)

For Classic (Non-Condition-Based) Tax Calculation


Version 1.2 9 June 2005

Content

1 Version History......................................................................................................................................... 3 2 Purpose of This Guide.............................................................................................................................. 3 3 Create Condition Types............................................................................................................................ 3 4 Price Conditions Including Taxes............................................................................................................. 6 5 Create Entries in J_1BAJ......................................................................................................................... 7 6 Create Processing Keys for FI (T007B).................................................................................................... 8 7 Create G/L Accounts................................................................................................................................ 9 8 Assign Tax Accounts to Account Keys..................................................................................................... 9 9 Define Account Keys for SD (T687)....................................................................................................... 10 10 Update Calculation Procedures............................................................................................................ 10 11 Customizing of Extended WHT ........................................................................................................... 14 12 FI Tax Codes........................................................................................................................................ 16 13 SD Tax Codes (View J_1BTXSDCV)................................................................................................... 18 14 Maintain Settings for External Tax Calculation....................................................................................18 15 Define Tax Jurisdiction Codes.............................................................................................................. 18 16 Assign Jurisdiction Codes to Ranges of Postal Codes.........................................................................19 17 Master Data Changes........................................................................................................................... 19 18 ISS Customizing................................................................................................................................... 19 19 Tax Rates............................................................................................................................................. 20

1 Version History
Document Version 1.0 1.1 Description of Change Documented in the customizing Note 747607. 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 12.1.6 Modification of chapter 4.3

2 Purpose of This Guide


The 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 Types


New 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 TX

Transaction 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 Conditions


Cond. Class: D (Taxes) Calculat. Type: A (Percentage) Cond. Category: 1 (Jur. Level 1) Access Seq.: MWST Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Cond. Type ICN3 ICOA Description COFINS Normal Tax COFINS Normal PO/GR

Cond. Type ICON ICOO ICOS ICOU ICOV ICOW ICOZ ICSW ICSZ ICW3 ICZ3 IGEW IGEZ IGW3 IGZ3 IIRW IIRZ IPS3 IPSA IPSN IPSO IPSS IPSU IPSV IPSW IPSZ IPW3 IPZ3 IRW3 IRZ3 ISA3 ISB3 ISE3 ISF3 ISSA ISSB ISSE ISSF ISSG ISW3 ISZ3

Description COFINS Normal Tax COFINS Offset Tax Included COFINS Normal PO/GR COFINS COFINS Normal IV NVV COFINS Offset ICOS/ICOU COFINS WHT COFINS WHT Offset CSLL WHT CSLL WHT Offset COFINS Withholding TaxSD COFINS WHT SD Offset General WHT General WHT Offset General WHT SD General WHT SD Offset IR WHT IR WHT Offset PIS Normal Tax PIS Normal PO/GR PIS Normal Tax PIS Offset Tax Included PIS Normal PO/GR PIS Normal IV NVV PIS Offset IPSS / IPSU PIS WHT PIS WHT Offset PIS WHT SD PIS WHT SD Offset IR Withholding TaxSD IR WHT SD Offset ISS at Provider SD ISS WHT at Provider SD ISS at Service Loc SD ISS WHT at Service Loc SD ISS at Provider ISS WHT at Provider ISS at Service Loc ISS WHT at Service Loc ISS Offset CSLL Withholding Tax SD CSLL WHT SD Offset

3.2

Condition Types For Application V

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.

3.2.1 Tax Code Conditions


Cond. Class: D (Taxes) Calculat. Type: A (Percentage) Cond. Category: 1 (Jur. Level 1) Access Seq.: MWST Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Tax Type ICN3 ICW3 Description COFINS from SD COFINS Withholding TaxSD

IGW3 IPS3 IPW3 IRW3 ISA3 ISB3 ISE3 ISF3 ISW3

General WHT SD PIS Normal Tax PIS WHT SD IR Withholding TaxSD ISS at Provider SD ISS WHT at Provider SD ISS at Service Loc SD ISS WHT at Service Loc SD CSLL Withholding Tax SD

Cond. Class: D (Taxes) Calculat. Type: A (Percentage) Cond. Category: 1 (Jur. Level 1) Access Seq.: IBRR Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Ref. Con. Type: ICMO Ref. Applicat.: V Tax Type ICZ3 IGZ3 IPZ3 IRZ3 ISZ3 Description COFINS WHT SD Offset General WHT SD Offset PIS WHT SD Offset IR WHT SD Offset CSLL WHT SD Offset

Cond. Class: A (Discount or surcharge) Calculat. Type: A (Percentage) Cond. Category: Access Seq.: IBRR Manual Entries: D (Not possible to process manually) Item Condition: X Delete fr. DB: B (without popup) Ref. Con. Type: ICMO Ref. Applicat.: V Tax Type ICO2 IPS2 Description COFINS Offset SD PIS Offset SD

3.2.2 WHT Code Conditions


Cond. 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: X Delete fr. DB: B (without popup) Tax Type IKW4 ILW4 ICW4 IPW4 ISW4 IRW4 Description ISS provider WHT cde ISS service WHT cde COFINS WHT code PIS WHT code CSLL WHT code IR WHT code

IGW4

General WHT code

4 Price Conditions Including Taxes


The 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 SD

Copy 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.: PR00 Manual Entries: C (Manual entry has priority) Amount/percent: X Item Condition: X Delete: X Pricing Proc: RVXBR2 Delete fr. DB: (do not delete) Scale basis: C Check Value: A descending (Check scale in release 4.5B and 4.0B) Quantity Conversion: X TextDetPrc: 01 Price Text OD: 0001 Cond. Type ZPB0 ZPB1 ZPB2 ZPB3 Description Price w/o Taxes Price+ISS Price+PIS+COF Price+ISS+PIS+COF

4.2

Price Conditions MM

If 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.

4.3

Define Which Taxes Are Included in MM/SD Price Conditions

Maintain 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 PB00 PB00 PB00 PB00 PBXX PBXX PBXX PBXX Price Condition ZPB1 ZPB1 ZPB2 ZPB2 ZPB3 ZPB3 ZPB3 ZPB3 Tax Group COFI COFINS ISSP ISS at location ISSS ISS at location provided PIS PIS COFI COFINS ISSP ISS at location ISSS ISS at location provided PIS PIS Tax Group ISSP ISS at location ISSS ISS at location provided COFI COFINS PIS PIS COFI COFINS ISSP ISS at location ISSS ISS at location provided PIS PIS of service provider where service is of service provider where service is

of service provider where service is

of service provider where service is

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_1BAJ


Transaction SM30: maintain the view J_1BAJ
Tax Type ICN3 ICOA ICOF ICON ICOO ICOS ICOU ICOV ICOW ICOZ ICSW ICSZ ICW3 IGEW IGEZ Tax Group COFI COFI COFI COFI COFI COFI COFI COFI WHCO WHCS Description COFINS Normal Tax COFINS Normal PO/GR COFINS Deductible COFINS Normal Tax COFINS Offset Tax Included COFINS Normal PO/GR COFINS Normal IV NVV COFINS Offset ICOS/ICOU COFINS WHT COFINS WHT Offset CSLL WHT CSLL WHT Offset COFINS Withholding Tax SD General WHT General WHT Offset WH T Offset

X X X

WHCO WHT

X X

Tax Type IGW3 IIRW IIRZ IPIS IPS3 IPSA IPSN IPSO IPSS IPSU IPSV IPSW IPSZ IPW3 IRW3 ISA3 ISB3 ISE3 ISF3 ISSA ISSB ISSE ISSF ISSG ISW3

Tax Group WHT WHIR PIS PIS PIS PIS PIS PIS PIS PIS WHPI WHPI WHIR ISSP ISSP ISSS ISSS ISSP ISSP ISSS ISSS ISSP WHCS

Description General WHT SD IR WHT IR WHT Offset PIS Deductible PIS Normal Tax PIS Normal PO/GR PIS Normal Tax PIS Offset Tax Included PIS Normal PO/GR PIS Normal IV NVV PIS Offset IPSS / IPSU PIS WHT PIS WHT Offset PIS WHT SD IR Withholding Tax SD ISS at Provider SD ISS WHT at Provider SD ISS at Service Loc SD ISS WHT at Service Loc SD ISS at Provider ISS WHT at Provider ISS at Service Loc ISS WHT at Service Loc ISS Offset CSLL Withholding Tax SD

WH T X X

Offset

X X X X X X X X X 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: X Posting indicator: 3 (Distribute to relevant expense/revenue items) Processing Key ISW WTC WTG WTI WTP WTS Description ISS WHT COFINS WHT General WHT IR WHT PIS WHT CSLL WHT

Tax type: 2 (input tax) Non deductible: space Posting indicator: 2 (separate line item) Processing Key CO3 Description COFINS Clearing

PI3

PIS Clearing

Tax type: 1 (output tax) Non deductible: space Posting indicator: 2 (separate line item) Processing Key COF PIS WK3 WC3 WC4 WG3 WG4 WI3 WI4 WP3 WP4 WS3 WS4 Description COFINS PIS ISS WHT Cofins WHT Cofins WHT offset General WHT General WHT offset IR WHT IR WHT offset PIS WHT PIS WHT offset CSLL WHT CSLL WHT offset

7 Create G/L Accounts


If 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 Payment 177020: CSLL Withholding Tax Posting at Payment 177021: IR Withholding Tax Posting at Payment 177022: General Withholding Tax (PIS/COFINS/CSLL/IR) 177030: PIS Normal Tax 177031: COFINS Normal Tax 154031: PIS Tax deductible 154008: COFINS Tax deductible 177040: ISS Withholding Tax

8 Assign Tax Accounts to Account Keys


Transaction 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

Account Key CO3 COF PI3 PIS WK3 WC3 WC4 WG3 WG4 WI3 WI4 WP3 WP4 WS3 WS4

Account 154008 COFINS Tax deductible 177031 COFINS Normal Tax 154031 PIS Tax deductible 177030 PIS Normal Tax 177040 ISS Withholding Tax 177011 COFINS Withholding Tax Posting at Payment 177011 COFINS Withholding Tax Posting at Payment 177022 General Withholding Tax (PIS/COFINS/CSLL/IR) 177022 General Withholding Tax (PIS/COFINS/CSLL/IR) 177021 IR Withholding Tax Posting at Payment 177021 IR Withholding Tax Posting at Payment 177013 PIS Withholding Tax Posting at Payment 177013 PIS Withholding Tax Posting at Payment 177020 CSLL Withholding Tax Posting at Payment 177020 CSLL Withholding Tax Posting at Payment

9 Define Account Keys for SD (T687)


Transaction SM30: maintain the view V_T687, Application V
Account Key COF PIS WK3 WC3 WC4 WG3 WG4 WI3 WI4 WP3 WP4 WS3 WS4 Description COFINS PIS ISS WHT Cofins WHT Cofins WHT offset General WHT General WHT offset IR WHT IR WHT offset PIS WHT PIS WHT offset CSLL WHT CSLL WHT offset

10 Update Calculation Procedures


10.1 Update Calculation Procedure FI
The 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.

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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 100 150 200 210 215 230 231 232 233 235 240 250 255 256 260 265 270 275 300 310 330 331 340 350 355 360 365 366 370 371 372 373 500 510 520 521 522 530 540 541 550 560 570 600 700 710 720 750 755 760 765 770 771 772 773 BASB Base Amount Ext. calculation Level 200 IPI1 IPI Industr. In IPIF IPI Industr. In ICM1 ICMS Industr. In ICMV ICMS DIFAL Con/Asset ICMT ICMS Difal Investmen ICMP ICMS Difal inv. off. ICZG ICMS tax free ICS1 Sub.Tributaria In ICMF ICMS S.T. fr. offset IFR1 ICMS on freight In IFS1 ICMS ST freight In IP1C IPI Ind.Clearing IP1O IPI Ind.Clear.Off. IC1C ICMS Ind.Clearing IC1O ICMS Ind.Clear.Off. Level 300 IPI2 IPI Consumption In ICM2 ICMS Consumption In ICMD ICMS Consumption In ICS2 S.T. Consumption In ICOP ICMS complement ICOT STO-ICMS complement ICOX ICMS complement 100 ISS2 ISS from MM In ISSO ISS from MM In Offs ICO1 ICMS compl Transfer ICO2 ICMS compl. Tra. Off ICO3 ICMS compl. NVV ICO4 ICMS compl. NVV off Level 500 IPI3 IPI from SD Out ICM3 ICMS from SD Out ICMM ICMS DIFAL Out ICML ICMS DIFAL ofset out ICS3 Sub.Tributaria Out ISS3 ISS from SD Out ICSO SOCIAL Offset TxIncl ICZF ICMS Rev (Z.F.)-STO IFR3 ICMS on freight Out IFS3 ICMS ST freight Out ICM4 STO-ICMS SD (ICM3) Other taxes INSS INSS Incoming INSX INSS offset (100-) ISSA ISSB ISSE ISSF ISA3 ISB3 ISE3 PIS, COFINS, ISS ISS at Provider ISS WHT at Provider ISS at Serv.Loc. ISS WHT at Serv.Loc. ISS at Provider SD ISS WHT at Prov. SD ISS at Serv.Loc. SD From To Reqt SubTo Stat AltCTy AltCBV ActKy X X 100 100 100 100 100 232 100 100 100 100 100 100 210 100 230 X 100 100 100 100 100 100 350 100 365 100 370 100 372 100 100 100 521 100 100 540 100 100 100 100 X 100 710 X 100 100 100 100 100 100 100 521 522 523 524 521 522 523 301 302 303 304 301 302 303 NVV ISW NVV ISW MW4 WK3 MW4 VST INX 522 523 523 524 525 525 526 160 160 X 521 523 523 524 526 525 527 528 523 301 303 303 304 306 305 307 308 303 MW1 MW2 MW2 ICC MW3 MW4 MW4 ICZ MW3 MW3 MW2 525 525 302 303 303 304 305 305 306 305 305 NVV NVV NAV NVV ICP ICP ICX NVV VS1 ICP ICX ICP ICX 320 521 521 523 523 523 525 524 525 527 528 521 523 301 301 303 303 303 305 304 305 307 308 301 303 VS1 VS1 VS2 ICD ICD ICC NVV VS3 IC1 VS3 VS3 IPC IPC ICC ICC

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Step Cntr CTyp Description 774 775 780 785 790 795 797 798 800 805 810 815 820 825 830 835 840 845 850 851 852 853 855 856 858 859 860 861 864 865 900 901 905 906 907 910 911 915 916 918 ISF3 ISSG ICON ICOO IPSN IPSO ICN3 IPS3 ICOW ICOZ IPSW IPSZ ICSW ICSZ IIRW IIRZ IGEW IGEZ ICW3 ICZ3 IPW3 IPZ3 ISW3 ISZ3 IRW3 IRZ3 IGW3 IGZ3 ICOV ICOS ICOU ICOA IPSV IPSS IPSU IPSA ISS WHT Srv.Loc. SD ISS Offsets COFINS NVV COFINS NVVOff TxIncl PIS NVV PIS NVV Off. TxIncl COFINS from SD PIS from SD WITHHOLDING TAXES ON GROSS COFINS WHT COFINS WHT Offset PIS WHT PIS WHT Offset CSLL WHT CSLL WHT Offset IR WHT IR WHT Offset General WHT General WHT Offset Withholding Tax from SD COFINS WHT SD COFINS WHT Offset SD PIS WHT SD PIS WHT Offset SD CSLL WHT SD CSLL WHT Offset SD IR WHT SD IR WHT Offset SD General WHT SD Genera WHT Offset SD COFINS reduce stock Cofins Offset COFINS deduct. PO/GR Cofins IV Non Deduct Cofins ded. not inc. PIS Reduce stock Offset IPSS / IPSU PIS deduct. PO/GR PIS non deductib. IV PIS ded. not inc.

From To Reqt SubTo Stat AltCTy AltCBV ActKy 100 100 100 100 100 100 100 100 X 100 805 100 815 100 825 100 835 100 845 X 100 852 100 855 100 858 100 860 100 864 X 100 100 100 100 100 100 100 100 D 160 161 X E 160 161 824 833 833 843 804 803 803 803 PI3 PI3 NVV PI3 822 831 831 841 802 801 801 801 CO3 CO3 NVV CO3 825 826 827 828 829 805 806 807 808 809 WC3 WC4 WP3 WP4 WS3 WS4 WI3 WI4 WG3 WG4 825 826 827 828 829 805 806 807 808 809 WTC NVV WTP NVV WTS NVV WTI NVV WTG NVV 524 525 821 822 823 824 821 823 304 305 801 802 803 804 801 803 WK3 NVV NVV NVV NVV NVV COF PIS

10.2 Update Pricing Procedure SD


The 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 10 10 10 Price 1 ZPB0 Price w/o Taxes 2 ZPB1 Price+ISS From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print 2 X X X

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Step Cntr CTyp Description 10 10 45 50 290 300 320 321 322 329 400 595 600 610 620 630 650 660 670 675 680 681 682 683 684 685 686 687 688 700 720 740 750 799 800 810 960 961 963 965 967 970 972 975 977 979 980 985 986 987 988 989 990 991 992 3 ZPB2 Price+PIS+COF 4 ZPB3 Price+ISS+PIS+COF RB00 Discount (Value) ICMI K004 K007 K005 Price+Tax (for NF) Material Customer Discount Customer/Material

From To Man. Reqt SubTo Stat AltCTy AltCBV ActKy Print X X X 2 K 2 2 2 2 320 328 590 595 596 X X X X X X X X X X X 675 683 X 685 X 687 610 690 620 13 750 55 9 4 B X X X X X X X X X X X 963 965 972 975 979 681 683 983 983 983 983 983 983 983 X X X X X X X X X X 825 826 827 828 829 16 4 4 28 11 805 806 807 808 809 823 803 821 801 X X 323 ERL ERS ERS ERS ERS X 320 521 523 524 525 527 528 526 521 522 523 524 301 303 304 305 307 308 306 301 302 303 304 MW1 MW2 MW3 MWS MW3 MW3 MW4 MW4 WK3 MW4 WK3 BRI COF BRI PIS BRI X BRI ERS X ERS X

KF00 Freight IBRX IPI3 ICM3 ICS3 ICZF IFR3 IFS3 ISS3 ISA3 ISB3 ISE3 ISF3 ICSO ICN3 ICO2 IPS3 IPS2 Brazil tax calc. IPI from SD ICMS from SD Sub.Trib. from SD ADMS Disc. Zona Fr. ICMS on freight SD ICMS ST freight SD ISS from SD ISS at Provider SD ISS WHT at Prov. SD ISS at Serv.Loc. sd ISS WHT Srv.Loc. SD ISS offset COFINS from SD COFINS Offset SD PIS from SD PIS Offset SD Total Tax Value ICMO ICMS offset DIFF Rounding Off R100 100% discount SKTO Cash Discount VPRS Cost Withholding taxes ICW3 COFINS WHT SD ICZ3 COFINS WHT SD offset IPW3 PIS WHT SD IPZ3 PIS WHT SD Offset ISW3 CSLL WHT SD ISZ3 CSLL WHT SD offset IRW3 IR WHT SD IRZ3 IR WHT SD offset IGW3 General WHT SD IGZ3 Genera WHT SD offset Withholding taxes: Tax codes ICW4 COFINS WHT code IPW4 PIS WHT code ISW4 CSLL WHT code IRW4 IR WHT code IGW4 General WHT code IKW4 ISS provider WHT cde ILW4 ISS service WHT cde

961 965 970 975 979

WC3 WC4 WP3 WP4 WS3 WS4 WI3 WI4 WG3 WG4

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 10 10 10 10 40 40 40 40

C CTyp 1 2 3 4 1 2 3 4 ZPB0 ZPB1 ZPB2 ZPB3 RA00 RB00 RC00 RD00

Description Price w/o Taxes Price+ISS Price+PIS+COF Price+ISS+PIS+COF % Discount from Net Discount (Value) Quantity Discount Weight Discount

Fr o

To

Re q

A.C

A.B.

Act.K

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 Payment


Base amount = Modified Tax Amount Rounding rule = W/tax comm round Cash Discount = C/disc pre W/tx Post w/tax amount =X No accumulation W/tax base manual =X Manual w/tax amount = X No cert numbering =X Base amount = W/tax code level Withholding tax amount = W/tax code level No central invoice Minimum Check at item level W/Tax Type CP GP PP RP SP Description COFINS at Payment General WHT (PIS/COF/CSLL/IR) at Payment PIS at Payment IR at Payment CSLL at Payment

11.2 WHT Types at Invoice


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 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 Amount Rounding rule = W/tax comm round Post w/tax amount =X No accumulation W/tax base manual =X Manual w/tax amount = X No cert numbering =X Base amount = W/tax code level Withholding tax amount = W/tax code level W/Tax Type IW Description ISS WHT

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11.3 WHT Codes


Transaction 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 CP GP IW PP RP SP W/Tax Code CP GP IW PP RP SP Description COFINS 100% WHT Amount General 100% WHT Amount ISS 100% WHT Amount PIS 100% WHT Amount IR 100% WHT Amount CSLL 100% WHT Amount

11.4 Define Processing Key For Modified Tax Amount


Transaction 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 IW IW CP CP PP PP SP SP RP RP GP GP Processing Key ISW WK3 WTC WC3 WTP WP3 WTS WS3 WTI WI3 WTG WG3

11.5 Assign WHT Types to Company Codes


In 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 Over


Assign G/L accounts for WHT to WHT types. Transaction FSP1

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11.7 Define Official Collection Codes


The 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 Types


Transaction 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 IW CP PP SP RP GP Condition Type IKW4 ICW4 IPW4 ISW4 IRW4 IGW4

11.9 Maintain Tax Relevant Classification


Argentina Customizing: view V_1ATXREL, according to Note 178824
Tax rel. IW CP GP PP RP SP Text ISS WHT Invoice Cofins Payment General WHT payment PIS WHT Payment IR WHT Payment CSLL WHT payment

11.10 Maintain Withholding Tax SD Conditions


Transaction VK11. Country BR. Maintain for all conditions a rate of 100%, assign validity.
Condition IKW4 ICW4 IPW4 ISW4 IRW4 IGW4 Tax Rel. Class. IW CP PP SP RP GP W/tax code IW CP PP SP RP GP

12 FI Tax Codes
Activate additional taxes for existing tax codes or create new tax codes. Transaction FTXP

12.1 Taxes in Tax Codes Used in MM 12.1.1 To activate COFINS non-deductible:


Rate (%) 100 100 Cond. Type ICON ICOO Description COFINS NVV Normal Tax COFINS NVV Offset Tax Included Tax Group COFI COFI Acct. Key NVV NVV

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12.1.2 To activate PIS non-deductible:


Rate (%) 100 100 Cond. Type IPSN IPSO Description PIS NVV Normal Tax PIS NVV Offset Tax Included Tax Group PIS PIS Acct. Key NVV NVV

12.1.3 To activate COFINS deductible:


Rate (%) 100 100 100 100 Cond. Type ICOV ICOS ICOU ICOA Description COFINSOffset ICOS/ICOU COFINS Normal PO/GR COFINS Normal IV NVV COFINS Normal PO/GR Tax Group COFI COFI COFI COFI Acct. Key CO3 CO3 NVV CO3

12.1.4 To activate PIS deductible:


Rate (%) 100 100 100 100 Cond. Type IPSV IPSS IPSU IPSA Description PIS Offset IPSS / IPSU PIS Normal PO/GR PIS Normal IV NVV PIS Normal PO/GR Tax Group PIS COFI COFI COFI Acct. Key PI3 PI3 NVV PI3

12.1.5 To activate withholding taxes:


Rate (%) 100 100 100 100 100 100 100 100 100 100 Cond. Type ICOW ICOZ IPSW IPSZ ICSW ICSZ IIRW IIRZ IGEW IGEZ Description COFINS WHT COFINS WHT Offset PIS WHT PIS WHT Offset CSLL WHT CSLL WHT Offset IR WHT IR WHT Offset General WHT General WHT Offset Tax Group WHCO WHPI WHCS WHIR WHT Acct. Key WTC NVV WTP NVV WTS NVV WTI NVV WTG NVV

12.1.6 To activate ISS New 2004:


Rate (%) 100 100 100 100 100 Cond. Type ISSA ISSB ISSE ISSF ISSG Description ISS at Provider ISS WHT at Provider ISS at Service Loc. ISS WHT at Service Loc. ISS Offsets Tax Group ISSP ISSP ISSS ISSS ISSP Acct. Key NVV ISW NVV ISW NVV

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12.2 Usage Indicator for Tax Codes


Tax 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 Calculation


For 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 Destination


For 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 C JUR TAX J_1BTAXJUR_DETERMINE_NEW J_1BCALCULATE_TAXES

15 Define Tax Jurisdiction Codes


For 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 Municpio Barueri Cajamar Carapicuiba Cotia Diadema Emb Emb Guau Itapecirica da Serra Cod IBGE SP 0570 SP 0920 SP 1060 SP 1300 SP 1380 SP 1500 SP 1510 SP 2220 Municpio Nova Odessa Osasco Pirapora do Bom Jesus Ribeiro Pires Rio Grande da Serra Santana do Parnaba Santo Andr So Bernardo Cod IBGE SP 3340 SP 3440 SP 3910 SP 4330 SP 4410 SP 4730 SP 4780 SP 4870

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Itapevi Jandira Jundia Juquitiba Mau

SP 2250 SP 2500 SP 2590 SP 2620 SP 2940

So Caetano do Sul So Loureno da Serra So Paulo Taboo da Serra Vargem Grande Paulista

SP 4880 SP 4995 SP 5030 SP 5280 SP 5645

16 Assign Jurisdiction Codes to Ranges of Postal Codes


For 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 Changes


There 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 Structure


In 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

18 ISS Customizing
Details 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 Laws


View: J_1BATL3V. Maintain definitions for ISS tax laws.

18.2 Official Service Types


Define official service types for purchasing (view J_1BSERVTYPES1V) and sales (view J_1BSERVTYPES2V) processes.

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18.3 Generic Service Types


Define generic service types in view J_1BGENSERVTV.

18.4 Assign Official Service Types


Assign official service types as needed: to generic service types (view J_1BSERVASSIGN1V) to material numbers (view J_1BSERVASSIGN2V)

19 Tax Rates
19.1 COFINS
Maintain 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 PIS
Maintain 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 ISS
Maintain 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 Taxes


Maintain 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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