Thai Localized Manual 46C
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Country Version Thailand User Manual (P r el i mi na r y Ve r si on)
H E L P . C A I N T P H
Release 4.6C
Thai Localization 4.6C – User Manual
Copyright ©
Copyright 2000 SAP AG. All rights reserved.
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Thai Localization 4.6C – User Manual 1 General Information.............................................................................................................................5 1.1 Overview.......................................................................................................................................5 1.2 Product Overview..........................................................................................................................5 2 Master Data ........................................................................................................................................6 2.1 Company Code Master Data ........................................................................................................6 2.2 Business Place/Branch ................................................................................................................6 2.3 Customer/Vendor Master Data ...................................................................................................10 3 xHTAXES .........................................................................................................................................11 3.1 Tax Identification.........................................................................................................................11 3.2 Tax on Sales and Purchases (Value Added Tax)........................................................................11 3.2.1 Customizing Value Added Tax ..........................................................................................11 3.2.1 VAT on Goods ...................................................................................................................15 3.2.2 VAT on Services (Deferred VAT) .......................................................................................17 3.2.3 Value Added Tax Reporting ...............................................................................................20 3.3 Withholding Tax..........................................................................................................................23 3.3.1 General Information............................................................................................................23 3.3.2 Customizing Withholding Tax ............................................................................................24 3.3.3 Withholding Tax Calculation and Posting ..........................................................................32 3.3.4 Withholding Tax Numbering ..............................................................................................36 3.3.5 Withholding Tax Reports ...................................................................................................39 4 Check Management...........................................................................................................................52 4.1 Check Payable............................................................................................................................52 4.1.1 Outgoing Check Status ......................................................................................................52 4.1.2 Check Register ..................................................................................................................54 4.2 Check Receivable.......................................................................................................................56 4.2.1 Check Received Entry .......................................................................................................56 4.2.2 Listing ................................................................................................................................68 5 Petty Cash ........................................................................................................................................68 5.1 Using Account Payable function by setting up petty cashier as a vendor...................................69 5.2 Using Cash Journal Posting .......................................................................................................70 6 Correspondence................................................................................................................................74 6.1 Receipt/Invoice/Tax Invoice Printing--FI .....................................................................................74 7 Asset Management ...........................................................................................................................78 7.1 Final Assets Value .....................................................................................................................80 7.2 Low Value Assets (LVA) ............................................................................................................81 7.3 Leased Assets ............................................................................................................................81 7.4 Research and Development .......................................................................................................82 7.5 Vehicles .....................................................................................................................................90 7.6 Asset Reporting ..........................................................................................................................90 7.6.1 Asset Depreciation List ......................................................................................................90 7.6.2 Gain/Loss on Disposal Assets ...........................................................................................91 7.6.3 Asset History Sheet ...........................................................................................................92 7.6.4 Assets Inventory List ..........................................................................................................92 8 Materials Management......................................................................................................................94 8.1 Purchase Order ..........................................................................................................................94 8.1.1 Purchase order excluded VAT............................................................................................94 8.1.2 Purchase order included VAT.............................................................................................94 Customizing for layout set ........................................................................................................96 8.2 Cost of Inventory.........................................................................................................................96 8.3 Logistics Invoice Verification.......................................................................................................99 8.4 Stock card / Inventory and Raw Material (IMAT) Report...........................................................100 8.5 Inventory and Raw Material for Special Stock Report...............................................................102 8.6 Free Spare Part Issue Report for Warranty Product.................................................................104 9 Sales and Distribution......................................................................................................................105 9.1 Free goods................................................................................................................................105 9.2 Free of 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Thai Localization 4.6C – User Manual 9.3 Debit / Credit Note.....................................................................................................................114 9.4 Tax Invoice................................................................................................................................114 9.5 Exchange rate for export...........................................................................................................115 9.6 Withholding tax in Sales and Distribution..................................................................................116 9.7 Down Payment..........................................................................................................................117 ......................................................................................................................................................118 9.8 Vendor Consignment................................................................................................................119 9.9 Free Warranty...........................................................................................................................122 Appendix: Country Version Thailand Delta Information (release 4.6C compared with 3.1H and 4.0B) ...........................................................................................................................................................126 Introduction....................................................................................................................................126 Organizational Unit.........................................................................................................................126 Value Added Tax (VAT).................................................................................................................127 VAT – Running Number Assignment........................................................................................127 Automatic Tax Month Calculation ............................................................................................127 Transfer Deferred VAT.............................................................................................................128 VAT reports..............................................................................................................................128 Withholding tax...............................................................................................................................129 Calculation and Posting............................................................................................................129 Reports.....................................................................................................................................130 Check Payable...............................................................................................................................131 Check Receivable..........................................................................................................................131 Petty Cash.....................................................................................................................................132 Correspondence.............................................................................................................................132 Assets Management......................................................................................................................133 Materials Management ..................................................................................................................134 Sales and Distribution....................................................................................................................135
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1 General Information 1.1 Overview This User Manual is a documentation for the Country Version Thailand of the SAP R/3 release 4.6C system. The Country Version Thailand has been delivered as an add-on solution for the R/3 releases 3.0D, 3.0F, 3.1H, and 4.0B. From 4.6C, the Thai-specific requirements are addressed in R/3 itself. The intention of this manual is to describe Country Version functionalities, how to use it and how to configure the system to make these functionalities work. The users are strongly recommended to study this manual together with the standard documentation. This manual should be read in the early stages of the implementation project of the Country Version Thailand in the R/3 release 4.6C.
1.2 Product Overview The Country Version Thailand offers the necessary functions to use the SAP R/3 system in Thailand. It covers both specific statutory requirements and common business practices. In the release 4.6C, the Country Version Thailand covers: Accounting Financial Accounting • • • • • •
Value Added Tax (VAT) Withholding Tax Check Management Cash Journal Correspondence: FI-Tax Invoice/Invoice/Receipt Printing Asset Management
Logistics Materials Management • Purchase Order • Cost of Inventory • Logistics Invoice Verification • Stock Card and IMAT Report • Inventory and Raw Material Report for Special Stock • Free Spare Part Issue Report for Warranty Product Sales and Distribution • Free Goods • Free of Charge • Debit / Credit Note • Tax Invoice • Exchange Rate for Export • SD Withholding Tax • Down Payment • Vendor Consignment • Free Warranty September 2000
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2 Master Data In the Country Version Thailand, a new organizational unit called “Business Place/Branch” is one of a major localized key field. This new field has been added to several existing master objects to enable the standard functionality of R/3 to comply with the Thai legal requirements. Other than the Business Place/Branch, the following master objects should be customized to support the Country Version Thailand functions: • company code • vendor/customer
2.1 Company Code Master Data In Country Version Thailand the following Customizing settings are required for the company code global data in the IMG: • Maintain the company’s VAT Registration number with the format ‘THxxxxxxxxxx’ Country Version Thailand is using the VAT registration field in the company code global data to store the company’s VAT registration number. However this field can only be used if the company code is in a EU country. Therefore you have to activate the ‘EU country’ field in the country definition of ‘TH’ - Thailand via IMG→ General Settings→Set countries→Define countries. After maintaining the company’s VAT registration number in the company code global data, you then need to deactivate this ‘EU country’ field again in the country definition of ‘TH’.
The prefix ‘TH’ followed by the company’s VAT registration number is a required format. •
‘Document entry screen variant’ needs to leave as blank. In the former Thai add-on version, this field is required to be set as “2” in order to activate the withholding tax entry screen. However in this release 4.6C as standard version, the Country Version Thailand is using the functionality of extended withholding tax, therefore there is no need to set this field as ‘2’ any more. This field should be leave as blank.
Menu Path IMG → Financial Accounting →Financial accounting global settings → Company code → Enter global parameters
2.2 Business Place/Branch Place of business in Thailand means a place regularly used by a supplier for conducting his business and includes a place regularly used for manufacture or storage of goods. If companies register into the VAT system with several places of businesses, it is required by law that they have to book and report their VAT transactions separately by their registered locations.
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Thai Localization 4.6C – User Manual In R/3 you can customize your place of business by using the organization unit called Business Place/Branch. This organization unit is designed intentionally to support the process of booking/reporting all VAT transactions. The following VAT reports are required to be submitted to the Revenue Department. • Input Tax Report • Output Tax Report • Inventory and Raw Material Report • Attachment tax form—Paw. Paw. 30 which prescribes by the Tax Authority Normally each business place is booking its own transaction such as received tax invoices, received goods/services, issued goods/services as shown in following diagram: Company A
Sathorn Road Head Office Purchase Order Goods Received Tax Invoices Payment
Silom Road Branch-1
New Road Branch -2
Purchase Order Goods Received Tax Invoices Payment
Purchase Order Goods Received Tax Invoices Payment
However there are also cases that one business place has to make or operate something in the name of the other place. In this case the place with the name on the tax invoice has to submit tax to the Tax Authority. That means the VAT posting and reporting should be done according to the business place specified on tax invoices. For example: Company A at Sathorn road operation orders goods/services from a vendor for the New road operation. If tax invoice is issued by the vendor with the name of Company A at Sathorn road, the Sathorn road operation has to submit tax to the tax authority. However if the tax invoice is issued with the name of Company at A-New road, then the New road operation has to submit this tax.
Customizing Tables 1. Define Business Place To define business places and the business places’ addresses for each company code. Menu Path IMG →Cross-Application Components →General Application Functions →Cross-Application Document Numbering →Thailand →Define business place To maintain the address of business place, please click on the address icon. 2. Assign business place to plant You can define the plant that belongs to business place in Customizing. From this assignment the system will automatically insert the business place as a default during the billing entry. Plant B0P1
Name SAP Thailand
Country TH
Company Code Business Place TH01 0001
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Thai Localization 4.6C – User Manual IMG →Cross-Application Components →General Application Functions →Cross-Application Document Numbering →Thailand →Assign business place to plant 3. Set User Parameter To activate the country-specific field, such as ‘branch no’ field, on the data entry screen, you should set parameter ‘CSF’ with value ‘AR’ in the user parameter setting. Menu Path From the SAP Easy Access Screen, choose System → User Profile → Own Data
Field name in FI and Logistics To enter business place in FI and Logistics, you need to fill different fields on the screen as following: • •
In MM and SD, business place needs to be filled in the "business place" field. In FI, business place needs to be filled in the "branch" field.
Branch/Business Place – FI Posting In FI-AP, FI-AR, FI-G/L business place/branch information can be entered during the posting of invoice, credit memo, incoming/outgoing payment, down payment, reversing and G/L document by the following steps: • • •
Enter business place at the branch field of document header After entering the branch field in the document header, the system automatically copies this value to all line items. The business place/branch value is stored in FI document in the following fields: BKPFBRNCH, BSEG-BUPLA and BSET-BUPLA.
Please note that the system does not allow you to post one invoice with different business places/branches in different line items
Branch/Business Place – Payment Transactions Same as other FI posting, the payment transactions need to be specified for the business place for that payment transaction. •
For online-payment (outgoing/incoming payment) In this release you can enter business place directly at "branch no" field of the document header. This is place of business for this transaction.
•
For automatic payment (batch processing) To run the automatic payment program with the ability to assign business place to the payment transactions, the following Customizing settings need to be done:
1. Define the assignment keys for branches via IMG Accounts receivable and Accounts payable Business transactions Outgoing payments Automatic outgoing payments Automatic posting Branch assignment for automatic postings define assignment keys September 2000
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2. Specify which branch should be used for each assignment key when running the automatic posting via IMG Accounts receivable and Accounts payable Business transactions Outgoing payments Automatic outgoing payments Automatic posting Branch assignment for automatic postings define branch assignment for automatic postings 3. The paying company must have country 'TH' – Thailand. The payment document from automatic payment should have branch field in document header, same as in the branch allocation definition.
Branch/Business Place – FI Cash Journal Posting If you are using cash journal to handle cash transactions, the following Customizing needs to be done in order to support the automatic posting of the VAT and withholding tax to different business places. When setting up the cash journal in the Customizing, you need to put the business place at the additional text field (TCJ_C_JOURNALS-TEXT). Please note that there is no validation check for business place in this field. To set up cash journal go to IMG Financial Accounting Bank Accounting Business Transactions Cash Journal Set Up Cash Journal. As a result from the Customizing, when posting cash transactions in this particular cash journal (Transaction-FBCJ), the system automatically assigns the branch from the setting in the additional text field. This implies as well that one cash journal can only be used for cash transactions of one business place. See details information of Cash Journal in the standard documentation.
Branch/Business Place – MM In MM you can post your invoice or credit memo from LIV (Logistic Invoice Verification) with business place by assigning business place to the plant. The limitation of LIV (Logistic Invoice Verification) • • •
You have to enter business place manually in the document header. There is no default value displaying. Business place is a required field. Therefore if you leave it blank, you will get an error message to enter business place manually.
Branch/Business Place – SD For the billing processing, you can enter business place in the document before releasing to FI. This also applies for the credit/debit memo processing and the cancellation of billing.
In SD, when you process a billing, the system will automatically insert the business place as a default from the assignment of business place to plant in IMG. However it is possible to overwrite this value at the billing header if it is required. Customizing:
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Thai Localization 4.6C – User Manual To separate business place and tax code in SD-Billing document, you must assign routine no. “360” to your billing type. You are also required to assign the business place to plant, the same way as in MM. •
Assign routine no. “360” in the field data VBRK/VBRP to your billing type via copying control from delivery note to billing or sales order to billing in SD Customizing.
Note: •
• • •
In summary, the business place (branch) code can be input during the transaction entry in two ways. • In Logistic (MM & SD), you need to use field “business place” (BUPLA) in the header item. • In Financial (FI-GL, AP & AR), you need to enter business place in the “branch” (BRNCH) field at the document header. The system will then automatically updates into the BUPLA line item. As it is required by law that the VAT reports have to be submitted at the registered business place level, therefore the branch codes needs to be set up accordingly to the company’s business places. Business place set up is required no matter if your company have only one business place or more than one business place. It is mainly used to support the report requirement for the Thailand Tax Authority The system is using the ‘BUPLA’ field to report VAT transactions separately by business place.
2.3 Customer/Vendor Master Data Description In the customer and vendor master data, the following fields need to be set up during maintaining the master data. •
Tax code 1 In the Country Version Thailand if the customer/vendor is considered by law as a natural personal or an individual business, the personal ID of that vendor/customer should be maintained in the ‘Tax code 1’ field. The personal ID is 13 digits long and is presented on the tax form no. 03 (Phaw.Ngaw.Daw. 03)
•
Tax code 2 The Tax ID of customer/vendor should be maintained in the ‘Tax code 2’ field. The tax ID in Thailand is 10 digits long. The first digit of TAX ID shall be set with the following meaning: • •
“1” and “2” as a natural person or individual business Others as a corporate company
The withholding tax reporting tools is using the first digit of the TAX ID to identify the form number to be used during the withholding tax certificate printing.
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3 xHTAXES 3.1 Tax Identification Description Each individual person or company operating business in Thailand is required to register themselves at the Revenue Department (Thai Tax Authority). Each will be assigned a Tax Identification number, which is always used when contacting or reporting to the Revenue Department. In the Country Version Thailand, you can maintain your company codes tax ID at the VAT register field in IMG Financial accounting, under Financial Accounting Global Settings Company Code Enter Global parameters For the business partners, you can maintain your customer’s or vendor’s tax ID at the ‘tax code 2’ field of the master record. If your customer or vendor is an individual person, the personal ID of that person shall be additionally maintained in the ‘tax code 1’ field. See more details in the customer/vendor master data.
3.2 Tax on Sales and Purchases (Value Added Tax) Description In Thailand the value added tax (VAT) is levied generally at a flat rate of 7% and is collected on most goods and services. When selling the products/services, the vendor is supposed to issue an official VAT document called tax invoice to the customer. As tax invoice is considered an important tax reference document, therefore the company needs to maintain and manage these documents properly. Every month-end the company is required to file several VAT reports for each business place to the local Revenue Department where their business places have been registered. Additionally some reports, such as the Raw Material and Inventory report, are required to be submitted annually.
3.2.1 Customizing Value Added Tax Tax Procedure To activate the value added tax functionality for the Country Version Thailand, you need to make sure that your company code is defined in the country definition with the ‘vehicle country key’ field set as ‘TH’ and the ‘tax procedure’ field set as “TAXTH”. To maintain country definition choose IMG General Settings Set countries Define countries.
Calculation Procedure In Country Version Thailand the tax calculation procedure “TAXTH” has already been created as part of the standard delivery. This calculation procedure contains the necessary specifications for calculating and posting taxes on sales/purchases. The calculation of the tax procedure is based on the tax rate defined in the tax code. You are required to run ‘RFTAXIMP’ to activate pre-customized tax rate. See detail how to run this program in the standard documentation.
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Thai Localization 4.6C – User Manual The following tax codes are delivered in the system.
TAX TYPE
ACCOUNT KEY MWS
Output
VST
Input
MWS
Output
VST
Input
MWS VST NVV NAV
Output Input Input Input
VAT
TAX Code O7 O1 O0 V7 V1 V0 NV
TAX Rate 7% 10% 0% 7% 10% 0% 7%
DT DS D1 D7 OX VX U7 U0
10% 7% 10% 7% 0% 0% 7% 7%
average 60:40 DEFERRED VAT
NON-TAXABLE Not DEDUCTIBLE
However if it is required, you can as well define a new tax code with the additional tax details for each tax procedure in FI configuration. The system will automatically calculate each tax amount and post it into the pre-defined G/L accounts. To maintain the tax code, choose IMG Financial Accounting Financial Accounting Global Settings Tax on Sales/Purchases Calculation Define Tax Codes for Sales and Purchases. Note: • The posting rule should be customized by tax codes. This will allow you to define different tax account for different tax code. • To change the tax rate, you must define a new tax code. See standard SAP R/3 documentation for more details on Tax on Sales/Purchases.
Additional Procedure For the Country Version Thailand the function module “J_1H_TH_PROCESS_00001130” is assigned in Open-FI process 00001130 for the country “TH”. This function module is using FI substitution features to store the tax invoice number and the running number in field “document header text” (BKPF-BKTXT). During the transaction processing, this function module will call the function “J_1H_OFF_NUMBERING” that contains official numbering routine (tax invoice number and running number) for Thailand, and also call the function “TURKEY_BOE_BORDRO_00001130” to update the number range for the bill of exchange (or PDC) transaction. Menu Path Transaction FIBF Settings Process Function Modules …of an SAP appl.
The following Customizing settings are required additionally depending on the company specific requirement. • Define Numbering groups September 2000
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Thai Localization 4.6C – User Manual To control the Tax Invoice numbering at the level of business place, you need to define number groups in the table “J_1HVAT_OFF_NUMA” and “J_1HVAT_OFF_NUMV”. This could be done in IMG Cross-Application Components General Application Functions Cross-Application Document Numbering Maintain numbering groups
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Define Number ranges You need to define number ranges for each number group for each month. Number ranges can be maintained in IMG Cross-Application Components General Application Functions CrossApplication Document Numbering Maintain number ranges
•
Assign numbering group for tax invoice received running number You need to assign numbering group to the combination of company code, business place, tax year and tax code for the numbering control of tax invoices received from vendor. Go to IMG Cross-Application Components General Application Functions Cross-Application Document Numbering Thailand Assign numbering group for tax invoice received running no.
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Assign numbering group for tax invoice number issue You need to assign numbering group to the combination of company code, business place, tax and document type to control the numbering of the tax invoice issued to customer. Go to IMG Cross-Application Components General Application Functions Cross-Application Document Numbering Thailand Assign numbering group for tax invoice number issue.
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Check Assignment of Document Class to Document Type You need to make sure that you mark on the official numbering field for all document types required automatically numbering assignment. To maintain this go to IMGFinancial Accounting Global Setting Document Document Header Check Assignment of Document Class to Document Type Type KA
Description Vendor Document
Off.Num.
Self-iss.
Check date
Doc.class
Note: For the Country Version Thailand, you need to select only field “Off.Num” field.
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Customizing in Sales and Distribution (SD) • Define tax classification in SD • Define the document flow in SD • Assign data transport routine ‘360’ for Delivery to Billing and Order to Billing • Assign FI document type into Billing Type
•
Setting the reason code or valuation type and its corresponding G/L account for handling tax differences •
Define reason code for handling tax differences To define reason code for handling tax differences, you need to define via IMG Financial Accounting Accounts Receivable and Accounts Payable Business Transactions Outgoing Payments Manual Outgoing Payments Overpayment/Underpayment Define Reason Codes (Manual Outgoing Payments) Classification of Payment Differences Rcd Short Text Long Text Corr.Type C D J1H (TAX) VAT difference (TH) VAT difference amount posting (TH)
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Define Accounts for tax differences
After defining the reason code for tax differences, you need to set the account determination for that reason codes via Financial Accounting Accounts Receivable and Accounts Payable Business Transactions Outgoing Payments Manual Outgoing Payments Overpayment/Underpayment Define Accounts for Payment Differences (Manual Outgoing Payment) Account Assignment Reason Code J1H (TAX)
Account xxxxxx
3.2.1 VAT on Goods Description According to the Thai law, the liability to value added tax on sale of goods shall be governed by the following rules: in all cases of sale of goods. The full liability shall arise upon the delivery of the goods, except where any of the following acts occurs before such delivery, the liability shall be deemed to arise upon the occurrence of such act: (a) Transfer of the ownership in the goods (b) Receiving payment of the price of the goods (c) Issuance of a tax invoice
3.2.1.1 VAT on Purchased Goods Description The VAT on purchased goods (input tax) can be posted in: 1. FI-AP 2. FI-GL 3. Cash Journal 4. MM-LIV 5. Down Payment Detailed tax information has to be entered with the following procedure: •
The number of tax Invoice received from the vendor shall be entered into the “reference document” field. In this field the system is also checking if the tax invoice number has been entered before.
•
The tax date should be entered into the “document date” field.
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Branch / Business place • When posting down payments in FI-AP and FI-GL, the business place can be entered at the ‘branch no’ field in the document header. The system will then automatically update the business place into each line item (BSEG-BUPLA).
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Thai Localization 4.6C – User Manual • To post cash transactions in the cash journal, you need to pre-configure the business place in the ‘additional text’ field (TCJ_C_JOURNALS-TEXT) of your cash journal definition. When entering the cash transactions (with transaction FBCJ), the system will automatically insert the pre-configured business place into each line item (BSEG-BUPLA). • In the MM-LIV, even though you have already assigned plant to branch in the Customizing, the system will not automatically insert the business place into the invoice header. You have to manually enter the business place at the document header. However, the system will automatically update the business place into each line item (BSEG-BUPLA). •
To post tax transaction in FI-GL, you can enter the vendor’s name at ‘long text’ field of the tax line item.
•
For the expense transactions entered via the Cash Journal, you can enter your vendor’s name at text line item. (See details in cash journal).
Note • For the Country Version Thailand in the add-on version, you need to customize the extra text for entering vendor’s name in FI-GL. However in the release 4.6C, you can enter your vendor’s name in the ‘long text’ field of the tax line item, so there is no Customizing for extra text required.
3.2.1.2 VAT on sold goods Description The VAT on sold goods (output tax) can posted in: 1. FI-AR 2. FI-GL 3. Cash Journal 4. SD 5. Down payment Detailed tax information has to be entered with the following procedure: •
Tax invoice information 1. In FI, the system will automatically generate the tax invoice number and store at the ‘reference document’ field (BKPF-XBLNR). If the company is issuing tax invoices manually or from the external system, you should enter the tax invoices in a separated document type, which is not defined automatically numbering assignment. In this case, you should enter the tax invoice number in the same field. 2. In the SD, the tax invoice number is stored in the ‘VBRK-XBLNR’ field (Billing>Header->Reference) of the billing document. When releasing this billing document to FI, the system will automatically update the tax invoice number into the ‘BKPF-XBLNR’ field and the billing document number into the “document header text” (BKPF-BKTXT) field.
•
The tax date should be entered in the “document date” field.
•
Branch / Business place, there are the following cases
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Thai Localization 4.6C – User Manual • When posting down payments in FI-AP and FI-GL, the business place can be entered at the ‘branch no’ field in the document header. The system will then automatically update the business place into each line item (BSEG-BUPLA). • To post cash transactions in the cash journal, you need to pre-configure the business place in the ‘additional text’ field (TCJ_C_JOURNALS-TEXT) of your cash journal definition. When entering the cash transactions (with transaction FBCJ), the system will automatically insert the pre-configured business place into each line item (BSEG-BUPLA). • In contrast to the invoice entered via the MM-LIV, the system will automatically insert the business place at the document header from the assignment of plant to branch in the IMG. The branch field can be overwritten if necessary. After posting this invoice, the system will then automatically update the business place into each line item (BSEG-BUPLA). Note • For the Country Version Thailand in the add-on version, you need to customize the extra text for entering vendor’s name in FI-GL. However in the release 4.6C, you can enter your vendor’s name in the ‘long text’ field of the tax line item, so there is no customizing for extra text required.
3.2.2 VAT on Services (Deferred VAT) Description In Thailand, the VAT on goods and services are treated in different ways. When selling goods, the company needs to issue the tax invoice when the goods are delivered. For this case the company can post the VAT transaction directly to the tax account. However when selling services, the company only issues the tax invoice when the invoice is paid. Upon the invoice posting, the company needs to post the VAT transaction to the “Deferred VAT” account. As soon as the invoice is paid, the company then transfers the Deferred VAT to the VAT account. The characteristic of the deferred VAT code and account •
Deferred VAT code must be specified a target tax code to be transferred to.
•
Deferred VAT account should have the following specification: •
Select “open item management” and
•
Select “line item display”.
See SAP R/3 Documentation Tax Code To transfer the deferred VAT to the VAT account, you need to run the "J_1HDTAX" program. This program is creating a list of the customer or vendor invoices that have been posted with the deferred VAT account. Then you select the invoices that you want to transfer. At this point you can as well enter the additional required information such as the tax invoice number and the tax invoice date. In case of the tax amount shown on the tax invoice is different from the posted invoice, the difference amount is posted automatically to the pre-defined suspense account in the Customizing. To transfer the deferred VAT for the partial payments, the program creates a corresponding clearing item with the open item status. When the final payment posted, it will then be cleared out automatically. September 2000
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Thai Localization 4.6C – User Manual In release 4.6C, it is possible to transfer deferred VAT to VAT when invoice is not yet paid (transfer deferred VAT in full amount), or only partially paid. This "J_1HDTAX" program processes as follows: • Select transactions from the selected Customer or Vendor to be transferred • Transfer deferred VAT from one invoice to one tax invoice (1:1) or • Transfer deferred VAT by grouping many invoices to one tax invoice (M:1) • Transfer "Tax Invoice Number" into field “reference” (BKPF-XBLNR) for input tax • Transfer “Tax Invoice date” into “ field document date” (BKPF-BLDAT) • Generate new running number in the following fields:
Document header text (BKPF-BKTXT) for Input tax
Reference document (BKPF-XBLNR) for Output Tax
• Recognize the Tax Amount and Tax Base Amount • Post the different amount into suspense account. In case of change in the VAT amount, the program will automatically post the difference into the suspense accounts as specified in the payment differences by reason (transaction process ‘ZDI’). • •
Can transfer to VAT before payment posting in case of full payment
Partial payment is required before partial transfer of Deferred VAT
It is required to post the partial payment before you can transfer that partial deferred VAT. For example service invoice has the amount of 1,100 Baht, which is including 100 Baht VAT. If you want to transfer deferred VAT to VAT account with the amount of only 35 Baht, you must make partial payment of 535 Baht, which is including the base amount of 500 Baht and the VAT of 35 Baht before you can execute the program “J_1HDTAX”. After executing the program “J_1HDTAX”, the first screen displays invoice line item with full amount and payment line item with partially amount. When you select the invoice to be transferred, the second screen displays default tax base and tax amount from partial payment. You can change this amount according to tax invoice received. The system is then automatically post the difference amount to the suspense account that has been pre-defined in the Customizing. Limitations: •
Do not forget to transfer deferred VAT for each partial payment. Because the system does not allow you to transfer the next payment until the former partial payment has been transferred. Only Accounts Receivable
•
In case of several invoices paid by one payment, it is not possible to transfer deferred VAT of some invoices before others. If you try to do so, you will get an error message from the system.
•
Transfer deferred VAT from Holdback/Retainage (Installment) Term of Payment In this release you can transfer deferred VAT from invoice that has many vendor line items. This case occurs from holdback/retainage (installment) term of payment or deferred VAT from leased asset. If the payment is paid for only one particular vendor line item, you are then allowed to transfer the deferred VAT for that item without waiting for the whole invoice to be paid. The system
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Assignment 0000001000 19000001802000 19000001802000 19000001802000
Tx D1 D1 D1 D1 D1
Amount 40,000.00 13,200.0017,600.0013,200.004,000.00
If you pay for the amount 13,200 Baht for the vendor line item 2, you can transfer the deferred of this liability (13,200*10/110). Limitations: The whole amount of the tax is transferred, if you transfer by “J_1HDTAX” program before any line item of this invoice is paid. Menu Path Accounting → Financial Accounting → General Ledger→ Reporting→ Tax Reports → Thailand → Transfer deferred tax for Thailand Customizing Tables • •
Define Reason Codes (Manual Outgoing Payments) Define Accounts for Payment Differences (Manual Outgoing Payment)
See detail in the section of Customizing VAT. Selection Screen Company Code Document Number Fiscal Year General Selections Posting date to Reference number to Vendor/Customer selection Tax Invoice Receive from Vendor to Tax Invoice Issued to Customer to Further selection Business place to Deferred tax G/L account to Deferred tax code to Special G/L indicator to
to to to Technical Settings Read items sequentially
Posting Parameters Carry out Batch Input Display batch input session Document Type SA Text Transfer Postings for Deferred Taxes TAX Valuation grpg. code
Output FI Document posting by FB01 or FB05.
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3.2.3 Value Added Tax Reporting The following VAT reports should be run monthly or yearly and submitted to the Thai revenue department: • •
Input Tax Report Output Tax Report
These 2 reports can be run by the ‘Advance Return for Tax on Sales/Purchases’ - ‘RFUMSV00’ program. Menu Path: To run the VAT report, from the SAP Easy Access Screen choose: Accounting → Financial Accounting → General Ledger → Reporting →Tax Reports →Thailand → Advance Return for Tax on Sales/Purchases
3.2.3.1 Value Added Tax—Input Tax Report (RFUMSV00) In Thailand, on every 15th of the next month, the company has to submit the VAT report of the current calendar month to the revenue department. The input tax report shows the VAT transactions from purchasing goods or services. The following information is required on the Input Tax Report: • • • • •
Tax date (Date on Tax Invoice received from Vendor) Number of tax invoice received from vendor Vendor name Tax base amount (value of goods and/or services) Tax amount
The Input Tax Reports are required to be submitted to each local revenue department where the business locations have been registered. Menu Path Accounting →Financial Accounting →General Ledger →Reporting →Tax report →Thailand → Advance Return for Tax on Sales/Purchases Selection Screen •
set Parameter as the follows: -
Company Code Document Number Fiscal Year General Selections Posting date Reference number Further selections Tax on sales/purchases code to Business place Select Input Tax September 2000
to to to 01.01.2000 ≠
VX
to 31.01.2000 (select tax data in each tax month) to (*must Exclude non-taxable tax code)
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Thai Localization 4.6C – User Manual Output Control Read address data Output List Output lists Display Variant Input tax: Line items xxxxxxxx Input tax: Total xxxxxxxx Posting Parameters Do not update documents
Configure Configure
Configure variant as the same of legal input tax report by •
Assign field: Document date, Document header text, Vendor name 1-4, Tax percentage, Tax base amount, user defined field 2 (Claimed tax amount), tax amount, etc.
•
Define sorting, grouping and filter as needed. For example, ascending sorting for document header text, grouping for tax percentage or tax codes and filters for deductible input tax only.
Note • This program prints all tax codes in the BSET table. You need to exclude the nontaxable code by yourself. • For SAP document, each invoice should contain only 1 vendor because the VAT in report displays 1 transaction for in 1 invoice. • If tax invoice date over 6 months, report will be generated separately by tax month of document date in order to be submitted additionally. If under or within 6 month, the report will be generated transactions include in that tax month accordingly tax law. In this release, the VAT report displays all VAT transactions including manual entry transaction from G/L account. • When you post the Tax transaction from General Ledger Accounting Posting, there is no vendor’s information available. Therefore, you are required to enter vendor's name at long text of tax line items (G/L only) • The VAT report shows transactions for invoice and the down payment clearing of that invoice in two lines. It does not combine into one line as one tax invoice. • Vat in report can not total the column “tax claim” in case of having tax average of tax claim and unclaimed because the attribute of field “user defined field x” is defined as character. • You can run the VAT report only one business place/branch at a time.
3.2.3.2 Value Added Tax—Output Tax Report (RFUMSV00) Output tax report will display the VAT transactions that company issue the tax invoices to the VAT registered customers when selling goods or services. Output tax will occur at the time the goods is sold or services is paid. In Thailand, every 15th of next month, the company has to submit the VAT report for the current calendar month.
Output tax will be reported at the branch level for each month according to Thai legal requirement. Menu Path From the SAP Easy Access Screen choose: Accounting → Financial Accounting → General Ledger→ Reporting → Tax report → Thailand → Advance Return for Tax on Sales/Purchases Selection Screen September 2000
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set Parameter as the follows: Company Code Document Number Fiscal Year General Selections Posting date 01.01.2000 Reference number Further selections Tax on sales/purchases code ≠ OX to Business place xxxx Select output tax Output Control Read address data Output List Output lists Display Variant Output tax: Line items xxxxxxxx Output tax: Total xxxxxxxx Posting Parameters Do not update documents
to to to to 31.01.2000 (select tax data in each tax month) to (*must Exclude non-taxable tax code)
Configure Configure
Configure variant as the same of legal output tax report by •
Assign field: Document date, Reference, Customers name 1-4,Tax base amount, Tax amount, etc.
•
Define sorting, grouping and filter as needed. For example, ascending sorting for document date and reference, grouping for document type.
Note • This program will print all tax code that generated into BSET. Users have to set nontaxable code exclude in parameter by own self. • For SAP document, each invoice should contain only 1 customer because the report will display 1 transaction in 1 invoice. • The VAT report is also presenting the VAT transaction from the G/L posting. • To post the VAT transaction via the G/L, you need to use the ‘long text’ field of the customer line item to store your customer’s name. • The VAT report displays the transaction of invoice and down payment clearing in two separated line items. It does not combine into one line tax invoice. • You can run VAT report only one business place/branch at a time.
3.2.3.3 Value Added Tax—Post to Tax Payable account (RFUMSV00) You can post tax transactions to a taxable account by generating the batch input session. See SAP R/3 implementation document. After that you need to post this taxable account to the “Revenue Department” vendor to process a payment. Menu Path From the SAP Easy Access Screen choose: Accounting Financial Accounting General Ledger Reporting Tax report Thailand Advance Return for Tax on Sales/Purchases Selection Screen September 2000
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Set Parameter as the follows: Company Code Document Number Fiscal Year General Selections Posting date 01.01.2000 Reference number Further selections Tax on sales/purchases code ≠ OX to Business place xxxx Select output tax Select input tax Tax Payable Posting Batch input session required Posting document Type Posting date Posting period Alternative tax payable acct Due date of the tax payable Session name RFUMSV00 Process session immediately Run deadline Time for processing 00:00:00 Output Control Read address data Output List Output lists Display Variant Output tax: Line items xxxxxxxx Output tax: Total xxxxxxxx Input tax: Line items xxxxxxxx Input tax: Total xxxxxxxx Posting Parameters Update documents: Update run
to to to to 31.01.2000 (select tax data in each tax month) to (*must Exclude non-taxable tax code)
Configure Configure Configure Configure
Note: • • •
The output lists can be suppressed if you do not intend to re-print the detail tax report. This program can be run for only one business place/branch at a time. You should select ‘update document’ if you want to post to the tax payable account.
3.3 Withholding Tax 3.3.1 General Information The handling of tax deduction is applied to all registered companies in Thailand including the foreign person or company who generate the assessable income in Thailand. The payer shall deduct tax from the assessable income according to the Thai revenue code and issue a certification of tax deduction. At the end of month or within 7 days of the following month, the company is required to submit withholding tax reports to the revenue department. September 2000
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The SAP R/3 System provides two procedures for processing withholding tax: Withholding tax and extended withholding tax. However the Country Version Thailand in release 4.6C is using only the Extended withholding tax to handle the Thai withholding tax requirements.
3.3.2 Customizing Withholding Tax Description The following Customizing settings are required to handle the Thai withholding tax requirements. Please, as well, refer to the standard documentation on the Extended Withholding functionality. Customizing Tables 1. Activate Extended Withholding Tax The Country Version Thailand is using the Extended Withholding tax procedure to handle both withholding in Account Receivable and Accounts Payable. Therefore you need to activate the extended withholding tax of your company code. Screen to activate extended withholding tax Company Code Company Name TH01 Country Template Thailand
Extended W/Tax
Menu Path IMG Financial Accounting Global Settings Company Code Activate Extended withholding tax 2. Check Recipient Types The Country Version Thailand uses the recipient type to identify which withholding tax form number the system should use to print a certificate. Therefore in the Customizing SAP has predefined the recipient type according to the Thai withholding tax form number and assigned it to the predefined withholding tax type as following. Screen to maintain recipient types Vendor types of recipient for withholding tax types WTX Type Recipient Type Text 01 02 Phaw.Ngaw.Daw. 02 01 03 Phaw.Ngaw.Daw. 03 01 53 Phaw.Ngaw.Daw. 53 01 54 Phaw.Ngaw.Daw. 54 11 02 Phaw.Ngaw.Daw. 02 11 03 Phaw.Ngaw.Daw. 03 11 53 Phaw.Ngaw.Daw. 53 11 54 Phaw.Ngaw.Daw. 54
These recipient types also should be filled when you maintain the vendor withholding tax master data. Menu Path IMG Financial Accounting Global Settings Withholding TaxExtended withholding Tax Basic Settings Check Recipient Types September 2000 24
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3. Define income types The following income types have been predefined in the system according to the income type on the tax certificate. Income Types 1000 1100 1200 1300 14A 14B 14B1 14B2 14B3 14B4 1500 1600 1700 1800 3000 3500 3600 3700 3800 5402
Text Others 40(1) Salary, Wage, Per diem, Bonus 40(2) Fee, Brokerage, Discount 40(3) Goodwill, Copyright 40(4)(A) Interest on bonds, Deposits 40(4)(B) Dividend 40(4)(B)(a) Div.fr.Corp.Income tax 30% 40(4)(B)(b) Div.fr.Invest.Zone35(2)=1/2 40(4)(B)(c) Div.fr.Corp.Income tax 10% 40(4)(B)(d) Icom.except (a)(b) or (c) 40(5) Property on Hire, Hire-purchase 40(6) Liberal Professions:Laws,Arts,etc 40(7) Contract of work 40(8) Business Commer.Agri.,Indus,Trans Others - 3Tre 40(5) Property on Hire, Hire-pur - 3Tre 40(6) Liberal Professions:Laws,Art - 3Tre 40(7) Contract of work - 3Tre 40(8) Business Commer.Agri.,Indus- 3Tre According to section 70 bis.
Menu Path Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Basic Settings → Check Income Types 4. Withholding Tax Types The withholding tax type is used to control the essential calculation procedure for the extended withholding tax. It as well controls when the withholding tax amount should be posted: at the invoice posting or at the payment posting.
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Define Withholding Tax Type for Invoice Posting Calculation Base amount Net amount Base amount reduction Post W/tax amount Accumulation Type No accumulation Acc. w/tax to max. Informatn.for regional wth. Region
Rounding Rule W/tax comm. Round
Control data W/tax base manual Manual w/tax amount No cert. Numbering Define minimum/maximum amounts Base amount Withholding Tax amount W/tax code level W/tax code level
Menu Path Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax→ Calculation → Wtihholding tax type → Define withholding tax type for invoice posting •
Define Withholding Tax Type for Payment Posting Calculation Base amount
Rounding rules
Cash Discount
Net amount Post w/tax amount Accumulation Type No accumulation Combine accum. Acc. w/tax to max.
W/tax comm. Round C/disc per W/tx Control Data W/tax base manual W/tax for payments Manual w/tax amount No cert.numbering Self-w/holding W/tax alrdy w/hd Information for regional withholding tax Region Define minimum/maximum amounts Base amount Withholding tax amount W/tax code level W/tax code level Central invoice Withholding tax amount No centr. invoice Min. base amnt check at doc. invoice level Menu Path Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Calculation → Wtihholding tax type → Define withholding tax type for payment posting •
Assign Condition Type to Withholding Tax Type This step is to set the withholding tax type for the account receivable with the condition type set from the SD. It is only for the withholding tax at the payment posting. The transaction posted from the SD is using the condition technique to get the withholding tax information. Please refer to the standard documentation about pricing in the SD. Withholding tax type R1
Description A/R-No centr.inv.& Chck min.base amt
Condition XXXX
Menu Path September 2000
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Thai Localization 4.6C – User Manual IMG → Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Calculation → Withholding tax type → Assign Condition Type to Withholding Tax Type
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Thai Localization 4.6C – User Manual 5. Withholding Tax Codes The withholding tax code determines the withholding tax percentage and income type. To maintain withholding tax code, you need to maintain the following information: • • • •
Tax codes Income types Tax percentage Posting indicator Setting- Deduct At payment General Data Withholding Tax Type 11 W/tax code xx 10% Deduct at pay Base Amount Posting Percentage subject to tax 100% Post. Indic. 1 Calculation Reporting Information With/tax rate 10% Income type xxxx
Off. w/tax key
Setting- Gross up General Data Withholding Tax Type 11 W/tax code xx 10% Gross-up Base Amount Posting Percentage subject to tax 100% Post. Indic. 2 Calculation Reporting Information With/tax rate 10% Income type xxxx
Off. w/tax key
Setting- One Cycle Gross up-- must define 2 withholding tax types General Data Withholding Tax Type 11 W/tax code xx Base Amount Percentage subject to tax 100% Calculation With/tax rate 10%
10% OneGross-up Off. w/tax key Posting Post. Indic. 3 Reporting Information Income type xxxx
General Data Withholding Tax Type 12 W/tax code xx Base Amount Percentage subject to tax 10% Calculation With/tax rate 10%
10% OneGross-up Off. w/tax key Posting Post. Indic. 1 Reporting Information Income type xxxx
Menu Path Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Calculation → Withholding tax Codes → Define withholding tax code 6. Maintain minimum and maximum amount In this transaction, you need to maintain the minimum base amounts for the withholding tax code e.g. 500 Bath per contract. September 2000 28
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Minimum/maximum amount per withholding tax code W/tax type W/tax Code Valid from Currency 01 01 dd.mm.yy THB Country TH W/tax type 01 W/tax Code 01 Currency THB Valid from dd.mm.yy Minimum w/tax amount Minimum base amount 500.00 Maximum w/tax amount W/tax base exem. amount Menu Path Financial Accounting Global Settings Withholding Tax Extended withholding Tax Calculation Minimum and Maximum Amount Maintain min/max amounts for withholding tax codes 7. Assign withholding tax type to company code To assign the withholding tax type to the company code TH01 01 Company Code Withholding tax type Recipient type Vendor data Validity Period Withholding tax agent W/tax obligated from dd.mm.yy Oblig.to w/tax until dd.mm.yy W/tax number Customer data Validity Period W/tax obligated from dd.mm.yy Oblig.to w/tax until dd.mm.yy Subject to w/tx Self-withhldg Menu Path IMG Financial Accounting Global Settings Withholding Tax Extended withholding TaxCompany Code Assign withholding tax type to company code 8. Define Accounts for withholding tax To define account code used for the automatic withholding tax posting. • Define Accounts for Withholding Tax to be Paid Over (transaction: WIT) • Define Accts for W/hold. Tax for "Gross.Up" Offsetting Entry (transaction: GRU) • Define Accounts for Self-Withholding Tax (transaction: OPO) • Define Accounts for Withholding Tax Offsetting Entry (transaction: OFF) Menu Path IMG Financial Accounting Global Settings Withholding Tax Extended withholding Tax Posting Accounts for Withholding Tax 9. Sequential Numbering for Withholding tax To set withholding tax sequential numbering used on the withholding tax form. Menu Path IMG Financial Accounting Global Settings Withholding Tax Extended withholding Tax Posting Certificate Numbering for Withholding Tax •
Define Numbering Groups Number Group Texts TH0102 Withholding Tax Form No. 2
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Withholding Tax Form No. 3
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Thai Localization 4.6C – User Manual Menu Path IMG Financial Accounting Global Settings Withholding Tax Extended withholding Tax Posting Certificate Numbering for Withholding Tax Define Numbering Groups •
Define Number Ranges This number range applies for month Numbering Group No From number 01 0100000001 02 0200000001
TH0102 To number 0199999999 0299999999
Current number
Ext
Menu Path IMG → Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Posting → Certificate Numbering for Withholding Tax → Define Number Ranges •
Assign Numbering Concept to Company Code Country. Note: For the Country Version Thailand, the system uses only numbering concept option 4:
“K004”. Country TH
Name Thailand
Concept K004
Menu Path IMG → Financial Accounting Global Settings → Withholding Tax → Extended withholding Tax → Posting → Certificate Numbering for Withholding Tax → Assign Numbering Concept to Company Code Country •
Numbering Concept Option 4: Assign Numbering Group To set number group for each business place and each recipient type. You have to set the numbering according to your company code, branch, recipient type and number group. Company Code TH01 TH01 TH01 TH01
Business Place 0001 0001 0001 0001
Recipient Type 02 03 53 54
Number Group TH0102 TH0103 TH0153 TH0154
Menu Path Financial Accounting Global Settings→Withholding Tax→Extended withholding Tax→ Posting→Certificate Numbering for Withholding Tax→Numbering Concept Option 4: Assign Numbering Group
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3.3.3 Withholding Tax Calculation and Posting 3.3.3.1 Discount Amount in Partial Payment Description According to the Thai law withholding tax should be calculated from base amount after the deduction of VAT and trader discount. In case of the partial payment with “DISCOUNT”, the withholding tax must be proportional deducted for discount before calculating for the withholding tax. With the standard outgoing payment function, the system does not recognize the partial discount from the partial payment. Therefore in the Country Version Thailand, you need to use the function of Payment request (transaction: F-59) to have a partial discount calculated and posted by the system. Then you can make a normal payment for that payment request. Note The standard payment program generates a discount items only at the clearing procedure. Transaction Entry 1. Create Payment request (F-59) for each partial payment. 2. Make a payment (outgoing/automatic) for the payment request. Menu Path From the Easy Access Screen Choose: Accounting→Financial Accounting→Accounts Payable→Document Entry→Payment Request Customizing Tables •
Define Alternative Reconciliation Account for Vendors Standard R/3 provides special G/L indicator “P” for payment request
Menu Path IMG→Financial Accounting→Accounts Receivable and Accounts Payable→Business Transactions→Postings with Alternative Reconciliation Account→ Define Alternative Reconciliation Account for Vendors Transaction: OBXT Note The payment request is only used when there is a cash discount for the partial payment
3.3.3.2 Post Withholding Tax Amount with Exchange Rate of Bank of Thailand Description According to the Departmental Instruction no. 71/254 that prescribed about exchange rate for business must use the rate of previous day that prescribe by Bank of Thailand for withholding tax. Example: Bank and Withholding Tax Accounts September 2000
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For the payment transactions, the system recognizes 2 exchange rates: one rate for bank accounts and the other rate for withholding tax account For example: Vendor-A 1,000 USD, exchange rate = 30 Pay at fixed rate 35.00/usd withholding tax 10% Vendor-B 2,000 USD, exchange rate = 30 Pay at fixed rate 38.00/usd withholding tax 10% At payment exchange rate at previous day = 40.00/usd Foreign Curr. Local Curr. Debit Accounts Payable-A 1,000.00$usd 30,000.00 Baht (1,000 x 30.00) Debit Gain/Loss on Exchange rate 5,500.00 Baht Credit Bank Account 900.00$usd 31,500.00 Baht (1,000 – (1,000x10%)) x 35 Credit Withholding Tax 100.00$usd 4,000.00 Baht (1,000 x 40 x10%) Foreign Curr. Local Curr. Debit Accounts Payable-B 2,000.00$usd 60,000.00 Baht (2,000 x 30) Debit Gain/Loss on Exchange rate 16,400.00 Baht Credit Bank Account 1,800.00$usd 68,400.00 Baht (2,000 – (2,000 x 10%)) x 38 Credit Withholding Tax 200.00$usd 8,000.00 Baht (2,000 x 40 x 10%) This release 4.6C the system allows you to define a new exchange rate type for each withholding tax type. You should maintain the rates of this exchange rate type everyday. If you do not define a new exchange rate type, the system will automatically picks up the rate from the standard exchange rate. Customizing Tables •
Check exchange rate types To create a new exchange rate type for withholding tax calculation. ExRt Usage Ref.crcy Buy.rt.at Sell.rt.at xxxx Bank of Thailand Rate
Inv
EMU Fixed
Menu Path IMG →General Settings →Currencies →Check exchange rate types •
Define translation ratios for currency translation To maintain ratio in each currency of new exchange rate type that you created. ExRt xxxx
From To Valid From Ratio (from) Ratio (to) USD THB 01.01.2000 1 1
Alt.ERT
Menu Path IMG →General Settings →Currencies →Define translation ratios for currency translation •
Enter exchange rates (OB08) To maintain the exchange rate of new exchange rate type that you created in each day. ExRt Valid From Indir.Quot Ratio(from) From Dir. Quot. Ration (to) To Xxxx 04.01.2000 X 1 USD = 46.55559 X 1 THB Xxxx 03.01.2000 X 1 USD = 46.89999 X 1 THB Xxxx 02.01.2000 X 1 USD = 47.45678 X 1 THB
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X
1 USD = 47.56789
X
1 THB
Menu Path IMG General Settings Currencies Enter exchange rates NOTE: Please maintain the date of the exchange rate by using the Announcement Date of the Bank of Thailand. Do not use the date of the Reference Exchange Rate. For example, if you want to post the transaction on January 15, 2000, you should enter the exchange rate date with ‘January 15, 2000’ and the rate that the Bank of Thailand announces on January 15, 2000, even though this rate is the average rate from January 14, 2000. •
Assign withhold tax exchange rate for each withholding tax type This step defines exchange rate type for withholding tax type. To use in withholding tax calculation. Alternative Exch. Rate Type for Withholding Tax Calculation Wth.Tax Type Name 01 Invoice Posting 02 Invoice Posting (one cycle grossing up) 11 Payment Posting 12 Payment Posting (one cycle grossing up) R1 A/R-No centr.inv.& Chck min.base amt
Exc. Rate Xxxx Xxxx Xxxx Xxxx
Menu Path IMG Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Withholding Tax Type Define Exchange rate type for Withholding Tax Type •
The following information should be maintained in the vendor master: • Assign one or more withholding tax type • Assign form number (i.e. 2, 3, 53 or 54) into the recipient type. The recipient type represents the tax form (Phaw. Ngaw. Daw. Form). • The ‘Liable’ flag should be marked. Vendor xxxxxx Withholding Tax Information W/tx Type W/tx code Liable Recipient Type 01 54 02 54 Limitation: Each vendor code should have only one recipient type. There is not validation check provided by the system. Menu Path From Easy Access Screen choose: Accounting Financial Accounting Accounts Payable Master Records
3.3.3.3 Check Minimum of Withholding Tax Amount in Posting Description September 2000
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In Thailand, if the assessable income in one contract is less than 500 Baht, the deduction of the withholding tax is not required. The minimum check can be performed at both invoice and payment posting depending on where the withholding tax is posted. Case I. Checking minimum of withholding tax amount for invoice posting •
If you set the minimum amount check at the invoice posting, the system will check the amount of each invoice amount whether the amount is over and equal 500 Baht.
Case II. Checking minimum of withholding tax amount for payment posting •
If you set the minimum amount check at the payment posting, the system will check the total amount of selected invoices to be paid. If the total invoice amount is equal or more than 500 Baht, even though the total paid amount is not more than 500 Baht, the system will calculate/post the withholding tax from the paid amount of each invoice. Example 1:Total invoice amount is more than 500 Baht, but the total paid amount is less than 500 Baht Invoice No. 0001 No. 0002 No. 0003
Invoice amount 100.00 100.00 600.00
Paid amount 100.00 100.00 200.00
Withholding Tax 10% 10.00 10.00 20.00 (10% of 200)
Example 2: Total invoice amount is 500 Baht and the total paid amount is 500 Baht Invoice Invoice amount Paid amount Withholding Tax 10% No. 0001 100.00 100.00 10.00 No. 0002 100.00 100.00 10.00 No. 0003 200.00 200.00 20.00 No. 0004 100.00 100.00 10.00
In case of the foreign currency transaction, the system calculates the withholding tax from the translated base amount translated in the local currency, not directly from the foreign currency amount. Customizing Tables •
Define Withholding Tax Type for Payment Posting To define minimum/maximum amounts in each withholding tax type by selecting “Min.base amt check at doc.invoice level” Menu Path Financial Accounting Global Settings Withholding Tax Extended withholding Tax Calculation Withholding tax type Define withholding tax type for payment posting See maintain withholding tax type for payment posting in the Customizing withholding tax
•
To define minimum base amount per withholding tax code. Menu Path IMGFinancial Accounting Financial Accounting Global Settings Withholding TaxExtended Withholding TaxCalculation Minimum and Maximum Amounts Define Min/Max Amounts for Withholding Tax Codes See define min/max amounts for withholding tax code in the Customizing withholding tax
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Note: Do not define minimum base amount for withholding tax code of one cycle gross up.
3.3.3.4 Use Paid Condition in Withholding Tax Posting Description The extended withholding tax provides the calculation method for handling 4 paid conditions in Thailand. You need to enable the posting indicator of the withholding tax code. 1. Deduct at payment 2. One cycle grossing up (Offsetting) 3. Grossing up 4. Others--not specified or free calculation or manually assigned Example: Advertising Fee 1,000.00 Baht, WTH 3% for one-cycle grossing up WTH amount First cycle = 1,000 x 3% = 30 WTH amount Second cycle = 30 x 3% = 0.90 Final withholding Tax = 30 + 0.90 = 30.90 For the 'one-cycle grossing up', you have to enter 2 withholding tax types with specific Customizing and this amount will be offset to the expense account. Customizing Tables • • •
•
Define Withholding Tax Type. See maintain withholding tax type in the Customizing withholding tax. Define Withholding Tax Code. See maintain withholding tax code in the Customizing withholding tax. One cycle gross up • Define withholding tax 2 Types (Please see maintain withholding tax type in the Customizing withholding tax) • Define Withholding Tax code for each withholding tax types (Please see setting one cycle gross up of withholding tax code in the Customizing withholding tax) Vendor Master has to be assigned with these two withholding tax types and codes.
In release 4.6C the Country Version Thailand uses posting indicator as a paid condition. In case of one cycle gross up, the paid condition has a further checking in the reporting tool.
3.3.4 Withholding Tax Numbering Description When company makes a payment to the vendor, the company has to withhold tax from the payment amount with the rate according to the income type, and issue a tax certificate for vendor/payee. A tax certificate issued for the vendor/payee has to be in the right form as prescribed by the DirectorGeneral.
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Thai Localization 4.6C – User Manual The certificate form number can be determined by person/recipient type and income type from the revenue code. There are 2 numbers on each tax certificate. 1. Certificate numbering To assign a running number on the top corner of certificate form. In the case that a tax certificate is issued manually and entered into the system later, especially for the petty cash transaction or for the offline business process, the external number assignment should be used. For the Country Version Thailand, the certificate numbering is stored in the “BSEG-XREF3” field. Therefore for the case of external number assignment, you need to make sure that you enter an external in this field. 2. Sequential numbering Sequential numbering is used to sequence the issued certificates, which are separated by the withholding tax form number (Phaw. Ngaw. Daw. Form) and business place. This sequence number is also required to be shown on the tax certificate and reported on the tax report to the tax authority. The sequential number is stored in “WITH_ITEM-CTNUMBER”. There are two options for generating this sequential number. 1. Activated in the Customizing of withholding tax type. The certificate numbering in withholding tax type can be used for the sequential number for the Country Version Thailand. Please see withholding tax type in the Customizing withholding tax. 2. Generate at the reporting point by setting the following parameters during running report “RFIDYYWT” Numbering and Updating Test Run Activate number Number Range xx The Number Range Value is determined from the Customizing, the value of number range in this parameter is required for a dummy value. It does not use for generate sequential number in reports. See more detail in withholding tax reports. 3. Assign numbering concept option 4 to company code See Certificate Numbering for Withholding Tax in the Customizing withholding tax. Note: Must set only concept option 4 for Thailand
3.3.4.1 Withholding Tax Certificate Numbering Description In Invoice Posting You may require to post withholding tax with assign a sequential number and certificate number in invoice posting.
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Thai Localization 4.6C – User Manual The external certificate number should be entered in the ‘Reference 3’ – ‘BSEG-XREF3’ field at vendor line item. If this field is blank, the document number will be assigned automatically as an internal number in this field. In Payment Posting When you make a payment, the document number is automatically assigned as a withholding tax certificate number in the ‘BSEG-XREF3’ field of vendor line item. Note: If you want to enter an external number in the payment document, you can only manually change “BSEG-XREF3” field of vendor line item by using document change function. Customizing Tables • Define field “Reference specification 3” in part of general data of vendor line items as an optional field. Menu Path • IMG Financial Accounting Financial Accounting Global Settings Document Line Item Controls->Define Posting Keys • IMG Financial Accounting Financial Accounting Global Settings Document Line Item Controls->Maintain Field Status Variants
3.3.4.2 Withholding Tax Sequential Numbering Description There are 2 options to configure the system to run the withholding tax sequential numbering at invoice and payment posting.
3.3.4.2.1 Sequential by Customizing via IMG Generate a sequential numbering immediately after post an invoice or payment by Customizing Customizing Tables • Activate certificate numbering in withholding tax type. See define withholding tax type for invoice posting in the Customizing withholding tax. Menu Path IMG Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Calculation Withholding Tax Type Define Withholding Tax Type for Invoice Posting Note: If you do not want the system to generate sequential numbering, you can select No cert. numbering in part of control data
3.3.4.2.2 Sequential numbering in Reporting Generate sequential number at the reporting point by set parameter in “RFIDYYWT”. September 2000
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Thai Localization 4.6C – User Manual In case of you do not activate sequential number in the Customizing, you can let the system generate sequential number automatically when printing withholding tax report. You can assign the running number and issue date together when you are printing the certificate and report. Please see details in withholding tax reports.
3.3.5 Withholding Tax Reports Description The following withholding tax reports are required to be submitted to the revenue department. • Withholding Tax Certificate • Withholding Tax Form • Form no. 2 • Form no. 3 • Form no. 53 • Form no. 54 for foreigner • Special Account Tax Deduction and Remittance Report Standard version 4.6C has reporting tool for generate these reports.
3.3.5.1 Customizing 3.3.5.1.1 Configure the reporting tools according to general customizing •
The Country Version Thailand in release 4.6C provides two output groups in the Customizing Customizing View for the Withholding Tax Reporting Tool Proc.type Output gp Vers.Name STD CER W/TX CERTIFICATE & FORM No. 54 STD
REP
WITHHOLDING TAX REPORTING
Title 1 WITHHOLDING TAX CERTIFICATE FOR THAILAND & FORM NO. 54 WITHHOLDING TAX REPORTS FOR THAILAND
The following information shows the detailed configuration of the output group ‘CER’ and ‘REP’ in the Customizing.
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Thai Localization 4.6C – User Manual Process Type: STD; Output Group: CER Ctry-sp.w/hld name W/TX CERTIFICATE & FORM NO.54 Title 1 WITHHOLDING TAX CERTIFICATE FOR THAILAND & FORM NO. 54 Title 2 ACCOUNTS PAYABLE - PAYMENT DOCUMENTS reported doc. Vendor documents (according to W.T. posting time) open items Form name IDWTCERT_TH_DOM Form name IDWTCERT_TH_FRN Form title CERTIFICATE FOR DOMESTIC PERSON Form title CERTIFICATE FOR FOREIGNER DME file Format tree list title ERRORS AND WARNINGS list title COMPANIES list title VENDORS / WT TYPES AND CODES list title FI LINE ITEMS User Program Cert. Location No tax data No exemptn data Param.type Param.type Param.type Process Type: STD; Output Group: REP Ctry-sp.w/hld name Title 1 Title 2 reported doc. open items Form name Form name Form title Form title DME file Format tree list title list title list title list title User Program Cert. Location No tax data No exempt data Param.type Param.type Param.type
WITHHOLDING TAX REPORTING WITHHOLDING TAX REPORTS FOR THAILAND ACCOUNTS PAYABLE - ORIGINAL DOCUMENTS Vendor documents (according to W.T. posting time) IDWTREPT_TH_1 IDWTREPT_TH_2 WITHHOLDING TAX REPORT NO.2,3 AND 53 SPECIAL TAX ACCOUNT AND REMITTANCE ERRORS AND WARNINGS COMPANIES VENDORS / WT TYPES AND CODES FI LINE ITEMS
Menu Path IMG Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Withholding Tax Reporting (Generic) Define Output Groups
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3.3.5.2 Withholding Tax Certificate Form (for Domestic Person) Description When printing the Tax certificate by using the withholding tax reporting tool, you can let the system generate a sequential number automatically if the sequential number is not yet exist. The system is as well use the posting date or the selected date as the tax certificate issued date. The standard form “IDWTCERT_TH_DOM” is used for printing the following certificate forms: 1. Phaw. Ngaw. Daw. 2 - tax that withheld from personal income under Section 40(3) & (4) 2. Phaw. Ngaw. Daw. 3 - tax that withheld from personal income under Section 50(4) and Section 3 tredecim. 3. Phaw. Ngaw. Daw. 53- tax that withheld from companies income under Section 69 bis. and Section 3 tredecim. The tax certificate can be issued on the pre-printed form or blank paper depending on the company’s policy. You can tailor the delivered tax certificate template to match your company requirement by using SAP Smart Forms. See more detail about Smart Forms in the standard documentation. Menu Path IMGFinancial AccountingFinancial Accounting Global SettingsWithholding TaxExtended Withholding Tax Withholding Tax Reporting (Generic) Define Forms for Withholding Tax Reporting Customizing Tables •
Maintain form name “IDWTCERT_TH_DOM”. Each income type has to be printed at a specific line number in the tax certificate form. The line number is defined by parameters INCTYPE_n or INCTYPE_SEC3 for 3 tredecim. You must maintain these parameters with the income type. Note: When createing a new income type, you must define new income type into value of INCTYPE_n. You can define your own income type line on certificate by using the Smart Forms. To modify form, choose “IDWTCERT_TH_DOM” form in node “GLOBAL_DEFINITION”, tab screen 'Initialization'. The following coding has already been predefine in the system:*/////////////////////////////////////////////////////////////////////// * Note to user: Each income type has a specific line number in form. * You will need to maintain these parameters (INCTYPE_n) * when the new incometypes was introduced. */////////////////////////////////////////////////////////////////////// DATA:INCTYPE_1(99) VALUE '1100', INCTYPE_2(99) VALUE '1200', INCTYPE_3(99) VALUE '1300', INCTYPE_4(99) VALUE '14A', INCTYPE_5(99) VALUE '14B1', INCTYPE_6(99) VALUE '14B2', INCTYPE_7(99) VALUE '14B3', INCTYPE_8(99) VALUE '14B4', INCTYPE_9(99) VALUE '3500', INCTYPE_10(99) VALUE '1500,1600,1700,1800,3600,3700,3800', INCTYPE_SEC3(99) VALUE '3600,3700,3800'.
Menu Path September 2000
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Thai Localization 4.6C – User Manual Accounting Financial Accounting Accounts Payable Withholding tax General Withholding tax reporting (generic) •
Execute standard withholding tax tools by ABAP Program “RFIDYYWT”.
Selection Screen • The variant “SAP&TH_CERTDOM” is a predefined reporting variant for running withholding tax certificate for domestic person in Thailand. The parameters defined in this variant are as the following: Output Groups Process Type STD Output group CER Mandatory selections Country key TH Reporting period DD/MM/YY to General Selections Company code TH01 to Numbering and Updating Test run Number Range xx Activate numbering Overwrite cert. issue date
Output control and lists Exclude zero WT items List reversed docs separately Output lists Display Variant 1SAP Configuration FI line items Forms Form 1:CERTIFICATE FOR DOMESTIC PERSON
Print form 1 Output Device
You can define your own reporting variant by choosing ‘configuration’ in the output lists. The output list is the detail listing. The certificate is printed from ‘form 1’. You have to define output device for the form printing. Note: 1. Please select ‘test run’, if you do not want the system to generate the numbering and post the withholding tax payable to the revenue department. You have to select ‘activate numbering’ if you maintains ‘no certificate numbering’ in the Customizing. 2. If you do not select ‘test run’, • And select ‘activate numbering’ field, the ‘number range’ field becomes a required field. You can put any number range here, as dummy number range, but the system will use the number range that has been customized in the IMG. • The system will pop up the ‘post to revenue department’ screen. Please cancel this screen if you do not want to post the withholding tax payable to the revenue department now. 3. If you want to re-generate issuing date, you have to enter a date in the “overwrite cert. Issue date” field. Output Details in Certificate Form • Certificate Numbering • Company Tax ID • Vendor Tax ID • Sequential numbering • Income Type • Payment Amount • Amount in words • Issued Date
• • • • • • •
Company Name Company Address Vendor Name and Address Form Type Payment Date Withholding Tax amount Paid Condition
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3.3.5.3 Withholding Tax Form for Domestic Person (Phaw. Ngaw. Daw. 2, 3, 53) Description This tax certificate form is developed by a tool called SAP Smart Forms. The standard form “IDWTREPT_TH_1” can be used for printing the following form numbers: 1. Phaw. Ngaw. Daw. 2 - tax that withheld from personal income under Section 40(3) & (4) 2. Phaw. Ngaw. Daw. 3 - tax that withheld from personal income under Section 50(4) and Section 3 tredecim. 3. Phaw. Ngaw. Daw. 53- tax that withheld from companies income under Section 69 bis. and Section 3 tredecim. Menu Path IMG Financial Accounting Financial Accounting Global SettingsWithholding TaxExtended Withholding Tax Withholding Tax Reporting (Generic) Define Forms for Withholding Tax Reporting Transaction: “SMARTFORMS” Customizing Tables • Maintain form by enter form name “IDWTREPT_TH_1” Menu Path Accounting Financial Accounting Accounts Payable Withholding tax General Withholding tax reporting (generic) •
Execute standard withholding tax tools by ABAP Program “RFIDYYWT”.
Selection Screen • “SAP&TH_WTH_REP” is a predefined reporting variant for running withholding tax reports. The parameters defined in this variant are as the following: Output Groups Output control and lists Process Type STD Exclude zero WT items Output group REP List reversed docs separately Mandatory selections Output lists Display Variant Country key TH 1SAP configuration FI line items Reporting period DD/MM/YY to Forms Form 1:Withholding Tax Report No. 02, 03, 53 General Selections Company code TH01 to Print form 1 Numbering and Updating Output Device Form 2: SPECIAL TAX ACCOUNT AND REMITTANCE Test run Number Range xx Activate numbering Print form 2 Overwrite cert. issue date Output Device You can define your own reporting variant by choosing ‘configuration’ in the output lists. The output list is the detail listing. The withholding tax form1 is print out form no. 02, 03 and 53. Please do not select print form 2 if you don’t want to print special tax account and remittance report. You have to define output device for printing. Note: September 2000
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Thai Localization 4.6C – User Manual 1. Please select ‘test run’, if you do not want the system to generate the numbering and post the withholding tax payable to the revenue department. You have to select ‘activate numbering’ if you maintains ‘no certificate numbering’ in the Customizing. 2. If you do not select ‘test run’, • And select ‘activate numbering’ field, the ‘number range’ field becomes a required field. You can put any number range here, as dummy number range, but the system will use the number range that has been customized in the IMG. • The system will pop up the ‘post to revenue department’ screen. Please cancel this screen if you do not want to post the withholding tax payable to the revenue department now. 3. If you want to re-generate issuing date, you have to enter a date in the “overwrite cert. Issue date” field. Output Withholding Tax Form no. 2 (Phaw. Ngaw. Daw. 2) Withholding Tax Form no. 3 (Phaw. Ngaw. Daw 3) Withholding Tax Form no. 53 (Phaw. Ngaw. Daw 53) • • • • • • • • • • • • •
Company Name and Address Company Tax ID Tax Month/Year Sequential number Vendor Name and Address Vendor Tax code 1 Vendor Tax code 2 Payment date Income Type Withholding Tax Rate Payment amount Withholding Tax Amount Paid Condition
3.3.5.4 Withholding Tax Form for Foreigner—Phaw. Ngaw. Daw 54 Description The standard form “IDWTCERT_TH_FRN” can be used for printing form number 54 (Phaw. Ngaw. Daw. 54--tax withheld from foreign person/companies under section 70 and Section 70 bis.). This form has 2 parts, part one is Section 70 for assessable income under Section 40 (2), (3), (4), (5) or (6), and part two is Section 70 bis. for disposes of profit out of Thailand. The form is designed to be printed on the paper size ‘A4’. It contains the following information: -
Name and address of payer and payee
-
Withholding tax amount
-
Payment date
-
Exchange currency document number (from document short text)
- Amount in words This report is printing the withholding tax transaction of the recipient type “54”. September 2000
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Menu Path IMG Financial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding TaxWithholding Tax Reporting (Generic) Define Forms for Withholding Tax Reporting Transaction: “SMARTFORMS” Customizing Tables •
Maintain form by enter form name “IDWTCERT_TH_FRN”. Note: Part two of the form no. 54 is printed into report by define income type is “54*”. Menu Path From Easy Access Screen choose: Accounting Financial Accounting Accounts Payable Withholding tax General Withholding tax reporting (generic)
•
Execute standard withholding tax tools by ABAP Program “RFIDYYWT”.
Selection Screen • The variant “SAP&TH_CERTFOR” is a predefined reporting variant for running the withholding tax form number 54 for foreigner. The parameters defined in this variant are as the following:
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Output Groups Process Type STD Output group CER Mandatory selections Country key TH Reporting period DD/MM/YY to General Selections Company code TH01 to Numbering and Updating Test run Number Range xx Activate numbering Overwrite cert. issue date
Output control and lists Exclude zero WT items List reversed docs separately Output lists Display Variant 1SAP configuration FI line items Forms Form 2:CERTIFICATE FOR FOREIGNER Print form 2 Output Device
You can define your own your reporting variant by configuring in the output lists. The output list is the detail listing. The certificate is printed from ‘form 2’. You have to define output device for printing. Note: 1. Please select ‘test run’, if you do not want the system to generate the numbering and post the withholding tax payable to the revenue department. You have to select ‘activate numbering’ if you maintains ‘no certificate numbering’ in the Customizing. 2. If you do not select ‘test run’, • And select ‘activate numbering’ field, the ‘number range’ field becomes a required field. You can put any number range here, as dummy number range, but the system will use the number range that has been customized in the IMG. • The system will pop up the ‘post to revenue department’ screen. Please cancel this screen if you do not want to post the withholding tax payable to the revenue department now. 3. If you want to re-generate issuing date, you have to enter a date in the “overwrite cert. Issue date” field. Output Withholding Tax Form no. 54 (Phaw. Ngaw. Daw. 54)
3.3.5.5 Special Account Tax Deduction and Remittance Report Description This report is to show the totals of payment amount and withholding tax amount within a day. The program is selecting all withholding tax items that had been issued on month and year of tax reporting date in data selection, then grouping them together by date and separate into appropriate columns for Individual person and Cooperate. This report shall be printed monthly as a reference document for the revenue department and kept in the company. The purpose of the report is to show all payment documents with the withholding tax amount. Menu Path
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Thai Localization 4.6C – User Manual IMGFinancial Accounting Financial Accounting Global Settings Withholding Tax Extended Withholding Tax Withholding Tax Reporting (Generic) Define Forms for Withholding Tax Reporting Transaction: “SMARTFORMS”
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Thai Localization 4.6C – User Manual Customizing Tables •
Maintain form by enter form name “IDWTREPT_TH_2” • The personal tax ID and income type is used for determination. • Individual person: Tax ID must begin with 1XXXXXXXXX or 2XXXXXXXXX otherwise is corporate. • Section 3 tredecim: only specific Income type “35xx”, “36xx”, “37xx”, “38xx” which defined in form
Menu Path Accounting Financial Accounting Accounts Payable Withholding tax General Withholding tax reporting (generic) • Execute standard withholding tax tools by ABAP Program “RFIDYYWT” Selection Screen • The variant “SAP&TH_WTH_REP” is a predefined reporting variant for running the withholding tax reports. The parameters defined in this variant are as the following: Output Groups Process Type STD Output group REP Mandatory selections Country key TH Reporting period DD/MM/YY to General Selections Company code TH01 to Numbering and Updating Test run Number Range xx Activate numbering Overwrite cert. issue date
Output control and lists Exclude zero WT items List reversed docs separately Output lists Display Variant 1SAP configuration FI line items Forms Form 1:Withholding Tax Report No. 02, 03, 53
Print form 1 Output Device Form 2: SPECIAL TAX ACCOUNT AND REMITTANCE
Print form 2 Output Device
You can define your own reporting variant by configuring in the output lists .The output list is the detail listing. The withholding tax form 2 is used to print the special tax account and remittance report. You should not select ‘print form 1’ if you want to print only this report. You have to define output device for printing. If you do not want to generate the numbering, please select test run. Output • • • • • • • •
•
Company Name and Address Company Tax ID Issue Date Withholding Tax Amount in Section 3 of Individual Person Others Withholding Tax Amount of Individual Person Withholding Tax Amount in Section 3 of Corporate/Company Others Withholding Tax Amount of Corporate/Company Tax receipt number: The receipt from revenue department when submit withholding tax report and amount. This field will leave as blank. Amount: Summation of withholding tax amount per date Comment: Blank Total line
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3.3.5.6 Generate Invoice for Revenue Department Description With the withholding tax reporting tools, you can prepare invoices and make a payment to the revenue department with the amount of withholding tax that has deducted from your vendors during tax month. This report will post transaction to revenue dept. (as vendor) by clearing withholding tax items of withholding tax account (as G/L). The clearing must select for withholding tax items that have been issued certificates in that tax month. Menu Path AccountingFinancial AccountingAccounts PayableWithholding taxGeneralWithholding tax reporting (generic) •
Execute standard withholding tax tools by ABAP Program “RFIDYYWT”. You should post transactions to revenue department after printing all reports especially withholding tax form no. 2, 3, 53 or 54 and special tax account and remittance report to check details and the total of withholding tax amount that have to submit to revenue department. Using one of these variants: “SAP&TH_CERTDOM” or “SAP&TH_CERTFOR” or “SAP&TH_WTH_REP” and set parameters in this variant are the follows: Output Groups Process Type STD Output group REP/CER Mandatory selections Country key TH Reporting period 01/01/2000 to 31/01/2000 General Selections Company code TH01 to Numbering and Updating Test run Number Range Activate numbering Overwrite cert. issue date
Output control and lists Exclude zero WT items List reversed docs separately Output lists Display Variant 1SAP configuration FI line items Forms Form 1:Withholding Tax Report No. 02, 03, 53
Print form 1 Output Device Form 2: SPECIAL TAX ACCOUNT AND REMITTANCE
Print form 2 Output Device
Note: Please do not select test run, if you want to post to the revenue department. The reporting period should cover the date of tax month. •
In the popup screen of 'Post Invoice to Revenue Department', you need to enter the following parameters: - Vendor code for revenue department - Posting date - Document type - Posing key - Session name
Selection Screen See variant “SAP&TH_CERTDOM” or “SAP&TH_CERTFOR” or SAP&TH_WTH_REP” • Process Type • Output Group • Country Key • Reporting Period September 2000
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Company Code Exclude zero WT items List Reversed docs separately
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Batch Input and Invoice Post to Revenue Department.
4 Check Management It is common in Thailand to pay or receive payments with Check. There are 4 predefined payment methods in the Country Version Thailand. “A” is a check without cross. “B” is a check with “&CO” “C” is a check with “A/C Payee ” “T” is a transfer method For Country Version Thailand the form “F110_TH_CHEQUE00” can be used for the payment method “A”, “B” and “C”.
4.1
Check Payable
4.1.1 Outgoing Check Status Description You can use the Check Register to monitor the status of your outgoing checks. The status of ‘Active’, ‘Void’, ‘Encash’ are predefined in the system. You should set up ‘Sent ’ status additionally in to the system. Status ‘Active' ‘Void’ ‘Sent’ ‘Encash’
Descriptions Printed Check on hand Wasted check (Torn) or Incorrectly printed check Check is sent to vendor/received by vendor Check Encash by vendor
For each outgoing check you should maintain the check status. If the status is void, the void reason must be as well maintained. The procedure for maintain “Sent” status Most companies in Thailand monitor if their checks are still at the company or at the vendors. In this case, the ‘Sent’ status can be used when the checks have been sent out to the vendors. •
Run check register (RFCHKN10) via menu path Accounting Financial Accounting Accounts Payable Information System Reports for accounts payable accounting Payment transactions Check register and select items paid with line items
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Maintain “Sent” status for the sent check to the vendor. At the vendor line item of this payment, you should enter as well the send date in the format of '”Sent: dd/mm/yy” in the ‘text’ field (BSEGSGTXT).
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Thai Localization 4.6C – User Manual Menu Path Accounting Financial AccountingAccounts PayableInformation SystemReports for accounts payable accountingPayment transactionsCheck register and select items paid with line items Selection Screen Paying company code House bank Account ID Payroll checks General selections Bank key Bank account number Check number Currency Amount Output controls List of outstanding checks Additional heading Item paid
to to to to to to to to
Display Variant W/out line items With line items Output • Check number • Payment Document • Payment date • Payment Currency • Amount paid (FC) • Recipient • Void reason • Enc./Void date • Invoice Document number • Line item • Posting date • Invoice Currency • Invoice Amount in FC • Discount amount • Net amount • Text
4.1.2 Check Register Description The check register or the ‘RFCHKN10’ report can be used for the Country Version Thailand. The outgoing checks with the ‘Sent’ status and the send date maintained at the ‘text’ field can be shown as well on this report. Menu Path September 2000
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Thai Localization 4.6C – User Manual Accounting Financial Accounting Accounts Payable Information System Reports for accounts payable accounting Payment transactions Check register and select items paid with line items
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Thai Localization 4.6C – User Manual Selection Screen Paying company code House bank Account ID Payroll checks General selections Bank key Bank account number Check number Currency Amount Output controls List of outstanding checks Additional heading Item paid
to to to to to to to to
Display Variant W/out line items With line items Output • Check number •
Payment Document
•
Payment date
•
Payment Currency
•
Amount paid (FC)
•
Recipient
•
Void reason
•
Enc./Void date
•
Invoice Document number
•
Line item
•
Posting date
•
Invoice Currency
•
Invoice Amount in FC
•
Discount amount
•
Net amount
•
Text
4.2
Check Receivable
4.2.1 Check Received Entry Description
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Thai Localization 4.6C – User Manual Postdated check (PDC) is an acceptable payment medium in Thailand. The company that receives the PDC can only cash this PDC on the date specified on the check onwards. To handle the PDC requirement, you are recommended to use the Turkey B/E functions. Example: the customer issues a check to your vendor on November 15, 1999 (Current Date). However the date on the check is December 12, 1999. In this case the vendor has to keep this check until December 12, 1999 and then he can cash it. The accounting transactions when receiving check on the date, that is not yet a check due date: Debit Credit
Postdated Check Account Receivable
1,000.00
Deposit this check at your bank when obligations on the due date. Debit Bank 1,000.00 Credit Postdated Check
1,000.00
1,000.00
With the Turkey B/E function, you can keep tracking of your PDCs for the whole PDC’s life cycle. You can use the external number of B/E to maintain the ‘check number’. The check listing can be used to list all checks at a particular due date. Menu Path when receiving check from the customers Transaction SE43N enter SAP_ICC_THAILAND in area menu. Then select “Check Received Entry” or F-36 via Accounting Financial Accounting Accounts Receivable Document Entry Bill of exchange Payment Customizing Tables 1. Define Special G/L: Account determination for bill of exchange receivable Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions bill of exchange Receivable Post bill of exchange Receivable Define Alternative Reconcil. Acct for Bills/Exch.Receivable Special G/L: Account Determination 2. Define number ranges for collective documents Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions bill of exchange Receivable Post bill of exchange Receivable Define Number Ranges for Collective Documents - 01: post bill of exchange 3. Define bill of exchange portfolios Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions Bill of Exchange Receivable Post Bill of Exchange Receivable Define Bill of Exchange Portfolios 4. Define form for the Bill of Exchange. This SAPScript forms defined in this step is for listing data in the table “T001F”. Menu Path September 2000
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Thai Localization 4.6C – User Manual Transaction SM30 maintain V_T001F Company Code Program Name xxxx RFIDTRBOE1
Form ID Form F110_TR_BOE_BORD
After posting the incoming check (BoE), the form “F110_TR_BOE_BORD” is generated with the information as following: • The identification of the BoE (internal document number and internal document line number). • The BoE external number (Check number). • The amount of each BoE and the total amount of all posted BoE on this document. • The due date, the bank that will pay for the BoE and the bank account of the original drawee. • The respective transaction, e.g. payment, collection Output PstKy account
debit/Credit
reconcile accounts
description
09W 15
1,000.00 1,000.00-
125000
BoE Receivable
account receivable account receivable
SAPScript Transaction: Payment Company Code: TH01 - Country Template Thailand
Record no. Document no. 0100000013 1400000049
Item 001
Due date 01.03.2000
User: MANOPRASERTK Date: 01.03.2000 Time: 04:28:18 Account no. XXXXXX
Bank 1011123450
1 documents were processed with a total amount of
Amount 1,100.00
Currency THB
1,100.00 THB
Amount in words: ONE THOUSAND ONE HUNDRED
4.2.1.1 Check Processing Description To handle the PDC requirement in Thailand, you are recommended to use the following functions in the Turkey B/E functions: • • •
Presented to bank Cleared at bank Bounced at bank
Menu Path Transaction SE43N->enter SAP_ICC_THAILAND in area menu MENU: CHECK HANDLING THAILAND Transactions Posting September 2000
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Check Received Entry Check Processing Check Reversal
Transactions Listing • •
Reprint Transactions Listing
Select: Check Processing OR Transaction: FTR03
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4.2.1.1.1 Check Presented to Bank Description When check is due, you can send this PDC to the your bank to cash money. Menu Path Transaction SE43N enter SAP_ICC_THAILAND in area menu • Select “Check Processing” of Transactions Posting or • Directly call transaction “FTR03” or • Program “RFIDTRBOE1” Select presented to bank. Customizing Tables 1. Define number ranges for collective documents Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions bill of exchange Receivable Post bill of exchange Receivable Define Number Ranges for Collective Documents - 02: sent to bank - 03: sent to Vendor 2. Setting Present Bill of Exchange Receivable at Bank •
Maintain House Bank Details Define the G/L account as an interim account at the “Collection account” field in each house bank that you present the bill of exchange to Company Code TH01 Country Template Thailand House bank and account details House bank xxxxx xxxxxxxxxxxxxxxxxxxxxxxxxxx Account ID xxxxx Bank key Bank Country Bank account Control key Additional detailsfor bill of exchange presentation Minimum days Discount account Collection Account 1234567890 Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions Bill of Exchange Receivable Present Bill of Exchange Receivable at Bank Maintain House Bank Details Note: You can only assign one interim account to one bank account; otherwise the system will not be able to determine which bank account is the correct one. •
Define Bank sub-account
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Thai Localization 4.6C – User Manual The bank account used here should be the G/L bank account with the Open Item management and the line item display. It has to be the same account number as the collection account. It is as well called as ‘interim account’. ChAc Bank Account Usage INT 1234567890 Collection
Sp.G/L Customer recon.acct Bank subaccount for liability W 113112
Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions Bill of Exchange Receivable Present Bill of Exchange Receivable at Bank Define Bank Subaccounts Selection Screen General Data Company code xxxx Document date dd.mm.yy Posting date dd.mm.yy Transactions Present to bank Execute Selection Criteria Presented to bank Bill of exchange portfolio xxxxxxxxxxx Currency THB Execute Output Presented to bank User: I008221 Company code: TH99 - SAP Thailand Template Date: 29.02.2000 Bill portfolio: xxxxxxxxx Time: 10:36:54 No. Doc.no. Itm Year S Amount Curr. Bline date Ext. no. Bank key Customer 1 2000 W 1,100.00 THB 22.02.2000 1234567 1011123450 TH-C01 1 1400000049 This output list is an ABAP List Viewer (ALV) list which you can define column format by yourself. Select document number to be presented to the bank and execute. System pops up a screen to enter an interim account. Please enter G/L account as a bank subaccounts. Transaction: Presented to bank Company Code: TH01 - Country Template Thailand
Record no. Document no. 0200000000 1400000049
Item 001
Due date 01.03.2000
User: MANOPRASERTK Date: 01.03.2000 Time: 05:00:53 Account no. XXXXX
Bank 1011123450
1 documents were processed with a total amount of
Amount 1,100.00
Currency THB
1,100.00 THB
Amount in Words: ONE THOUSAND ONE HUNDRED
Accounting Document: September 2000
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Thai Localization 4.6C – User Manual Customer document (DA) 14000000490012000 Doc. number 1600000000 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0200000000 Cross-company n Doc.currency THB Itm PK Account Account short text Assignment Tx 1 40 113109 Bank 1 - customer payment 14000000490012000 2 50 113112 Bank 1 - collection 20000301
Amount 1,100.00 1,100.00-
4.2.1.1.2 Check Cleared at Bank Description When you are informed from your bank that your PDC is cashed or cleared, you can then precede the ‘Cleared at bank’ function. Menu Path Transaction SE43N enter SAP_ICC_THAILAND in area menu • Select “Check Processing” of Transactions Posting or • Directly call transaction “FTR03” or • Program “RFIDTRBOE1” Select Cleared at bank. Customizing Tables •
Define number ranges for collective documents Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions bill of exchange Receivable Post bill of exchange Receivable Define Number Ranges for Collective Documents -
04: Cleared at bank 05: Cleared at vendor
Note: Please make sure that the G/L account of your Bank Account, where you present this BoE, is created with the field status group not suppressing Business Area field. Selection Screen General Data Company code Document date Posting date Transactions Cleared at bank Execute
xxxx dd.mm.yy dd.mm.yy
Selection Criteria Cleared at bank September 2000
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1234567890 xxxxxxxxxxx THB
Output Cleared at bank User: MANOPRASERTK Company code:TH01 - Country Template Thailand Date: 01.03.2000 Bill portfolio: CHQR000001 Time: 05:28:02 Interim account: 113109 No. Doc.no. Itm Year S Amount Curr. Bline date Ext. no. Bank key Customer 4,318.68 THB 17.11.1999 1234567 1011123450 C01 1 1400000010 1 1999 W 2 1400000049 1 2000 W 1,000.00 THB 01.03.2000 1234567 1011123450 TH-C01 Select document number to be cleared (bank can collection from customer) and execute. System pops up a screen for a confirmation as “Do you want to continue process?” Customer document (DA) 14000000490012000 Doc. number 1600000001 Company code TH01 Fiscal year Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0400000000 Cross-company n Doc.currency THB Itm PK Account Account short text Assignment 1 19 TH-C01 Thai Customers for 2 40 113112 Bank 1 - collection 00000000
2000
Accounting document (AB) 14000000490012000 Doc. number 1000232 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0400000000 Cross-company n Doc.currency THB Itm PK Account Account short text Assignment 1 40 113104 Bank 1 - check clear 14000000490012000 2 50 113109 Bank 1 - customer payment 20000301
Tx
Amount 1,100.001,100.00
Tx
Amount 1,100.00 1,100.00-
4.2.1.1.3 Check Bounced (Returned) at Bank Description If the PDC has been presented to the bank, and the customer’s bank has refused to pay due to some reasons such as not enough money in the customer's bank account, invalid check, incorrect words on check, etc., This incoming payment should then be cancelled and get a new payment from the customer. Menu Path Transaction SE43N enter SAP_ICC_THAILAND in area menu • Select “Check Processing” of Transactions Posting or • Directly call transaction “FTR03” or September 2000
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Program “RFIDTRBOE1”
Select Bounced at bank. Customizing Tables 1. Define Special G/L: Account determination for bill of exchange receivable. To define special G/L for bounced/returned check and reconcile account. Menu Path Financial Accounting Bank Accounting Business Transactions Bill of ExchangeTransactions Bill of Exchange Receivable Post Bill of Exchange Receivable Define Alternative Reconcil. Acct for Bills/Exch.Receivable Special G/L: Account Determination
2. Define number ranges for collective documents Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions Bill of Exchange Receivable Post Bill of Exchange Receivable->Define Number Ranges for Collective Documents - 06: Check Bounced at bank - 07: Check Bounced at vendor 3. Define bill of exchange portfolios Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions Bill of Exchange Receivable Post Bill of Exchange Receivable Define Bill of Exchange Portfolios Selection Screen General Data Company code xxxx Document date dd.mm.yy Posting date dd.mm.yy Transactions Bounced at bank Execute Selection Criteria Bounced at bank Interim Account 1234567890 Bill of exchange portfolio xxxxxxxxxxx Currency THB Execute Output Bounced at bank Company code:TH01 - Country Template Thailand Bill portfolio: CHQR000001 Interim account: 113109
User: Date: Time:
MANOPRASERTK 01.03.2000 08:56:18
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Thai Localization 4.6C – User Manual No. Doc.no. 1 1400000010
Itm Year S Amount Curr. Bline date Ext. no. 1 1999 W 4,318.68 THB 17.11.1999 1234567
Bank key Customer 1011123450 C01
Select the document number of the bounced/returned check (bank cannot collection from customer) and execute. The system pops up a screen for entering B/E portfolio and the special G/L indicator for that bounced check. SAPScript Transaction: Bounced at bank Company Code: TH01 - Country Template Thailand
Record no. Document no. 0600000000 140000001
Item 0001
Due date 17.11.1999
User: MANOPRASERTK Date: 01.03.2000 Time: 09:10:24 Account no. 12345
Bank 1011123450
1 documents were processed with a total amount of
Amount 4,318.68
Currency THB
4,318.68 THB
Amount in words: FOUR THOUSAND THREE HUNDRED EIGHTEEN
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Customer document (DA) 14000000100011999 Doc. number 1600000002 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0600000000 Cross-company n Doc.currency THB Itm PK Account Account short text Assignment Tx Amount 1 19W C01 Thai Customers for 14000000100011999 4,318.682 40 113112 Bank 1 - collection 00000000 4,318.68 Customer document (DA) 14000000100011999 Doc. number 1600000003 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0600000000 Cross-company n Doc.currency THB Itm PK Account Account short text Assignment Tx Amount 1 09Y C01 Thai Customers for 14000000100011999 4,318.68 2 50 113109 Bank 1 - customer payment 20000301 4,318.68-
4.2.1.1.4 Check Reversal Description This transaction can be used to when there is a bounced/returned check and you are asked to re-send the same bounced check to be cashed at the bank again. See program documentation RFIDTRBOE2. Customizing Tables • Define number ranges for collective documents Menu Path Financial Accounting Bank Accounting Business Transactions Bill of Exchange Transactions bill of exchange Receivable Post bill of exchange Receivable Define Number Ranges for Collective Documents • • • • • • • • • •
01: Payment 02: Sent to bank 03: Sent to vendor 04: Cleared at bank 05: Cleared at vendor 06: Checks/Bill of Exchange bounced at bank 07: Checks/Bill of Exchange bounced at vendor 08: Removed from system 09: Removed from portfolio 10: Added to portfolio
Menu Path Transaction SE43N->enter SAP_ICC_THAILAND in area menu • Select “Check Reversal” of Transactions Posting or • Directly call transaction “FTR04” or • Program “RFIDTRBOE2” September 2000
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Select From “Bounced at bank/vendor” to “Present to bank” Selection Screen General Data Company code xxxx Document date dd.mm.yy Posting date dd.mm.yy Reverse posting From "Bounced at bank/vendor" to: Presented to bank Execute Selection Criteria From “Bounced at bank” to “Presented to bank” Interim Account 1234567890 Portfolio for bounced bills xxxxxxxxxxx Currency THB Sp. G/L ind. for bounced bills X Execute Output From "Bounced at bank" to "Presented to bank" User: MANOPRASERTK Company code: TH01 - Country Template Thailand Date: 01.03.2000 Bill portfolio: RETURNED01 Time: 10:15:48 Interim account: 113109 No. Doc.no. Itm Year S Amount Curr. Bline date Ext. no. Bank key Customer 4,318.68 THB 17.11.1999 1234567 1011123450 C01 1 1600000003 1 2000 Y Select document number that re-sent to bank and execute. The system pops up a screen for a Confirmation of “Do you want to continue processing?” Accounting document (AB) 14000000100011999 Doc. number 1000233 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0600000000 Cross-company n Doc.currency THB Rev.doc. for 1600000003 / 2000 Itm PK Account Account short text Assignment Tx Amount 1 19Y C01 Thai Customers for 14000000100011999 4,318.682 40 113109 Bank 1 - customer payment 20000301 4,318.68 Accounting document (AB) 14000000100011999 Doc. number 1000234 Company code TH01 Fiscal year 2000 Doc. date 01.03.2000 Posting date 01.03.2000 Period 03 Ref.doc. 0600000000 Cross-company n Doc.currency THB Rev.doc. for 1600000002 / 2000 Itm PK Account Account short text Assignment Tx Amount 1 09W C01 Thai Customers for 4,318.68 2 50 113112 Bank 1 - collection 00000000 4,318.68-
4.2.1.1.5 Reprint Transactions September 2000
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Thai Localization 4.6C – User Manual Description The report can be used to list all entered checks. Menu Path Transaction SE43N enter SAP_ICC_THAILAND in area menu • Select “Reprint Transactions” of Transactions Listing or • Directly call transaction “FTR05” or • Program “RFTR_BOE_REPRINT”
4.2.2 Listing Description This Listing can be used to list all check records.
Menu Path Transaction SE43N enter SAP_ICC_THAILAND in area menu • Select “Listing” of Transactions Listing or • Directly call transaction “FTR02” or • Program “RFIDTRWEKO” Selection Screen • • •
Enter a company code. In the Bill of exchange portfolio field, enter the names of the bill portfolios. To include cleared bills, select Cleared bills of exchange.
Output In the list, you can display each bill's history - a chronological list of all the system documents relating to it.
5 Petty Cash Description To set up the petty cash fund, firstly you need to estimate how much cash needed for disbursement during a specified period such as week or month, and then get the reimbursement from your supervisor or the authorized person in the finance department. For example: If you think that the amount of your petty cash fund is 10,000.00 Baht per week, you will then get reimbursed by check with this amount. Debit Petty Cash Credit Bank
10,000.00 10,000.00
During the period when the amount of money in petty cash fund is lower than a predetermined lower limit, your fund should be replenished. If the voucher system is used, the accounts debited on the September 2000
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Thai Localization 4.6C – User Manual replenishing voucher are those indicated by a summary of expenditures. The voucher is then recorded in the voucher register as a debit to the various expenses and asset accounts and credit to the Accounts Payable. For Example: Cashier paid 1,500.00 Baht for postage expense to ‘ABC’ vendor and 2,000.00 Baht for seminar expense to ‘Tax Center’ Vendor 1.
Debit Debit Credit
2.
Expenses-Postage Input Tax (7% x 1,500)
1,500.00 105.00
Petty Cash-ABC Co.
Debit Expenses-Seminar 2,000.00 Debit Input Tax (7% x 2,000) 140.00 Credit Withholding Tax (3% x 2,000) Credit
Petty Cash-Tax Center
1,605.00
60.00 2,080.00
After the petty cash fund has been replenished, the fund is restored to its original amount. As it is required by law that the company or business place needs to claim its VAT on the 15th and its Withholding Tax on 7th of next month, therefore each petty cashier needs to clear these expenses before those dates. When the cash on hand of each petty cashier does not reach a lower limit but it is time to report withholding tax, the petty cashier has to post all expense invoices. In release 4.6C, there are 2 solutions to handle the petty cash transactions: using Accounts Payable function or using Cash Journal Function. • •
Using Account Payable function by setting up petty cashier as a vendor Using Cash Journal Posting (Transaction FBCJ)
5.1 Using Account Payable function by setting up petty cashier as a vendor 1. When maintaining ‘Petty cashier’ vendor, you must select ‘individual spec.’. The system will then automatically pop up screen to enter the trader name and address during invoice entry. 2. Set the authorized profile for petty cashier. The authorization should not allow petty cashier to make payment in both automatic payment and outgoing payment The reasons that we should not allow petty cashier to make the payments are: • To make sure that only the supervisor or the authorized person can issue the check under the petty cashier’s name. • If petty cashier can make payment by herself, check will be created under individual payee as entered in the invoices, instead of petty cashier’s name. 3. 47)
Set up the petty cash fund for petty cashier by down payment request (transaction F-
4. Converse down payment request by making down payment post (transaction F-48) or automatic payment program by the authorized person 5. In the add-on version, the Country Version Thailand is using the B/E lower limit filed in the vendor master to store lower limit of petty cash fund. In the release 4.6C, you need to set September 2000 69
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Thai Localization 4.6C – User Manual up the lower limit amount by Sp. G/L indicator with posting key 39 (One-line posting, only statistical not noted item). 6. You can check the available amount by display ‘Account->Display Balance->Special G/L’ on each petty cashier vendor 7.
Enter expense transactions and the tax invoices by invoice posting (F-43), etc.
8. In case that the transaction is subject to withholding tax, you need to use the extended withholding tax function to post the withholding tax transaction at either invoicing point or payment point. The case of expense with withholding tax, SAP recommends to post withholding tax at the invoice posting. 9. Withholding tax certificate no. (external lot) has to be entered at the ‘reference 3’ field if it is issued manually. This is to keep records in the system for later withholding tax reporting (Tax reporting no. 2, 3, 53 or 54). If the withholding tax certificate no. is generated by the system, you can use the internal lot assignment. 10. Clearing invoice posting with ‘post with clearing’ of outgoing (Transaction F-51) should be used for every disbursement made from the fund. (when petty cashier paid the amount on hand) 11. If you want to post withholding tax at the payment posting, you should use ‘Post with clearing’ – transaction F-51, select outgoing payment, and select different posting for the amount created automatically by system 12. If you post withholding tax as the payment point, you need to enter the certificate number of the withholding tax certificate that you issue manually or automatically from the system. 13. When the amount of petty cash fund reaches the predefined lower limit, the fund needs to be replenished. The petty cashier has to request for the replenishment from the authorized person. The authorized person can check by displaying the total sheet, and then run the automatic payment to create a check for petty cashier.
Note: You have to control the lower limit of your fund manually. To create withholding tax certificate, you have to run report program RFIDYYWT.
5.2 Using Cash Journal Posting Description Cash journal is designed to manage a company’s cash transaction. For the requirement of Petty Cash in Thailand, you may use this Cash journal to manage your petty cash transactions. Customizing Tables •
Define Number Range Intervals for Cash Journal Documents
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Menu Path IMG Financial Accounting Bank Accounting Business Transactions Cash Journal Define Number Range Intervals for Cash Journal Documents •
Set up Cash Journal To set up a new cash journal for a company code. You should enter the appropriate data for the following fields: CoCode
CJ No.
G/L acct.
Curr
TH01
0001
100100
THB SA KR KZ DR DZ XXXX
DT
DT
DT
DT
DT Name
Authoriz.
Person1
Person2
Additional Text
B001
Note: See more details in standard document • G/L Account is a petty cash account. • Currency is a currency that you want to run the cash journal. • For the Country Version Thailand, the Additional text is applied to store the “business place / branch. However there is no validation check on this field, therefore you have to make sure by yourself that you enter a valid business place / branch code. Menu Path IMG Financial Accounting Bank Accounting Business Transactions Cash Journal Set Up Cash Journal
•
Create, Change, Delete Business Transactions.
To define accounting transaction type and G/L account for each expense and revenue with tax code. Co. Code Trans. Number Trans. Type G/L account Tax Code Trans. Name TH01 1 E 400000 V1 Expenses 10% • Accounting transaction type are delivered as following: E (Expense) R (Revenue) B (Cash transfer cash journal to bank) C (Cash transfer bank to cash journal) D (Customers-incoming/outgoing payment) K (Vendors-outgoing/incoming payment) Menu Path IMG Financial Accounting Bank Accounting Business Transactions Cash Journal Create, Change, Delete Business Transactions
•
Set Up Print Parameters for Cash Journal
In order to print cash journal and cash journal receipts, use has to set up print parameters for the corresponding print program per company code. •
•
For cash journal • Print program--RFCASH00 • Report variant—with entries FI_CASH_BB (Opening balance text), FI_CASH_EB (Closing balance text), FI_CASH_CF (C/F text), FI_CASH_SI (Signature text) For the cash journal receipts: • Correspondence type--SAPC1 Accounting document
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Thai Localization 4.6C – User Manual If you mark at the ‘Document Print Indicator’ – ‘AD’, the receipts are printed based on FI documents. If you do not mark at this indicator, the receipts are printed based on documents saved in the cash journal (cash journal documents). Menu Path IMG Financial Accounting Bank Accounting Business Transactions Cash Journal Set Up Print Parameters for Cash Journal
Note For more information see SAP R/3 documentation—Cash Journal Transaction Entry (FBCJ) Menu Path Accounting Financial Accounting General Ledger Document entry Cash journal posting •
Set receiving amount or opening posting by cash receipts for business transaction as follows:i)
“C”-cash received from bank. Accounting transactions as Debit Cash Credit Bank ii) “D”-cash received from customers. Accounting transactions as Debit Cash Credit Customer iii) “R”-revenue. Accounting transactions as Debit Cash Credit Output Tax Credit Bank •
Daily transactions entries a) Cash payments for business transaction as follows:i) “E”-expenses. Accounting transactions as Debit Expense Debit VAT Credit Cash ii) “K”-cash paid to vendors. Accounting transactions as Debit Vendor Credit Withholding Tax Credit Bank b) Cash receipts for business transaction as follows:i) “R”-revenues. Accounting transactions as Debit Cash Credit Output Tax Credit Bank ii) “D”-cash received from customers. Accounting transactions as Debit Cash Credit Bank c) Check receipts for business transaction has two steps as follows:i) “B”-banks. Accounting transactions as Debit Cash
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ii)
Credit Customers Print present check. SAPscript forms listing check to bank matching to “B” item. Accounting transaction as Debit Bank Credit Cash Note: your can print receipt/tax invoice from cash journal transaction by entering FI document number at the correspondence request
Limitation • Cash journal cannot be used for the one-time vendor/customer. • You also can not use the individual payee in Cash journal because there are no pop-up screen (BSEC table) to enter vendor name and address during cash journal processing • You cannot reverse document that posted from the cash journal. However there is some workaround solution by using the opposite tap-strip See also For more information, see the release information EnjoySAP Cash Journal or the SAP library under Accounting Financial Accounting Bank Accounting Payment Transactions Cash Journal
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6 Correspondence 6.1 Receipt/Invoice/Tax Invoice Printing--FI Description In Thailand, ‘Tax Invoice’ should be issued at different time for goods sales and services sales. For goods sales, the “tax invoice” has to be issued immediately when the product is sold. However for the service sales, when selling the service, you issue the ‘invoice’ to your customer. When your customer pays for the invoice, you will then issue “tax invoice” for him. In the add-on version, you can print ‘tax Invoice” for goods sales and ‘Invoice’ for service sales only in SD. In the release 4.6C, we include “Tax Invoice” or “Invoice” printing in FI. Additionally, you can print correspondence called “Receipt” from payment transaction. Correspondence for print “Tax invoices”, “Invoice”, “Invoice/Tax invoice”, “Receipt/Tax Invoice” or “Receipt” is printed from FI as following: 1. “Receipt/Tax Invoice” from Cash Journal 1. When using Cash journal to process cash receipt transaction, “Receipt/Tax Invoice” is printed from posted FI document. 2.
You must type name and address into long text of cash account line item as the follows: •
Line 1 and line 2 for Name 1 to Name 4. The length of each line is 70 characters, so you can type name 1, 2 into line 1 and name 3, 4 into line 2. •
Line 3 and line 4 for address.
3. The receipt/tax invoice number is printed from tax invoice number stored in the ‘reference document’ (BKPF-XBLNR) field. 2. “Receipt/Tax Invoice” from Down Payment In the case of goods sales or service sales where there is collection of advance payment, retention money, deposit or reservation fee, liability to value added tax shall arise at the instance before the goods or services are handed over. When creating a down payment request from SD, and releasing to FI, the status of FI document is posted as a noted item. You have to post down payment in FI-AR with reference to down payment request in SD, after receiving money from the customer. According to the Thai Law, when companies receive payment, they must issue tax invoices for down payment. Therefore, to complete integration for down payment process, the release 4.6C provides integration information from SD to FI. Transaction Entry: •
Request from SD
1. Down Payment Request from SD 2. Down Payment Post from FI (for clear SD-down payment request) •
Request from FI
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Using document number from down payment post for printing.
•
“Receipt/Tax Invoice” is printed on the header of the correspondence.
• The receipt/tax invoice number is printed from tax invoice number in the ‘reference document’ (BKPF-XBLNR) field. • If down payment request is created from SD, “Receipt/Tax Invoice” is printed with line items of material, same as invoice from SD. •
Down payment from FI, details are printed from extra text of correspondence.
• If document currency is foreign currency, this correspondence displays amount into two columns, foreign currency and local currency. 3. “Tax Invoices” from transfer Deferred VAT document Liability to value added tax on provision of services should arise when the service is received and the service is paid in full or in part. Therefore the company should issue tax invoice after receiving the payment from customer. Transaction Entry: 1. Entry deferred VAT transaction directly from FI or document posted from SD with deferred VAT code 2. Execute “J_1HDTAX”—transfer deferred VAT before or after payment transaction posted. Correspondence •
Use number of the transferred document for printing on the correspondence.
•
“Tax Invoice” is printed on the header of the correspondence.
• Tax invoice number is printed from the running number stored in the ‘reference document’ (BKPF-XBLNR) field.
Note • If you transfer deferred VAT of the document posted from SD, the line items of material are shown on the ‘Tax Invoice’, same as invoice from SD. • If you transfer deferred VAT of the document posted from FI, details are printed from extra text of correspondence. Therefore you should maintain detail information of your services in the extra text of correspondence. • When you post deferred VAT in foreign currency, the system allows you to transfer document only in local currency. Therefore the correspondence displays ‘value of service’, ‘tax amount’, ‘total amount’ and ‘grand total’ only in local currency. 4. “Invoice/Tax Invoice” from invoice with real VAT 1.
Printed Invoice/tax invoice from invoice posted with VAT code, such as 01
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Thai Localization 4.6C – User Manual 2. If you post down payment clearing, your tax invoice should be printed from the down payment clearing, not from the Invoice. Therefore you need to make sure that the ‘check box for down payment transaction’ is marked when your maintain the parameters of the correspondence print program. 3. Document number invoice or down payment clearing is used when printing the correspondence. 4. The invoice/tax invoice number is printed from the running number stored in the ‘reference document’ (BKPF-XBLNR) field. 5. If you transfer deferred VAT of the document posted from SD, the line items of material are shown on the ‘Tax Invoice’, same as invoice from SD. 6. If you transfer deferred VAT of the document posted from FI, details are printed from extra text of correspondence. Therefore you should maintain detail information of your services in the extra text of correspondence. 5. “Receipt” Transaction Entry: •
Make incoming payment transaction
Correspondence 1. Use payment document number for printing. 2. “Receipt” is printed on the header of the correspondence. 3. Receipt number is generated from number range that assigned to the lot number in the Customizing. This running number is per number group and per company. 4. The “Receipt” is using the generated number from the receipt lot. However the “Receipt/Tax Invoice” number is using the tax invoice number stored into ‘reference document’ (BKPF-XBLNR) field. 5. Detailed items displays on the ‘Receipt’ is from the payment and corresponding invoices as follows: Invoice number, invoice date, invoice amount, payment amount and total payment amount include VAT. 6. “Invoice” is printed from only the invoice with deferred VAT. • If you post an invoice from SD with a full payment, when printing correspondence, the line items of material will be printed, same as invoice. However if the invoice has not been paid or partially paid, material line items will not be displayed in detail. The system shows only the total line of the service value and VAT . •
If document posted from FI, details are printed from extra text of correspondence.
• If document currency is foreign currency, this correspondence displays amount into two columns, foreign currency and local currency.
Customizing Tables •
Create receipt lot
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At this step, you define the receipt lot for generating a number range for your company code Menu Path IMG Financial Accounting Accounts Receivable and Accounts Payable Business Transactions Incoming Payments Manual Incoming Payments Outgoing Payment Notices Create Receipt Lot •
Maintain number range After creating the receipt lot, you need to assign receipt lot to number group. Menu Path IMG Financial Accounting Accounts Receivable and Accounts Payable Business Transactions Incoming Payments Manual Incoming Payments Outgoing Payment Notices Assign Receipt Lots to Number Ranges
•
Define correspondence type If you define your own correspondence type, please make sure that the 'Doc. necessary' field is marked. If you want to use the existing correspondence type from the system, please choose the one with the 'Doc. necessary' field marked. Menu Path IMG Financial Accounting Financial Accounting Global Settings Correspondence->Define Correspondence Type
•
Assign programs for correspondence type In this step, you have to assign your ‘company code’ to the correspondence type, the ‘J_1HKORD’ program and your correspondence variant. Correspondence Variant Attributes
•
At Output Control, you must select Display taxes on sales/purch. for print record that relate to VAT
•
Enter ‘receipt lot number’ (RCT_LOT) for the receipt running number (ONLY for the receipt, NOT for the Receipt/Tax Invoice).
•
Select check box for down payment clearing transaction (CHECK_DP – Skip invoice with DP related). This parameter indicates that the system shall read only the down payment clearing document, instead of reading both invoices and down payment clearings. Menu Path IMG Financial Accounting Financial Accounting Global Settings Correspondence Assign Programs for Correspondence Type
•
Define form name for correspondence print At this step, you assign “J_1H_DOC_TH_04” layout set to your company code and ‘J_1HKORD’ program. Menu Path IMG Financial Accounting Financial Accounting Global Settings Correspondence Define Forms Names for Correspondence Print
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7 Asset Management Description •
Chart of Depreciation: Thailand The organizational structure of Asset Management module is called 'Chart of Depreciation'. In the Country Version Thailand, SAP delivers a Thailand Chart of depreciation - ‘1TH’, which consists of: Depreciation Area 01 02 03 15 20 30 31 32
Depreciation type Book depreciation area Special tax depreciation for APC in fin.statement Special reserves because of special tax depreciat. Tax Balance Sheet Cost-accounting depreciation Consolidated balance sheet in local currency Consolidated balance sheet in group currency Book depreciation in group currency
Currency THB THB THB THB THB THB USD USD
Transaction: EC08 Menu path: Financial accounting Asset Accounting Organizational structure Create/delete chart of depreciation •
Asset Class The following table shows the comparison between the standard asset classes in released 4.6C and the Thai asset classes pre-defined in the add-on version. If you want to have the Research and Development class, you have to define additionally in the system. Asset Class in add-on 100 : Real Estate 200 : Buildings 300 : Machines 310 : Leased machines 400 : Equipment 500 : Vehicles 600 : LVA and Equipment 700 : LVA 800 : Research and Development 900 : Asset under construction
Standard Asset Class in standard version (Release 4.6C) 1000 1100 3000 6100 3000, 3200 3100 5000 5000 4000
For the Country Version Thailand in release 4.6C, the depreciation and its calculation need to be customized differently from other release as following: •
Define Base Methods In R/3, there are some predefined base methods delivered with the system. It is predefined for each particular type of depreciation, depreciation method and the treatment of the end of depreciation. The Base method is later assigned to the depreciation keys.
Menu Path: September 2000
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Thai Localization 4.6C – User Manual IMG Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Base Methods •
Define Declining-Balance Methods Transaction: AFAMD This step is to set the multiplication factor for determining the depreciation percentage rate, the upper limit and the lower limit for declining balance method Decl. Descriptions 001 No declining 002 Declining Bal. Constant percentage 003 Declining Balance 2 x straight line
Dec.
Max.
Min.
36.9043 36.9043 40
2
Menu Path: Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Declining-Balance Methods •
Define Maximum Amount Methods This step is to set the maximum amount for the base value. It is later assigned to the depreciation keys Maximum amount Descriptions TH0 Maximum value for vehicles
Valid Max. Currency 31.12.9999 1,000,000 THB
In the Country Version Thailand add-on version, the base value ‘ZT’ was created and used for in the calculation key to indicate the maximum amount. However in the release 4.6C the base value ‘ZT’ is not used anymore. The system is looking for the maximum amount from the maximum amount method specified in the depreciation key. Menu Path: Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Maximum Amount Methods •
Define Multi-level Methods Transaction: AFAMS In this step is to define multi-level methods. It is later assigned to the depreciation keys. Each level represents a validity period for a given percentage rate. The following methods are predefined in chart of depreciation of Thailand in the release 4.6C. Descriptions
Method
001 002 003 004 005 006 007
0%; Base=24=Net book value; Cal.fr.Rem.life 0%; Base=24=Net book value 0%; Base=05=Limit Repl. Value 0%; Base=03=Repl.value 0%; Base=01=Acq. Value 0%; Base=01=Acq. value; for Special Depr. 36.9043%; Base=24=Net book value (declinig)
Valid
2 2 2 2 2 3 2
Dep Acq.
9999 9999 9999 9999 9999 9999 9999
Year Per
999 999 999 999 999 999 999
12 12 12 12 12 12 12
Base
Perc
24 24 05 03 01 01 05 36.9043
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Thai Localization 4.6C – User Manual 008 0%; Base=03=Repl.value; Reduct.40% (R&D)
2
9999 999
12
01
40
Menu Path: Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Multi-level Methods •
Define Period Control Methods Transaction: AFAMP This step is to set period control methods and assign the period control keys of Acquisition transactions, Subsequent acquisitions, Retirements and transfers and so on to each period control method. Period Method 001 002 003 004 005
Descriptions 01/01/02/02 01/01/01/01 01/06/02/02 06/06/02/02 06/06/01/01
Acq. 01 01 01 06 06
Add 01 01 06 06 06
Retire 02 01 02 02 01
Transfer 02 01 02 02 01
Menu Path: Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Period Control Methods •
Maintain Depreciation Key Transaction: AFAMA This step is to maintain depreciation key by assigning calculation methods to them. The key characteristics of calculation key are the base method, declining balance method, period and multi-level into depreciation key. Menu Path: Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Maintain Depreciation Key
7.1 Final Assets Value Description According to Departmental Instruction No. Paw. 3/2527 Clause 8 the deduction of wear and tear and the depreciation of an asset in any category may not deplete its entire cost value, and the minimum amount of 1 Baht shall remain as its outstanding cost value. That means company has to keep a record of depreciated asset after reaching the expected useful life with the remaining value of 1 Baht in the book of account if that asset is not retired or sold. The remaining value of 1 Baht can be set as a memo value of each depreciation area. Menu Path
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Thai Localization 4.6C – User Manual Financial Accounting Asset Accounting Valuation Amount Specifications (Company Code/Depreciation Area) Specify memo value Specify memo value for depreciation areas Transaction: OAYI Customizing Tables • •
Specify memo value for depreciation areas Asset class “Ignore memo value”
7.2 Low Value Assets (LVA) Description In Thailand, most companies have their own way of defining the maximum amount for the low-value assets (LVAs) and categorizing which Assets should be in this class. If a fixed asset has a cost lower that the maximum value, the company can either expense such items directly, or first capitalize and depreciate this asset totally within one year of purchasing. Customizing Tables •
Specify amount for low value assets Transaction: OAYK Menu Path Financial Accounting Asset Accounting Valuation Amount Specifications (Company Code/Depreciation Area) Specify Max. Amount for Low-Value Assets + Asset Classes Specify LVA asset classes Specify amount for low value assets-Company code selection Amount for low-value
•
Specify LVA asset classes Transaction: OAY2 Menu Path Financial Accounting Asset Accounting Valuation Amount Specifications (Company Code/Depreciation Area) Specify Max. Amount for Low-value Assets + Asset Classes Specify LVA asset classes Asset Class Low-val. Asset check
7.3 Leased Assets Description Based on the Thai Accounting Standard No. 29, there are 2 types of leasing with the different accounting procedures. 1. Capital expense for lessees, treated as an asset. A financial lease gives rise to a depreciation charge for the asset as well as a finance charge for each accounting period. September 2000
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Thai Localization 4.6C – User Manual 2. Operating expenses for lessors; treated as assets. Asset held for operating leases in the balance sheet of lessors should be recorded as a property, plant, and equipment. The depreciation of leased assets should be an a basis consistent with the lessor's normal depreciation policy for similar assets and the depreciation charge should be calculated on the basis set out in Accounting Standard No. 10, Depreciation Accounting. Customizing Tables •
Define Leasing Types This step is to categorize leased asset with the leasing type. The leasing type also contains the essential parameters for posting the asset acquisition as following: • • • •
Document type Input tax Posting key: is used for posting vendor line item SGL indicator
Note • Input tax should be only the deferred VAT code. Transaction: OAC1 Menu Path Financial accounting Asset accounting Special Valuation Leasing Define leasing type •
Maintain interest accounts in account determination. You should maintain the following account codes: •
Expense account for interest
•
Clearing interest posting
Transaction: AO98 Menu Path Financial accounting Asset accounting Special valuations Interest Define account determination Note •
• •
The Country Version Thailand in release 4.6C provides only annuity interest method because the Thai Standard Accounting no. 29 does not describe interest calculation for sum-of-the-year digit method. Therefore the depreciation key ‘TH92-for sum-of-theyear digit’ should be cancelled as well. In the definition of depreciation key for calculating interest, the "depreciation to the day" cannot be used. The present value of the asset is the lease amount including vat.
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Thai Localization 4.6C – User Manual Assets in the category of machinery and accessories thereof used in research and development under Royal Decree No. 145: an initial wear and tear and depreciation shall be allowed on the date of its acquisition at the rate of 40 percent of cost value. And the residual shall be depreciated in accordance with the conditions and at the normal rate. Assets under Research and Development shall possess the following characteristics and be in line with the following criteria: The machinery and accessories thereof are not for manufacturing goods or providing service, but are designed for the following uses: 1. Research and development of products or raw materials for use in manufacturing processes, Testing quality of products, or Improving manufacturing processes for reducing manufacturing costs or increasing manufactured products. 2. The machinery and accessories thereof are unused, have a useful life two years or longer and 3. The cost value is 100,000 Baht or more. The use of the machinery and accessories thereof under (1) must be notified to the Director-General of Revenue in the form prescribed by him within the period of 30 days from the date of putting them into use. To comply with this legal requirement, the system validates the following definition of the research and development asset : 1. The depreciation key third character of ‘R’ – such as THR1, THR2 – should only be assigned to the 'Research and Development' class. To handle this requirement, validation check of master data needs to be defined as following: • The validation step 001: If the asset class is NOT in the R&D class, the system must not allow you to assign depreciation key with ‘R’ at the third character in the depreciation area’02’ to this asset class. • The validation step 002: If the created asset is in the R&D asset class, the system should allow you to assign depreciation key with ‘R’ at the third character in the depreciation area’02’ to this asset class. Menu Path IMG Financial Accounting Asset Accounting Master data Define validation Transaction: OACV Customizing Tables
Validation check: “J_1H001” “Asset class R&D and useful life’’ You need to define a new validation check with your own name such as “Z_XXXXX” by copying from the Validation check “J_1H001”. The following coding can be used as example: •
Validation Step 001 ”Spec. depreciation only for R&D” Prerequisite Short descriptions: Asset class 'TH800' AND Deprec. area = '02' Technical Names: ANLA-ANLKL 'TH800' AND ANLB-AFABE = '02' Check Short descriptions: Dep. key :3-3: 'R' Technical Names: ANLB-AFASL :3-3: 'R'
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Message (Output if prerequisite is met and check is not fulfilled) Type ‘E’ No.999 Text ‘This depreciation key &1 cannot use in depreciation area &2’ Output fields 1 ANLB- AFASL 2 ANLB- AFABE Validation name J_1H001 R&D asset Validation step 001 Spec. depre. only for R&D Message type E Message class Z1 Message number 018 Message text This depreciation key &1 cannot use in depr Message variables 1 ANLB - AFASL 2 ANLB - AFABE 3 4 Note: ‘TH800’ is the name of research and development class. Message no.999=you should define your own message number •
Validation Step 002 ”Spec. depreciation only for R&D” Prerequisite Short descriptions: Asset class = 'TH800' AND Deprec. area = '02' Technical Names: ANLA-ANLKL = 'TH800' AND ANLB-AFABE = '02' Check Short descriptions: Dep. key :3-3: = 'R' Technical Names: ANLB-AFASL :3-3: = 'R' Message (Output if prerequisite is met and check is not fulfilled) Type ‘E’ No.999 Text ‘This depreciation key &1 cannot use in depreciation area &2’ Output fields 1 ANLB- AFASL 2 ANLB- AFABE Note: • • •
‘TH800’ is a name of the research and development class. Message class for customer is “Z1” Message number can be defined by the user
2. Asset in 'Research and Development' must have a useful life at least two years. To make sure this, you need to set up a validation Step 003 of the Master Data definition. In this validation step the system will make sure that if the asset class is the research and development, the useful life should be at least 2 year. •
Validation Step 003 ”R&D Useful life” Prerequisite Short descriptions: Asset class = 'TH800' AND Deprec. area = '02' Technical Names: ANLA-ANLKL = 'TH800' AND ANLB-AFABE = '02' Check Short descriptions: Useful life > '001' Technical Names: ANLB-NDJAR > '001' Message (Output if prerequisite is met and check is not fulfilled) Type ‘E’ No.999 Text ‘Asset class &1 in depreciation area &2 must have at least 2 Yr.’ Output fields 1 ANLA- ANLKL 2 ANLB- AFABE Validation name J_1H001 R&D asset
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Thai Localization 4.6C – User Manual Validation step 003 R&D Useful life Message type E Message class Z1 Message number 019 Message text Asset class &1 in depreciation area &2 must have at least 2 Message variables 1 ANLA - ANLKL 3 -
2 ANLB 4
- AFABE -
3. Asset must have an acquisition value at least 100,000 Baht. This can be validated by the posting validation. When you post an acquisition of research and development asset, the system will check whether the acquisition value is at least 100,000 Baht. Transaction: OAZ1 Menu Path IMG Financial Accounting Asset Accounting Transactions Acquisitions Define validation Customizing Tables Validation transaction check: “J_1H002” “R&D acq. value at least 100,000 Baht’’ Validation check “J_1H002” should be defined as a customer name range such as “Z_XXXXX” •
Validation Step 001 ”R&D acquisition value at least 100,000 Baht” Prerequisite Short descriptions: Asset class = 'TH800' AND Deprec. area = '01' AND Deprec. area = '01' Technical Names: ANTS-ANLKL = 'TH800' AND ANEP-AFABE = '01' AND ANLC-AFABE = '01' Check U9002 Message (Output if prerequisite is met and check is not fulfilled) Type ‘E’ No.999 Text “Acquisition value should have at least 100,000 Baht for R&D” Output fields 1 ANTS- ANLKL 2 Note • The user exit routine U9002 has to be created before assigned in this validation. • Message class for customer is “Z1” • Message number can be defined by user The following is step to define user exit U9002.
4.
1. Copy program RGGBR000 to ZXXXXXXXXXXX 2. Maintain program ZXXXXXXXXXXX with insert exit “U9002” 3. Active this program Assign this new program instead RGGBR000 into table T80D by Transaction SM31 enter V_T80D Appl. Area GBLR GBLS
Ex.Prog. RGGBR000 RGGBS0TR
Application Area Val/sub: Exits for rules Val/sub:Exits for substitution
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RGLVU000 RGIVU000 RKROU000
Rollup: User exits Variable field movement Cst ctr summariztn: User exits LC: GesBerSubstitution LC: TransTypeSubstitution
Note: you must maintain the exit program, as listed below, at the table T80D of application area ‘GBLR’, instead of the standard exit form pool ‘RGGBR000’. PROGRAM ZXXXXXXX. “Copy from RGGBR000 *---------------------------------------------------------------------* * Regeln: EXIT-Formpool for Uxxx-Exits * * This formpool is used by SAP for demonstration purposes only. * * * * Note: If you define a new user exit, you have to enter your * * user exit in the form routine GET_EXIT_TITLES. * * * *---------------------------------------------------------------------* INCLUDE FGBBGD00. "Data types *!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!* * PLEASE INCLUDE THE FOLLOWING "TYPE-POOL" AND "TABLES" COMMANDS * * IF THE ACCOUNTING MODULE IS INSTALLED IN YOUR SYSTEM * *TYPE-POOLS: GB002. " TO BE INCLUDED IN *TABLES: BKPF, " ANY SYSTEM THAT * BSEG, " HAS 'FI' INSTALLED * COBL, * GLU1. *!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!* *----------------------------------------------------------------------* * FORM GET_EXIT_TITLES * *----------------------------------------------------------------------* * returns name and title of all available standard-exits * * every exit in this formpool has to be added to this form. * * You have to specify a parameter type in order to enable the * * code generation program to determine correctly how to * * generate the user exit call, i.e. how many and what kind of * * parameter(s) are used in the user exit. * * The following parameter types exist: * * * * TYPE Description Usage * * -----------------------------------------------------------* * C_EXIT_PARAM_NONE Use no parameter Subst. and Valid. * * except B_RESULT * * C_EXIT_PARAM_CLASS Use a type as parameter Subst. and Valid * *----------------------------------------------------------------------* * --> EXIT_TAB table with exit-name and exit-titles * * structure: NAME(5), PARAM(1), TITEL(60) *----------------------------------------------------------------------* FORM GET_EXIT_TITLES TABLES ETAB. DATA: BEGIN OF EXITS OCCURS 50, NAME(5) TYPE C, PARAM LIKE C_EXIT_PARAM_NONE, TITLE(60) TYPE C, September 2000
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Thai Localization 4.6C – User Manual END OF EXITS. *!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!! * PLEASE DELETE THE FIRST '*' FORM THE BEGINING OF THE FOLLOWING LINES * * IF THE ACCOUNTING MODULE IS INSTALLED IN YOUR SYSTEM: * * EXITS-NAME = 'U101'. * EXITS-PARAM = C_EXIT_PARAM_CLASS. * EXITS-TITLE = TEXT-100. "Posting date check * APPEND EXITS. EXITS-NAME = 'U100'. EXITS-PARAM = C_EXIT_PARAM_NONE. "Complete data used in exit. EXITS-TITLE = TEXT-101. "Posting date check APPEND EXITS. * forms for SAP_EIS EXITS-NAME = 'US001'. EXITS-PARAM = C_EXIT_PARAM_NONE. EXITS-TITLE = TEXT-102. APPEND EXITS.
"single validation: only one "data record used "Example EIS
EXITS-NAME = 'UM001'. "matrix validation: EXITS-PARAM = C_EXIT_PARAM_CLASS. "complete data used in exit. EXITS-TITLE = TEXT-103. "Example EIS APPEND EXITS. *----------------------------------------------------------------------* Thailand: Validation for asset *----------------------------------------------------------------------exits-name = 'U9002'. "Asset validation: exits-param = c_exit_param_none. "No data used in exit. exits-title = text-002. "title append exits. *----------------------------------------------------------------------REFRESH ETAB. LOOP AT EXITS. ETAB = EXITS. APPEND ETAB. ENDLOOP. ENDFORM. *----------------------------------------------------------------------* Validation with Exits:U9002 for Thailand * *----------------------------------------------------------------------*----------------------------------------------------------------------* FORM U9002 *----------------------------------------------------------------------* Check amount must be greather or equal 100,000. * * Note: in process, the amount will be sum from ANEP and * * entered amount from screen * *----------------------------------------------------------------------* --> OK *----------------------------------------------------------------------form u9002 using ok. tables: anep,anlc. data: begin of idynp occurs 0. include structure dynpread. data: end of idynp. data: dynnum like sy-dynnr, September 2000
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Thai Localization 4.6C – User Manual fdname(30). *------- Check only for Logistic Invoice verif. transaction -----------if sy-cprog = 'SAPLMR1M'. move: '6310' to dynnum, 'DRSEG-WRBTR' to fdname. *------- Read fields from dynpros -------------------------------------refresh idynp. move fdname to idynp-fieldname. append idynp. CALL FUNCTION 'DYNP_VALUES_READ' EXPORTING DYNAME = sy-cprog DYNUMB = dynnum * TRANSLATE_TO_UPPER = ' ' * REQUEST = ' ' * PERFORM_CONVERSION_EXITS = ' ' * PERFORM_INPUT_CONVERSION = ' ' * DETERMINE_LOOP_INDEX = ' ' TABLES DYNPFIELDS = idynp EXCEPTIONS INVALID_ABAPWORKAREA = 1 INVALID_DYNPROFIELD = 2 INVALID_DYNPRONAME = 3 INVALID_DYNPRONUMMER = 4 INVALID_REQUEST = 5 NO_FIELDDESCRIPTION = 6 INVALID_PARAMETER = 7 UNDEFIND_ERROR = 8 DOUBLE_CONVERSION = 9 STEPL_NOT_FOUND = 10 OTHERS = 11. *------- Validate amount ---------------------------------------------read table idynp with key fdname. if idynp-fieldvalue ca '.,'. translate idynp-fieldvalue using '. , '. condense idynp-fieldvalue no-gaps. move idynp-fieldvalue to anep-anbtr. anep-anbtr = anep-anbtr / 100. else. condense idynp-fieldvalue no-gaps. move idynp-fieldvalue to anep-anbtr. endif. endif. if anlc-bukrs = anep-bukrs and anlc-anln1 = anep-anln1 and anlc-anln2 = anep-anln2 and anlc-gjahr = anep-gjahr and anlc-afabe = anep-afabe and anlc-zujhr = anep-zujhr and anlc-zucod = anep-zucod. select single * from anlc where bukrs = anep-bukrs and anln1 = anep-anln1 and anln2 = anep-anln2 September 2000
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Thai Localization 4.6C – User Manual and and and and
gjahr afabe zujhr zucod
= = = =
anep-gjahr anep-afabe anep-zujhr anep-zucod.
endif. if sy-subrc = 0. anep-anbtr = anep-anbtr + anlc-answl + anlc-kansw. endif. if anep-anbtr >= 100000. "Limited amount ok = 'T'. else. ok = 'F'. if sy-cprog = 'SAPLMR1M'. "LIV - enjoy message E020(Z1). endif. endif. endform.
"U9002
These validation and user-exit are not included in the release 4.6C. Therefore you have to maintain by yourself. 4. For the depreciation 40 percent of asset acquisition value on the acquisition date, you have to post depreciation manually in the depreciation area 02 for the tax purpose. Therefore, in asset master record, you have to maintain a depreciation key that allows a manual depreciation in depreciation area 02. Customizing Tables • Depreciation key “THR1” / “THR2” set control indicator “acquisition only allowed in capitalization year =”yes”” • Assignment of Calculation Methods Dep./Int. Phase Base Method Decli.Bal. Prd Cont. Multilple. Chng.Over Chng.over Ord.Depre. 1 0011 002 008 5 Ord.Depre 2 0017 003 005 Special tax 1 0023 004 006 Menu Path IMG Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation Key Maintain Depreciation Key The steps to post a manual depreciation are as follows: Menu Path Accounting Financial Accounting Fixed Assets Postings Manual Value Correction. Manual Depreciation Transaction: ABMA • •
Fill in a transaction type 630--Manual spec. dep.on new acq.re dep.key. Fill in 40 percent of acquisition value in special depreciation area.
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7.5 Vehicles Description According to the ROYAL DECREE (No. 145) B.E. 2527: and Departmental Instruction No. Paw. 3/2527 Clause 5, 6,and 8, bus with no more than 10 passenger capacity or passenger car shall be deducted depreciation at the rate not exceeding 20 percent of that part of cost value which does not exceed one million Baht. In this case you need to customize a maximum base value of this asset class to one million Baht. This maximum base value can be set at the level of company code, asset class or at the level of the depreciation area. At least in the depreciation area ‘02’, which is for the tax purpose, the maximum base value has to be set. Customizing Tables •
Define maximum amount method 1,000,000.00 for vehicle Menu Path IMG Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation Key Calculation Methods Define Maximum Amount Methods •
Define maximum base value 1,000,000.00 for vehicle
Menu Path IMG Financial Accounting Asset Accounting Depreciation Valuation Methods Further Settings Define Maximum Base Value Transaction: OAW2 Remark: Please specify the base method ‘0007’ for the ordinary phase 1 when maintaining the depreciation key. The base method ‘0007’ is indicating that the system should continue depreciation after the end of the planned useful life, if the depreciation is still no more than maximum amount.
7.6 Asset Reporting The following reports can be used for the Country Version Thailand: • • • •
Asset Depreciation List Gain/Loss on Disposal Assets Asset History Sheet Asset Inventory List
7.6.1 Asset Depreciation List Description The Asset Depreciation List can be used as an attachment of the item 12 on the Income Tax Form No. 50 (Phaw. Ngaw. Daw. 50). It has to be submitted to the Thai revenue department every year. This list shows the depreciation details in the same format as Phaw. Ngaw. Daw. 50. September 2000
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Thai Localization 4.6C – User Manual Menu Path ABAP Queries TH01 Accounting Financial Accounting Fixed Assets Info system Reports on Asset Accounting Preparations for closing Country Specifics Thailand Asset depreciation list (TH)
Selection Screen • Company Code • Report Date • Depreciation area • Depreciation type Output • Acquisition date • APC amount • Net book value previous year • Acquisition this year • Rate of depreciation • Depreciation this year • End book value
7.6.2 Gain/Loss on Disposal Assets Description This report can be used as an attachment of the item 11 on the Income Tax Form No. 50 (Phaw. Ngaw. Daw. 50). It has to be submitted to the Thai revenue department every year. The report shows the revenue from disposal, retired APC (net book value), Gain/Loss and retirement cost. Menu Path ABAP Queries TH02 Accounting Financial Accounting Fixed Assets Info system Reports on Asset Accounting-> Preparations for closing Country Specifics Thailand Asset disposal list (TH)
Selection Screen • Company Code • Report Date • Depreciation area • Depreciation type Output • Disposal amount • End book value • Retirement cost • Gain/Loss Gain Type 0 = No restric 1 = Gain Only 2 = Loss only September 2000
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Thai Localization 4.6C – User Manual 3 = Revenue = net book value Use gain type ‘0’ for Thailand because this type shows transactions with no profit, gain and loss.
7.6.3 Asset History Sheet Description This report shows the depreciation and the accumulated depreciation for each year. Menu Path ABAP/4 program “RAGITT01” Accounting Financial Accounting Fixed Assets Info system Reports on Asset Accounting Balance Sheet Explanations International Asset History Sheet Customizing Tables Define history sheet version (Transaction: OA79) Selection Screen • Company Code • Report Date • Depreciation area • Sort version • History sort version • Depreciation posted Output • Asset value • Depreciation • Accumulated depreciation
7.6.4 Assets Inventory List Description The purpose of this report is to list the assets inventory as recorded in the system. You can use this report to compare with your physical inventory. Menu Path ABAP QUERIES '01' Accounting Financial Accounting Fixed Assets Info system Reports on Asset Accounting Asset Balances Inventory Lists Physical Inventory Lists by asset class Selection Screen • Company Code • Report Date • Depreciation area Output September 2000
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Asset number Description Acquisition value Quantity Acquisition year Remark
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8 Materials Management 8.1 Purchase Order Description It is common practice in Thailand that the purchase order has to display the VAT amount separately from the material cost. The gross amount should be printed in Thai words. There are two ways of processing PO as following
8.1.1 Purchase order excluded VAT. Create a purchase order by entering price excluded VAT. The VAT amount and the total amount of PO will be calculated and displayed separately when printed.
Customizing PO excluded VAT 1. Create condition type 'ZWST' - VAT Amount by copying from condition type ‘MWST’. Please enter detail as follows: Field Description Condition class Calculation type Condition category Item condition Amount/Value Value Delete
Value VAT Amount 'D' - Tax 'A' - Percentage 'D' - Tax 'X' 'X' 'X' 'X'
Menu Path: IMG Material Management Purchasing Condition Define Price Determination Procedure Define Condition Type 2. Add condition type 'ZWST' into pricing procedure 'RM0000' and enter information as follows: Step 36
Cntr 0
Ctyp Description ZWST
From
Man. x
Print S
Reqt. 10
AltCty 16
Menu Path: IMG Material Management Purchasing Condition Define Price Determination Procedure Define Calculation Schema
8.1.2 Purchase order included VAT. Create a purchase order by entering price included VAT. The system will calculate the VAT amount automatically from the price included VAT. When printing the purchase order, it displays the total price of material, VAT amount and gross amount of PO separately on the purchase order form.
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Thai Localization 4.6C – User Manual 1. Create condition type 'J1H9' - dummy condition type by copying from condition type ‘RA01’ – discount % on gross. Please enter detail as follows:
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Field Description Condition class Calculation type Item condition Value Delete
Value VAT Amount 'A' - Discount or Surcharge 'A' - Percentage 'X' 'X' 'X'
Menu Path: IMG Material Management Purchasing Condition Define Price Determination Procedure Define Condition Type 2. Add condition type 'J1H9' into pricing procedure 'RM0000' and enter information as follows: Step 23
Cntr 0
Ctyp J1H9
Description
From
Man. X
Print S
Reqt. 2
AltCty 360
Menu Path: IMG Material Management Purchasing Condition Define Price Determination Procedure Define Calculation Schema Other requirements for both forms of purchase order. • •
Display amount in word. Display purchase order form in Thai language.
Customizing for layout set 1. Create output type 'J1HP' - Purchase Order (Thai) by copying from standard output type 'NEU'. Menu Path: IMG Material Management Purchasing Messages Output Control Message Types Define Message Types for PO 2. Assign layout set and output program for purchase order. • Layout set for PO form is defined as SAPscript forms named J_1HPOFORM. • Printing program is used the same as standard program 'SAPFM06P'. Menu Path: IMG Material Management Purchasing Messages Form (Layout sets) for Messages Assign Form and Output Program for Purchase Order
8.2 Cost of Inventory Description In Thailand, there are three alternatives of material valuations. •
Weighted Average The cost of each item is determined from the weighted average of the cost of similar items at the beginning of a period and the cost of similar items purchased or produced during the period.
•
First-In, First-Out (FIFO)
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Thai Localization 4.6C – User Manual The items of inventory which were purchased or produced first are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced. •
Last-In, First-Out (LIFO) The items of inventory which were purchased or produced last are sold first, and consequently the items remaining in inventory at the end of the period are those most recently purchased or produced.
Customizing Steps To use batch determination with classification to handle FIFO/LIFO costing method, there are some general Customizing steps. 1. Specify batch level. Menu Path: IMG Logistics General Batch Management Specify batch level and activate status management 2. Activate batch number assignment. Menu Path: IMG Logistics General Batch Management Batch Number Assignment Activate Internal Batch Number Assignment 3. Activate split valuation for material. Menu Path: Logistics Material Management Valuation and Account Assignment Split Valuation Split Valuation 4. Activate valuation category ‘X’ for valuation area. Menu Path: Logistics Material Management Valuation and Account Assignment Split Valuation Configure Split Valuation 5.
Create characteristics 'J1H_GRDATE’ for class type '022' or '023' which linked to data dictionary field (MCHA-LWEDT) or (MCH1-LWEDT) according to batch level used. System will input its characteristic value automatically when users post goods receipt.
6.
Create characteristics 'J1H_BATCH_NO for class type '022' or '023' which linked to data dictionary field (MCHA-CHARG) or (MCH1-CHARG) according to batch level used. System will input its characteristic value automatically when users post goods receipt.
7.
Create selection class 'J1H_COST_FORMULA' in class type '022', allocate characteristics 'J1H_GRDATE' and 'J1H_BATCH_NO' to this class. If users handle batch level on material level or client level (class type - 023), they have to create new selection class which class type '023' instead. Menu Path: Logistics Central Functions Classification Master Data Classification Create
8. Create sorting rule 'J1H_FIFO' for sorting characteristics value in ascending order by goods receipt date and batch number. September 2000
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Thai Localization 4.6C – User Manual Menu Path: IMG Logistics General Batch Management Batch Determination Check Define Sort Rules Create Sort Rules MM Customizing 1. Create inventory management strategy type 'J1HF' for FIFO by copying from 'ME02'. This strategy type links to - Access Sequence 'ME02' - Selection Class Type '022' - Selection Class 'J1H_COST_FORMULA' - Sort Sequence 'J1H_FIFO' - No. of Batch Split '999' - Quantity Proposal '1' That means this strategy type will use characteristics 'J1H_GRDATE' - goods receipt date and 'J1H_BATCH_NO' - batch number to automatically select and sort the required batches ascending. Menu Path: IMG Logistics General Batch Management Batch Determination and Check Strategy Type Define Inventory Management Strategy Type 2. Assign new strategy type 'J1HF' at the first step in search procedure 'ME0001'. Menu Path: IMG Logistics General Batch Management Batch Determination and Check Batch Search Procedure Definition Define Inventory Management Search Procedure 3. Determine inventory management search procedure 'ME0001' to movement type. Menu Path: Logistics General Batch Management Batch Determination and Check Batch Search Procedure Allocation and Check Activation Allocate IM Search Procedure / Activate Check 4. Create batch search strategy record for plant by referring to search 'J1HF' - FIFO. Menu Path: Logistics Material Management Inventory Management Environment Batch Search Strategy Create SD Customizing 1. Create inventory management strategy type 'J1HF' for FIFO by copying from 'SD01'. This strategy type links to - Access Sequence 'SD01' - Selection Class Type '022' - Selection Class 'J1H_COST_FORMULA' - Sort Sequence 'J1H_FIFO' - No. of Batch Split '999' - Quantity Proposal '1' That means this strategy type will use characteristics 'J1H_GRDATE' - goods receipt date and 'J1H_BATCH_NO' - batch number to automatically select and sort the required batches ascending.
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Thai Localization 4.6C – User Manual Menu Path: IMG Logistics General Batch Management Batch Determination and Check Strategy Type Define Sales and Distribution Strategy Type 2. Assign new strategy type 'J1HF' at the first step in search procedure 'SD0001'. Menu Path: IMG Logistics General Batch Management Batch Determination and Check Batch Search Procedure Definition Define Sales and Distribution Search Procedure 3.
Determine search procedure 'SD0001' to sales area and order type that you need.
Menu Path: Logistics General Batch Management Batch Determination and Check Batch Search Procedure Allocation and Check Activation Allocate SD Search Procedure / Activate Check 4. Create batch search strategy record for plant by referring to search 'J1HF' - FIFO. Menu Path: Logistics Sales and Distribution Master Data Environment Batch Search Strategy Create Pre-requisite in material master data 1. Assign valuation category must be 'X' in the material master view accounting and define price control = ‘V’ – moving average when you create material master data. 2. Assign class 'J1H_COST_FORMULA' to material number in the material master data. 3. Assign availability check = ‘CH’ – Batch
Feature • Goods receipt: • Automatically generated batch number. • Automatically assign characteristic value for goods receipt date and batch number. • Post to inventory account with the actual value of batch. • Store individual material cost for each batch when list of stock value for material. •
Goods issue: • Automatically propose the right batch according to FIFO/LIFO method. • Retrieve material cost from each batch and post to accounting correctly.
8.3 Logistics Invoice Verification Description Logistics Invoice Verification (LIV) is a function in Material Management. It is closely integrated with FI-AP. If you implement the extended withholding tax in FI, you have to enter the withholding tax types and mark at ‘Liable’ flag when maintaining your vendor master record. According to the Thai Legal requirement, entries in an input tax report must be made in sequential order of receiving the tax invoice regardless of the receiving date appearing on the tax invoice. For Country Version Thailand, the invoices received can be booked in a sequential order, as set up in FI Customizing. Pre-requisite for Customizing September 2000
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•
Create business place (branch). Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place
•
Set up FI Customizing which are required to generate running number for input tax. (See VAT topic)
Feature The function carried out in Logistics Invoice Verification for Thailand is required to enter business place manually when creating invoice or credit memo. When canceling invoice, business place from the original invoice document will be automatically updated in the cancelled document correctly. FI Integration • • •
Automatically update business place in FI document at line item after posting invoice. Update business place (branch) field in table BSEG-BUPLA, BSET-BUPLA. Generate running number for VAT purpose in the field document header text.
8.4 Stock card / Inventory and Raw Material (IMAT) Report Description According to the Thai requirements, company must provide a stock report to display goods received and issued in each period. Program "J_1HSTCD" will display data required by the Director-General of the Revenue Department of Thailand. These reports are used for auditing of Revenue Department purpose. •
•
Stock card report for accounting / Inventory and raw material report -
Display quantity and amount movement (receipt/issue) for each material within the specific period.
-
Display every movement that effects to material not only quantity but also value which is posted from changing material valuation or invoice verification.
-
Sort by plant, material number, document date, time entry, material document.
-
Display goods movement for stock type unrestricted-use, quality inspection, blocked stock and include special stock ‘O’, ‘V’, ‘W’.
-
Display data required by the Director-General of the Revenue Department of Thailand (IMAT Report).
Stock card for store department -
Display only quantity movement for each material within the specific period by plant, storage location.
-
Sort by plant, material number, storage location, document date, time entry, material document.
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Can select by stock type that you want to see goods movement. Normal stock type Stock in transit at plant level Stock in transit at storage location level Return stock
•
Stock balance report - Summarize total value of every material by plant. - Display total quantity, amount and stock return quantity of each material by plant, material number. - Display data required by the Director-General of the Revenue Department of Thailand.
•
Stock card report for special stock - Display quantity movement (receipt / issue) for each material within the specific period for each special stock ‘E’ : Order on hand ‘K’
:
Vendor consignment
‘M’ ‘O’ ‘V’ ‘Q’ ‘W’
: : : : :
Return packaging vendor Material provide for vendor Return packaging customer Project stock Consignment customer
Menu Path To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Thailand. Selection Screen • Database selections Material number Company code Plant Storage location Material Type Special stock indicator Selection date •
Selection parameters - Display stock movement by plant (with amount) - Display stock movement by plant, storage location Normal stock In transit ( SLOC.) In transit ( Plant ) Return stock - Display special stock movement Inventory and Raw Material Report – detail Stock balance report – summary
•
Scope of list No zero stock
List only materials which ending balance is not equal to zero.
Changed stock only
List only materials which beginning balance is not equal to
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ending balance. Non-changed stock only
List only materials which beginning balance is equal to ending balance.
Output The report generates a list with the following data: Plant Material number Material Type Start date – beginning balance Total goods receipt Total goods issue End date – ending balance Storage location Special stock indicator Reference document GR/GI slip Movement type Quantity receipt Quantity issue Amount Balance quantity Price per unit Balance amount Comment (description of movement type)
8.5 Inventory and Raw Material for Special Stock Report Description To comply with the Thai requirements concerning inventory and material management, you should be able to display a list of all materials issued and received across periods. Program "J_1HSTKV" can be used to display stock movement and balance for each special stock in detail. Special stock types delivered in the standard SAP R/3 are as following: ‘E’ - Order on hand stock ‘K’ - Vendor consignment stock ‘M’ - Returnable packaging vendor stock ‘O’ - Material provide for vendor stock ‘Q’ - Project stock ‘V’ - Returnable packaging with customer stock ‘W’ - Consignment customer stock Menu Path To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Thailand. Feature - Enter date selection to see transactions in history. September 2000
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Display goods movement by order, material number for order on hand stock. Display goods movement by vendor, material number for vendor consignment stock. Display goods movement by vendor, material number for returnable packaging vendor stock. Display goods movement by vendor, material number for material provided for vendor stock. Display goods movement by WBS, material number for project stock. Display goods movement by customer, material number for returnable packaging customer stock. Display goods movement by customer, material number for customer consignment stock. Display stock balance by order, material number for order on hand stock. Display stock balance by vendor, material number for vendor consignment stock. Display stock balance by vendor, material number for returnable packaging vendor stock. Display stock balance by vendor, material number for material provided for vendor stock. Display stock balance by WBS, material number for project stock. Display stock balance by customer, material number for returnable packaging customer stock. Display stock balance by customer, material number for customer consignment stock.
Selection Screen - Database selections Material number Company code Plant Storage location Material Type Special stock indicator Selection date -
-
-
Additional selection Customer number Vendor number WBS number Sales order number Report selection Inventory and Raw Material Report – detail Stock balance report – summary Scope of list No zero stock Changed stock only Non-changed stock only
List only materials which ending balance is not equal to zero. List only materials which beginning balance is not equal to ending balance. List only materials which beginning balance is equal to ending balance.
Output The report generates a list with the following data: • Company name • Business place ( Plant ) • Address • Material number • Material Type • Unit of measure • Storage location • Special stock indicator • Vendor name / Customer name / WBS number / Sales orders number • Start date – beginning balance • Total goods receipt September 2000
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Total goods issue End date – ending balance Reference document GR/GI slip Movement type Quantity receipt Quantity issue Balance quantity Remark
8.6 Free Spare Part Issue Report for Warranty Product Description After VAT registered trader sells/provides products/services with warranty and the products are damaged, the trader may send the spare part to customer in order to replace the damaged parts or customer send the products back to have them repaired. Spare part that used in this case is free of charge. The trader has to keep information and prepare a report of the spare part issued under free warranty separately from the inventory and raw material report. In addition, this report is a part of inventory and raw material report, which the information of each branch of the VAT registered trader must be reported to the Revenue Department for auditing purpose. There are two alternatives of issuing materials from the stock. 1. Issue via delivery order ( SD module ) 2. Issue via service order ( SM module ) Menu Path To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Thailand. Pre-Requisite Customizing • Issue via delivery order. • See more detail free warranty topic in SD module. •
Issue via service order (SM module) • Create new movement type • ‘993’ - issue via service order • ‘994’ - cancel ‘993’ • set automatic account assignment
Selection Screen Company Code Plant Posting Date Sales Orders Type Sales Orders Number Material Document Number Item Category Material Number Movement Type September 2000
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Output Company Name Business Place Address Material Number / Description Unit of Measure Material Type Posting Date Material Document Number Item Customer Name Serial Number Warranty Date Equipment Number Quantity Amount
9 Sales and Distribution 9.1 Free goods Description In Thailand when company sells goods or services with free goods to the customer, the value of free goods should be excluded from the tax base. There are two alternatives for posting free goods when release billing to FI. Alternative I
II
Process Billing
Account posting Dr. Customer Other sales deduction account Cr. Sales revenue account Output tax account
Customizing See Customizing
Billing
Dr. Customer Cr. Sales revenue account Output tax account
See Customizing
Pre-requisite FI Customizing 1. Create business place. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place 2. Assign business place to plant. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Assign Business Place to Plant 3. Customize the related FI Customizing for running number of output tax. (See detail in VAT topic) September 2000 105
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SD Customizing of Alternative I 1. Activate pricing for the free goods item category (TANN). Menu Path: IMG Sales and Distribution Basic Function Free Goods Control Free Goods Pricing Control pricing for free goods item category 2. Check pricing condition that is required to use for free goods. •
Condition type ‘R100’
Menu Path: IMG Sales and Distribution Basic Function Free Goods Control Free Goods Pricing Maintain condition type for 100% discount •
Add condition type ‘R100’ in the pricing procedure.
Menu Path: IMG Sales and Distribution Basic Function Free Goods Control Free Goods Pricing Maintain pricing procedure for pricing Select procedure 'RVAA01' - Standard and then choose control. 3. Assign routine no. 360 in field “Data VBRK/VBRP” at item level for item category “TAN” and TANN’ in the copy control from delivery note to billing. Menu Path: IMG Sales and Distribution Billing Billing Documents Maintain copying control for billing documents Copying Control: Delivery Note to Billing Document SD Customizing of Alternative II 1. No activate pricing for the free goods item category (TANN). Menu Path: IMG Sales and Distribution Basic Function Free Goods Control Free Goods Pricing Control pricing for free goods item category 2. Assign routine no. 360 in field “Data VBRK/VBRP” at item level for item category “TAN” and TANN’ in the copy control from delivery note to billing. Menu Path: IMG Sales and Distribution Billing Billing Documents Maintain copying control for billing documents Copying Control: Delivery Note to Billing Document Feature • Automatically display default business place when create billing. • Allow user to change business place (branch) field when creating/changing billing document before releasing to FI. • Allow user to enter text description for free goods line item via sales order item text material sales text and display it in the printout of invoice. Integration • Automatically update business place in FI document at line item after releasing billing document to FI. • Update business place (branch) field in table BSEG-BUPLA, BSET-BUPLA. • Generate running number for VAT purpose in the field reference. • Display in the output tax report. September 2000
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In the standard R/3, when you cancel a billing, the original billing document number will be copied into the reference field (at the header) of the automatic created billing and FI document. In case that you activate the running number of tax invoice in FI Customizing, the system will store the tax invoice number in the reference field of the billing. When you cancel a billing, the original tax invoice number will be copied into the reference field of the automatic created billing and FI document.
9.2 Free of charge Description In case of registrant who is responsible for VAT liability when transferring the ownership of the goods with no benefit and no collect value added tax from a purchaser, the registrant has to absorb the output tax. A registrant liable to tax shall prepare document of tax liability and display in the output tax report. Document must have quantity and value of goods for VAT calculation purpose and entry shall be made within three working days from the date of liable to tax. There are two alternatives for account posting in delivery process and billing process. Alternative I
II
Process Delivery
Account posting Dr. Clearing expense account Cr. Inventory account
Billing
Dr. Expense from free warranty account Absorb output tax account Cr. Clearing expense account Output tax account
Delivery
Dr. Expense from free warranty account Cr. Inventory account
Billing
Dr. Clearing expense account Absorb output tax account Cr. Clearing expense account Output tax account
Customizing See Customizing
See Customizing
Pre-requisite FI Customizing 1. Create business place. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place 2. Assign business place to plant. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Assign Business Place to Plant 3. No activate official numbering in FI document type, which are used for free of charge. (More detail See VAT topic) September 2000
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Thai Localization 4.6C – User Manual Menu Path: IMG Financial Accounting Global Setting Document Document Header Check Assignment of Document Class to Document Type 4. Set up FI Customizing which are required in running number for output tax. (See VAT topic) Customizing of Alternative I SD Customizing 1. Create a new sales document type 'J1H2' - free of charge sales by copying from standard order type 'OR'. Menu Path: IMG Sales and Distribution Sales Sales document Sales document header Define Sales document types 2. Create a delivery type 'J1H2' - delivery free of charge by copying from standard delivery type 'LF'. Menu Path: IMG Logistics Execution Shipping Deliveries Define delivery type 3. Create billing type 'J1H2' - free of charge by copying from standard billing type 'F2', assign number range for billing document and enter FI document to billing type. Menu Path: IMG Sales and Distribution Billing Billing document Define billing types 4. Change sales order type 'J1H2' and assign billing type 'J1H2' to relevant with this order type. Menu Path: IMG Sales and Distribution Sales Sales document Sales document header Define Sales document types 5. Create copy control from sales order type 'J1H2' to delivery type 'J1H2' by copying from sales order type 'OR' to delivery type 'LF. Menu Path: IMG Sales and Distribution Shipping Copying control Specify copying control for delivery 6. Create copy control from delivery type 'J1H2' to billing type 'J1H2' by copying from delivery type 'LF' to billing type 'F2' and change information as follows: • •
Leave space in reference field at header structure. Assign routine number 360 in the item category TAN at item structure.
Menu Path: IMG Sales and Distribution Billing Billing document Maintain copying control for billing document 7. Create a new condition type ‘J1H2’ by copying from standard condition type ‘KOFI’. Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Define access sequence and account determination type Define account determination type 8. Create a new account determination procedure ‘J_1H02’ and assign condition type ‘J1H2’ into account determination procedure. Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Define and assign account detemination procedure Define account detemination procedure September 2000
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Condty J1H2 J1H2 J1H2 J1H2
ChAc INT INT INT INT
Sorg SD01 SD01 SD01 SD01
Actkey ERL EVV J1H MWS
G/L account 232600 262000 262000 175000
Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Assign G/L account 10. Assign account determination procedure ‘J_1H02’ to billing type 'J1H2'. Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Assign account determination procedure 11. Create condition type 'J1HA' and enter information as follows: Field Description Condition class Calculation type Calculation category Plus/Minus Item condition Manual entries Amount/Percentage
Value Absorb output tax ‘A’ – Discount or surcharge ‘A’ – Percentage ‘D’ – Tax ‘X’ ‘X’ ‘C’ – Manual entry ‘x’
Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define condition type 12. Create a new pricing procedure 'J_1H01' - Price for FOC and enter information as follow: Step 11 915 950
Cty VPRS MWST J1HA
From
Mdt.
11 11
x
P X S
Sub
Stat
Reqt 4 10 2
Altcty.
AltCBV 16
362
Actky ERL MWS J1H
Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Maintain pricing procedure 13. Create a new document pricing procedure 'C' - Free of Charge. Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing proceudre Define document determination procedure 14. Assign document pricing procedure to order types Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing proceudre Assign document pricing procedure to order types 15. Assign document pricing procedure to billing types Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing proceudre Document pricing procedure - Assign billing types September 2000
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16. Define pricing procedure determination Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing proceudre Define pricing procedure determination 17. Create schedule line category 'T1' - Free of charge by copying from schedule line category 'CP' and assign movement type 990. (Please create movement type 990 in MM before assign ). Menu Path: IMG Sales and Distribution Sales Sales document Schedule lines Define Schedule lines category 18. Assign schedule line category 'T1' to item category 'TAN’. Menu Path: IMG Sales and Distribution Sales Sales document Schedule lines Assign Schedule lines category 19. Assign account determination cash procedure ‘KOFIAC’ to billing type ‘J1H2’. 20. Assign G/L account for condition type ‘cash’. App VC
Condty CASH
ChAc INT
Sorg SD01
Dist. WS
Div. M1
Actkey EVV
G/L account 232590
SD Customizing of alternative II 1. Create a new sales document type 'J1H2' - free of charge sales by copying from standard order type 'OR'. Menu Path: IMG Sales and Distribution Sales Sales document Sales document header Define Sales document types 2. Create a delivery type 'J1H2' - delivery free of charge by copying from standard delivery type 'LF'. Menu Path: IMG Logistics Execution Shipping Deliveries Define delivery type 3. Create billing type 'J1H2' - free of charge by copying from standard billing type 'F2', assign number range for billing document and enter FI document to billing type. Menu Path: IMG Sales and Distribution Billing Billing document Define billing types 4. Change sales order type 'J1H2' and assign billing type 'J1H2' to relevant with this order type. Menu Path: IMG Sales and Distribution Sales Sales document Sales document header Define Sales document types 5. Create copy control from sales order type 'J1H2' to delivery type 'J1H2' by copying from sales order type 'OR' to delivery type 'LF. Menu Path: IMG Sales and Distribution Shipping Copying control Specify copying control for delivery 6. Create copy control from delivery type 'J1H2' to billing type 'J1H2' by copying from delivery type 'LF' to billing type 'F2' and change information as follows: • leave space in reference field at header structure. September 2000
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assign routine number 360 in the item category TAN at item structure.
Menu Path: IMG Sales and Distribution Billing Billing document Maintain copying control for billing document 7. Create a new condition type ‘J1H2’ by copying from standard condition type ‘KOFI’. Menu Path: IMG Sales and Distribution Basic functionsAccount assignment/Costing Define access sequence and account determination type Define account determination type 8. Create a new account determination procedure ‘J_1H05’ and assign condition type ‘J1H2’ into account determination procedure. Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Define and assign account detemination procedure Define account detemination procedure
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Condty J1H2 J1H2 J1H2 J1H2
ChAc INT INT INT INT
Sorg SD01 SD01 SD01 SD01
Actkey ERL EVV J1H MWS
G/L account 262000 232600 262100 175000
Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Assign G/L account 10. Assign account determination procedure to billing type 'J1H2'. Menu Path: IMG Sales and Distribution Basic functions Account assignment/Costing Revenue account determination Assign account determination procedure 11. Create condition type 'J1HA' and enter information as follows: Field Description Condition class Calculation type Plus/Minus Item condition Manual entries Amount/Percentage
Value Absorb output tax ‘A’ – Discount or surcharge ‘A’ – Percentage ‘X’ ‘X’ ‘C’ – Manual entry ‘x’
Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define condition type 12. Create access sequence 'J1TH' - Thailand 100% offset with table 390. Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define access sequence 13. Create condition type 'J1HB' and enter information as follows: Field Description Access sequence Condition class Calculation type Condition category Plus / Minus Item condition Manual entries Amount/Percentage Delete
Value Gross Price (Reverse) J1TH ‘A’ – Discount or surcharge ‘A’ – Percentage ‘H’ – Basic Price ‘X’ ‘x’ ‘D’ – Not possible ‘x’ ‘x’
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Cty PR00 J1HA MWST J1HB VPRS
From
Mdt.
10 x x
P X S S S
Sub
B
Stat
x
Reqt 2 2 10 2 4
AltCBV
16
Actky ERL J1H MWS ERL
Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Maintain pricing procedure 15. Create a new document pricing procedure 'C' - Free of Charge. Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Define document determination procedure 16. Assign document pricing procedure to order types Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Assign document pricing procedure to order types 17. Assign document pricing procedure to billing types Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Document pricing procedure - Assign billing types 18. Define pricing procedure determination Menu Path: IMG Sales and Distribution Basic functions Pricing Pricing control Define and assign pricing procedure Define pricing procedure determination 19. Create schedule line category 'T1' - Free of charge by copying from schedule line category 'CP' and assign movement type 990. ( Please create movement type 990 in MM before assign ). Menu Path: IMG Sales and Distribution Sales Sales document Schedule lines Define Schedule lines category 20. Assign schedule line category 'T1' to item category 'TAN’. Menu Path: IMG Sales and Distribution Sales Sales document Schedule lines Assign Schedule lines category MM Customizing 1. Create movement type 990 by copying from movement type 601. Menu Path: IMG Material Management Inventory Management Define new movement type 2. Assign automatic account assignment. Menu Path: IMG Material Management Valuation and account assignment Define automatic account assignment September 2000 113
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Feature • • • • •
Automatically display default business place (branch) when create billing. Allow user to change business place (branch) field when creating/changing billing document before releasing to FI. Automatically split invoice when create billing which has different business place (branch). Business place (branch) cannot be changed after releasing to FI. Only one business place (branch) can be specified per one document.
Integration • • • • •
No tax invoice number generation in the field reference (VBRK-XBLNR) of accounting document header but update with current billing document in the field reference. Automatically update business place in FI document at line item after release billing to FI. Update business place (branch) field in table BSEG-BUPLA, BSET-BUPLA after posting to FI. Display in the output VAT report. In the standard R/3, when you cancel a billing, the original billing document number will be copied into the reference field (at the header) of the automatic created billing and FI document.
9.3 Debit / Credit Note Description According to the Revenue Department of Thailand, a valid credit or debit note should contain the following information: • • • • • •
Word "Credit Note" or "Debit Note" on a conspicuous spot. Name, address and taxpayer identification number of the registrant issuing the debit note or credit note. Name and address of the purchaser of goods or the recipient of services. Date of issuance of the credit note or debit note. Serial number of the original tax invoice and of the pad. If any, value of the goods or services appearing on such invoice, true value of the goods or services, the difference between the two values, and amount of tax additionally collectible on the difference. Short explanations on the cause of issuing debit or credit note.
SD Customizing • •
Assign layout set "RVINVOICETH" to use for printing debit / credit note Assign routine no. 360 in field “Data VBRK/VBRP” at item level for item category “TAN” in the copy control from delivery note to billing.
Menu Path: IMG Sales and Distribution Billing Billing Documents Maintain copying control for billing documents Copying Control: Delivery Note to Billing Document
9.4 Tax Invoice Description September 2000
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Thai Localization 4.6C – User Manual According to the Thai law, tax point will occur when goods are delivered. That is the time when company has to issue the Invoice/tax invoice to the customer. A tax invoice shall contain at least the following information: • • • • • • • •
Word 'Tax Invoice' on a conspicuous spot. Name, address and taxpayer identification number of the registrant, in case of sale of consigned goods, the tax invoice must display the information of the consignor. Name, address of the purchaser or goods or the recipient of services. Serial number of tax invoice and of the pad, if any. Name, type, category, quantity, and value of the goods and services. Amount of value added tax computed on the value of goods and services, which shall be clearly separated from such value. Date of issuance of the tax invoice. Contain the passage “The Branch Issuing this Tax Invoice is …”
SD Customizing •
Create new output type ‘J1H1’.
Menu Path: IMG Sales and Distribution Basic function Output procedure Message •
Assign layout set "RVINVOICETH", standard printing program ‘RVADIN01’ to output type ‘J1H1’.
Menu Path: IMG Sales and Distribution Basic function Output procedure Message
9.5 Exchange rate for export Description According to the Departmental Instruction No. Paw 71/2541, issuing tax invoice for the sale of goods or provision of services as described below, in which the price of goods or service fee is agreed in a foreign currency unit, the registrant is required to enter the value of the goods or services and the value added tax in Thai currency in the tax invoice using the daily reference rate for currency exchange announced by BOT as the exchange rate for converting foreign currency into Thai currency for the following day in compliance with Section 9 of the Revenue Code, because the rules under Section 79/4 cannot be applied in converting foreign currency into Thai currency. (1) Sale of goods or provision of services in Thailand; (2) Provision of service in Thailand and made use of in a foreign currency (cross border supply of services); (3) The sale of crude oil and oil products; (4) Provision of international cargo transport services by sea-going vessel; (5) Provision of international cargo transport services by aircraft. Requirements: 1. Exchange rate used for posting to A/R when releasing billing document to FI must be buying rate (exchange rate type ‘G’), not the average rate or rate type ‘M’. 2. Exchange rate date must be the date of billing date minus 1 day. FI Customizing September 2000
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1. Create business place. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place 2. Assign business place to plant. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Assign Business Place to plant 3. Customize the related FI Customizing for running number of output tax. (See detail in VAT topic) SD Customizing 1. To change the exchange rate type from ‘M’ to the other, you can maintain it in the customer master record. 2. Setup some required information in the copy control from delivery note to billing in SD Customizing as following: • date. • •
Set pricing exchange rate type = ‘C’ - exchange rate determination according to billing Assign routine no. ‘364’ in the field copy requirement. Assign routine no. ‘360’ in the field Data VBRK/VBRP.
Menu Path: IMG Sales and Distribution Billing Billing document Maintain copying control for billing document Feature • Retrieve exchange rate type from customer master data correctly. • Automatically display default business place when create billing. • Allow user to change business place (branch) field when creating/changing billing document before releasing to FI. Integration • Exchange rate that posted to FI is correct by using billing date minus 1 day. • Update translation date consistency to exchange rate, which is posted to FI document. • Automatically update business place in FI document at line item after releasing billing document to FI. • Update business place (branch) field in table BSEG-BUPLA, BSET-BUPLA.
9.6 Withholding tax in Sales and Distribution Description The extended withholding tax functionality can be used as well in the SD module. However it is restricted to only the withholding tax at payment. Therefore in the billing document some new fields were added on the item level to store the withholding type/withholding code combinations of the item. The determination of the withholding information can be done by using condition technique. For more detailed information please refer to the standard documentation about pricing in the SD. All features of the condition technique are available (like requirements, formulas, etc.). September 2000
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See: Customizing Withholding Tax in the SD (from Argentina Country Standard Documentation)
9.7 Down Payment Description In the case where a buyer pays an advance of a certain amount to the seller before agreeing to conclude an outright purchase and sale or to make a sale under a hire-purchase contract. The seller receives the advance; the down payment or the deposit payment shall be treated as having received partial payment of the price. The seller is thus required to issue a tax invoice on the amount received at the time of receiving partial of the price of goods, the down payment or the deposit payment. If buyer agrees with the seller to buy goods in an outright purchase and sale after having paid an advance of a certain amount to the seller, the seller shall be treated as having sold the goods to the buyer at the total value of the goods including the advance. The seller is required to issue a tax invoice on the total value of the goods minus the advance at the time when the goods are delivered to the buyer. Pre-Requisite FI Customizing 1. Create business place. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place 2. Assign business place to plant. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Assign Business Place to Plant 3. No activate official numbering in FI document type, which are used for down payment request. Menu Path: IMG Financial Accounting Global Setting Document Document Header Check Assignment of Document Class to Document Type 4. Set up FI Customizing for the running number of output tax. (See VAT topic) SD Customizing 1. Activate billing plan for sales orders type. 2. Assign routine no. 360 in field “Data VBRK/VBRP” at the item level of item category “TAO”. Menu Path: IMG Sales and Distribution Billing Billing Documents Maintain copying control for billing documents Copying Control: Delivery Note to Billing Document Pre-requisite Master Data Assign item category group = ‘0005’ for down payment material in the material master data. September 2000
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Posting billing for down payment request • No running number generated. • FI document status is noted item.
•
Posting billing according to billing plan • Generate tax invoice number in filed reference (VBRK-XBLNR). • Display default business place (branch) automatically in the header of billing by checking from business place/plant relationship. • Update business place (branch) in field VBRK-BRNCH, BSEG-BUPLA and BSETBUPLA after release to FI. • In the standard R/3, when you cancel a billing, the original billing document number will be copied into the reference field (at the header) of the automatic created billing and FI document. In case that you activate the running number of tax invoice in FI Customizing, the system will store the tax invoice number in the reference field of the billing. When you cancel a billing, the original tax invoice number will be copied into the reference field of the automatic created billing and FI document.
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9.8 Vendor Consignment Description For normal Credit sales of consigned goods, the consignee creates billing document and issues tax invoice to the customer. The tax invoice should include the information of the consignor and required information from the Revenue department of Thailand. To complete the vendor consignment process, you have to make sure that the cost and price of material are the same. So there is no conflict for amount and G/L account between delivery and billing process. Account posting in delivery process: Dr. Clearing expense Cr. Account Payable - Consignment Sale Account posting in billing process: Dr. Customer Cr. Clearing expense Output tax – consignment Customizing SD Customizing 1. Create a new sales document type 'J1H1' for vendor consignment sales by copying from standard order type 'OR'. 2. Create a delivery type 'J1H1' for vendor consignment delivery by copying from standard delivery type 'LF'. 3. Create billing type 'J1H1' for billing vendor consignment by copying from standard order type 'J1H1' and assign FI document to billing type. 4. Change sales order type 'J1H1' and assign billing type 'J1H1' to relevant with this order type. 5. Create copy control from sales order type 'J1H1' to delivery type 'J1H1' by copying from sales order type OR to delivery type 'LF. 6. Create copy control from delivery type 'J1H1' to billing type 'J1H1' and assign routine number 360 in the item category TAN. 7. Create new condition type 'J1H1' in order to use in new account determination procedure. 8. Create new account determination procedure'J_1H01'-Vendor Consignment and assign the condition type 'J1H1' to this procedure. 9. Assign G/L account for account determination procedure J_1H01. App V V
Condty. J1H1 J1H1
ChAc INT INT
Sorg. SD01 SD01
Actky ERL EVV
G/L account 262000 100000
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10. Allocate account determination procedure 'J_1H01' to billing type 'J1H1'. 11. Create a tax classification '8' - output tax consignment in the customizing for material. Menu Path: Sales and Distribution Basic Function Taxes Define Tax Relevancy of Master Record MM Customizing 1. Create stock determination group/rule for plant. Menu Path: IMG Material Management Inventory Management and Physical Inventory Stock Determination Define Strategies for stock determination 2. Define stock determination rule for movement type. Menu Path: IMG Material Management Inventory Management and Physical Inventory Stock Determination Assign stock Determination in the Application Inventory Management 3. Define stock determination rule for item category 'TAN', 'BVN'. Menu Path: IMG Material Management Inventory Management and Physical Inventory Stock Determination Assign stock Determination in the Application Delivery 4. Open vendor field for movement type ‘601’ - K. 5. Assign account modification ‘VAC’ for movement type 601-K, 602-K. Menu Path: IMG Material Management Inventory Management and Physical Inventory Movement Type Copy, Changes movement types 6. Assign automatically G/L account 262000 Clearing expense for account posting in delivery process Menu Path: IMG Material Management Valuation and Account Assignment Account Determination Account Determination without wizard Configure Automatics Posting Feature • • • •
Generate tax invoice number in filed reference (VBRK-XBLNR) Display default business place (branch) automatically in the header of billing by checking from business place/plant relationship. Allow use to change business place (branch) field when creating/changing billing document, before releasing to FI. Update business place (branch) in field VBRK-BRNCH.
Integrate • Generate tax invoice running number in FI document header, field reference (BKPF-XBLNR). • Can see business place in FI document at line item after release to FI. • Update business place (branch) field in table BKPF-BRNCH, BSEG-BUPLA and BSETBUPLA after release to FI. • No inconsistency posting account for delivery and billing process. • Display in the output VAT report correctly. September 2000
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In the standard R/3, when you cancel a billing, the original billing document number will be copied into the reference field (at the header) of the automatic created billing and FI document. In case that you activate the running number of tax invoice in FI Customizing, the system will store the tax invoice number in the reference field of the billing. When you cancel a billing, the original tax invoice number will be copied into the reference field of the automatic created billing and FI document.
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9.9 Free Warranty Description After VAT registered trader sells/provides products/services with warranty and the products are damaged, the trader may send the spare part to customer in order to replace the damaged parts or customer send the products back to have them repaired. Spare part that used in this case is free of charge. The trader has to keep the information and prepare a report of the spare part issued under free warranty separately from the inventory and raw material report. In addition, this report is a part of inventory and raw material report, which the information of each branch of the VAT registered trader must be reported to the Revenue Department for auditing purpose. There are two alternatives for the account posting of the delivery and billing process. 1. Issue via sales orders – with service notification. 2. Issue via sales orders – without service notification. Process Delivery
Account posting Dr. Expense from free warranty account Cr. Inventory account
Billing
Dr. Clearing expense account Absorb output tax account Cr. Clearing expense account Output tax account
Menu Path To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Thailand. Pre-requisite FI Customizing 1. Create business place. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Define Business Place 2. Assign business place to plant. Menu Path: IMG Cross-Application Component General Application Functions CrossApplication Document Numbering Thailand Assign Business Place to Plant 3. No activate official numbering in FI document type, which are used for free of charge. (More detail See VAT topic) Menu Path: IMG Financial Accounting Global Setting Document Document Header Check Assignment of Document Class to Document Type 4. Set up FI Customizing which are required in running number for output tax. (See VAT topic) September 2000
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Thai Localization 4.6C – User Manual Alternative I - Issue via sales orders – with service notification. SD Customizing 1. Create sales orders type ‘J1H5’ – Free warranty by copying from standard order type ‘OR’. 2. Create item category ‘J1HZ’ – Free warranty by copying from standard item category ‘TAN’ and assign it relevant to billing = "A". 3. Assign item category ‘J1HZ’ to sales orders type ‘J1H5’. 4. Create a new schedule line ‘T2’ - Free warranty by copying from standard schedule line ‘CP’. 5. Assign movement type ‘991’ to schedule line ‘T2’. 6. Create access sequence ‘J1TH’. 7. Create condition type 'J1HA' - Absorbed output tax Field
Value
Condition Class
‘A’ – Discount or surcharge
Condition Class
‘A’ – Discount or surcharge
Condition Type
‘A’ – Percentage
Condition Category
‘D’ – Tax
Item Condition
‘X’
Plus / Minus
‘X’ - Minus
Manual Entries
‘C’ – Manual entries has priority
Amount / Percentage
‘X’
8. Create condition type 'J1HB' – Price (Gross) Reverse 100% to deduct the gross price. Field
Value
Access Sequence
J1TH
Condition Class
‘A’ – Discount or surcharge
Condition Type
‘A’ – Percentage
Condition Category
‘H’ – Basic Price
Item Condition
‘X’
Plus / Minus
‘X’ - Minus
Manual Entries
‘D’ - Not possible to process manually
Amount / Percentage
‘X’
9. Create a new pricing procedure ‘J1H_02’. Step 10 30 40 100 110
Cty PR00 J1HA MWST J1HB VPRS
From
Mdt.
10 x x
P X S S S
Sub
B
Stat
x
Reqt 2 2 10 2 4
AltCBV
16
Actky ERL J1H MWS ERL
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10. Create a new document pricing procedure ‘T’ – free warranty. 11. Assign sales document type ‘J1H5’ with document pricing procedure ‘T’. 12. Assign pricing procedure determination to sales area. 13. Create copy control from sales document ‘J1H5’ to delivery document ‘LF’ , assign item category ‘J1HZ’ and assign routine number ‘360’. 14. Create billing type ‘J1H5’ – Free warranty by copying from standard billing type ‘F2’. 15. Create copy control from delivery document ‘LF’ to billing document ‘J1H5’. 16. Create condition type 'J1H5' for account determination procedure. 17. Create account determination procedure 'J_1H05'. Step 1
Count 0
Condition Type J1H5
Requirement 3
18. Create sales orders type ‘J1HW’ – Return free warranty by copying from standard order type ‘RE’. 19. Create item category ‘1HRW’ – Return free warranty by copying from standard item category ‘REN’ 20. Allocate item category ‘1HRW’ to order type ‘J1HW’. 21. Create a schedule line category ‘T3’ – Return free warranty. 22. Allocate movement type ‘992’ to schedule line ‘T3’. 23. Create copy control from sales document ‘J1HW’ to delivery document ‘LR’ and assign item category ‘1HRW’. 24. Create billing type ‘J1HW’ – Return free warranty. 25. Create copy control from billing document ‘J1H5’ to sales document ‘J1HW’. 26. Create copy control from sales document ‘J1HW’ to delivery document ‘LR’. 27. Create copy control from sales document ‘J1HW’ to billing document ‘J1HW’. MM Customizing 1. Create a new movement type •
‘991’ – free warranty by copying from standard movement type ‘601’.
•
‘992’ – return free warranty by copying from standard movement type ‘653’.
•
‘995’ – RE GI-Free Warran.991.
2. Assign account modification key ‘VAM’ to account modification of the movement type. Process Flow: 1. Create equipment master data. 2. Create service notification. 3. Create sales orders with reference to service notification and use order type ‘J1H5’. 4. Create delivery order with reference to sales orders. 5. Post goods issue with movement type ‘991’. 6. Create billing document with billing type ‘J1H5’. September 2000
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Alternative II: Issue via sales orders – without service notification SD Customizing: same as alternative 1. MM Customizing: same as alternative 1. Process Flow 1. Create sales orders with order type ‘J1H5’ and enter information that require to display in the report •
Sales orders header •
•
Field “Guarantee” - warranty date Sales order item purchase order data section ship-to-party
•
Field “Purchaser order no.” - serial number
•
Field “Your reference”
- warranty number
2. Create delivery order. 3. Post goods issue with movement type ‘991’. 4. Create billing document with billing type ‘J1H5’. Feature • • • • •
Automatically display default business place (branch) when create billing. Allow use to change business place (branch) field when create/change billing document before releasing to FI. Automatically split invoice when create billing which has different business place (branch). Business place (branch) cannot be changed after release to FI. Only one business place (branch) can be specified per one document.
Integration • • • • •
No tax invoice number generation in the field reference (VBRK-XBLNR) of accounting document header but update with current billing document in the field reference. Automatically update business place in FI document at line item after release billing to FI. Update business place (branch) field in table BSEG-BUPLA, BSET-BUPLA after posting to FI. Display in the output VAT report. In the standard R/3, when you cancel a billing, the original billing document number will be copied into the reference field (at the header) of the automatic created billing and FI document.
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Appendix: Country Version Thailand Delta Information (release 4.6C compared with 3.1H and 4.0B) Introduction The section is the delta information of the Country Version Thailand on release 4.6C (Standard Version) compared with the add-on release 3.1H and 4.0B. For more detailed information of each functionality, please refer to the User Manual of each release.
Organizational Unit •
Business Place/Branch
In the Country Version Thailand, a new organizational unit called ‘Business Place/Branch’ is one of a major localized key field. It is mainly used to support the requirement of VAT. The law requires all companies, register in the VAT system, to submit the VAT reports accordingly to their registered place of business. The following table displays the information of ‘branch/business place’ organizational unit from the release 3.1H, 4.0B and 4.6C. Description Table/field for Branch/Business Place
Branch/Business Place in Logistics
July 2000
4.6C
4.0B
BKPF-BRNCH, BSEG-BUPLA, BSET-BUPLA
BKPF-BRNCH
In Logistics, you have to assign business place to plant – table T001W
In Logistics, you have to assign branch to plant – table T001W maintain in view “J_1HT001WV”
3.1H No branch field Use plant field with a specific structure to capture branch information BSEC-WERK In MM-IV, you have to enter Plant by running ‘J_1HBDTE’ program
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Value Added Tax (VAT) •
VAT – Running Number Assignment
The assignment of the running number is to arrange the tax invoices in a sequential order, as required by the Revenue Code. The following table displays how to manage the running number in release 3.1H, 4.0B and 4.6C Description Automatic number assignment
• •
Running number definition
• •
•
4.6C When transaction posted
•
For both input and output tax, running number stored in “BKPF-XBLNR” field
•
Definition stored in“J_1HVAT_OFF_NUMV” table for input tax“ Definition stored in “J_1HVAT_OFF_NUMA” table for output tax
•
•
•
4.0B When transaction posted
3.1H • When select update in reporting-“J_1HSV00” • For both input and output tax, running number stored in “BKPF-XBLNR” field
For input tax, running number stored in “BKPF-BKTXT” field For output tax, running number stored in “BKPF-XBLNR” field Definition stored in “J_1HVAT_OFF_NUMV” table for input tax Definition stored in “J_1HVAT_OFF_NUMA” table for output tax
• Running number definition for both input and output tax are stored in “J_1HVAT” table • The last number range is stored in “J_1HVATC” table
Automatic Tax Month Calculation
The input tax that is not applied for deduction in a tax month, is allowed to be carried forward for deduction in a subsequent tax month, which should be not more than 6 months from the succeeding month that the tax invoice issued. The following table shows the program that manages tax data for the tax month. Description Tax Month definition
July 2000
•
4.6C Automatically calculate tax month by comparing between posting date and doc. Date in VAT report program – RFUMSV00
•
4.0B Automatically calculate tax month by comparing between posting date and doc. Date in VAT report program – J_1HVAT
• •
3.1H Define field status group “J1H1” to open field Baseline Date of tax line item Enter the tax date into field ‘BSEG- ZFBDT’ by program ‘J_1HBDTE’ 127
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Transfer Deferred VAT
The deferred VAT has to be transferred to the VAT account after the tax liability arises. Description Deferred VAT Transfer Program Different amount handling
Transfer fully paid Invoice (transfer full amount) Transfer partially paid Invoice (transfer partially) Transfer unpaid Invoice (transfer full amount)
•
•
4.6C J_1HDTAX Automatically post to suspense account, as defined in Customizing, for the different amount of VAT Possible
•
4.0B J_1HDTAX Automatically post to suspense account, as defined in Customizing, for the different amount of VAT Possible
•
Possible
•
Possible
•
•
Possible
•
Possible
•
•
4.6C VAT reporting program is RFUMSV00
• •
• •
• •
•
3.1H J_1HDTAX Manually adjustment required for the different amount of VAT Possible only if tax line item has base line date maintained Possible only if tax line item has base line date maintained Not possible
VAT reports
Description Input / Output VAT reports
• • Summary VAT and attachment report
July 2000
•
Report program uses standard ALV function Report issue only one branch at that time None
4.0B •
•
VAT reporting program is J_1HVAT
•
Improve sorting and grouping
•
•
Using ABAP/4 program “J_1HVAT”
•
•
Store VAT data into standard table - “UMSV” and “UMSVZ” for the summarized data of VAT
• •
3.1H VAT reporting programs are J_1HSV00 for Input / Output Tax report before update J_1HVAT for Summary report and Input / Output tax report after update Using ABAP/4 program “J_1HVAT” Store VAT data into add-on table “J_1HVAT” to keep VAT data “J_1HVATC” keep the last running number
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Withholding tax In release 4.6C, Country Version Thailand uses the function of ‘Extended Withholding Tax’ and ‘Generic Withholding Tax Reporting Tools’ to handle the withholding tax requirement in Thailand.
•
Calculation and Posting
Description Function used Calculation of discount for Partial Payment
Exchange Rate used
Minimum amount checking
July 2000
• •
•
•
4.6C Extended Withholding Tax
4.0B
3.1H
•
Extended Withholding Tax
•
Classical Withholding Tax
•
Add-on process in function module “FI_WT_FB05_CALCULATE_WT” to calculate discount and minimum check
•
•
Active cash discount in company code level
Modify the process of creating partial discount, minimum check and create discount line item by “J_1H_ADJUST_DOC_POSTIN G”
•
Modify the process of creating partial discount line by “J_1H_ADJUST_DOC_POSTING”
Use standard process to translate foreign currency with the Exchange rate of Bank of Thailand in both automatic payment and outgoing payment
•
Use standard process to translate foreign currency with the Exchange rate of Bank of Thailand in only automatic payment
•
Define parameter ‘1HWT’ in company code level
Check minimum amount 500 Baht of Withholding tax base
•
Check minimum amount 500 Baht of Withholding tax base
•
Check minimum amount 500 Baht of Withholding tax base
Use the function of payment request for calculate discount and withholding tax in partial payment
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Reports Description
Withholding tax transaction table
4.6C •
Use Standard Withholding tax transaction table ‘WITH_ITEM’ • Withholding tax certificate number and sequential number is generated by customizing • Withholding tax reports are generated by ‘Generic Withholding Tax Tools’
4.0B •
Determine certificate and form no. From add-on table - Table view “J_1HWTFORMV”
•
Use W/tax transaction from add-on table to issue the certificate and reports - Table “J_1HWTAX” Generate W/tax certificate number with object number range “J_1HWTCERT” Generate Withholding tax sequential number with object number range” J_1HWTSEQN” Create withholding tax certificate by using by using ABAP/4 Program “J_1HWTCR” Create withholding tax reports no. 2,3,53 and 54 by using ABAP/4 Program “J_1HWTRE’ Create special tax account report by using ABAP/4 Program “J_1HSPAR”
• • • • •
July 2000
3.1H • • • • • •
Withholding tax transaction stored in the add-on table “J_1HWTAX” Generate Withholding tax certificate number by table “J_1HWTL” To create withholding tax expense account by transaction process “ZDI” Create withholding tax certificate by using ABAP/4 Program “J_1HWTCR” Create withholding tax report no. 3,53 and 54 by using ABAP/4 Program “J_1HWTRE” Create special tax account report by using ABAP/4 Program “J_1HSPAR”
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Check Payable To manage the status of issued check. Description Check status maintenance
4.6C • Use field text of vendor line item to keep “sent” status
4.0B •
• Program used for check register printing
• “RFCHKN10” for print check register and maintain “sent” status
•
Same as 3.1H - append structure in table “PAYR” • “PAIDD” for Paid Date (the date that sending check to vendor • “PAIDU” for Paid By (the person who maintenance check “J_1HCHQS” for maintain paid status “J_1HCHQR” for print check register
3.1H •
Append structure in table “PAYR” • “PAIDD” for Paid Date (the date that sending check to vendor • “PAIDU” for Paid By (the person who maintenance check • “J_1HCHQS” for maintain paid status “J_1HCHQR” for print check register
Check Receivable In the release 4.6C, the Postdated check can be managed by using the Turkey’s Bill of Exchange Functionality. This functionality covers Postdated check and also check returned. Description Function used for PDC
4.6C • Use Turkey’s BoE function • Transaction F-36 and “RFIDTRBOE1/2”
• • • •
July 2000
4.0B Same solution as 3.1H Use Standard BoE function with additional solution for returned check Enter check receivable and PDC via F-36 Use “J_1HRCHQ” for maintaining returned check
• • •
3.1H Use Standard BoE function with additional solution for returned check Enter check receivable and PDC via F-36 Use “J_1HRCHQ” for maintaining returned check
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Petty Cash In release 4.6C, SAP provides an additional solution – Cash Journal - to process your cash on-hand and reimbursement for the petty cashier. Description Available solutions
• •
4.6C Standard Accounts Payable Cash Journal
4.0B
3.1H
•
Standard Accounts Payable with additional solution for reimbursement
•
Standard Accounts Payable with additional solution for reimbursement
•
Provide ABAP/4 program -“J_1HPCSH” to process the reimbursement and improve the output of reports
•
Provide ABAP/4 program “J_1HPCSH” to process the reimbursement
Correspondence Description Tax Invoice printed from Document with VAT code and Transferred VAT document (Service Sales) Receipt printed from Payment Document Receipt/Tax Invoice printed from Cash Journal, Down Payment document Invoice printed from Service Sales Invoice/Tax Invoice printed from Tax transaction and Down Payment Clearing
July 2000
4.6C • Can be printed by running program ‘J_1HKORD’ • Can be printed by running program ‘J_1HKORD’ • Can be printed by running program ‘J_1HKORD’ • Can be printed by running program ‘J_1HKORD’ • Can be printed by running program ‘J_1HKORD’
•
4.0B No solution available in FI
•
3.1H No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
•
No solution available in FI
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Assets Management Most of the functionalities in release 4.6C are the same as 4.0B and 3.1H, except the reporting as follows: Description • • • •
Asset depreciation list Gain/Loss on Asset Disposal Asset Registration (History) List Asset Inventory List
July 2000
4.6C • • • •
Use ABAP Queries ‘TH01’ Use ABAP Queries ‘TH02’ Use program “RAGITT01” Use ABAP Queries '01'
4.0B. • • • •
Use program “J_1HDEPR” Use program “J_1HDIPL” Use program “J_1HREGL” Use program “J_1HASSI”
3.1H • • • •
Use program “J_1HDEPR” Use program “J_1HDIPL” Use program “J_1HREGL” Use program “J_1HASSI”
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Materials Management Topic •
•
3.1H
New user exit of VAT calculation for price included VAT
Enter percentage of VAT by manual
Enter percentage of VAT by manual.
- Stock card report - IMAT report
Group into one program ‘J_1HSTCD’ and have parameter to select report.
J_1HSTCD J_1HIMAT
J_1HSTCD J_1HIMAT
- IMAT report for Special stock
New program ‘J_1HSTKV’
Inventory Management
-
-
Logistic invoice verification - Business place / Branch
- Update running number •
4.0B
Purchase order - Price included VAT
•
4.6C
- Can enter business place / branch by manual when enter the invoice via LIV.
- Automatically update branch by the system in FI document.
- Update in header text field of FI document.
- Update in reference field of FI document.
-
-
Invoice verification - Business place / Branch
- Update running number
July 2000
-
-
- Automatically update branch by the system in FI document.
- Use plant structure to define branch. - Enter plant in FI document by using program ‘J_1HBDTE’
- Update in reference field of FI document.
- Update when execute ‘J_1HVAT’.
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Sales and Distribution Topic
4.6C
4.0B
3.1H
Billing •
Business place / branch
- Can enter business place / branch by manual when create billing.
•
Exchange rate for export - Exchange rate must be established on billing date minus 1 day.
- Provide user exit to retrieve the correct exchange rate date.
•
Down payment
- Display down payment amount and VAT in the tax invoice.
•
Free warranty
- Can process by using SD and display in the spare part issue report.
July 2000
- No branch field to enter by manual. - Automatically update branch by the system in FI document. - Provide note for users to implement it by themselves. - Can process by using SD and display in the spare part issue report.
- Use plant structure to define branch.
-
-
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