4. Capítulo IV: Conclusiones y recomendaciones
4.2 Propuesta alternativa
After VAT registered trader sells/provides products/services with warranty and the products are damaged, the trader may send the spare part to customer in order to replace the damaged parts or customer send the products back to have them repaired. Spare part that used in this case is free of charge.
The trader has to keep the information and prepare a report of the spare part issued under free warranty separately from the inventory and raw material report. In addition, this report is a part of inventory and raw material report, which the information of each branch of the VAT registered trader must be reported to the Revenue Department for auditing purpose.
There are two alternatives for the account posting of the delivery and billing process. 1. Issue via sales orders – with service notification.
2. Issue via sales orders – without service notification. Process Account posting
Delivery Dr. Expense from free warranty account Cr. Inventory account
Billing Dr. Clearing expense account Absorb output tax account Cr. Clearing expense account Output tax account Menu Path
To access the report, from the SAP Easy Access screen, choose Accounting Financial Accounting General Ledger Reporting Tax Reports Thailand.
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)
Alternative I - Issue via sales orders – with service notification. SD Customizing
1. Create sales orders type ‘J1H5’ – Free warranty by copying from standard order type ‘OR’.
2. Create item category ‘J1HZ’ – Free warranty by copying from standard item category ‘TAN’ and assign it relevant to billing = "A".
3. Assign item category ‘J1HZ’ to sales orders type ‘J1H5’.
4. Create a new schedule line ‘T2’ - Free warranty by copying from standard schedule line ‘CP’. 5. Assign movement type ‘991’ to schedule line ‘T2’.
6. Create access sequence ‘J1TH’.
7. Create condition type 'J1HA' - Absorbed output tax
Field Value
Condition Class ‘A’ – Discount or surcharge Condition Class ‘A’ – Discount or surcharge Condition Type ‘A’ – Percentage
Condition Category ‘D’ – Tax
Item Condition ‘X’
Plus / Minus ‘X’ - Minus
Manual Entries ‘C’ – Manual entries has priority Amount / Percentage ‘X’
8. Create condition type 'J1HB' – Price (Gross) Reverse 100% to deduct the gross price.
Field Value
Access Sequence J1TH
Condition Class ‘A’ – Discount or surcharge Condition Type ‘A’ – Percentage
Condition Category ‘H’ – Basic Price
Item Condition ‘X’
Plus / Minus ‘X’ - Minus
Manual Entries ‘D’ - Not possible to process manually Amount / Percentage ‘X’
9. Create a new pricing procedure ‘J1H_02’.
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
10. Create a new document pricing procedure ‘T’ – free warranty.
11. Assign sales document type ‘J1H5’ with document pricing procedure ‘T’. 12. Assign pricing procedure determination to sales area.
13. Create copy control from sales document ‘J1H5’ to delivery document ‘LF’ , assign item category ‘J1HZ’ and assign routine number ‘360’.
14. Create billing type ‘J1H5’ – Free warranty by copying from standard billing type ‘F2’. 15. Create copy control from delivery document ‘LF’ to billing document ‘J1H5’.
16. Create condition type 'J1H5' for account determination procedure. 17. Create account determination procedure 'J_1H05'.
Step Count Condition Type Requirement
1 0 J1H5 3
18. Create sales orders type ‘J1HW’ – Return free warranty by copying from standard order type ‘RE’. 19. Create item category ‘1HRW’ – Return free warranty by copying from standard item category
‘REN’
20. Allocate item category ‘1HRW’ to order type ‘J1HW’. 21. Create a schedule line category ‘T3’ – Return free warranty. 22. Allocate movement type ‘992’ to schedule line ‘T3’.
23. Create copy control from sales document ‘J1HW’ to delivery document ‘LR’ and assign item category ‘1HRW’.
24. Create billing type ‘J1HW’ – Return free warranty.
25. Create copy control from billing document ‘J1H5’ to sales document ‘J1HW’. 26. Create copy control from sales document ‘J1HW’ to delivery document ‘LR’. 27. Create copy control from sales document ‘J1HW’ to billing document ‘J1HW’. MM Customizing
1. Create a new movement type
• ‘991’ – free warranty by copying from standard movement type ‘601’.
• ‘992’ – return free warranty by copying from standard movement type ‘653’.
• ‘995’ – RE GI-Free Warran.991.
2. Assign account modification key ‘VAM’ to account modification of the movement type. Process Flow:
1. Create equipment master data. 2. Create service notification.
3. Create sales orders with reference to service notification and use order type ‘J1H5’. 4. Create delivery order with reference to sales orders.
5. Post goods issue with movement type ‘991’. 6. Create billing document with billing type ‘J1H5’.
Alternative II: Issue via sales orders – without service notification SD Customizing: same as alternative 1.
MM Customizing: same as alternative 1. Process Flow
1. Create sales orders with order type ‘J1H5’ and enter information that require to display in the report
• Sales orders header
• Field “Guarantee” - warranty date
• Sales order item purchase order data section ship-to-party
• Field “Purchaser order no.” - serial number
• Field “Your reference” - warranty number 2. Create delivery order.
3. Post goods issue with movement type ‘991’. 4. Create billing document with billing type ‘J1H5’. Feature
• Automatically display default business place (branch) when create billing.
• Allow use to change business place (branch) field when create/change 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 release 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.
Appendix: Country Version Thailand Delta Information (release 4.6C compared with 3.1H
and 4.0B)
Introduction
The section is the delta information of the Country Version Thailand on release 4.6C (Standard Version) compared with the add-on release 3.1H and 4.0B. For more detailed information of each functionality, please refer to the User Manual of each release.
Organizational Unit
• Business Place/Branch
In the Country Version Thailand, a new organizational unit called ‘Business Place/Branch’ is one of a major localized key field. It is mainly used to support the requirement of VAT. The law requires all companies, register in the VAT system, to submit the VAT reports accordingly to their registered place of business.
The following table displays the information of ‘branch/business place’ organizational unit from the release 3.1H, 4.0B and 4.6C.
Description 4.6C 4.0B 3.1H
Table/field for Branch/Business Place BKPF-BRNCH, BSEG-BUPLA, BSET-BUPLA
BKPF-BRNCH No branch field
Use plant field with a specific structure to capture branch information -
BSEC-WERK Branch/Business Place in Logistics In Logistics, you have to assign
business place to plant – table T001W
In Logistics, you have to assign branch to plant – table T001W maintain in view “J_1HT001WV”
In MM-IV, you have to enter Plant by running ‘J_1HBDTE’ program
Value Added Tax (VAT)
• VAT – Running Number Assignment
The assignment of the running number is to arrange the tax invoices in a sequential order, as required by the Revenue Code. The following table displays how to manage the running number in release 3.1H, 4.0B and 4.6C
Description 4.6C 4.0B 3.1H
Automatic number assignment • When transaction posted • When transaction posted • When select update in reporting-“J_1HSV00”
• For both input and output tax, running number stored in “BKPF-XBLNR” field
• For input tax, running number stored in “BKPF-BKTXT” field
• For output tax, running number stored in “BKPF-XBLNR” field
• For both input and output tax, running number stored in “BKPF-XBLNR” field
Running number definition • Definition stored
in“J_1HVAT_OFF_NUMV” table for input tax“
• Definition stored in
“J_1HVAT_OFF_NUMA” table for output tax
• Definition stored in
“J_1HVAT_OFF_NUMV” table for input tax
• Definition stored in
“J_1HVAT_OFF_NUMA” table for output tax
• Running number definition for both input and output tax are stored in “J_1HVAT” table
• The last number range is stored in “J_1HVATC” table
• Automatic Tax Month Calculation
The input tax that is not applied for deduction in a tax month, is allowed to be carried forward for deduction in a subsequent tax month, which should be not more than 6 months from the succeeding month that the tax invoice issued.
The following table shows the program that manages tax data for the tax month.
Description 4.6C 4.0B 3.1H
Tax Month definition • Automatically calculate tax month by comparing between posting date and doc. Date in
• Automatically calculate tax month by comparing between posting date and doc. Date in
• Define field status group “J1H1” to open field Baseline Date of tax line item
• Transfer Deferred VAT
The deferred VAT has to be transferred to the VAT account after the tax liability arises.
Description 4.6C 4.0B 3.1H
Deferred VAT Transfer Program • J_1HDTAX • J_1HDTAX • J_1HDTAX
Different amount handling • Automatically post to suspense account, as defined in
Customizing, for the different amount of VAT
• Automatically post to suspense account, as defined in
Customizing, for the different amount of VAT
• Manually adjustment required for the different amount of VAT Transfer fully paid Invoice (transfer full
amount) • Possible • Possible • base line date maintainedPossible only if tax line item has Transfer partially paid Invoice (transfer
partially) • Possible • Possible • base line date maintainedPossible only if tax line item has Transfer unpaid Invoice (transfer full
amount) • Possible • Possible • Not possible
• VAT reports
Description 4.6C 4.0B 3.1H
Input / Output VAT reports • VAT reporting program is RFUMSV00
• Report program uses standard ALV function
• Report issue only one branch at that time
• VAT reporting program is J_1HVAT
• Improve sorting and grouping
• VAT reporting programs are J_1HSV00 for Input / Output Tax report before update
• J_1HVAT for Summary report and Input / Output tax report after update
Summary VAT and attachment report • None • Using ABAP/4 program “J_1HVAT”
• Store VAT data into standard table - “UMSV” and “UMSVZ” for the summarized data of VAT
• Using ABAP/4 program “J_1HVAT”
• Store VAT data into add-on table “J_1HVAT” to keep VAT data
• “J_1HVATC” keep the last running number
Withholding tax
In release 4.6C, Country Version Thailand uses the function of ‘Extended Withholding Tax’ and ‘Generic Withholding Tax Reporting Tools’ to handle the withholding tax requirement in Thailand.
• Calculation and Posting
Description 4.6C 4.0B 3.1H
Function used • Extended Withholding Tax • Extended Withholding Tax • Classical Withholding Tax Calculation of discount for Partial
Payment • request for calculate discount Use the function of payment and withholding tax in partial payment
• Add-on process in function module “FI_WT_FB05_CALCULATE_WT” to calculate discount and minimum check
• Active cash discount in company code level
• Modify the process of creating partial discount line by
“J_1H_ADJUST_DOC_POSTING”
• Modify the process of creating partial discount, minimum check and create discount line item by
“J_1H_ADJUST_DOC_POSTIN G”
Exchange Rate used • Use standard process to translate foreign currency with the Exchange rate of Bank of Thailand in both automatic payment and outgoing payment
• Use standard process to translate foreign currency with the Exchange rate of Bank of Thailand in only automatic payment
• Define parameter ‘1HWT’ in company code level
Minimum amount checking • Check minimum amount 500
• Reports
Description 4.6C 4.0B 3.1H
Withholding tax transaction table • Use Standard Withholding tax transaction table ‘WITH_ITEM’
• Withholding tax certificate number and sequential number is generated by customizing
• Withholding tax reports are generated by ‘Generic
Withholding Tax Tools’
• Determine certificate and form no. From add-on table - Table view “J_1HWTFORMV”
• Use W/tax transaction from add-on table to issue the certificate and reports - Table “J_1HWTAX”
• Generate W/tax certificate number with object number range “J_1HWTCERT”
• Generate Withholding tax sequential number with object number range” J_1HWTSEQN”
• Create withholding tax certificate by using by using ABAP/4 Program “J_1HWTCR”
• Create withholding tax reports no. 2,3,53 and 54 by using ABAP/4 Program “J_1HWTRE’
• Create special tax account report by using ABAP/4 Program “J_1HSPAR”
• Withholding tax transaction stored in the add-on table “J_1HWTAX”
• Generate Withholding tax certificate number by table “J_1HWTL”
• To create withholding tax expense account by transaction process “ZDI”
• Create withholding tax certificate by using ABAP/4 Program “J_1HWTCR”
• Create withholding tax report no. 3,53 and 54 by using ABAP/4 Program “J_1HWTRE”
• Create special tax account report by using ABAP/4 Program “J_1HSPAR”
Check Payable
To manage the status of issued check.
Description 4.6C 4.0B 3.1H
Check status maintenance • Use field text of vendor line
item to keep “sent” status • Same as 3.1H - append structure in table “PAYR”
• “PAIDD” for Paid Date (the date that sending check to vendor
• “PAIDU” for Paid By (the person who maintenance check
• “J_1HCHQS” for maintain paid status
• Append structure in table “PAYR”
• “PAIDD” for Paid Date (the date that sending check to vendor
• “PAIDU” for Paid By (the person who maintenance check
• “J_1HCHQS” for maintain paid status
Program used for check register
printing •register and maintain “sent” “RFCHKN10” for print check status
• “J_1HCHQR” for print check register
“J_1HCHQR” for print check register
Check Receivable
In the release 4.6C, the Postdated check can be managed by using the Turkey’s Bill of Exchange Functionality. This functionality covers Postdated check and also check returned.
Description 4.6C 4.0B 3.1H
Function used for PDC • Use Turkey’s BoE function
• Transaction F-36 and “RFIDTRBOE1/2”
• Same solution as 3.1H
• Use Standard BoE function with additional solution for returned check
• Enter check receivable and PDC via F-36
• Use Standard BoE function with additional solution for returned check
• Enter check receivable and PDC via F-36
Petty Cash
In release 4.6C, SAP provides an additional solution – Cash Journal - to process your cash on-hand and reimbursement for the petty cashier.
Description 4.6C 4.0B 3.1H
Available solutions • Standard Accounts Payable
• Cash Journal • Standard Accounts Payable with additional solution for reimbursement
• Provide ABAP/4 program -“J_1HPCSH” to process the reimbursement and improve the output of reports
• Standard Accounts Payable with additional solution for reimbursement
• Provide ABAP/4 program - “J_1HPCSH” to process the reimbursement
Correspondence
Description 4.6C 4.0B 3.1H
Tax Invoice printed from Document with VAT code and Transferred VAT document (Service Sales)
• Can be printed by running
program ‘J_1HKORD’ • No solution available in FI • No solution available in FI Receipt printed from Payment
Document •program ‘J_1HKORD’Can be printed by running •
No solution available in FI • No solution available in FI Receipt/Tax Invoice printed from Cash
Journal, Down Payment document •program ‘J_1HKORD’Can be printed by running • No solution available in FI • No solution available in FI Invoice printed from Service Sales • Can be printed by running
program ‘J_1HKORD’ • No solution available in FI • No solution available in FI Invoice/Tax Invoice printed from Tax
transaction and Down Payment Clearing
• Can be printed by running
Assets Management
Most of the functionalities in release 4.6C are the same as 4.0B and 3.1H, except the reporting as follows:
Description 4.6C 4.0B. 3.1H
• Asset depreciation list
• Gain/Loss on Asset Disposal
• Asset Registration (History) List
• Asset Inventory List
• Use ABAP Queries ‘TH01’
• Use ABAP Queries ‘TH02’
• Use program “RAGITT01”
• Use ABAP Queries '01'
• Use program “J_1HDEPR”
• Use program “J_1HDIPL”
• Use program “J_1HREGL”
• Use program “J_1HASSI”
• Use program “J_1HDEPR”
• Use program “J_1HDIPL”
• Use program “J_1HREGL”
Materials Management
Topic 4.6C 4.0B 3.1H
• Purchase order
- Price included VAT New user exit of VAT calculation
for price included VAT Enter percentage of VAT by manual Enter percentage of VAT by manual.
• Inventory Management - Stock card report - IMAT report
Group into one program
‘J_1HSTCD’ and have parameter to select report.
J_1HSTCD J_1HIMAT
J_1HSTCD J_1HIMAT - IMAT report for
Special stock New program ‘J_1HSTKV’ - -
• Logistic invoice verification
- Business place / Branch - Can enter business place / branch by manual when enter the invoice via LIV.
- Automatically update branch by the system in FI document.
-
- Update running number - Update in header text field of FI
document. - Update in reference field of FI document.
-
• Invoice verification
- Business place / Branch - - Automatically update branch by
the system in FI document. - Use plant structure to define branch. - Enter plant in FI document by using program ‘J_1HBDTE’ - Update running number - - Update in reference field of FI
Sales and Distribution
Topic 4.6C 4.0B 3.1H
Billing
• Business place / branch - Can enter business place / branch
by manual when create billing. - No branch field to enter by manual. - Automatically update branch by the system in FI document.
- Use plant structure to define branch.
• Exchange rate for export - Exchange rate must be established on billing date minus 1 day.
- Provide user exit to
retrieve the correct exchange rate date.
- Provide note for users to
implement it by themselves. -
• Down payment - Display down payment amount and VAT in the tax invoice.
- -
• Free warranty - Can process by using SD and display in the spare part issue report.
- Can process by using SD and display in the spare part issue report.