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INS_BR_01 - Define Threshold Amounts for Withholding Tax Supplement
ABAP Short Reference Addresses (Business Address Services)This documentation is copyright by SAP AG.
In this Customizing activity, you activate the daily, monthly accumulation, or the accumulation per document for withholding tax calculation. You also define the following values:
- Minimum amount for accumulation calculation
- Maximum base amount for INSS calculation
- Amount per dependent for IRRF calculation
You can also activate the use of formula for INSS or IRFF withholding tax calculation. The system enables you to calculate INSS or IRFF withholding tax, either by using standard rates or through formulas. To activate the use of formula for withholding tax calculation, select the Wht. Tax Formula checkbox and maintain the formula in the Maintain Formulas for Withholding Tax Calculation.
Note:
- You can maintain one record for a specific period. To define the validity of a record, enter the month and the year from when a record is valid. For accumulation calculations, the system considers a record to be valid from the 1st of the month maintained by you.
- For example consider that record R1 is valid from January 2010, and you have maintained data as 01, 2010. So the system will consider, January 1, 2010 for accumulation calculations.
- You must maintain all amounts for withholding tax calculation in the local currency of the respective company code.
Calculating Withholding Tax in Foreign Currency
If you have business transactions in foreign currency, you can calculate the withholding tax amount for the transactions in foreign currency as well. To do so, proceed as follows:
- Define a withholding tax code and/or a withholding tax supplement in Customizing for Financial Accounting under Contract Accounts Receivable and Payable → Basic Functions → Withholding Tax:
- Create a new entry in this Customizing activity, specifying the currency and the corresponding withholding tax or tax supplement you defined in step 1.
- You can choose one of the following accumulation type:
- No accumulation
- If you choose this option, the system calculates the withholding tax in foreign currency, but does not compare the calculated amount with the threshold and this amount is not retained.
- Daily, monthly accumulation or the accumulation per FI-CA document
- If you have chosen daily, monthly accumulation or the accumulation per FI-CA document, you must also enter value 9.999.999.999.999.99 in the Min. Amount for Accumul. field.
- These settings enable the system to calculate the withholding tax amount in foreign currency without reaching the minimum amount limit. The withholding tax that is calculated in foreign currency is retained.
This is relevant to the withholding tax calculation with PIS, COFINS, CSLL, IRRF, and INSS methods.
Use Case 1:
You have chosen the daily accumulation for INSS withholding tax calculation. So that the system can calculate the withholding tax, enter the maximum base amount in the Max. Base Amount for INSS field and select the Wht. Tax Formula for INSS checkbox.
Use Case 2:
You have chosen the document accumulation for INSS withholding tax calculation. So that the system can calculate the withholding tax, choose the Minimum Tax radio button, and enter the minimum tax amount in the Min. Amount for Accumulation field. In this case, do not enter any additional data (for example, maximum base amount for INSS).
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This documentation is copyright by SAP AG.
Length: 4669 Date: 20240523 Time: 195612 sap01-206 ( 74 ms )
