3. Capítulo III: Las cláusulas exorbitantes en el
3.2 Análisis del Contrato Modificatorio al Contrato de
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 Process Account posting Customizing
I Delivery Dr. Clearing expense account See Customizing Cr. Inventory account
Billing Dr. Expense from free warranty account Absorb output tax account
Cr. Clearing expense account Output tax account
II Delivery Dr. Expense from free warranty account See Customizing Cr. Inventory account
Billing Dr. Clearing expense account Absorb output tax account Cr. Clearing expense account Output tax account Pre-requisite FI Customizing
1. Create business place.
Menu Path: IMG Cross-Application Component General Application Functions Cross- Application Document Numbering Thailand Define Business Place
2. Assign business place to plant.
Menu Path: IMG Cross-Application Component General Application Functions Cross- Application 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) 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
9. Assign G/L account for account determination procedure. App Condty ChAc Sorg Actkey G/L account
V J1H2 INT SD01 ERL 232600
V J1H2 INT SD01 EVV 262000
V J1H2 INT SD01 J1H 262000
V J1H2 INT SD01 MWS 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 Value
Description Absorb output tax
Condition class ‘A’ – Discount or surcharge Calculation type ‘A’ – Percentage
Calculation category ‘D’ – Tax
Plus/Minus ‘X’
Item condition ‘X’
Manual entries ‘C’ – Manual entry Amount/Percentage ‘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 Cty From Mdt. P Sub Stat Reqt Altcty. AltCBV Actky
11 VPRS X 4 ERL
915 MWST 11 S 10 16 MWS
950 J1HA 11 x 2 362 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
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 Condty ChAc Sorg Dist. Div. Actkey G/L account
VC CASH INT SD01 WS M1 EVV 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.
• 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
9. Assign G/L account for account determination procedure. App Condty ChAc Sorg Actkey G/L account
V J1H2 INT SD01 ERL 262000
V J1H2 INT SD01 EVV 232600
V J1H2 INT SD01 J1H 262100
V J1H2 INT SD01 MWS 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 Value
Description Absorb output tax
Condition class ‘A’ – Discount or surcharge Calculation type ‘A’ – Percentage
Plus/Minus ‘X’
Item condition ‘X’
Manual entries ‘C’ – Manual entry Amount/Percentage ‘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 Value
Description Gross Price (Reverse) Access sequence J1TH
Condition class ‘A’ – Discount or surcharge Calculation type ‘A’ – Percentage
Condition category ‘H’ – Basic Price Plus / Minus ‘X’
Item condition ‘x’
Manual entries ‘D’ – Not possible Amount/Percentage ‘x’
Delete ‘x’
14. Create a new pricing procedure 'J_1H02' - Price for FOC (same as free warranty) and enter information as follow:
Step Cty From Mdt. P Sub Stat Reqt AltCBV Actky
10 PR00 X 2 ERL
30 J1HA 10 S 2 J1H
40 MWST x S 10 16 MWS
100 J1HB x S 2 ERL
110 VPRS B x 4
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
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.