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RAJPVERM - Statement of Net Assets (Japan)

RAJPVERM - Statement of Net Assets (Japan)

CL_GUI_FRONTEND_SERVICES - Frontend Services   SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up  
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Description (Version 1)

Report RAJPVERM displays asset values according to the requirements of Japanese property tax laws.

Output

The report lists asset values in the format required for the Japanese property tax report form. Only the asset values from the book depreciation area are used.

The report date is always January 1 of each year, regardless of the definition of the given fiscal year. You generate the report separately for each city or tax office jurisdiction in which assets are located. You have to define the cities/tax offices as 8 character evaluation groups (FI-AA Customizing: Master Data -> User Fields). Within the boundaries for a particular tax office, the assets are sorted by type. You enter the asset types in the property classification key field. SAP supplies the following standard property classification keys (FI-AA Customizing: Net Worth Tax):

JP01: Buildings and Structures
JP02: Machinery
JP03: Ships
JP04: Airplanes
JP05: Vehicles
JP06: Tools, furniture & fixture

You cannot use any other classifications or sort criteria for the property tax report. The predefined sort version (JP01 as default value in the report request screen) must have the sort levels BUKRS, GDLGRP und VMGLI. You cannot use additional sort levels. You define the sort versions in FI-AA Customizing under Information System.

Report RAJPVERM consists of these 3 parts:

  1. Acquisition and production costs per asset type:
  • APC on the report date in the previous year

  • APC acquisitions in current year

  • APC retirements in current year

  • APC on the report date

  1. Values relevant to taxation on the report date according to legally mandated calculation formulas:
  • book value on report date = APC * (1-(b*a/12)) * (1-b) ** (n-1)

a: number of months within one year from the acquisition date to the report date
b: net book value percentage rate
n: number of years between the acquisition and report year (for example: report year = 1996 and acquisition year = 1979, then n = 17)
  • theoretical value (= revalued amount) = APC * a * b ** (n-1)

a: net book value percentage rate for assets acquired in 12 month period
b: net book value percentage rate for assets acquired more than 12 months ago
n: difference from the report year minus the acquisition year
  • the tax base amount before tax deductions = the higher of the two values, book value or theoretical value (the decision as to which of these two values is to be used as the tax base amount must be decided at the individual tax office at the global level, and then applies for all individual assets)

  • the tax base amount after tax deductions (generally = the tax base amount before tax deductions, except when exception rules are used)

  1. detail list of the individual assets included in the tax calculation:
  • asset number, description, quantity

  • expected useful life

  • APC

  • book value on report date (mandated calculation formula, see above)

  • theoretical value (revalued amount, mandated calculation formula, see above)

  • tax base amount before tax deductions (mandated calculation formula, see above)

  • exception rule for tax deductions, which corresponds to the "reason for manual depreciation" in FI-AA Customizing under Net Worth Tax.

The exception rule must be defined as a numerical value, such as "1/12" as "112" or "2/3" as 203.
  • taxable amount after tax deductions = tax base amount before tax deductions * percentage rate for tax deductions

(for example, tax base amount before deductions = 1,200,000 deduction rule = 112
tax base amount after deductions = 1,200,000 * 1/12 = 100,000)
  • Code for the reason for acquisitions in the report year:

1 = acquisition of new assets
2 = acquisition of used assets
3 = transfer from the area of a different tax office
4 = other





RFUMSV00 - Advance Return for Tax on Sales/Purchases   SUBST_MERGE_LIST - merge external lists to one complete list with #if... logic for R3up  
This documentation is copyright by SAP AG.

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