Customizing Guide:

Withholding Tax Base Amount

Accumulation

– For Condition-Based Tax Calculation –

Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

Content
1 Purpose of This Guide ............................................................................................... 3
2 Create Condition Types ............................................................................................. 3
2.1 Condition Types For Application TX........................................................................... 3
2.2 Condition Types For Application V............................................................................. 3
3 Create Entries in J_1BAJ ........................................................................................... 5
4 Create Processing Keys for FI (T007B) ..................................................................... 6
5 Assign Tax Accounts to Account Keys....................................................................... 6
6 Define Account Keys for SD (T687) ........................................................................... 7
7 Update Calculation Procedures ................................................................................. 7
7.1 Update Calculation Procedure FI ............................................................................... 7
7.2 Update Pricing Procedure SD .................................................................................. 11
8 Customizing of Extended WHT ................................................................................ 13
8.1 WHT Types at Payment ........................................................................................... 14
8.2 WHT Codes.............................................................................................................. 14
8.3 Define Processing Key For Modified Tax Amount ................................................... 15
8.4 Assign WHT Types to Company Codes................................................................... 15
8.5 Define Accounts for Withholding Tax to Be Paid Over ............................................ 15
8.6 Define Official Collection Codes............................................................................... 16
8.7 Assign Condition Types to Withholding Tax Types.................................................. 16
8.8 Maintain Tax Relevant Classification ....................................................................... 16
8.9 Maintain Minimum Base Amount ............................................................................. 16
8.10 Maintain Withholding Tax SD Conditions............................................................... 16
9 FI Tax Codes............................................................................................................ 16
9.1 Taxes in Tax Codes Used in MM ............................................................................. 17
10 SD Tax Codes (View J_1BTXSDCV)....................................................................... 17
11 Master Data Changes .............................................................................................. 17
11.1 Vendors (Transaction XK02).................................................................................. 17
11.2 Customers (Transaction XD02).............................................................................. 17
12 Tax Rates ................................................................................................................. 18
12.1 Withholding Taxes.................................................................................................. 18

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Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

1 Purpose of This Guide

The purpose of this guide is to describe how to technically set up the system for withholding
tax base amount accumulation. 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 815720 and the related notes
mentioned in this note.
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.

2 Create Condition Types

New condition types have to be created. The following classes of condition types are affected:
• Tax code conditions (activation of withholding tax related to base amount
accumulation)
• Conditions with WHT codes (specific for SD)

2.1 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.

2.1.1 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 Description

ICOQ COFINS WHT Accum.
ICW5 COFINS WHT SD – Accu
IGEQ General WHT - Accum.
IGW5 General WHT SD – Acc
IIRQ IR WHT - Accum.
IRW5 IR WHT SD - Accum.
IPSQ PIS WHT - Accum.
IPW5 PIS WHT SD - Accum.
ICSQ CSLL WHT - Accum.
ISW5 CSLL WHT SD - Accum.

2.1.2 WHT Accumulation flag

Cond. class : A Taxes
Calculat.type: A Percentage
Cond.category: 1 Tax
Access seq. : BRWT (Brazil WHT)

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Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

Manual entries: D (Not possible to process manually)

Item Condition: X
delete fr. DB: B without popup

Cond. Description
BW51 WHT Acc. Flag

2.1.3 Nota Fiscal Mapping Conditions With Manually Created

Condition Records
Cond. Category: 1 (Jur. Level 1)
Manual Entries: D (Not possible to process manually)
Item Condition: X
Delete fr. DB: B (without popup)

Cond. Description Acc.Seq. Co.Class Cal.Type RefCon RefApp

BXWA BR WHT Acc Base Amt BRB1 D A

With transaction FV11, create a condition record for this condition type
with rate 100% and tax code ‘SD’.

2.2 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.

2.2.1 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 Description

ICW5 COFINS WHT SD – Acc
IGW5 General WHT SD – Acc
IPW5 PIS WHT SD - Accum.
IRW5 IR WHT SD - Accum.
ISW5 CSLL WHT SD - Accum.

2.2.2 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 Description

ICW6 COFINS WHT code Accu
IPW6 PIS WHT code Accu
ISW6 CSLL WHT code Accu
IRW6 IR WHT code Accu
IGW6 General WHT code Accu

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Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

2.2.3 WHT Accumulation flag

Cond. class : D Taxes
Calculat.type: A Percentage
Cond.category: D Tax
Access seq. : BRWT (Brazil WHT)
Manual entries: D (Not possible to process manually)
Item Condition: X
delete fr. DB: B without popup

Cond. Description
BW51 WHT Acc. Flag

2.2.4 Nota Fiscal Mapping Conditions

Cond. Class: A (Discount or surcharge)
Calculat. Type: B (Fixed amount)
Cond. Category: 1 (Jur. Level 1)
Access Seq.: (empty)
Manual Entries: D (Not possible to process manually)
Item Condition: X
Delete fr. DB: B (without popup)

Cond. Description
BXWT BR WHT Base Amount
BXWA BR WHT Acc Base Amt

3 Create New Internal Condition Codes

Internal TC Code Description TaxGrp
WHT_ACCUMULATION Withholding tax accumulation WHT
WHT_ACTIVE_COFINS_ACC Withholding Tax COFINS Accumulation Active WACO
WHT_ACTIVE_CSLL_ACC Withholding Tax CSLL Accumulation Active WACS
WHT_ACTIVE_GEN_ACC Withholding Tax General Accumulation Active WAT
WHT_ACTIVE_IR_ACC Withholding Tax IR Accumulation Active WAIR
WHT_ACTIVE_PIS_ACC Withholding Tax PIS Accumulation Active WAPI

4 Create Mapping of Internal Codes to Condition

Types
Internal TC Code App CTyp

WHT_ACCUMULATION TX BW51
WHT_ACCUMULATION V BW51
WHT_ACTIVE_COFINS_ACC V ICW6
WHT_ACTIVE_CSLL_ACC V ISW6
WHT_ACTIVE_GEN_ACC V IGW6
WHT_ACTIVE_IR_ACC V IRW6
WHT_ACTIVE_PIS_ACC V IPW6

Create Entries in J_1BAJ

Transaction SM30: maintain the view J_1BAJV

Tax Type Tax Group Description WHT Offset

ICOQ WACO COFINS WHT - Accumulated X
ICSQ WACS CSLL WHT - Accumulated X
IGEQ WAT General WHT - Accumulated X

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Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

IIRQ WAIR IR WHT - Accumulated X

IPSQ WAPI PIS WHT - Accumulated X
ICW5 WACO COFINS WHT SD - Accumulated X
IGW5 WAT General WHT SD - Accumulated X
IPW5 WAPI PIS WHT SD - Accumulated X
IRW5 WAIR IR WHT SD - Accumulated X
ISW5 WACS CSLL WHT SD - Accumulated X

5 Assign internal code to tax group

Tax Group Internal Code

WACO WHT_ACTIVE_COFINS_ACC
WACS WHT_ACTIVE_CSLL_ACC
WAIR WHT_ACTIVE_IR_ACC
WAPI WHT_ACTIVE_PIS_ACC
WAT WHT_ACTIVE_GEN_ACC

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 Description

WAC COFINS WHT - Accu
WAG General WHT – Accu
WAI IR WHT – Accu
WAP PIS WHT – Accu
WAS CSLL WHT - Accu

Tax type: 1 (output tax)

Non deductible: space
Posting indicator: 2 (separate line item)

Processing Key Description

WG5 General WHT - Accu
WC5 Cofins WHT – Accu
WI5 IR WHT - Accu
WP5 PIS WHT - Accu
WS5 CSLL WHT – Accu

7 Assign Tax Accounts to Account Keys

Assign the same G/L account you have assigned to the account keys which are not related to
accumulation. For instance if you have assigned G/L account 177011 to account key WC3,
please assign 177011 to account key WC5. Same rule applies for account keys WC5, WG5, WI5, WP5,
and WS5.

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Customizing Guide: Withholding Tax Base Amount Accumulation, Condition-Based Tax Calculation

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 Account

WC5 177011
WG5 177022
WI5 177021
WP5 177013
WS5 177020

8 Define Account Keys for SD (T687)

Transaction SM30: maintain the view V_T687, Application V

Account Key Description

WC5 Cofins WHT
WG5 General WHT
WI5 IR WHT
WP5 PIS WHT
WS5 CSLL WHT

9 Update Calculation Procedures

9.1 Update Calculation Procedure FI
The FI calculation procedure below is based on SAP sample delivery TAXBRJ. The new or
modified 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 CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy
1 0 First line: zero 0 0 X 0 0 0
10 0 BASB Base Amount 0 0 1 0 0 0
11 0 Tax-relev. conditions: 1 0 X 0 0 0
12 0 BDIS Discount 0 0 X 0 320 160
13 0 BFRE Freight 0 0 X 0 320 160
14 0 BSUB S.T. Base Modif. 0 0 X 0 320 160
15 0 Calling Application: 1 0 X 0 0 0
17 0 BXPO BR Caller = PO? 0 0 X 160 0 160
19 0 Read tax data: 1 0 X 0 0 0
20 0 ICMS 1 0 X 0 0 0
21 0 BIC0 ICMS Rate 0 0 X 0 0 160
22 0 BIC1 ICMS Base Reduction 0 0 X 0 0 0
23 0 BIC2 ICMS Other Base Flag 0 0 X 1 0 0 0
24 0 BICX ICMS exempt 0 0 X 0 0 0
25 0 B100 Convenio 100 0 0 X 0 320 160
Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy
26 0 BLIC Tax Law ICMS 0 0 X 0 320 160
27 0 BICH ICMS Rate SF=ST 0 0 X 0 320 160
28 0 BICS ICMS Rate for S.T. 0 0 X 0 0 160
30 0 ICMS Complement 1 0 X 0 0 0

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31 0 BCI1 ICMS Complement 0 0 X 0 0 160

Base
32 0 BCI2 ICMS Complem. 0 0 X 0 0 160
Exempt
40 0 ICMS on Freight 1 0 X 0 0 0
41 0 BIF0 ICMS on freight 0 0 X 0 0 160
42 0 BIFH ICMS Fr Rate SF=ST 0 0 X 0 0 160
50 0 IPI 1 0 X 0 0 0
51 0 BIP0 IPI Rate 0 0 X 0 0 160
52 0 BIP1 IPI Base Reduction 0 0 X 0 0 160
53 0 BIP2 IPI Other Base Flag 0 0 X 0 0 160
54 0 BIPP IPI Pauta Amount 0 0 X 0 0 0
55 0 BIPX IPI exempt 0 0 X 0 0 160
56 0 BLIP Tax Law IPI 0 0 X 0 0 160
60 0 ISS 1 0 X 0 0 0
61 0 BIS0 ISS Rate 0 0 X 0 0 160
70 0 Sub.Trib. 1 0 X 0 0 0
71 0 BST0 Subtrib. Rate 0 0 X 0 0 160
72 0 BST1 Subtrib. surch. type 0 0 X 0 0 160
73 0 BST2 Subtrib. Minprice 0 0 X 0 0 0
74 0 BST3 Subtrib. Fixprice 0 0 X 0 0 0
75 0 BST6 Subtrib. reduction 1 0 0 X 0 0 160
76 0 BST7 Subtrib. reduction 2 0 0 X 0 0 160
77 0 BST8 Subtrib. base reduct 0 0 X 0 0 160
78 0 BSTF Subtrib.Minpr.Factor 0 0 X 0 0 160
79 0 BSTI S.T. Minp.Bef.Surch. 0 0 X 0 0 160
80 0 ISS New 2004 1 0 X 0 0 0
81 0 BIS1 ISS Rate at Prov. 0 0 X 0 0 160
82 0 BIS2 ISS Base at Prov. 0 0 X 0 0 160
83 0 BIS3 ISS Law at Prov. 0 0 X 0 0 160
85 0 BIS5 ISS Taxloc at Prov. 0 0 X 0 0 160
86 0 BIS6 ISS WHT at Prov. 0 0 X 0 0 160
87 0 BIS7 ISS Min WHT at Prov. 0 0 X 0 0 160
91 0 BISA ISS Rate at Serv. 0 0 X 0 0 160
92 0 BISB ISS Base at Serv. 0 0 X 0 0 160
93 0 BISC ISS Law at Serv. 0 0 X 0 0 160
95 0 BISE ISS Taxloc at Serv. 0 0 X 0 0 160
96 0 BISF ISS WHT at Serv. 0 0 X 0 0 160
97 0 BISG ISS Min WHT at Serv. 0 0 X 0 0 160
110 0 PIS, COFINS 1 0 X 0 0 0
111 0 BCO1 COFINS Rate 0 0 X 0 0 160
112 0 BCO2 COFINS Base 0 0 X 0 0 160
113 0 BCOP COFINS Pauta 0 0 X 0 0 0
Amount
121 0 BPI1 PIS Rate 0 0 X 0 0 160
122 0 BPI2 PIS Base 0 0 X 0 0 160
123 0 BPIP PIS Pauta Amount 0 0 X 0 0 0
190 0 Call Tax Calculation: 1 0 X 0 0 0
191 0 BX01 BR Tax Calculation 10 0 X 0 320 0
200 0 Tax Results: 1 0 X 0 0 0
210 0 BX10 BR ICMS Normal 0 0 X 0 320 0
Base
215 0 BX11 BR ICMS Exclude 0 0 X 0 320 0
Base
220 0 BX12 BR ICMS Other Base 0 0 X 0 320 0
225 0 BX13 BR ICMS Amount 0 0 X 0 320 0
226 0 BXZF BR ICMS Zona 0 0 X 0 320 0
Franca
227 0 BX16 BR ICMS Rate 0 0 X 0 320 0
230 0 BX20 BR IPI Normal Base 0 0 X 0 320 0
235 0 BX21 BR IPI Exclude Base 0 0 X 0 320 0
240 0 BX22 BR IPI Other Base 0 0 X 0 320 0
245 0 BX23 BR IPI Amount 0 0 X 0 320 0
246 0 BX24 BR IPI Offset Base 0 0 X 0 320 0
247 0 BX25 BR IPI Offset Amount 0 0 X 0 320 0
248 0 BXPA BR IPI Pauta Amount 0 0 X 0 320 0
250 0 BX30 BR ICMS Comp. Base 0 0 X 0 320 0
255 0 BX31 BR ICMS Comp. 0 0 X 0 320 0
Amnt.
256 0 BX32 BR ICMS Comp. Rate 0 0 X 0 320 0
Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy
260 0 BX40 BR SubTrib Base 0 0 X 0 320 0
265 0 BX41 BR SubTrib Amount 0 0 X 0 320 0
270 0 BX42 BR SubTrib Fr. Base 0 0 X 0 320 0
275 0 BX43 BR SubTrib Fr. Amnt 0 0 X 0 320 0

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277 0 BX44 BRSubTrib NF Rate 0 0 X 0 320 0

280 0 BX14 BR ICMS Freight 0 0 X 0 320 0
Base
285 0 BX15 BRICMS Freight 0 0 X 0 320 0
Amnt.
290 0 BX50 BR ISS Base 0 0 X 0 320 0
295 0 BX51 BR ISS Amount 0 0 X 0 320 0
300 0 BX60 BR ISS Base Prov 0 0 X 0 320 0
301 0 BX61 BR ISS ExBase Prov 0 0 X 0 320 0
305 0 BX62 BR ISS Amount Prov 0 0 X 0 320 0
310 0 BX63 BR ISS WTAmount 0 0 X 0 320 0
Prov
311 0 BX64 BR ISS WT Base Prov 0 0 X 0 320 0
312 0 BX65 BR ISS WT ExBas 0 0 X 0 320 0
Prov
315 0 BX6A BR ISS Base Serv 0 0 X 0 320 0
316 0 BX6B BR ISS ExBase Serv 0 0 X 0 320 0
320 0 BX6C BR ISS Amount Serv 0 0 X 0 320 0
325 0 BX6D BR ISS WTAmount 0 0 X 0 320 0
Serv
330 0 BX6E BR ISS WT Base Serv 0 0 X 0 320 0
335 0 BX6F BR ISS WT ExBas 0 0 X 0 320 0
Serv
339 0 BX6O BR ISS Offset TxIncl 0 0 X 0 320 0
350 0 BX70 BR COFINS Base 0 0 X 0 320 0
351 0 BX71 BR COFINS Excl. 0 0 X 0 320 0
Base
355 0 BX72 BR COFINS Amount 0 0 X 0 320 0
360 0 BX7O BR COFINS Off.TxIncl 0 0 X 0 320 0
365 0 BX7P BR COFINS Pauta 0 0 X 0 320 0
Amt.
370 0 BX80 BR PIS Base 0 0 X 0 320 0
371 0 BX81 BR PIS Excl. Base 0 0 X 0 320 0
375 0 BX82 BR PIS Amount 0 0 X 0 320 0
380 0 BX8O BR PIS Off.TxIncl 0 0 X 0 320 0
385 0 BX8P BR PIS Pauta Amount 0 0 X 0 320 0
400 0 Tax Code Conditions: 1 0 X 0 0 0
405 0 IPI0 IPI NF Zero Line 245 0 X 0 0 0 VST
406 0 ICM0 ICMS NF Zero Line 225 0 X 0 0 0 VST
410 0 IPI1 IPI Industr. In 245 0 1 0 0 0 VS1
412 0 IPI4 IPI -Split Vendor 247 0 1 0 0 0 NVV
415 0 ICM1 ICMS Industr. In 225 0 1 0 0 0 VS2
416 0 ICMV ICMS DIFAL 225 0 1 0 0 0 ICD
Con/Asset
417 0 ICMT ICMS Difal Investmen 416 0 1 0 0 0 ICD
418 0 ICMP ICMS Difal inv. off. 417 0 1 0 0 164 ICC
420 0 ICS1 Sub.Tributaria In 265 0 0 0 0 VS3
425 0 ICMF ICMS S.T. fr. offset 225 0 1 0 0 164 IC1
430 0 IFR1 ICMS on freight In 285 0 1 0 0 0 VS3
435 0 IFS1 ICMS ST freight In 275 0 0 0 0 VS3
440 0 IP1C IPI Ind.Clearing 245 0 1 0 0 0 IPC
445 0 IP1O IPI Ind.Clear.Off. 440 0 1 0 0 164 IPC
450 0 IC1C ICMS Ind.Clearing 225 0 1 0 0 0 ICC
455 0 IC1O ICMS Ind.Clear.Off. 415 0 1 0 0 164 ICC
456 0 ICO1 ICMS compl Transfer 255 0 1 160 0 0 ICP
457 0 ICO2 ICMS compl. Tra. Off 456 0 1 160 0 164 ICX
458 0 ICO3 ICMS compl. NVV 255 0 1 160 0 0 NVV
459 0 ICO4 ICMS compl. NVV off 458 0 1 160 0 164 ICX
510 0 IPI2 IPI Consumption In 245 0 1 0 0 0 NVV
515 0 ICM2 ICMS Consumption In 225 0 1 0 0 0 NVV
516 0 ZCM2 CIAP law 102 225 0 1 0 0 0 NAV
517 0 ZCM4 CIAP 4.7 225 0 1 0 0 0 NAV
520 0 ICS2 S.T. Consumption In 265 0 0 0 0 NVV
525 0 ICOP ICMS complement 255 0 1 0 0 0 ICP
530 0 ICOT 255 0 1 0 0 0 ICP
535 0 ICOX ICMS complement 525 0 1 0 0 164 ICX
100
555 0 ISS2 ISS from MM In 295 0 1 0 0 0 IC1
560 0 ISSO ISS from MM In Offs 555 0 1 0 0 164 MW4
610 0 IPI3 IPI from SD Out 245 0 1 0 0 0 MW1
Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy
615 0 ICM3 ICMS from SD Out 225 0 1 0 0 0 MW2
616 0 ICMM ICMS DIFAL Out 225 0 1 0 0 0 MW2
617 0 ICML ICMS DIFAL ofset out 616 0 1 0 0 164 ICC
620 0 ICS3 Sub.Tributaria Out 265 0 0 0 0 MW3

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621 0 ICS5 Transf S.T Retail BO

265 0 0 0 0 NVV
622 0 ICS8 Transf S.T Retail BO
265 0 0 0 0 MW3
625 0 ISS3 ISS from SD Out 295 0 1 0 0 0 MW4
630 0 ICZF ICMS Rev (Z.F.)-STO
225 0 1 0 0 164 ICZ
640 0 IFR3 ICMS on freight Out
285 0 1 0 0 0 MW3
645 0 IFS3 ICMS ST freight Out
275 0 0 0 0 MW3
650 0 ICM4 225 0 1 0 0 0 MW2
651 0 ICM7 ICMS Industr. non BO 225 0 1 0 0 0 NVV
652 0 ICM9 ICMS res non ded BO 225 0 1 0 0 0 MW2
680 0 INSS INSS Incoming 10 0 1 0 0 0 VST
685 0 INSX INSS offset (100-)-- 680 0 1 0 0 164 INX
710 0 IRD1 Reimbursment ICMS 10 0 1 0 0 0 IR1
715 0 IRD2 Reimb. ICMS offset 710 0 1 0 0 0 IR2
720 0 IRD3 Reimbursment SUBT 10 0 1 0 0 0 IR3
725 0 IRD4 Reimb. SUBT offset 720 0 1 0 0 0 IR4
730 0 IRD5 Reimb. ICMS off. NVV 10 0 1 0 0 0 NVV
735 0 IRD6 Reimb. SUBT off.NVV 10 0 1 0 0 0 NVV
750 0 ISS 1 0 X 0 0 0
755 0 ISSA ISS at Provider 305 0 1 0 0 0 NVV
760 0 ISSB ISS WHT at Provider 310 0 1 0 0 0 ISW
765 0 ISSE ISS at Serv.Loc. 320 0 1 0 0 0 NVV
770 0 ISSF ISS WHT at Serv.Loc. 325 0 1 0 0 0 ISW
775 0 ISSG ISS Offsets 339 0 1 0 0 0 NVV
779 0 PIS/COFINS NON- 1 0 X 0 0 0
DEDUCTIBLE
780 0 ICON COFINS NVV 355 0 1 0 0 0 NVV
782 0 ICOO COFINS NVVOff 360 0 1 0 0 0 NVV
TxIncl
784 0 IPSN PIS NVV 375 0 1 0 0 0 NVV
786 0 IPSO PIS NVV Off. TxIncl 380 0 1 0 0 0 NVV
789 0 PIS/COFINS 1 0 X 0 0 0
DEDUCTIBLE
790 0 ICOF COFINS deductible 355 0 X 0 0 0 VST
791 0 IPIS PIS deductible 375 0 X 0 0 0 VST
792 0 ICOV Cofins Offset 360 0 1 0 0 164 CO3
793 0 ICOS COFINS deduct. 360 0 1 160 0 0 CO3
PO/GR
794 0 ICOU Cofins IV Non Deduct 360 0 1 161 0 0 NVV
795 0 ICOA Cofins ded. not inc. 355 360 1 0 0 0 CO3
796 0 IPSV Offset IPSS / IPSU 380 0 1 0 0 164 PI3
797 0 IPSS PIS deduct. PO/GR 380 0 1 160 0 0 PI3
798 0 IPSU PIS non deductib. IV 380 0 1 161 0 0 NVV
799 0 IPSA PIS ded. not inc. 375 380 1 0 0 0 PI3

900 0 WITHHOLDING 1 0 X 0 0 0
TAXES
904 0 BW01 WHT Coll.Code Gen. 0 0 X 0 0 5
905 0 BW02 WHT Rate Gen. 0 0 X 0 0 5
909 0 BW11 WHT Coll.Code PIS 0 0 X 0 0 5
910 0 BW12 WHT Rate PIS 0 0 X 0 0 5
914 0 BW21 WHT Coll.Code 0 0 X 0 0 5
COFINS
915 0 BW22 WHT Rate COFINS 0 0 X 0 0 5
919 0 BW31 WHT Coll.Code CSLL 0 0 X 0 0 5
920 0 BW32 WHT Rate CSLL 0 0 X 0 0 5
924 0 BW41 WHT Coll.Code IR 0 0 X 0 0 5
925 0 BW42 WHT Rate IR 0 0 X 0 0 5
940 0 BW51 WHT Acc. Flag 0 0 X 2 0 0 160
945 0 BXWT BR WHT Base 0 0 X 0 900 5
Amount
946 0 BXWA BR WHT Acc Base 0 0 X 0 901 5
Amt
950 0 ICOW COFINS WHT 915 0 0 900 0 WTC
951 0 ICOQ COFINS WHT Accum. 915 0 0 901 0 WAC
952 0 ICOZ COFINS WHT Offset 950 951 0 0 164 NVV
955 0 IPSW PIS WHT 910 0 0 900 0 WTP
956 0 IPSQ PIS WHT - Accum. 910 0 0 901 0 WAP
957 0 IPSZ PIS WHT Offset 955 956 0 0 164 NVV
960 0 ICSW CSLL WHT 920 0 0 900 0 WTS
961 0 ICSQ CSLL WHT - Accum. 920 0 0 901 0 WAS
Step CntrCTyp Description FromTo Man Stat SubTo Reqt AltCTy AltCBV ActKy
962 0 ICSZ CSLL WHT Offset 960 961 0 0 164 NVV
965 0 IIRW IR WHT 925 0 0 900 0 WTI
966 0 IIRQ IR WHT - Accum. 925 0 0 901 0 WAI
967 0 IIRZ IR WHT Offset 965 966 0 0 164 NVV

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970 0 IGEW General WHT 905 0 0 900 0 WTG

971 0 IGEQ General WHT - 905 0 0 901 0 WAG
Accum:
972 0 IGEZ General WHT Offset 970 971 0 0 164 NVV
999 0 BI00 Dummy Non-Statistic. 0 0 0 0 163 VS1

9.2 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 CntrCTyp Description From To Man Stat SubTo Reqt AltCTyAltCBV ActKy Print
1 0 **** Zero **** 1 0 X 0 0 0 10 0
5 0 PR00 Price 5 0 2 0 0
10 1 ZPB0 Price w/o Taxes 10 1 2 0 0
10 2 ZPB1 Price+ISS 10 2 2 0 0
10 3 ZPB2 Price+PIS+COF 10 3 2 0 0
10 4 ZPB3 Price+ISS+PIS+COF
10 4 2 0 0
45 0 45 0 0 0 0 X
50 0 RB00 Discount (Value) 50 0 2 0 0
199 0 Net Base 199 0 1 0 0 0
200 0 DICM Devido ICMS 200 0 X 0 0 160
201 0 ICVA ICMS Tax Rate 201 0 X 0 0 160
202 0 ICBS ICMS Tax Base 202 0 X 0 0 160
203 0 ICOB BR: ICMS other base 203 0 X 0 0 160
204 0 IC0X BR: ICMS 0 excempt 204 0 X 0 0 160
205 0 I100 BR: ICMS Convênio100 205 0 X 0 0 160
206 0 ICLW BR: ICMS Law 206 0 X 0 0 160
207 0 ISIC ICMS SF = ST 207 0 X 0 0 160
208 0 ISTD ICMS Rate S.T. spec. 0 0 X 0 0 160
209 0 ICXC 0 0 X 0 0 160
210 0 DIZF Zona Franca 0 0 X 0 0 160
220 0 DICF 0 0 X 0 0 160
221 0 ICFR BR: ICMS on freight 0 0 X 0 0 160
230 0 DISI Devido ICMS s/IPI 0 0 X 0 0 160
240 0 DIPI BR: Devido IPI 0 0 X 0 0 160
241 0 IPVA IPI Tax Rate 0 0 X 0 0 160
242 0 IPBS IPI Tax Base 0 0 X 0 0 160
243 0 IPOB BR: IPI other base 0 0 X 0 0 160
244 0 IPIP BR: IPI Pauta 0 0 X 0 0 160
245 0 IP0X BR: IPI 0 excempt 0 0 X 0 0 160
246 0 IPLW BR: IPI Law 0 0 X 0 0 160
247 0 IPXC IPI Customer Exempt 0 0 X 0 0 160
250 0 DCOF COFINS Due 0 0 X 0 0 160
251 0 BCO1 COFINS Rate 0 0 X 0 0 160
252 0 BCO2 COFINS Base 0 0 X 0 0 160
253 0 BCOP COFINS Pauta Amount 0 0 X 0 0 0
255 0 DPIS PIS Due 0 0 X 0 0 160
256 0 BPI1 PIS Rate 0 0 X 0 0 160
257 0 BPI2 PIS Base 0 0 X 0 0 160
258 0 BPIP PIS Pauta Amount 0 0 X 0 0 0
260 0 DISS Devido ISS 0 0 X 0 0 160
265 0 ISS New 2004 1 0 X 0 0 0
266 0 ISVB ISS Rate at Prov. 0 0 X 0 0 160
Step CntrCTyp Description From To Man Stat SubTo Reqt AltCTyAltCBV ActKy Print
267 0 ISVC ISS Base at Prov. 0 0 X 0 0 160
268 0 ISVD ISS Law at Prov. 0 0 X 0 0 160
269 0 ISVE ISS Ins.Cal at Prov. 0 0 X 0 0 160
270 0 ISVF ISS Taxloc at Prov. 0 0 X 0 0 160

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271 0 ISVG ISS WHT at Prov. 0 0 X 0 0 160

272 0 ISVH ISS Min WHT at Prov. 0 0 X 0 0 160
273 0 ISVN ISS Rate at Serv. 0 0 X 0 0 160
274 0 ISVO ISS Base at Serv. 0 0 X 0 0 160
275 0 ISVP ISS Law at Serv. 0 0 X 0 0 160
276 0 ISVQ ISS Ins.Cal at Serv. 0 0 X 0 0 160
277 0 ISVR ISS Taxloc:1=PR,2=SR 0 0 X 0 0 160
278 0 ISVS ISS WHT at Serv. 0 0 X 0 0 160
279 0 ISVT ISS Min WHT at Serv. 0 0 X 0 0 160
280 0 DSUB 0 0 X 0 0 160
281 0 ISTS Brazil S.T. surcharg 0 0 X 0 0 160
282 0 ISTT BR: Sub.Trib SurType 0 0 X 0 0 160
283 0 ISTM BR: Sub.Trib MinPric 0 0 X 0 0 160
284 0 ISTF BR: Sub.Trib FixPric 0 0 X 0 0 160
285 0 ISTB Brazil S.T. red. bas 0 0 X 0 0 160
286 0 IST2 BR: Sub.Trib Base 2 0 0 X 0 0 160
287 0 ISTC S.T. ICMS BasRed 0 0 X 0 0 160
288 0 ISTN Subtrib.Minpr.Factor 0 0 X 0 0 160
289 0 ISTI S.T. Minp.Bef.Surch. 0 0 X 0 0 160
290 0 DSUF 0 0 X 0 0 160
300 0 ICMI Price+Tax (for NF) 0 0 2 320 0 X
310 0 1 0 X 0 0 0
320 0 K004 Material 0 0 0 0 0
321 0 K007 Customer Discount 0 0 0 0 0
322 0 K005 Customer/Material 0 0 0 0 0
329 0 320 328 0 0 0
400 0 KF00 Freight 0 0 0 0 0
600 0 IBRX Brazil tax calc. 300 599 X 0 320 0
610 0 BX10 BR ICMS Normal Base 0 0 X 0 320 160
612 0 BX11 BR ICMS Exclude Base 0 0 X 0 320 160
614 0 BX12 BR ICMS Other Base 0 0 X 0 320 160
616 0 BX13 BR ICMS Amount 0 0 1 0 320 0 MW2
617 0 BXZF BR ICMS Zona Franca 0 0 1 0 320 0 MW2
618 0 BX14 BR ICMS Freight Base 0 0 X 0 320 160
620 0 BX15 BRICMS Freight Amnt. 0 0 1 0 320 0 MW3
622 0 BX16 BR ICMS Rate 0 0 X 0 320 160
624 0 BX20 BR IPI Normal Base 0 0 X 0 320 160
626 0 BX21 BR IPI Exclude Base 0 0 X 0 320 160
628 0 BX22 BR IPI Other Base 0 0 X 0 320 160
630 0 BX23 BR IPI Amount 0 0 1 0 320 0 MW1
632 0 BX24 BR IPI Offset Base 0 0 X 0 320 160
634 0 BX25 BR IPI Offset Amount 0 0 X 0 320 160
636 0 BX40 BR SubTrib Base 0 0 X 0 320 160
638 0 BX41 BR SubTrib Amount 0 0 0 320 0 MW3
640 0 BX42 BR SubTrib Fr. Base 0 0 X 0 320 160
642 0 BX43 BR SubTrib Fr. Amnt 0 0 0 320 0 MW3
644 0 BX44 BRSubTrib NF Rate 0 0 X 0 320 160
646 0 BX50 BR ISS Base 0 0 X 0 320 160
650 0 BXPA BR IPI Pauta Amount 0 0 1 0 320 0 MW1
652 0 BX60 BR ISS Base Prov 0 0 X 0 320 160
653 0 BX61 BR ISS ExBase Prov 0 0 X 0 320 160
654 0 BX64 BR ISS WT Base Prov 0 0 X 0 320 160
655 0 BX65 BR ISS WT ExBas Prov 0 0 X 0 320 160
656 0 BX6A BR ISS Base Serv 0 0 X 0 320 160
657 0 BX6B BR ISS ExBase Serv 0 0 X 0 320 160
658 0 BX6E BR ISS WT Base Serv 0 0 X 0 320 160
659 0 BX6F BR ISS WT ExBas Serv 0 0 X 0 320 160
660 0 BX51 BR ISS Amount 0 0 1 0 320 0 MW4
661 0 BX62 BR ISS Amount Prov 0 0 1 0 320 0 MW4
662 0 BX63 BR ISS WTAmount Prov 0 0 1 0 320 0 MW4
663 0 BX6C BR ISS Amount Serv 0 0 1 0 320 0 MW4
664 0 BX6D BR ISS WTAmount Serv 0 0 X 1 0 320 0
665 0 BX6O BR ISS offset 660 664 1 0 0 0 BRI
666 0 BX70 BR COFINS Base 0 0 X 0 320 160
667 0 BX71 BR COFINS Excl. Base 0 0 X 0 320 160
668 0 BX72 BR COFINS Amount 0 0 1 0 320 0 COF
669 0 BX7P BR COFINS Pauta Amt. 0 0 X 0 320 160
672 0 BX7O BR COFINS offset 668 668 1 0 0 0 ERL
675 0 BX80 BR PIS Base 0 0 X 0 320 160
677 0 BX81 BR PIS Excl. Base 0 0 X 0 320 160
Step CntrCTyp Description From To Man Stat SubTo Reqt AltCTyAltCBV ActKy Print
679 0 BX82 BR PIS Amount 0 0 1 0 320 160 PIS
680 0 BX8P BR PIS Pauta Amt. 0 0 0 320 160
683 0 BX8O BR PIS offset 679 679 0 0 0 ERL

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700 0 **** Tax Code 1 0 0 0 0

Conditions ****
702 0 IPI3 IPI from SD 1 0 X X 0 0 0
704 0 ICM3 ICMS from SD 1 0 X X 0 0 0
706 0 ICS3 Sub.Trib. from SD 1 0 X X 0 0 0
708 0 ISS3 ISS from SD 1 0 X X 0 0 0
710 0 ICZF ADMS Disc. Zona Fr. 1 0 X X 0 0 0
712 0 IFR3 ICMS on freight SD 1 0 X X 0 0 0
714 0 IFS3 ICMS ST freight SD 1 0 X X 0 0 0
715 1 ISSA ISS at Provider 1 0 X X 0 0 0
715 2 ISSB ISS WHT at Provider 1 0 X X 0 0 0
715 3 ISSC ISS WHT Off. Prov. 1 0 X X 0 0 0
715 4 ISSD ISS WHT Again Prov. 1 0 X X 0 0 0
715 5 ISSE ISS at Serv.Loc. 1 0 X X 0 0 0
715 6 ISSF ISS WHT at Serv.Loc. 664 664 0 0 0 WK3
715 7 ISSG ISS WHT Off. SrvLoc 1 0 X X 0 0 0
715 8 ISSH ISS WHT Again SrvLoc 1 0 X X 0 0 0
719 0 Total Tax 702 718 0 0 0
720 0 ICMO ICMS offset 616 0 0 0 0 BRI
740 0 DIFF Rounding Off 0 0 13 16 4 ERS
750 0 0 0 0 4 0 X
800 0 SKTO Cash Discount 0 0 X 9 0 11
810 0 VPRS Cost 0 0 X B 4 0 0
899 0 WITHHOLDING TAXES 1 0 X 0 0 0
ON GROSS
900 0 WGEC BR General WHT Code 0 0 X 164 0 0
901 0 WPIC BR PIS WHT Code 0 0 X 164 0 0
902 0 WCOC BR COFINS WHT Code 0 0 X 164 0 0
903 0 WCSC BR CSLL WHT Code 0 0 X 164 0 0
904 0 WIRC BR IR WHT Code 0 0 X 164 0 0
905 0 WISC BR ISS WHT Code 0 0 X 164 0 0
906 0 IGW6 General WHT code Acc 0 0 X 164 0 0
907 0 IPW6 PIS WHT code Accu 0 0 X 164 0 0
908 0 ICW6 COFINS WHT code 0 0 164 0 0
Accu
909 0 ISW6 CSLL WHT code Accu 0 0 X 164 0 0
910 0 IRW6 IR WHT code Accu 0 0 X 164 0 0
911 0 BR ISS WHT Code 0 0 X 0 0 0
912 0 DWHT WHT Due 0 0 X 0 0 160
913 0 BW51 WHT Acc. Flag 0 0 X 2 0 0 160
914 0 BXWT BR WHT Base Amount 0 0 X 0 900 5
915 0 BXWA BR WHT Acc Base Amt 0 0 X 0 901 5
916 0 BW01 WHT Coll.Code Gen. 1 0 X 0 0 0
917 0 BW02 WHT Rate Gen. 0 0 X 0 0 5
920 0 BW11 WHT Coll.Code PIS 1 0 X 0 0 0
921 0 BW12 WHT Rate PIS 0 0 X 0 0 5
925 0 BW21 WHT Coll.Code COFINS 1 0 X 0 0 0
926 0 BW22 WHT Rate COFINS 0 0 X 0 0 5
930 0 BW31 WHT Coll.Code CSLL 1 0 X 0 0 0
931 0 BW32 WHT Rate CSLL 0 0 X 0 0 5
935 0 BW41 WHT Coll.Code IR 1 0 X 0 0 0
936 0 BW42 WHT Rate IR 0 0 X 0 0 5
940 0 IGEW test GEN WHT test 916 0 0 900 0 WG3
941 0 IGEQ General WHT - Accum: 916 0 0 901 0 WG5
942 0 BGEZ BR General WHT off 940 941 0 0 164 WG4
945 0 IPSW test PIS WHT test 921 0 0 900 0 WP3
946 0 IPSQ PIS WHT - Accum. 921 0 0 901 0 WP5
947 0 BPSZ BR PIS WHT Offset 945 946 0 0 164 WP4
950 0 ICOW test COFIS WHT test 926 0 0 900 0 WC3
951 0 ICOQ COFINS WHT Accum. 926 0 0 901 0 WC5
953 0 BCOZ BR COFINS WHT offset 950 951 0 0 164 WC4
955 0 ICSW test CSLL WHT test 931 0 0 900 0 WS3
956 0 ICSQ CSLL WHT - Accum. 931 0 0 901 0 WS5
957 0 BCSZ BR CSLL WHT offset 955 956 0 0 164 WS4
960 0 IIRW test IR WHT test 936 0 0 900 0 WI3
961 0 IIRQ IR WHT - Accum. 936 0 0 901 0 WI5
962 0 BIRZ BR IR WHT offset 960 961 0 0 164 WI4
999 0 BI00 Dummy for Tax 1 0 X 0 0 0

10 Customizing of Extended WHT

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting
Global Settings -> Withholding Tax -> Extended Withholding Tax -> Calculation ->

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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.

10.1 WHT Types at Payment

10.1.1 Change WHT types

Set the parameter for Origin of Base to Base in Standard FI Tables.

Base amount = Modified Tax Amount

Origin of Base = Base in Standard FI Tables
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 Description

CP COFINS at Payment
GP General WHT (PIS/COF/CSLL/IR) at Payment
PP PIS at Payment
RP IR at Payment
SP CSLL at Payment

10.1.2 Create WHT types

Base amount = Modified Tax Amount
Origin of Base = Base Stored in Nota Fiscal
Rounding rule = W/tax comm round
Cash Discount = C/disc pre W/tx
Post w/tax amount = X
Accumulation type = Per Month
Combined accum. = X
W/tax base manual = X
Manual w/tax amount = X
W/tax for pmnts = X
No cert numbering = X
Base amount = Type level
Withholding tax amount = W/tax code level
No central invoice
Minimum Check at item level

W/Tax Type Description

CA Cofins at Payment - Accumulated
GA General WHT at Payment - Accumulated
PA PIS at Payment - Accumulated
RA IR at Payment - Accumulated
SA CSLL at Payment - Accumulated

10.2 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.

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Percentage subject to tax: 100,00%

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

W/Tax Type W/Tax Code Description

CA CA 100% of COFINS WHT Amount - Accumulated
GA GA 100% of General WHT Amount - Accumulated
PA PA 100% of PIS WHT Amount - Accumulated
RA RA 100% of IR WHT Amount - Accumulated
SA SA 100% of CSLL WHT Amount - Accumulated

10.3 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 Processing Key

CA WAC
CA WC5
GA WAG
GA WG5
PA WAP
PA WP5
RA WAI
RA WI5
SA WAS
SA WS5

10.4 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.

10.5 Define Accounts for Withholding Tax to Be Paid Over

Assign G/L accounts for WHT to WHT types. Assign the same G/L account you have
assigned for each normal withholding tax type and code. For example if 177011 is assigned
for withholding tax type CP / withholding tax code CP assign the same code for withholding
tax type CA / Withholding tax code CA.
Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting
Global Settings -> Withholding Tax -> Extended Withholding Tax -> Postings -> Accounts for
Withholding Tax -> Define Accounts for Withholding Tax to be Paid Over -> specify a chart of
account and press push button New entries or select an existing entry and press the push
button Copy as … Finally, save all new entries.
Withholding tax type Withholding tax code Account
CA CA 177011
GA GA 177022
PA PA 177013
RA RA 177021
SA SA 177020

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10.6 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

10.7 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 Condition Type

CA ICW6
PA IPW6
SA ISW6
RA IRW6
GA IGW6

10.8 Maintain Tax Relevant Classification

Argentina Customizing: view V_1ATXREL, according to Note 178824
Tax rel. Text
CA Cofins Payment - Accumulated
GA General WHT payment - Accumulated
PA PIS WHT Payment - Accumulated
RA IR WHT Payment - Accumulated
SA CSLL WHT payment - Accumulated

10.9 Maintain Minimum Base Amount

Transaction SPRO: SAP Reference IMG -> Financial Accounting -> Financial Accounting
Global Settings -> Withholding Tax -> Extended Withholding Tax ->Calculation -> Minimum
and Maximum Amounts -> Define Min/Max Amounts for Withholding Tax Types -> specify a
minimum base amount for all withholding tax types relevant for base amount accumulation.
Finally, save all new entries.
WHT type Currency Minimum Base Amount
CA BRL 5000,00
GA BRL 5000,00
PA BRL 5000,00
RA BRL 5000,00
SA BRL 5000,00

10.10 Maintain Withholding Tax SD Conditions

Transaction VK11.
Country BR. Maintain for all conditions a rate of 100%, assign validity.
Condition Tax Rel. Class. W/tax code
ICW6 CA CA
IPW6 PA PA
ISW6 SA SA
IRW6 RA RA
IGW6 GA GA

11 FI Tax Codes
Activate additional taxes for existing tax codes or create new tax codes.

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Transaction FTXP

11.1 Taxes in Tax Codes Used in MM

11.1.1 To activate withholding taxes for accumulation:
Rate (%) Cond. Type Description Tax Group Acct. Key
100 ICOQ COFINS WHT Accum. WACO WAC
100 IPSQ PIS WHT - Accum. WAPI WAP
100 ICSQ CSLL WHT - Accum. WACS WAS
100 IIRQ IR WHT - Accum. WAIR WAI
100 IGEQ General WHT - Accum. WAT WAG

12 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.

13 Nota Fiscal Mapping

Only the new entries are listed.

13.1 Tax Values MM

TxTy Tax Map Pauta Map Tax Map Tax Map Ex. Map Other Map WHT
Rate Rate Amount Base Base Base Code
ICOQ BW22 1 0 ICOQ 0 BXWA 0 0 0 BW21
ICSQ BW32 1 0 ICSQ 0 BXWA 0 0 0 BW31
IGEQ BW02 1 0 IGEQ 0 BXWA 0 0 0 BW01
IIRQ BW42 1 0 IIRQ 0 BXWA 0 0 0 BW41
IPSQ BW12 1 0 IPSQ 0 BXWA 0 0 0 BW11

13.2 Tax Values SD

TxTy Tax Map Pauta Map Tax Map Total Map Tax Map Ex. Map Other Map WHT
Rate Rate Amount Base Base Base Base Code
ICOQ BW22 1 0 ICOQ 0 BXWA 0 BXWA 0 0 0 BW21
ICSQ BW32 1 0 ICSQ 0 BXWA 0 BXWA 0 0 0 BW31
IGEQ BW02 1 0 IGEQ 0 BXWA 0 BXWA 0 0 0 BW01
IIRQ BW42 1 0 IIRQ 0 BXWA 0 BXWA 0 0 0 BW41
IPSQ BW12 1 0 IPSQ 0 BXWA 0 BXWA 0 0 0 BW11

14 Master Data Changes

There are changes to master data necessary in order to correctly effectuate the new
withholding tax calculation.

14.1 Vendors (Transaction XK02)

Assign all WHT types and codes that are applicable.

14.2 Customers (Transaction XD02)

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Assign all WHT types and codes that are applicable.

15 Tax Rates
15.1 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.
In case the specific tax rate is for withholding tax base amount accumulation check Origin of
Real Withholding Tax Calculation Base.

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