Prerequisite
This chapter lists a prerequisite, lists the common fields used in this chapter, and discusses how to:
Set up withholding for general SUSS (sistema único de seguridad social), security services, and cleaning services.
Set up UTEs (temporary enterprise union) for SUSS.
Set up contractor withholding.
Set up gross income withholding.
Set up value-added tax (VAT) withholding.
Set up profit withholding.
Set up VAT and profit legal number withholdings.
Set up VAT withholdings by RG 726 or RG 615.
See Also
Setting Up UDCs for Foreign Suppliers and Supplier Withholding for Argentina
AAIs for Supplier Withholding for Argentina
Setting Up Next Numbers for Withholding Taxes
Prerequisite
Verify that document types $A, $G, $I, and $S are set up in the Document Types (00/DT) and Document Types - Vouchers Only (00/DV) user-defined code (UDC) tables.
Common Fields Used in This Chapter
|
Amount to Compare |
Enter a code that exists in the ARG - Item ABCN - allowed values (76/A1) UDC table to specify an amount type to compare against the minimum amount in the withholding calculation process. |
|
Effective Date |
Enter the first day on which the withholding term is effective. |
|
Expiration Date |
Enter the expiration date of the withholding terms. |
|
Legal Concept |
Enter the withholding description code that is based on the tables from the tax authority (Direccion General Impositiva [DGI]). You set up legal concepts in various UDCs. |
|
Minimum Amount |
Enter the minimum amount for the withholding. |
|
% (percentage) |
Enter the percentage of the withholding. The maximum value that you can enter is 999,99. |
|
Resolution Date |
Enter the effective date of the resolution. |
Setting Up Withholding for General SUSS, Security Services, and Cleaning Services for Argentina
This section provides overviews of withholding for general SUSS, security services, and cleaning services; lists prerequisites; and discusses how to:
Set up withholding percentages for SUSS and cleaning services withholding.
Set up supplier exemptions for SUSS and cleaning services withholding.
Understanding Setup for General SUSS Withholding
To set up your system to withhold taxes for general SUSS services:
In the Document Type (00/DT) and Document Type - Vouchers Only (00/DV) UDC tables, set up $Q as the document type that identifies withholdings for security services.
Enter 3 in the Special Handling Code field of the values that you establish in the SUSS Withholding Concept (76/11) UDC table to identify the SUSS withholding concept for general SUSS withholding.
Use position seven to enter Y (yes) or N (no) to specify whether the system withholds the tax for nonmonetary payments.
For general SUSS services, enter N in the seventh position. The system treats a blank value in the seventh position as a Y.
Verify that the Withholding Minimum (76A/WM) UDC table includes the required values.
Verify that other system setup, such as automatic accounting instructions (AAIs), next numbers, UDCs, and so on, are set up for the withholding of taxes for general SUSS.
Add values for the withholding on general SUSS to:
S.U.S.S. W/H - Percentages (P760410A).
S.U.S.S. W/H - Exempt Percentages (P760416A).
Understanding Setup for Withholding for Security Services
To process withholding taxes for security services:
In the Document Types (00/DT) and Document Types - Vouchers Only (00/DV) UDC tables, set up $P as the document type that identifies withholdings for security services.
Enter 2 in the Special Handling Code field of the values that you establish in the SUSS Withholding Concept (76/11) UDC table to identify the SUSS withholding concept for investigation and security services.
Set up a payment instrument in the Payment Instrument (00/PY) UDC table for taxes for security services that you withhold from suppliers.
Specify in the fifth and sixth positions of the Special Handling Code field whether withholding applies and is accumulated.
Use position five to enter Y (yes) or N (no) for application of the withholding tax, and use position six to enter Y (yes) or N (no) to specify whether the system accumulates the withholding taxes in the F76A0456 table. The system treats blank values in the fifth and sixth positions as Y.
Verify that other system setup, such as AAIs, next numbers, UDCs and so on, are set up for the withholding of taxes for security services.
Add values for the withholding of taxes on security services to:
S.U.S.S. W/H - Percentages (P760410A).
S.U.S.S. W/H - Exempt Percentages (P760416A).
Understanding Setup for Withholding for Cleaning Services
AFIP (Administraćion Federal de Ingresos Públicos) General Resolution 1556 established a new withholding method for cleaning services, valid as of November 1, 2003. JD Edwards EnterpriseOne software meets this requirement by using the same programs that are used for eventual services withholdings. This section explains how to set up these programs for both types of withholdings.
You cannot apply both SUSS withholdings and eventual services withholdings at the same time because the combination of the two withholdings might create an undue burden. However, if a company that provides eventual services also provides personnel to carry out cleaning tasks, that company should not make withholdings for cleaning services under General Resolution 1556 because the company does not lose its position as provider of eventual services.
Add values for the withholding of taxes on cleaning services to:
S.U.S.S. W/H - Percentages (P760410A).
S.U.S.S. W/H - Exempt Percentages (P760416A).
Prerequisites
Verify that these UDCs are set up prior to processing withholding for cleaning services:
ARG - Eventual Concept (76/11).
ARG - Eventual Legal Concept (76/L5).
Forms Used to Set Up General SUSS, Security Services, and Cleaning Services Withholding
Setting Up Withholding Percentages for S.U.S.S. and Cleaning Services Withholding
Access the S.U.S.S. Percentages - Revision form.
|
S.U.S.S. Concept |
Enter a value that exists in the SUSS Withholding Concept (76/11) UDC to identify the type of SUSS withholding. |
|
G.I. State Source (gross income state source) |
Enter a value that exists in the ARG - G.I. State - Source (76/09) UDC table. |
|
Amount to use in calcs (amount to use in calculations) |
Enter the amount type to use in the withholding calculation process. |
|
Minimum Amount Code |
Enter a value that exists in the Withholding Minimum (76A/WM) UDC table to define the relationship between the withholding or taxable amount and the minimum taxable amount. |
Setting Up Supplier Exemptions for S.U.S.S. and Cleaning Services Withholding
Access the Withholding Exempt Percentage Revision form.
Setting Up UTEs for SUSS Withholding
This section provides an overview of setting up for SUSS withholding and discusses how to:
Set processing options for UTE Type Composition (P76A401).
Set up UTE members.
Understanding UTEs for SUSS Withholding
When a supplier is a UTE (temporary enterprise union), SUSS withholding is calculated individually for each member of the UTE according to the percentage of participation in the UTE. The system prints withholding certificates for each member of the UTE. You specify the participation percentage for each member of the UTE. If any member of the UTE is a direct supplier of the company, payments to that supplier are included in the SUSS withholding calculation when payments are made to the UTE.
You can add, change, or delete UTE members if no payment has been made to that UTE or if a payment has been made and has been voided. If any payments have been made to the UTE or any vouchers have been included in payment groups that have not yet been updated, no changes can be made to the UTE membership.
To set up suppliers as members of UTEs for SUSS withholding:
Set up the UTE as a supplier in the JD Edwards EnterpriseOne Address Book system.
You identify the address book record as a record for a UTE by setting up a system 01 category code. You can use any category code and any value in that category code. When you set up the UTE for SUSS withholding in the UTE Type Composition program, you specify the category code that identifies records as those for UTEs.
Set up an address book record for each member of the UTE.
It is not necessary to assign an address book category code to the individual members of the UTE.
Use the UTE Type Composition program to identify the members of a UTE and the percentage of participation in the UTE
The system stores the information about the UTE, the members, and the participation amounts in the UTE Members Type (F76A401) table.
Forms Used to Set Up UTEs for SUSS Withholding
|
Form Name |
FormID |
Navigation |
Usage |
|
W76A401A |
Additional Features Setup (G76A116), UTE Type Composition. Complete the processing option and click OK. |
View or select existing records. |
|
|
Add UTE Members Type |
W76A401C |
Click Add on the Work with UTE Members Type form. |
Associate member to a UTE and specify the percentage of participation in the UTE for each member |
Setting Processing Options for UTE Type Composition (P76A410)
Processing options enable you to specify default processing values. Access this processing option by selecting UTE Type Composition from the Additional Features Setup (G76A116) menu.
General
|
Category Code |
Enter the address book category code that you set up to indicate that a supplier is a UTE. The system verifies that the address book record that you specify as the UTE on the Add UTE Members Type form includes a value from the category code that you enter here. |
Setting Up UTEs Members
Access the Add UTE Members Type form.
|
UTE (temporary enterprise union) |
Enter the address book number of the UTE. The system verifies that the address book record that you specify includes a value from the category code that you specified in the processing option for the UTE Type Composition program. |
|
Member Number |
Enter the address book number of a member of the UTE. |
|
Member Participation |
Enter the percentage of participation for the member. The system uses this percentage when calculating SUSS withholding. |
Setting Up Contractor Withholding for Argentina
This section lists prerequisites and discusses how to:
Set up withholding rate and taxable base amounts.
Set up supplier exemptions for contract withholdings.
Enter contract withholdings related to advance payments.
Prerequisites
Verify that these UDCs are set up before processing withholding for cleaning services:
ARG - Contract Concept (76/07)
ARG - Contract Legal Concept (76/L4)
Forms Used to Set Up Contractor Withholdings
Setting Up Withholding Rate and Taxable Base Amounts
Access the Add Contractor Vendors Withholding Percentages form.
Setting Up Supplier Exemptions for Contract Withholdings
Access the Withholding Exempt Percentage Revision form.
Entering Contract Withholdings Related to Advance Payments
Access the Add Contract Vendors Withholding - Advance Certificates form.
|
Certificate Amount |
Enter the amount that the system adds to the account balance of the associated account number. Enter credits with a minus sign (−) either before or after the amount. |
|
Contract Doc Number (contract document number) |
Enter the number of the contract withholding certificate presented by the vendor. |
|
Contract Conc. (contract concept) |
Enter the contract withholding concept. Note. The withholdings will be calculated when the invoices being paid have the same concept as the one entered in the Contract Conc. field on this form. |
|
Check/ Item Date |
Enter the date on which a payment was entered or the date on which a receipt was entered. |
Setting Up Gross Income Withholding for Argentina
This section lists prerequisites and discusses how to:
Set up supplier gross income agreements by state.
Set up state specifications.
Set up gross income withholding percentages.
Set up supplier gross income withholding exemptions.
Prerequisites
Verify that these UDCs are set up:
ARG - G.I. Agreement Code (76/01).
ARG - G.I. Concept - Source (76/05).
ARG - G.I. Concept - Destination (76/06).
ARG - G.I. State - Source (76/09).
ARG - G.I. State - Destination (76/10).
ARG - Gross Income Legal Conc. (76/L2).
Forms Used to Set Up Gross Income Withholding
Setting Up Supplier Gross Income Agreements by State
Access the Supplier State Agreement Revision form.
|
Gross Income State Source |
Enter a value that exists in the ARG-G.I. State - Source (76/09) UDC table to specify the state in which the gross income is earned. |
|
Gross Income Tax ID |
Enter the tax ID of the company earning the income. |
|
Gross Income Agreement Cd (gross income agreement code) |
Enter a value that exists in the ARG-G.I. Agreement Code (76/01) UDC table to specify the agreement code to associate to the record. |
Setting Up State Specifications
Access the Gross Income States Revisions form.
|
Gross Income State Source |
Enter a value that exists in the ARG - G.I. State - Source (76/09) UDC table to specify the state of origin. |
|
Comparison Point |
Enter a value that exists in the ARG - Item ATCN - Allowed Values (76/A6) UDC table to indicate when the total amount must be compared against the minimum amount. If the total amount is greater than the minimum amount, the system calculates withholding. The total amount might be determined by voucher amount or payment amount. |
|
Next Number Type |
Enter a value that exists in the ARG - Item ATN - Allowed Values (76/A5) UDC table to specify the gross income withholding next number type. |
|
Next Number Range 1 |
Enter the number that the system will assign next. You must use the next number types already established unless you provide custom programming. |
Setting Up Gross Income Withholding Percentages
Access the Gross Income Percentage Revisions form.
|
Gross Income Concept Source |
Enter a code that exists in the ARG - G.I. Concept - Source (76/05) UDC table to indicate the type of income, such as income from services, sale of goods, or other. |
|
Gross Income Agreement Code |
Enter a value that exists in the ARG - G.I. Agreement Code (76/01) UDC table to indicate the type of agreement. |
|
Gross Income State Source |
Enter a value that exists in the ARG - G.I. State - Source (76/09) UDC table to specify the state of origin. |
|
Calculation Base Percentage |
Enter the base amount on which the withholding percentage is calculated. |
|
Amount to Use in Calculation |
Enter a value that exists in the ARG - Item ABI - Allowed Values (76/A2) UDC table to specify the type of amount on which the calculations are made. |
|
Amount to Compare |
Enter a value that exists in the ARG - Item ABCN - allowed values (76/A1) UDC table to specify the type of amount to compare. |
|
Legal Concept |
Enter a value that exists in the ARG - Gross Income Legal Conc. (76/L2) UDC table to specify the concept that applies. |
Setting Up Supplier Gross Income Withholding Exceptions
Access the Withholding Exempt Percentage Revision form.
Setting Up VAT Withholding for Argentina
This section lists prerequisites and discusses how to:
Set up VAT withholding percentages.
Set up VAT withholding exempt percentages.
Prerequisites
Verify that these UDCs are set up:
ARG - VAT Withholding Concept (76/02).
ARG - VAT Legal Concept (76/L1).
Forms Used to Set Up VAT Withholding
Setting Up VAT Withholding Percentages
Access the V.A.T. Withholding Percentages form.
|
Company |
Enter the company number for which you set up the withholding percentages. |
|
VAT Withholding Concept |
Enter a value that exists in the ARG-VAT Withholding Concept (76/02) UDC table. |
|
Minimum Amount |
Enter the minimum amount on which tax is calculated. |
|
Legal Concept |
Enter a value that exists in the ARG-V.A.T. Legal Concept (76/L1) UDC table. |
Setting Up VAT Withholding Exempt Percentages
Access the Withholding Exempt Percentage Revision form.
Setting Up Profit Withholding for Argentina
This section provides overviews of profit withholding setup and temporary enterprise union (UTE) membership and discusses how to:
Set up profit withholding percentages.
Set up fourth category profit withholding percentages.
Set up profit withholding exemptions by supplier.
Set up UTE members.
Understanding the Setup for Profit Withholdings
For the system to calculate profit withholdings, you must set up:
UDCs.
Profit withholding percentages.
Fourth category profit withholding percentages.
Suppliers exempted from profit withholding, if needed.
To meet the requirements of RG 830/00, you must consider additional setup requirements. Article 28 of RG 830/00 stipulates:
"Profits stemming from copyright use and others derived from rights protected under Law No. 11.723 will only be taxed until earnings accrued reach the amount of TEN THOUSAND PESOS ($10,000.-) during each fiscal period for each withholding agent."
"After the aforementioned amount is surpassed, payments are subject to withholdings in conformity with the calculation method set forth in articles 25 and 26. As per clause a) of said article 26, withholdings shall not be taken from payments before the previously mentioned sum was reached."
The system stores all of the taxable amounts of invoices in the Profit Withholding - Payments Done table (F76A8070) to determine when amounts surpass the annual upper limit amount.
The structure of table F76A8070 is identical to that of the Profit Withholding - Payments Done table (F760406A). Both tables are populated when payments are updated.
Understanding UTE Membership
When a supplier is a UTE member, profit withholding is calculated individually for each member of the UTE and withholding certificates are printed for each member. You specify the participation percentage for each member of the UTE.
If any member of the UTE is a direct supplier of the company, payments to that supplier are included in the profit withholding calculation when payments are made to the UTE.
You can add, change, or delete UTE members if no payment has been made to that UTE or if a payment has been made and has been voided. If any payments have been made to the UTE or any vouchers have been included in payment groups that have not yet been updated, no changes can be made to the UTE membership.
The UTE must be set up as a supplier in the JD Edwards EnterpriseOne Address Book system and must be identified as a UTE by a category code. You can use any category code and any value in that category code. You specify the category code that you are using in the RG 830/00 processing options of the PO - PCG process - ARG 04 program (P76A570). You must also set up UTE members as suppliers in the JD Edwards EnterpriseOne Address Book system, but you do not need to identify them using a category code.
Forms Used to Set Up Profit Withholding
Setting Up Profit Withholding Percentages
Access the Profit Withholding Percentage Revision form.
When you set up the concept for copyright withholdings using the Profit W/H - Percentages program (P760403A), enter 2 in the Misc Code (miscellaneous code) field and, because the withholdings for suppliers registered in the profits category depend on the scale that is specified in Attachment VIII of the Resolution, enter Y in the Profit Wh Category (profit withholding category) field.
|
Profit Withholding |
Enter a value that exists in the ARG-Profit WH Concept (76/04) UDC table. |
|
Legal Concept |
Enter a value that exists in the ARG-Profit Legal Concept (76/L3) UDC table. |
|
Reg % (registered percentage) |
Enter the generic percentage used in Argentinean localization that specifies the withholding exception percentage on taxes. The maximum valid amount is 999,99. |
|
Non Reg (nonregistered) |
Enter the nonregistered percentage. The maximum valid amount is 999,99. |
|
Minimum Wh Amount (minimum withholding amount) |
Enter the minimum amount for withholding. The calculated withholding amount must be greater than this minimum amount to take effect. |
|
Profit Wh Category (profit withholding category) |
Enter Y to use the profit withholding calculation for fourth category percentages. Enter N to use the profit withholding calculation algorithm for normal concept percentages. |
|
Minimum Wh Amount N Reg. (minimum withholding amount nonregistered) |
Enter the minimum withholding amount for nonregistered companies or vendors. This amount is optional and used to calculate profit withholding. |
Setting Up Fourth Category Profit Withholding Percentages
Access the Add Profit Withholding Percentage, 4th Category Concepts form.
Set up the appropriate scale of withholdings for those suppliers that are registered in the tax category.
Note. In the case of unregistered suppliers, the system uses the percentage set up in the Profit W/H - Percentages program (P760403A).
|
Excess Percent |
Enter the generic percentage that specifies the withholding exception percentage on taxes. The maximum valid amount is 999,99. |
|
Expiration Date |
Enter the date when a transaction, contract, obligation, preference, or policy rule ceases to be in effect. |
Setting Up Profit Withholding Exemptions by Supplier
Access the Withholding Exempt Percentage Revision form.
Setting Up UTE Members
Access the Add UTE members form.
|
UTE Number and Member Number |
Enter the address book number of the UTE or UTE member. The UTE and UTE members must be set up as suppliers in the JD Edwards EnterpriseOne Address Book system. The UTE must be identified as a UTE by a category code. UTE members do not need to be identified by a category code. |
|
UTE Member Percentage |
Enter the participation percentage of each member of the UTE. The sum of the participation percentages of all members must be 100. |
Setting Up VAT and Profit Legal Number Withholdings for Argentina
This section provides an overview of VAT and profit withholding legal numbers and discusses how to:
Set up certificate next numbers.
Set up company relationships.
Understanding VAT and Profit Withholding Legal Numbers
As stipulated in article 21 of R.G. 738/99, numbering of VAT and profit withholding certificates that is performed by significant taxpayers must match the AFIP numbering when withholdings are recorded.
Note. One day before this regulation became effective, RG 814 was published in the Official Bulletin dated 03/30/00, making the use of this numbering optional.
The format of this new numbering consists of four digits for the issue place, four digits for the date, and six digits for the withholding number.
This numbering does not replace the numbering set up in the Next Numbers program (P0002); it only complements it. For this reason, both tables must be maintained.
If several companies are set up in your system but you want to base certificate next numbers on only one of them, you must set up company relationships. For example, if you set up company 00028 with company 00001 as its hub company, the next numbering is based on company 00001. In this example, you would set up company 00001 with company 00028 as a related company.
You set up company relationships for document types $I (VAT withholdings) and $G (profit withholdings) so that the system obtains the certificate next numbers from the related company's next numbers for those types of withholdings.
If you number the VAT and profit withholdings of one company by using the numbering of another company, you do not need to set up next numbers for the first company in the Certificate Next Number RG 738 (A/P) program (P76A8080).
Forms Used to Set Up VAT and Profit Withholding Legal Numbers
Setting Up Certificate Next Numbers
Access the Edit Certificate Next Number RG 738/99 form.
|
Issue Place |
Enter the code for the issuing location of the invoice or shipment note. |
|
Fiscal Year |
Enter the four-digit fiscal year designation. You must always use the year in which the first period ends. For example, a fiscal year beginning October 1, 1998, and ending September 30, 1999, is fiscal year 1998. |
|
Next Number |
Enter the number that the system will assign next. You must use the next number types already established unless you provide custom programming. |
Setting Up Company Relationships
Access the Edit Company Relation RG 738/99 form.
|
Related Company |
Enter the company number that identifies a related company. |
Setting Up VAT Withholdings by RG 726 or RG 615 for Argentina
This section provides an overview of VAT withholdings by RG 726 or RG 615 and discusses how to set up VAT withholdings by RG 726 or RG 615.
Understanding VAT Withholdings by RG 726 or RG 615
You can specify the withholding percentage to be used based on the supplier's classification (2 or 4) and the regulation in question (RG 726 or RG 615).
This VAT percentage table does not replace the VAT percentage set up for RG 18. Rather, this table complements the other. Both tables must be maintained.
When you follow RG 615 requirements for processing, you must also specify the substitute percentage to be applied to classification 1 if the total amount of the invoice is equal to or less than the minimum amount that is specified.
If the total amount of the invoice is greater than the minimum amount specified or if RG 726 is followed for suppliers for a classification of 1, the system uses the VAT withholding percentage set up in the V.A.T. WH - Percentages program (P760402A).
Form Used to Set Up VAT Withholdings by RG 726 or RG 615
Setting Up VAT Withholdings by RG 726 or RG 615
Access the V.A.T. Withholding Percentage RG 726 form.
|
VAT Withholding Concept |
Enter the VAT withholding concept. |
|
Supplier Type RG615 |
Enter the type of supplier, classified according to the information provided by the AFIP each month on the internet. This classification corresponds with the supplier types specified in RG 726 and RG 615. Values are stored in UDC 76A/A4. |