Purpose
The aim of this page is to clarify the understanding of IVA (Impuesto al Valor Agregado) withholding tax in Argentina.
Overview
The company is the withholding agent determined by AFIP, the tax authority in Argentina. When you make the payment to the vendor, you have to calculate withhold IVA tax to vendor and inform that you are paying less due to IVA tax to be practiced. During this process, the system indicates the Certificate of WHT (withholding tax), where it informs: basis of calculation, tax rate and amount withheld. Check below the instructions of the customizing.
Instructions of the customizing
01. Enable the Extended WHT, applicable for Argentina.
Go to transaction SPRO > SAP Reference IMG > FA (Financial Accounting) New > FA Basic Settings New > WHT > Extended WHT > Company Code >> Activate Extended WHT.
02. Create a WHT Type.
You define the WHT Type for posting at the time of paying. You have to enter the WHT information when entering the document for this WHT Type.
Go to transaction SPRO > SAP Reference IMG > FA New > FA Basic Settings New > WHT > Extended WHT > Calculation > WHT Type >> Define WHT Type for Payment Posting.
03. Create a WHT code and Formula Calculation.
Go to transaction SPRO > SAP Reference IMG > FA New > FA Basic Setting New > WHT > Extended WHT > Calculation > WHT code
>> Define WHT Code
>> Define Formulas for Calculating WHT
>> Define Formulas for Calculating WHT
In the example of the image below, the WHT Code corresponds to 80% of IVA.
04. Assign WHT Type and Code to every vendor masterdata.
05. Assign accounts for WHT.
Go to transaction SPRO > SAP Reference IMG > FA > FA Global Settings > WHT > Extended WHT > Postings >> Accounts for WHT
06. Create and/or check if the branch can generates the certificates numbering of WHT.
Go to transaction SPRO > SAP Reference IMG > CA (Cross Application) Components > General Application Functions > CA Document Numbering > Argentina >> Define Issuing Branch
07. Assign numbering concept to the country.
Go to transaction SPRO > SAP Reference IMG > FA > FA Global Settings > WHT > Extended WHT > Posting > Certificate Numbering for WTH >> Assign Numbering Concept to Company Code Country
08. Assign the form corresponding to the rate of WHT for Income Tax and IVA.
Go to transaction SPRO > SAP Reference IMG > FA > FA Global Settings > WHT > Extended WHT > Report >> Assign Forms for WHT Certificates
The current form in use is the “F_RFWTCT10_10” for both Income Tax and IVA withholding. Right then, you are ready to create an invoice and an outgoing payment for such vendor. At time of payment to such vendor, you will observe that the WHT calculation takes place.
For control purposes, check the sheet WHT at payment time before recording the transaction. Finally, the WHT Certificate will be printed through program RFWTCT10.
Related Content
Related Documents
Related SAP Notes/KBAs
Fonte: https://wiki.scn.sap.com/wiki/display/LOCLA/IVA+withholding+in+Argentina
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