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You specify the valid tax types in transaction OVK1.

More than one tax type can be


defined for a country by defining the sequence.

The SAP System determines the taxes automatically within pricing.

In the standard SAP R/3 System, the elements of tax calculation are predefined (for
example, tax condition type "MWST" for taxes on sales and purchases).

Assign the plant for Tax Determination in OX10, using the country key, the SAP System
recognizes which tax type is valid for a plant and thus which taxes are relevant when
creating an SD document.

Define the Customer Taxes in OVK3, you will maintain the tax code in Customer Master.

Define the Material Taxes in OVK4, which will then be maintain in Material Master.

For example :-
MWST GST 0 Tax Exempt
MWST GST 1 Liable for Taxes

Now, you define the Tax Determination in VK12.

VK12 - Domestic Taxes/Export Taxes

Condition Type MWST

Customer Taxes Material Taxes Rate Taxes


000%
010%
100%
119%

In this example, if both the Customer Master and Material Master Tax code is 1, Tax will
be included when you create the Sales Order.

Tax Code in Customer Master / Sales Order

How can we maintain the Tax Code (Tax code - which we maintain in MWST
Condtion Records) in Customer Master or in Sales Order?

There are few points which I would like to remind you:


1) MWST is a tax condition which is applied to customer to whom we are selling. The
rate of tax is depend on various parameteres, whether is fully liable for tax or expemted
(in case of Defence Customer)

2) There are few parameteres which we apply tax condition. Whether customer is tax
liable? Whether material is tax exempted?

For example, if you are selling a goods which are free for tax to any customer, put the
Tax Indicator (at MMR as '0'). If your
material is tax liable pur the Tax Indicator (at MMR as 1). If your customer is not liable
for tax at all (like the case of Indian
Defence organisations) put the Tax Indicator (at CMR as 0) or 1 in case fully tax liable.

3) Now, at VK11 you need to mainatain your pricning conditions with all the
combinations like:

10
11
01
00

4) While maintaining your Material Master Records or Cusotmer Master Records, you
must identify, which are tax liable and which are tax exempeted.

5) In anycase, as a SAP standard Best Practises, while processing a sales order, you must
retrieve a Tax condition record from SAP database only and not entered Manually.
Accordingly, at V/06, the MWST condition Defintions, the field for 'Manual Entries', it
would be marked as - D (Not possible to process Manually).

Due to this setting, normally, you cannot maintain Condition tax code during sales order
processing. And in Cusotmer Master, you can only maintain Tax Indicator and not Tax
Code.
6) In case your client insists for Manual entry of Tax code during Sales Order processing,
you can change the field at point 5) above to C-Manual entry is priority instead of D.

Taxation Explain with an example


I'm assuming that, the country is India and based on its requirement:

Sales tax is a state government revenue. There are two types of sales taxes, Local sales
tax & central sales tax. Local sales tax is intra state whereas CST is inter state.

Example of LST : Point of sale i.e. delivering plant & ship to party are within the same
state. The rates are defined by the respective state governments.

Example of CST : The Delivering plant & Ship to party geographic locations are 2
different states. At the point of sales from one state, the ST goes to that state govt. &
consignment is despatched to the Ship to party. Once that consignment is received at the
ship to party state, sales tax will be levied once the sales is registered there. For this case,
the LST that is applicable by the Ship to party further will not be applicable in all
probability to be captured in SAP.

Stock transfer : This does not attract any sales tax. The consignment is transferred from
one D plant to another D plant irrespective of inter/intra state sales. The invoice that is
accompanied with the consignment thus shall not have any final value. It's a zero value
invoice, but the basic prices needed to be mentioned.

The selling organisations normally needs to register with the sales tax authority of the
respective state to have a warehouse or D plant to avoid the double taxation for their
dealers/distributors.

Now, the pricing procedure that is there in 4.7 is Factory sale with formula-JFACT, in
which the CST condition type is JIN1 & the LST is probably JIN2. There may be
surcharge cond types as well which will calculate the amount on either JIN1 or JIN2.

For config :

1.SPRO > S&D > Basic fn. > Pricing > Pricing control > Define & assign Pric. procedure
> Maintain Pric proc.

2. The tax rates are normally driven from the Tax classification of Customer & Material
access. To do this config, S&D >Basic fn. > Taxes. You need to include the condition
type for country IN in 'Define tax determin rule'.

3. Same path : But go to Tax relevancy of master records where you configure the
condition type & options of rates that will flow to these masters. One needs to understand
here properly as u need to have unique combinations for picking the sales tax rates. I will
try to demonstrate the smallest example. Let's say, the LST rates are 2%,4% & 0%. I will
have two options for material master here. 1 for taxable & 2 for not taxable.

For customer master, I will have 1-LST 2%, 2-LST4% & 3-LST0%. When I create
master records for LST thru VK11 for JIN2, I will chose the access where the
combinations of customer & material tax classifications are available. If this access does
not exist create it under an access sequence. But normally this is standard. The condition
records will look like,
Cust-Tax classi. Material tax claasi. Rate Tax code

1 1 2% A1
2 1 4% A1
3 1 0% A1

Remember, rates are flown from the tax codes. Tax codes can be created thru T code
FTXP. This is normally a FI job

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