This chapter contains the following topics:
Section 3.2, "Setting Up Address Book Information for Colombia"
Section 3.3, "Setting Up Cost Accounts for Depreciation and Inflation Adjustments for Colombia"
Setting up Colombian-specific UDCs enables you to use Colombian-specific functionality. You also set up some base software UDCs with Colombian-specific values. This section discusses how to:
Set up UDCs for tax processing.
Set up UDCs for accounts payable transactions.
Set up these UDCs before processing tax records.
Set up an address book category code with values to associate city names with municipal or department codes. Enter a user-defined value in the Codes field, the city name in the Description 01 field, and the municipal or department code in the Description 02 field for each city for which you report data.
You must set up a general ledger category code for each of the formats used to report on general ledger records. The formats used to report on general ledger records are:
1011
1012
1034
For each of these formats set up a system 09 category code UDC table to specify the concepts for each format. Include in the category code values all of the concept codes for the format. For example, for format 1011, set up the same codes as you set up in the DIAN Concepts for Format 1011 (76C/11) UDC table.
Note: Select a category code that allows you to enter a four-digit code. System 09 category codes 21–40 allow you to enter up to 10 characters. |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1001:
Codes | Description |
---|---|
5001 | Salarios y demás pagos laborales |
5002 | Honorarios |
5003 | Comisiones |
5004 | Servicios |
5005 | Arrendamientos |
5006 | Intereses y Rendimientos Financieros |
5007 | Compra de activos movibles |
5008 | Compra de Activos Fijos |
5009 | Cargos Diferidos o Gastos pagados por anticipado |
5010 | Aportes Parafiscales Sena, Bienestar Familiar y Cajas de Compensacion |
5011 | Aportes Parafiscales a las Empresas Promotoras de Salud EPS, e ISS y aportes para el Sistema de Riesgo Profesionales (incluidos los aportes del trabajador) |
5012 | Aportes Obligatorios de Pensiones efectuadas al ISS y a fondos de Pensiones (incluidos los aportes del Trabajador) |
5013 | Donaciones en dinero |
5014 | Donaciones en otros activos |
5015 | Impuestos |
5016 | Otros Costos y Deducciones |
5017 | Importe de siniestros pagados o abonados en cuenta |
5018 | Importe de primas de reaseguros pagados o abonados en cuenta |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1002:
Codes | Description |
---|---|
2301 | Retenciones por Salarios |
2302 | Retenciones por Compras |
2303 | Retenciones por Comisiones |
2304 | Retenciones por Honorarios |
2305 | Retenciones por Servicios |
2306 | Retenciones por Arrendamientos |
2307 | Retenciones por Rendimientos Financieros |
2308 | Retenciones por dividendos y participaciones |
2309 | Retención por enajenación de activos fijos de personas naturales ante notarios y autoridades de transito |
2310 | Retención sobre ingresos de tarjetas débito y crédito |
2311 | Retenciones por Loterías, Apuestas y similares |
2312 | Retenciones por pagos al exterior a titulo de renta y de remesas |
2313 | Otras Retenciones |
2314 | Autoretenciones por ventas |
2315 | Autoretenciones por servicios |
2316 | Autoretenciones por rendimientos financieros |
2317 | Otras autoretenciones |
2318 | Retención de Impuesto a las ventas retenido a Régimen Común |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1003:
Codes | Description |
---|---|
1301 | Retenciones por Salarios |
1302 | Retenciones por Ventas |
1303 | Retenciones por Servicios |
1304 | Retenciones por Honorarios |
1305 | Retenciones por Comisiones |
1306 | Retenciones por Intereses y Rendimientos Financieros |
1307 | Retenciones por Arrendamientos |
1308 | Otras Retenciones |
1309 | Retención por impuesto a las ventas retenido |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1004. You must complete the Description 02 column with the percentage of any discounts on payments that apply for the concept.
For example, you might set up these codes:
Codes | Description 01 |
---|---|
8301 | Por Reforestación |
8302 | Impuesto a las Ventas en la Importación de Maquinaria Pesada |
8303 | Impuestos pagados en el Exterior |
8304 | Otros Impuestos Tributarios |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1007:
Codes | Description |
---|---|
4001 | Ingresos Operacionales |
4002 | Ingresos No operacionales diferentes de Intereses y Rendimientos Financieros |
4003 | Ingresos por Intereses y rendimientos financieros |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1008:
Codes | Description |
---|---|
1315 | Cuentas por Cobrar-Clientes |
1316 | Cuentas por Cobrar-Compañías accionistas, socios y compañías vinculadas |
1317 | Otras Cuentas por Cobrar |
1318 | Saldo fiscal provisión de cartera |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1009:
Codes | Description |
---|---|
2201 | Pasivo con proveedores |
2202 | Cuentas por Pagar a Casa accionistas |
2203 | Obligaciones con el sector |
2204 | Pasivos por Impuestos |
2205 | Pasivos Laborales |
2206 | Otros Pasivos |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1011:
Codes | Description |
---|---|
1105 | Saldo a 31 de Diciembre de 2005 en caja |
1402 | Total compras netas del año |
1403 | Costo de mano de obra directa |
1404 | Costos indirectos de fabricación |
1405 | Otros costos |
1406 | Costo de ventas |
1407 | Valor inventario final a 31 de diciembre |
1408 | Nacimientos del año |
1409 | Muertes |
1410 | Compras y gastos capitalizados |
1411 | Total valorizaciones ganado bovino |
1412 | Valor inventario final a 31 de diciembre de los semo |
1501 | Valor patrimonial de los inmuebles |
1502 | Valor patrimonial de la maquinaria y equipo |
1503 | Valor patrimonial del equipo de oficina |
1504 | Valor patrimonial del equipo de oficina |
1505 | Valor patrimonial del equipo de computación y comunicación |
1506 | Valor patrimonial de los activos fijos amortizables |
1507 | Valor patrimonial de los demás activos fijos poseídos |
1508 | Valor de la depreciación, amortización y agotamiento acumulado |
1509 | Valor patrimonial de otros activos |
8001 | Ingresos No constitutivos-Dividendos y participaciones |
8002 | Ingresos no constitutivos-Rendimientos Financieros |
8003 | Otros Ingresos No constitutivos |
8101 | Rentas hoteleras Exentas |
8102 | Rentas exentas por Ley Páez |
8103 | Rentas exentas Eje cafetero |
8104 | Rentas exentas por Energía eléctrica con recursos eólicos, biomasa o residuos agrícolas |
8105 | Rentas exentas por servicios ecoturístas |
8106 | Rentas exentas por aprovechamientos de nuevas plantaciones forestales |
8107 | Rentas exentas por nuevos productos medicinales y de software |
8108 | Otras rentas exentas |
8200 | Deducción por inversión en activos fijos reales productivos |
8201 | Deducción por perdidas de ejercicios anteriores |
8202 | Deducción por inversiones realizadas en control y mejoramiento del medio ambiente |
8203 | Deducción por inversiones en nuevas plantaciones, riegos, pozos y silos |
8204 | Deducción por inversiones en desarrollo científico y tecnológico |
8205 | Deducción por provisiones para deudas de difícil cobro y deudas perdidas |
8206 | Deducción por depreciación, amortizaciones y agotamiento |
8207 | Deducción por salarios, prestaciones sociales y demás pagos laborales |
8208 | Deducción por pagos a casa matriz |
8209 | Deducción por pagos al exterior |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1012:
Codes | Description |
---|---|
1110 | Saldo a 31 de Diciembre de 2005 de las cuentas corrientes y/o ahorro que posea en el país o el exterior |
1115 | El valor total del saldo de las cuentas corrientes y/o ahorro poseídas en el exterior |
1200 | El valor patrimonial de los bonos poseídos a 31 de Diciembre de 2005 |
1201 | El valor patrimonial de los certificados de depósito poseídos a 31 de Diciembre de 2005 |
1202 | Valor patrimonial de los títulos poseídos a 31 de Diciembre de 2005 |
1203 | Valor patrimonial de los derechos fiduciarios poseídos a 31 de Diciembre de 2005 |
Set up this UDC table with the codes for concepts (record types) for the DIAN format 1034:
Codes | Description |
---|---|
1000 | Activo corriente |
1011 | Activo no corriente |
2000 | Pasivo corriente |
2001 | Pasivo no corriente |
2002 | Interés minoritario de Balance |
3000 | Patrimonio |
4100 | Ingresos Operacionales |
6000 | Costo de Ventas |
5100 | Gastos operacionales de administración |
5200 | Gastos operacionales de Ventas |
4200 | Otros ingresos no operacionales |
5300 | Otros ingresos no operacionales |
5301 | Utilidad antes de impuesto de renta |
5302 | Interés minoritario de resultados |
5304 | Utilidad neta |
5305 | Impuesto de renta |
5306 | Pérdida neta |
Set up the document types to identify a legal entity or natural person for tax reporting. You also set up the document type 43 that the system writes to the reports for transactions involving minimal amounts or foreign suppliers.
For example, you might set up these codes:
Codes | Description |
---|---|
11 | Civil registry |
12 | Identity card |
13 | Citizenship form |
21 | Foreign card |
22 | Foreign form |
31 | NIT |
41 | Passport |
43 | Foreign supplier and minimal transaction amounts. |
Set up the document types to identify sales and purchases returns for tax reporting. You must set up values for AP document return and AR document return.
Set up this UDC table with the legal formats (reports) required by DIAN.
Codes | Description |
---|---|
1001 | Payments Made |
1002 | Source Withholding Made |
1003 | Source Withholding Applied |
1004 | Payment Made that Originated by Tributary Deductions |
1005 | Sales VAT discountable originated by cancelled or rescinded sales |
1006 | Sales VAT to pay originated by cancelled or rescinded purchases |
1007 | Income received |
1008 | Accounts Receivable pending |
1009 | Accounts Payable pending |
1011 | Tributary information |
1012 | Tributary information (certificates, titles, inversion) |
1034 | Consolidate balance sheet |
Specify the person or corporation code in the Codes field, and enter the appropriate abbreviation in the Description 02 field. The system uses the values in the Description 02 field on legal reports.
In the Special Handling Code field, enter N for the codes for which the system does not edit the fiscal ID and does not calculate the control digit.
For example, you might enter a code of A with the abbreviation of NIT in the Description 02 field, and enter a code of C with the abbreviation of C.C in the Description 02 field.
Enter a Y or a 1 for the codes for which the system edits the fiscal ID and calculates the control digit.
Enter a 2 for the codes for which the system edits the fiscal ID and does not calculate the control digit.
The system uses the values in this UDC when you run the Movements Selection (R76C0110) program.
Set up VAT prefixes to identify the G/L offset accounts that are used to account for VAT for purchases and sales that were returned, cancelled, or rescinded. Complete the Codes field with the first two characters of the G/L offset account.
The system compares the first two characters of the G/L offset account in the Tax Detail - Work File (F76CUI02) table to the values in the Codes field when you run the DIAN Sales VAT Discountable Origination by Sales program (R76C3F50) to determine which tax amounts to include when reporting for format 1005, or run the DIAN Sales VAT to Pay Originated by Purchases program (R76C4F60) program to determine which tax amounts to include when reporting for format 1006.
For example, you might set up these codes:
Codes | Description |
---|---|
IC | ICCO |
IV | IVDE |
Set up VAT withholding prefixes to identify the G/L offset accounts that are used to account for VAT withholding. Complete the Codes field with the first two characters of the G/L offset account.
The system compares the first two characters of the G/L offset account in the Tax Detail - Work File (F76CUI02) table to the values in the Codes field when you run the DIAN Source Withholding Made program (R76C4F20) to determine which tax amounts to include when reporting for format 1002.
For example, you might set up these codes:
Codes | Description |
---|---|
RI | EIDE |
RC | RCTO |
Set up write-off codes to specify the reasons for refunds and discounts. The codes that you establish must match the codes that exist in the Reason Code (03B/RC) UDC table. When you run the DIAN Incomes Received program (R76C3F70), the system compares the values in the 76C/WO UDC table to the codes in the 03B/RC UDC table and writes records to the DIAN Formats File by Invoice (F76C4F02) temporary table only when a match between the two UDC tables exists.
Before you process accounts payable transactions for Colombia, set up these UDC tables:
This UDC specifies the recycling report version that you use for accounts payable and accounts receivable transactions. For accounts payable transactions, enter the version number for the Recycle Recurring Vouchers program (R048101) in the Codes field. In the Description 02 field, enter the version number of the Voucher Entry MBF Processing Options program (P0400047) in which exists the date that the system uses to retrieve the exchange rate for recycled vouchers.
Tax payer types indicate whether VAT and withholding taxes apply to the third-party for which you are creating an address book record. The system uses this field when creating tax settlements during voucher entry. Examples of values are:
G: Large self-withholding tax payer
H: Large non self-withholding tax payer
A: Common non self-withholding regime
C: Common self-withholding regime
S: Simplified regime
This section provides an overview of address book information for Colombia and discusses how to set processing options for Address Book Colombian Additional Information (P76C0101).
When you enter address book records in Colombia, you complete Colombia-specific information in the Address Book Colombian Add Info program (P76C0101). In addition to entering Colombia-specific information, this program enables you to turn off the validation of the Tax ID number and enter foreign Tax IDs with alpha characters.
To turn off the validation of the tax ID and enter a foreign tax ID that includes alpha characters:
Set up a value in the Tax Payer Type UDC table 76C/TC for foreign suppliers that includes E in the Special Handling Code field.
Assign the tax payer type to the foreign supplier by entering the value in the Tax Payer Type – Colombia field on the Colombian Additional Information Revisions form.
The assignment of a tax payer code with a value of E in the Special Handling Code field informs the system to turn off the validation of the tax ID number.
Enter the foreign tax ID in the Tax ID – Colombia field on the Colombian Additional Information Revisions form.
The system enables you to enter the tax ID with alpha characters and does not validate the number.
In addition to completing the fields on the Colombian Additional Information Revisions form, you must complete these fields on the Address Book Revision form in the base software:
Field | Description |
---|---|
Address Line 3 and Address Line 4 (Mailing tab) | The system uses the values in these fields when you report account activity electronically. |
Person/Corporation (Additional 1 tab) | Complete this field for tax reporting purposes. |
Add'l Tax ID (Additional 1 tab) | Complete this field for tax reporting. You must complete the first four characters with the economic activity of the company, the fifth and sixth characters with the informant entity type, and the seventh and eighth characters with the economic group entity type. |
Set this processing option before you enter company, customer, and supplier information for Colombian companies and individuals. The system uses the values in this processing option for county-specific processing.
Specify whether the system allows duplicate tax identification numbers (Número de Identificación Tributaria [NIT]). Values are:
Blank: Do not allow duplicate NIT numbers. You must leave this processing option blank, as the duplicity of NIT numbers is controlled by parent-child relationships.
1: Allow duplicate NIT numbers.
Specify whether to automatically display the Colombian Additional Information Revisions form when you enter a new address book record. Values are:
Blank: Do not automatically display the form.
1: Automatically display the form.
Form Name | FormID | Navigation | Usage |
---|---|---|---|
Colombian Additional Information Revisions | W76C0101B | Address Book (G76C11), Address Book
Click Regional Info on the Work With Addresses form, and then click Add on the Colombian Additional Information form. When you add a new address book record, click OK on the Address Book Revisions form. |
Enter additional address book information required for Colombia. |
Access the Colombian Additional Information Revisions form.
Figure 3-1 Colombian Additional Information Revisions form
Enter the date that the address book information for this record becomes effective.
Enter the date that the address book information for this record expires.
Enter a valid type from UDC 76C/TC. This code indicates whether VAT and withholding must be settled by a third-party. The system uses this field when you create automatic tax settlements during voucher entry.
Enter a valid code from UDC 01/07. This code identifies a supplier's economic activity.
Enter a valid code from UDC 76C/CI. The system uses this code when reporting to the district using magnetic media.
Enter a valid code from the Person/Corporation Code (76C/PC) UDC to describe the third-party class for the type of address book record that you are entering. Codes are:
A: Legal person
C: Natural person
E: Natural person with foreign nationality
This code identifies and allows the tax identification number (NIT) validation and specifies whether to print the NIT,CC, or EXT abbreviations for the identification type on legal reports.
Enter the tax identification number for the entity for which you are entering an address book record. The system edits this number based on the value that you specify in the Person/Corporation Code Colombia field and calculates the verification digit. The system stores this information in the A/B Tag File - COL - 76C table (F76C0101).
You can enter the tax ID number when searching for address book numbers in any of the programs within JD Edwards EnterpriseOne that use the address book number field. For example, you can enter the tax ID number in the Supplier Number field on the Supplier Ledger Inquiry form. You can use this feature when you know the tax ID number of the address book record, but the form that you are using does not contain a Tax ID Number field.
If the tax identification number is an N.I.T number (Número de Identificación Tributaria [NIT]), enter-at the end of the number. If the system locates duplicate N.I.T. numbers, the system displays the Address Number by NIT Inquire form and lists all address numbers with the associated tax ID number.
This section provides an overview of cost inflation adjustments and cost accounts for depreciation, and discusses how to:
Set up cost accounts for inflation adjustments.
Set up cost accounts for depreciation adjustments.
For accurate financial reporting and income tax, Colombian companies adjust the cost amounts of their assets for inflation. These adjustments are recorded in fixed asset inflation adjustment accounts according to the government's requirements. The asset's adjusted cost, along with the depreciation inflation adjustment, is used to calculate depreciation.
Note: To adjust current period cost adjustment amounts for inflation, make the cost adjustments before you perform inflation adjustment for the current period. Otherwise, make the cost adjustments after you perform inflation adjustment for the current period. |
You set up cost inflation adjustments accounts by company, entering the information by each company and cost account and specifying the related credit (monetary correction) and debit accounts that the system uses to generate the inflation adjustment journal entry. If you use only one ledger, the debit account is the cost inflation adjustment account. If you use two ledgers (subledger for inflation adjustments), the debit account is the same as the cost account. In either situation, the credit account is the monetary correction account.
You set up depreciation inflation adjustments accounts by company. In the debit account (monetary correction) and the credit account, enter the accounts to be applied in the depreciation inflation adjustments journal entry. If you use only one book, the debit account is the depreciation inflation adjustment account. If you use two books (subledger for inflation adjustments), the debit account can be the depreciation account or the depreciation inflation adjustment account. In either situation, the debit account is the monetary correction account. The system uses the debit and credit accounts to create the inflation adjustment journal entry.
Note: If you do not set up cost accounts in this application, the system does not generate the journal entry. |
Access the Adjustment by Inflation to Cost / Deferred Charges Revision form.
Note: If you do not set up cost accounts in this application, the system does not generate the journal entry. |
Figure 3-2 Adjustment by Inflation to Cost / Deferred Charges Revision form
Specify the business unit to which the system charges original acquisition cost and any supplemental capital additions. The system uses a default value for this field based on the business unit that you specify on the Asset Master Revisions form when you create a new asset master record. You can change this default value on the Depreciation Information form only if you have not entered any transactions for the account.
Specify the object account to which the original acquisition cost and any supplemental capital additions have been charged. If the asset is a noncapitalized lease, this should be the expense account to which lease payments are charged. This expense account should have default coding instructions set up for method 00 (no depreciation method used).
Specify the subsidiary account to which the original acquisition cost and any supplemental capital additions have been charged.
Specify the debit business unit to which the system charges the accumulated depreciation amount.
Specify the debit object account to which the system charges the accumulated depreciation amount.
Specify the debit subsidiary account to which the system charges the accumulated depreciation amount. Subsidiary accounts include detailed records of the accounting activity for an object account.
Specify the credit business unit to which the system charges the accumulated depreciation amount.
Specify the credit object account number to which the system charges the accumulated depreciation amount.
Specify the credit subsidiary account to which the system charges the accumulated depreciation amount.
Access the Adjustments by Inflation to Depreciation Revision form.
Figure 3-3 Adjustments by Inflation to Depreciation Revision form
Specify the code that identifies the specific organization, fund, or other reporting entity for which you set up the depreciation inflation adjustment accounts.
Specify the business unit to which the system charges original acquisition cost and any supplemental capital additions. The system uses a default value for this field based on the business unit that you specify on the Asset Master Revisions form when you create a new asset master record. You can change this default value on the Depreciation Information form only if no transactions exist for the account.
Specify the object account to which the original acquisition cost and any supplemental capital additions have been charged. If the asset is a noncapitalized lease, this should be the expense account to which lease payments are charged. This expense account should have default coding instructions set up for method 00 (no depreciation method used).
Specify the subsidiary account to which the original acquisition cost and any supplemental capital additions have been charged.
Specify the debit business unit to which the system charges the accumulated depreciation amount.
Specify the debit object account to which the system charges the accumulated depreciation amount.
Specify the debit subsidiary account to which the system charges the accumulated depreciation amount. Subsidiary accounts include detailed records of the accounting activity for an object account.
Specify the credit business unit to which the system charges the accumulated depreciation amount.
Specify the credit object account number to which the accumulated depreciation amount is to be charged.
Specify the credit subsidiary account to which the accumulated depreciation amount is to be charged.
This section provides an overview of payment formats and discusses how to set up processing options for Print Automatic Payments - COL (R76C572).
After you assign payment print programs to payment instruments, you must review and revise, if necessary, the processing options for the formats used by the print programs. The payment print program that you assign to a payment instrument launches the version of the payment format when you process payments. For example, P04572 launches the R04572 program. To make changes to the processing options for the payment formats, access them from the Batch Versions program (P98305), entering R instead of P in the first position of the name of the payment format program. The processing options further define the format of each component of a payment instrument.
JD Edwards EnterpriseOne software provides these payment formats for Colombia:
Processing options enable you to specify the default processing for programs and reports.
Enter 1 to use the standard program to translate payment amounts from numbers to words. If you leave this processing option blank, the system uses the translation program associated with the payment currency, which is B76C0018 (Colombian pesos).
Enter 1 to print the payee name and number on the stub. If you leave this processing option blank, no payee information is printed.
Specify the size of the first line or the second line of the check format. If you leave these processing options blank, the system prints up to 60 characters for each line.
Enter 1 or leave this processing option blank to print IVA. Enter 2 to print discounts.