2. Capítulo II: Análisis del marco normativo
2.3 Ley Reformatoria a Ley de Hidrocarburos y el Contrato
In Thailand, ‘Tax Invoice’ should be issued at different time for goods sales and services sales. For goods sales, the “tax invoice” has to be issued immediately when the product is sold. However for the service sales, when selling the service, you issue the ‘invoice’ to your customer. When your customer pays for the invoice, you will then issue “tax invoice” for him.
In the add-on version, you can print ‘tax Invoice” for goods sales and ‘Invoice’ for service sales only in SD. In the release 4.6C, we include “Tax Invoice” or “Invoice” printing in FI. Additionally, you can print correspondence called “Receipt” from payment transaction.
Correspondence for print “Tax invoices”, “Invoice”, “Invoice/Tax invoice”, “Receipt/Tax Invoice” or “Receipt” is printed from FI as following: -
1. “Receipt/Tax Invoice” from Cash Journal
1. When using Cash journal to process cash receipt transaction, “Receipt/Tax Invoice” is printed from posted FI document.
2. You must type name and address into long text of cash account line item as the follows: -
• Line 1 and line 2 for Name 1 to Name 4. The length of each line is 70 characters, so you can type name 1, 2 into line 1 and name 3, 4 into line 2.
• Line 3 and line 4 for address.
3. The receipt/tax invoice number is printed from tax invoice number stored in the ‘reference document’ (BKPF-XBLNR) field.
2. “Receipt/Tax Invoice” from Down Payment
In the case of goods sales or service sales where there is collection of advance payment, retention money, deposit or reservation fee, liability to value added tax shall arise at the instance before the goods or services are handed over.
When creating a down payment request from SD, and releasing to FI, the status of FI document is posted as a noted item. You have to post down payment in FI-AR with reference to down payment request in SD, after receiving money from the customer.
According to the Thai Law, when companies receive payment, they must issue tax invoices for down payment. Therefore, to complete integration for down payment process, the release 4.6C provides integration information from SD to FI.
Transaction Entry: -
• Request from SD
1. Down Payment Request from SD
2. Down Payment Post from FI (for clear SD-down payment request)
• Request from FI 1. Down Payment Request
2. Down Payment Post Correspondence
• Using document number from down payment post for printing.
• “Receipt/Tax Invoice” is printed on the header of the correspondence.
• The receipt/tax invoice number is printed from tax invoice number in the ‘reference document’ (BKPF-XBLNR) field.
• If down payment request is created from SD, “Receipt/Tax Invoice” is printed with line items of material, same as invoice from SD.
• Down payment from FI, details are printed from extra text of correspondence.
• If document currency is foreign currency, this correspondence displays amount into two columns, foreign currency and local currency.
3. “Tax Invoices” from transfer Deferred VAT document
Liability to value added tax on provision of services should arise when the service is received and the service is paid in full or in part. Therefore the company should issue tax invoice after receiving the payment from customer.
Transaction Entry: -
1. Entry deferred VAT transaction directly from FI or document posted from SD with deferred VAT code
2. Execute “J_1HDTAX”—transfer deferred VAT before or after payment transaction posted. Correspondence
• Use number of the transferred document for printing on the correspondence.
• “Tax Invoice” is printed on the header of the correspondence.
• Tax invoice number is printed from the running number stored in the ‘reference document’ (BKPF-XBLNR) field.
Note
• If you transfer deferred VAT of the document posted from SD, the line items of material are shown on the ‘Tax Invoice’, same as invoice from SD.
• If you transfer deferred VAT of the document posted from FI, details are printed from extra text of correspondence. Therefore you should maintain detail information of your services in the extra text of correspondence.
• When you post deferred VAT in foreign currency, the system allows you to transfer document only in local currency. Therefore the correspondence displays ‘value of service’, ‘tax amount’, ‘total amount’ and ‘grand total’ only in local currency.
4. “Invoice/Tax Invoice” from invoice with real VAT
2. If you post down payment clearing, your tax invoice should be printed from the down payment clearing, not from the Invoice. Therefore you need to make sure that the ‘check box for down payment transaction’ is marked when your maintain the parameters of the correspondence print program.
3. Document number invoice or down payment clearing is used when printing the correspondence.
4. The invoice/tax invoice number is printed from the running number stored in the ‘reference document’ (BKPF-XBLNR) field.
5. If you transfer deferred VAT of the document posted from SD, the line items of material are shown on the ‘Tax Invoice’, same as invoice from SD.
6. If you transfer deferred VAT of the document posted from FI, details are printed from extra text of correspondence. Therefore you should maintain detail information of your services in the extra text of correspondence.
5. “Receipt”
Transaction Entry: -
• Make incoming payment transaction Correspondence
1. Use payment document number for printing.
2. “Receipt” is printed on the header of the correspondence.
3. Receipt number is generated from number range that assigned to the lot number in the Customizing. This running number is per number group and per company.
4. The “Receipt” is using the generated number from the receipt lot. However the “Receipt/Tax Invoice” number is using the tax invoice number stored into ‘reference document’ (BKPF-XBLNR) field.
5. Detailed items displays on the ‘Receipt’ is from the payment and corresponding invoices as follows: Invoice number, invoice date, invoice amount, payment amount and total payment amount include VAT.
6. “Invoice” is printed from only the invoice with deferred VAT.
• If you post an invoice from SD with a full payment, when printing correspondence, the line items of material will be printed, same as invoice. However if the invoice has not been paid or partially paid, material line items will not be displayed in detail. The system shows only the total line of the service value and VAT .
• If document posted from FI, details are printed from extra text of correspondence.
• If document currency is foreign currency, this correspondence displays amount into two columns, foreign currency and local currency.
Customizing Tables
• Create receipt lot
At this step, you define the receipt lot for generating a number range for your company code Menu Path
IMG Financial Accounting Accounts Receivable and Accounts Payable Business
Transactions Incoming Payments Manual Incoming Payments Outgoing Payment Notices Create Receipt Lot
• Maintain number range
After creating the receipt lot, you need to assign receipt lot to number group. Menu Path
IMG Financial Accounting Accounts Receivable and Accounts Payable Business
Transactions Incoming Payments Manual Incoming Payments Outgoing Payment Notices Assign Receipt Lots to Number Ranges
• Define correspondence type
If you define your own correspondence type, please make sure that the 'Doc. necessary' field is marked. If you want to use the existing correspondence type from the system, please choose the one with the 'Doc. necessary' field marked.
Menu Path
IMG Financial Accounting Financial Accounting Global Settings Correspondence->Define Correspondence Type
• Assign programs for correspondence type
In this step, you have to assign your ‘company code’ to the correspondence type, the ‘J_1HKORD’ program and your correspondence variant.
Correspondence Variant Attributes
• At Output Control, you must select Display taxes on sales/purch. for print record that relate to VAT
• Enter ‘receipt lot number’ (RCT_LOT) for the receipt running number (ONLY for the receipt, NOT for the Receipt/Tax Invoice).
• Select check box for down payment clearing transaction (CHECK_DP – Skip invoice with DP related). This parameter indicates that the system shall read only the down payment clearing document, instead of reading both invoices and down payment clearings.
Menu Path
IMG Financial Accounting Financial Accounting Global Settings Correspondence Assign Programs for Correspondence Type
• Define form name for correspondence print
At this step, you assign “J_1H_DOC_TH_04” layout set to your company code and ‘J_1HKORD’ program.
Menu Path
IMG Financial Accounting Financial Accounting Global Settings Correspondence Define Forms Names for Correspondence Print
7 Asset Management
Description• Chart of Depreciation: Thailand
The organizational structure of Asset Management module is called 'Chart of Depreciation'. In the Country Version Thailand, SAP delivers a Thailand Chart of depreciation - ‘1TH’, which consists of:
Depreciation Area Depreciation type Currency
01 Book depreciation area THB
02 Special tax depreciation for APC in fin.statement THB 03 Special reserves because of special tax depreciat. THB
15 Tax Balance Sheet THB
20 Cost-accounting depreciation THB
30 Consolidated balance sheet in local currency THB 31 Consolidated balance sheet in group currency USD 32 Book depreciation in group currency USD Transaction: EC08
Menu path:
Financial accounting Asset Accounting Organizational structure Create/delete chart of depreciation
• Asset Class
The following table shows the comparison between the standard asset classes in released 4.6C and the Thai asset classes pre-defined in the add-on version. If you want to have the Research and Development class, you have to define additionally in the system.
Asset Class in add-on Standard Asset Class in standard version (Release 4.6C) 100 : Real Estate 1000 200 : Buildings 1100 300 : Machines 3000 310 : Leased machines 6100 400 : Equipment 3000, 3200 500 : Vehicles 3100
600 : LVA and Equipment 5000
700 : LVA 5000
800 : Research and Development
900 : Asset under construction 4000
For the Country Version Thailand in release 4.6C, the depreciation and its calculation need to be customized differently from other release as following:
• Define Base Methods
In R/3, there are some predefined base methods delivered with the system. It is predefined for each particular type of depreciation, depreciation method and the treatment of the end of depreciation. The Base method is later assigned to the depreciation keys.
Menu Path:
IMG Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Base Methods
• Define Declining-Balance Methods Transaction: AFAMD
This step is to set the multiplication factor for determining the depreciation percentage rate, the upper limit and the lower limit for declining balance method
Decl. Descriptions Dec. Max. Min.
001 No declining
002 Declining Bal. Constant percentage 36.9043 36.9043 003 Declining Balance 2 x straight line 2 40
Menu Path:
Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Declining-Balance Methods
• Define Maximum Amount Methods
This step is to set the maximum amount for the base value. It is later assigned to the depreciation keys
Maximum amount Descriptions Valid Max. Currency TH0 Maximum value for vehicles 31.12.9999 1,000,000 THB
In the Country Version Thailand add-on version, the base value ‘ZT’ was created and used for in the calculation key to indicate the maximum amount. However in the release 4.6C the base value ‘ZT’ is not used anymore. The system is looking for the maximum amount from the maximum amount method specified in the depreciation key.
Menu Path:
Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Maximum Amount Methods
• Define Multi-level Methods Transaction: AFAMS
In this step is to define multi-level methods. It is later assigned to the depreciation keys. Each level represents a validity period for a given percentage rate. The following methods are predefined in chart of depreciation of Thailand in the release 4.6C.
Method Descriptions Valid Dep Acq. Year Per Base Perc Rem Redu
001 0%; Base=24=Net book value; Cal.fr.Rem.life 2 9999 999 12 24 x 002 0%; Base=24=Net book value 2 9999 999 12 24
003 0%; Base=05=Limit Repl. Value 2 9999 999 12 05
004 0%; Base=03=Repl.value 2 9999 999 12 03
005 0%; Base=01=Acq. Value 2 9999 999 12 01
006 0%; Base=01=Acq. value; for Special Depr. 3 9999 999 12 01
008 0%; Base=03=Repl.value; Reduct.40% (R&D) 2 9999 999 12 01 40 Menu Path:
Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Multi-level Methods
• Define Period Control Methods Transaction: AFAMP
This step is to set period control methods and assign the period control keys of Acquisition transactions, Subsequent acquisitions, Retirements and transfers and so on to each period control method.
Period Method Descriptions Acq. Add Retire Transfer
001 01/01/02/02 01 01 02 02 002 01/01/01/01 01 01 01 01 003 01/06/02/02 01 06 02 02 004 06/06/02/02 06 06 02 02 005 06/06/01/01 06 06 01 01 Menu Path:
Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Calculation Methods Define Period Control Methods
• Maintain Depreciation Key Transaction: AFAMA
This step is to maintain depreciation key by assigning calculation methods to them. The key characteristics of calculation key are the base method, declining balance method, period and multi-level into depreciation key.
Menu Path:
Financial Accounting Asset Accounting Depreciation Valuation Methods Depreciation key Maintain Depreciation Key