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Release Information for IS-Oil Downstream Release 1.0A - TDP ( RELNIS-OIL_1.0A_TDP )

Release Information for IS-Oil Downstream Release 1.0A - TDP ( RELNIS-OIL_1.0A_TDP )

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Release Information for IS-Oil Downstream Release 1.0A - TDP

Description

Introduction

The IS-Oil system provides:

  • ED handling from order entry through to invoice generation.
Calculation of ED liabilities and receivables will be made on each movement of dutiable product. Duty can be calculated based on multiple UoMs, including temperature-corrected quantities.
  • Maintenance of dutiable status of materials.
Changes in the physical quantity of dutiable inventory are calculated on each movement of dutiable product. The ED-paid inventory values of dutiable products are held separately from book value of inventory.
  • Capability to maintain and use different duty rates for the same product, depending on the intended use of that product.
It is possible to handle duty calculations for material moved between different plants with different duty rates.

Basic functionality of excise duty handling (TDP.01)

Excise duty status determination (TDP.01.01)

To set up an ED material you have to maintain IS-Oil specific fields in the material master. There is a plant specific screen which can be reached from the engineering/design view (Rel. 1.0A, Rel. 1.0B). This screen contains the fields to create a TDP or/and ASTM relevant material. In Release 1.0C, this "oil specific data" screen becomes an independent view.

The TDP relevant fields are:

  • Material Excise Duty Group
  • Customer Tariff Number
  • % Mineral Oil Content

The use of an ED tax group allows a change in the ED rate to affect a number of materials without individual maintenance. You should use an ED group for each set of materials which is subject to the same rates of ED.

You can present a material related customer tariff number. This number can be used for reporting purposes.

The mineral oil content of the material determines what percentage of the quantity of the moved material is deemed liable to the ED.

Dutiable materials (identified because they have an ED tax group) are defined with split valuation. This allows the ED value of taxed stock to be calculated and saved.

You can set the ED status of the batch (real or dummy) in the material master accounting view. The ED status at the issuing and receiving locations together with the movement type determine the accounts which are used for postings on the accounting documents.

Excise duty postings: tax liabilities and claims (TDP.01.02)

In general a goods movement from an untaxed to a taxed location results in an excise duty liability while that from taxed to untaxed results in an ED claim. It is possible to post liabilities and claims to separate cost accounts.

Excise duty postings: tax inventory (TDP.01.03)

Taxed stock is always valued at the full rate of duty even if the final use of the material is liable to a reduced rate of tax. Appropriate postings are made to reflect the tax rate differences at the time of the goods movement.

Excise duty rate determination (TDP.01.06)

The ED rate for any movement is determined by the physical location of the material, the percentage of mineral oil content, the planned end use and the date of tax valuation.

The external rates table OIH01 is used to determine the tax/customs rates for each company code, plant, tax group and handling type, as a function of the date.

Example:

CC Plnt ED Grp HT Valid from ED rate Curr. Per UoM
AOIL **** T1 ** 08.01.1996 6,61 USD 10 L
AOIL PL01 01 ** 05.09.1996 1,00 USD 1 L
AOIL PL01 T1 ** 08.01.1996 6,61 USD 10 L
AOIL PL02 T1 ** 08.01.1996 7,01 USD 10 L

There are no standard settings for this table because the entries are dependent on local authority regulations.

If entries with a new validity date are added here and the revaluation of taxed inventory is required (see company code parameters), the procedure of revaluation must have been done for the last tax rate validity date.

Once an ED tax rate has been entered, it is not possible to change or to delete this entry. It is possible to set up ED rates with the value 0.

The handling type is used to find the correct ED rate in the external rates table or internal rates condition records. ** stands for the full ED rate and is used for ED inventory postings. The handling type within sales refers to the excise rate that the customer will acquire the material (e.g. untaxed, fully taxed, reduced rate for heating, etc.). In purchasing the handling type indicates the excise rate applied to the material that has been received. For transfers the handling type refers to the destination location.

You have to maintain IS-Oil specific company code parameters. The table OI001 shows the ED defaults for the company specified. There is individual documentation on each field which describes the possible values and their meaning. Those fields that relate to sales or purchase order pricing are only used where there is no default defined on the order item or master data.

Excise duty parameter defaults (TDP.01.08)

To minimize data entry, key parameters for sales and purchase orders can be defined at different levels (company, customer/vendor, material information), and these defaults are copied to order items.

Excise duty for standard purchase orders (TDP.01.09)

A default handling type and valuation type can be defined for company/plant/order type combinations. These are superceded by defaults held on the purchase information record (for a vendor/material combination). Pricing by external rates or internal price condition records can also be defaulted.

The handling type is used to determine the tax status of the dutiable material from the supplier while the valuation type shows whether the material is to be stored in your company in a taxed or untaxed location. If the valuation types is omitted on the purchase order then it is entered on the subsequent goods receipt.

Excise duty for receipts from purchase orders (TDP.01.13)

All material movements and tax postings for purchase orders receipts are controlled via tables. Receipts to inventory can be done from/to any tax status and are regarded as "available" stock. Receipts to consumption (not to be stocked) are posted as expense upon receipt. The ED values are posted to separate cost centers.

Excise duty for inventory movements (TDP.01.14)

Dutiable material can be received to inventory, issued from, or managed within inventory by the use of movement types. The business purpose of a movement is defined by event type (issue, receipt etc.) and by movement type (to blocked stock, scrapping etc.).

The table OIH03 shows the permitted customs duty/tax key combinations, that is from which customs duty/tax status to which customs duty/tax status materials may be transferred. The entries are always dependent on company code and ED tax group. They can also be dependent on the movement type and the current event type. The "ER" (ED relevance) shows whether a claim (H) or liability (S) or neither results from the material movement. "CT" indicates whether tax needs to be calculated. "HT" indicates whether a handling type in table OIH01 is required, optional or not required for the movement combination.

Internal transfer of excise duty material (TDP.01.15)

Movements of taxable material between company owned locations may result in a liability/claim for ED. No gain/loss can be recorded for material in transfer. ED rates at different locations may differ and this will cause additional accounting postings.

Excise duty handling in sales orders (TDP.01.17)

You can specify defaults for dutiable materials entered as sales order items. The defaults relate to the handling type and associated licences (if applicable). The defaults are held on customer-material information or customer records. A new screen shows the ED details for a sales order item.

During sales order entry you can specify whether ED rates for sales items are to be taken from an IS-Oil external rates table or from standard price condition records (internal pricing).

Excise duty handling in sales invoices (TDP.01.18)

The ED details are copied from the order to the billing document (via the delivery document). Repricing may be done.

Excise duty billed vs excise duty liability booked differences (TDP.01.21)

There is a company level parameter to specify if balancing postings are to be created if there is a difference between the total ED value posted at goods issue and the total on the billing document. There can be several reasons why this may occur - changed duty rates, different UoMs (e.g., liters at 15 degrees Celsius, liters at ambient, etc.)

Excise duty handling for blocked inventory (TDP.02)

Sales order returns of dutiable material by customers are handled with new "return" orders not linked to the original order. The goods receipt is to a blocked stock location. A credit memo may be raised to refund the value of returned stock to the customer.

ED rates can change between sale/return. If the calculations are based on the return date, the price and ED values may be different, but the ED value can be manually overwritten.

Licences and Exemptions (TDP.04)

Excise authorities may grant relief from paying full excise duty on specific product for specific use or may allow total exemption. This may be conditional on an authorization or license number being quoted by the customer. These license details may be recorded on the customer or customer-material info records and copied to a sales item during order entry. Checks are made that the license is valid on the pricing date of the order. A separate handling type can be specified for each possible reduced or exemption ED rate.

A license number may be stored for each storage location where untaxed stock is held. This license can then be printed on delivery documents involving the untaxed stock.

Tax rate elements (TDP.05)

Up to six tax elements can be defined for each ED rate. Each element may represent a different levy (for envirnoment, special funds, etc.) payable to different authorities. The elements must have the same UoM, taxable quantity and validity period. Only the total ED value is posted to the general ledger, but element values are available for reporting purposes.

Consumption (TDP.07)

For issues from inventory to consumption the ED value is expensed separately from the net material cost into a separate cost account. ED for material received for consumption is posted to a separate cost account.

General ledger accounts (TDP.08)

A special FI-GLX ledger structure is set up to record TDP data, and this ledger is available for reporting purposes.

The table T030 holds the details for the execution of process keys related to ED tax. In particular general ledger accounts may be defined. These accounts are posted to whenever the process key is used in a dutiable movement. There is program code linked to the use of each process key and so these keys may not be changed. You have control over which G/L accounts are used and whether debit and credit postings use the same or different accounts.

If it has been agreed that zero postings are to be carried out in the value string, these will also be posted in the SL.

Excise duty handling for exchanges (TDP.10)

Invoices for exchanges may involve bills for product only, fees only, excise duty only, or any combination of these. Standard ED techniques are used for exchanges.

Recalculation of ED inventory values when ED rate changes (TDP.12)

Revaluation of taxable inventory when the tax rates changes is selectable as a company level parameter. A new field is added to the valuation record to hold the duty-paid quantity of inventory. Revaluation is required after a change to any of the following fields:

  • Tax rate
  • Tax rate base quantity
  • Tax rate UoM
  • Quantity for tax calculation

A current and previous tax rate can be in use without a revaluation having taken place. If the historic rate of ED applies the ED liability will be posted using the historic rate, but inventory value will be posted using the current rate and an ED duty difference will be posted.

You can set a flag which will initiate the revaluation. Material movements/postings are not allowed during the revaluation for a material/plant combination. Other material/plant movements are not affected.

The physical inventory stock-taking is a prerequisite for revaluation of taxed inventory and results in postings to the:

  • ED taxed inventory account with differences from stock-taking only ED loss/gain from stock-taking
  • ED differences from the tax rate change
  • ED taxed inventory account with differences from the tax rate change

Stock-taking of tax paid dutiable material results in the ED inventory being adjusted to stow the reduction/addition of quantity. Postings to ED inventory and a gain/loss account will be made. For tax unpaid dutiable material, adjustments postings will depend on the local authority's rules. Loss of "tax unpaid" stock may result in a liability to pay duty on the missing quantity.

Vendor Price (TDP.16)

Purchase order material prices are inclusive of ED and the net material price is determined by subtracting the tax value.

The valuation of goods at receipt/entry to stock is based on the net of tax price.

Receipts of dutiable material free of charge is possible where the net price is zero but the gross price includes ED.

Collective calculations and postings (TDP.20)

The ED values are calculated and posted in a synchronous process along with the other standard R/3 core postings. An asynchronous process was considered but rejected.

Materials Management Requirements (TDP.21)

New fields have been added to the material master record (besides the existing stock unit of measure). The quantity in the tax rate UoM is calculated for each movement. New fields exist in the plant valuation record: Total quantity in the tax rate UoM.






TXBHW - Original Tax Base Amount in Local Currency   BAL_S_LOG - Application Log: Log header data  
This documentation is copyright by SAP AG.

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