10 Processing Withholding in Argentina
This chapter contains the following topics:
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Section 10.1, "Understanding VAT Withholding by RG 726 or RG 615 for Argentina"
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Section 10.2, "Understanding VAT Withholding by RG 3732 (Release 9.1 Update)"
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Section 10.3, "Understanding Small Contributor Withholding in Argentina"
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Section 10.4, "Understanding Withholding for Contractor Services"
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Section 10.7, "Processing Withholding for Security Services for Argentina"
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Section 10.8, "Processing Withholding Ledger for General SUSS Taxes for Argentina"
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Section 10.9, "Requesting the Fiscal Situation for Suppliers for Argentina"
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Section 10.10, "Uploading AFIP Information to the Accounts Payable System for Argentina"
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Section 10.14, "Running the Profit Accrual Integrity Test for Argentina"
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Section 10.15, "Generating the Contractor Service WH Integrity Report"
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Section 10.16, "Printing Withholding Certificates for Contractor Services"
10.1 Understanding VAT Withholding by RG 726 or RG 615 for Argentina
R.G. 726/99 stipulates that VAT withholdings for payments be calculated every month based on the information that is published on the Internet by Administración Federal de Ingresos Públicos (AFIP) for each supplier.
Depending on the classification that AFIP gives the supplier, you must apply either a substitute percentage or the general percentage for RG 18.
10.2 Understanding VAT Withholding by RG 3732 (Release 9.1 Update)
AFIP's General Resolution 3732 modifies RG 2854 of 2010. It defines rates for specific cases and determines how VAT withholding must be calculated:
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The calculation base for VAT Withholding is the VAT amount specified in the voucher. You define the VAT Calculation Basis in the VAT Withholding Percentages program (P760402A).
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For vouchers where VAT is not identified (that is a Tax Rate/Area record set up with a 0% rate and a tax explanation code different from E), VAT Withholding must be calculated on the estimated VAT amount. In this case, the system obtains that VAT amount by calculating the voucher gross amount, minus the non-taxable amounts minus any discounts; and multiplying the result by the number obtained from dividing the applicable VAT rate by the sum of 100 plus the VAT rate. The formula is the following:
Description of the illustration ''formula_vat_amount.gif''
The system retrieves the VAT rate to use in the preceding formula according to the following logic:
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From the field VAT Rate Not Identified in the Numeric tab of the Additional Tax Rate Information program (P704008A)
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If the Additional Tax Rate Information is blank, the system retrieves the rate from the processing options for the PO - PCG process - ARG program (P76A570) in the VAT Unidentified tab
See Setting Processing Options for PO - PCG process - ARG (P76A570)
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If the information on both fields is blank, then the system does not calculate the withholding.
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When you work with the Create Payment Control Group program (R04570), the system saves the calculation basis amount in the User Amount field (URAT) in the temporary PCG Detail Information Tag Table (F760473A) file. You can review the payment amount and corresponding tax withholdings in the Print PCG Detail - ARG report (R760476A) that the process generates.
See Understanding the Create Payment Control Groups Process for Argentina
JD Edwards Localizations for Argentina only saves the calculation base to a final table (in the URAT field of the A/P Ledger Tag Table - ARG table - F760411A) and uses it to calculate and apply VAT Withholdings, when you work with these programs and processes:
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V.A.T Withholding Certificate – ARG (R7604522A)
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Reprint V.A.T. Withholding Certificate - ARG (R7604521A)
The following reports retrieve and display the information about the calculation basis saved:
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Withholdings ledger report
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SICORE report.
10.3 Understanding Small Contributor Withholding in Argentina
In Argentina, suppliers who are registered with the Public Income Federal Agency (AFIP) as small contributors do not need to have VAT (value-added tax) and profit withholdings deducted from the payments that you make to them. However, recent legal resolutions (RG 2549/2009 and 2616/2009) require that in some circumstances, you must withhold the VAT and profit withholdings from payments made to small contributors.
You must withhold VAT and profit withholdings when:
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You cannot verify that the supplier is registered as a small contributor on the website provided by the AFIP for that purpose.
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The total of paid and unpaid invoices for a supplier who is set up in your system as a small contributor exceeds the established limits for transaction amounts during a 12-month period.
The invoiced amount that causes the withholding requirement differs based on whether the supplier provides goods or services.
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Note: This document refers to the time period for which you sum the paid and unpaid invoices as a 12-month period. However, the actual time period is often slightly less than a full 12 months. |
If your suppliers are registered as small contributors, you must set up your system with additional information that the system uses as you calculate withholding and process payments to the suppliers. The information that you set up includes:
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Supplier setup to specify whether a supplier is a small contributor and whether the supplier provides goods or services.
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Annual limits on invoice amounts.
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Document types and tax rate areas to exclude from the calculations for the annual limits on invoice amounts.
Some taxes are excluded from the annual limits, such as some cigarette, natural gas, and liquid fuel taxes.
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Additional processing options that the system uses when you run the Create Payment Groups program (R04570).
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Processing options for the Manual Payment – Withholding Registration - ARG program (P76A0461).
The system uses the additional information to determine the limits for the invoices in a 12-month period, how to process transactions when you use the automatic payment process and calculate withholding, and whether to validate small contributor information when you enter manual payments.
If a small contributor does not register with the AFIP and does not appear as a small contributor in the listings on the AFIP website, the legal resolutions require that you penalize the supplier and always apply the VAT and profit withholdings to the payments that you make to them. You set up data in the system for the small contributors that you cannot verify that causes the system to calculate the withholding amounts.
10.3.1 Example of Withholding Calculations Based on Invoices for a 12-Month Period
You might have a supplier who is registered as a small contributor whose paid and unpaid invoices for a 12-month period exceed the limits. The 12-month period is often slightly less than a full 12 months because the regulation requires that the sum of the invoices for the previous 11 full months be added to the total of invoices in the current month to determine whether a small contributor exceeded the limits.
Suppose that you have a supplier set up in your system as a small contributor who supplies services and who has not had VAT and profit withholding applied to previous transactions. Suppose further that the limit for exempting invoices for services is ARS 72,000 over a 12-month period. The regulations require that the system use the invoice date for determining the 12-month period.
If you run the Create Payment Group program (R04570) to pay an invoice from a small contributor that has an invoice date of June 15, the system will sum the paid and unpaid invoices from July 1 of the previous year through June 15 of the current year. The system then subtracts from the sum the amounts for lines that are exempted. You set up tax rate areas and document types in UDC tables to identify exempt transactions. If the remaining sum is 72,000 or higher, the system applies VAT and profit withholding as set up for the supplier.
If the total invoiced amount for a supplier exceeds the limits at any time that you process withholding, then the system flags the supplier as one who needs to have withholding calculated for all transactions in the future. The system uses the VAT and profit withholding that is set up in your system to determine the withholding rates to use. After a supplier exceeds the limits, you must always calculate the withholdings for the supplier.
The system also performs the validations for small contributors when you process manual payments and have the processing option in the Manual Payment – Withholding Registration - ARG program set to run the validations.
10.3.2 Process Flow for Calculating VAT and Profit Withholding for Small Contributors
Follow this process to calculate VAT and profit withholding for small contributors using the automatic payment process:
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Set up the system with the information required to process VAT and profit withholding for small contributors.
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Enter vouchers.
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Set up a version of the PO - PCG process - ARG program (P76A570 to match the version of the Create Payment Control Group program (R04570) that you run for payments for small contributors.
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Set the processing options for the PO - PCG process – ARG program.
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Process payments using the automatic payment process.
The system runs business functions that include validations for small contributors and calculations for withholding, and generates the VAT and profit withholding certificates.
You can also process VAT and profit withholding when you process manual payments.
10.4 Understanding Withholding for Contractor Services
When you pay your suppliers of contractor services, you must deduct the contractor withholding amount from the payment and submit the withholding amount to the tax authority. You print a certificate for the supplier that states the amount that is withheld from the payment. General resolution RG 2682, derogates legal resolutions RG 4052 (DGI) and RG 178 (AFIP) and imposes new requirements for contractor withholding.
The government establishes a threshold amount that must be reached before you begin withholding tax amounts from the payments that you make to your contractors. For example, if the established threshold amount is ARS 400,000.00, you do not withhold amounts from the payment to the contractor until you have paid your contractor ARS 400,000.00 during a fiscal year.
The JD Edwards EnterpriseOne software for Argentina enables generating the withholding records and a withholding certificate when you process automatic payments. After you set up your system for contractor withholding and enter vouchers with associated withholding concepts, you create payment groups, write, and update the payment groups to cause the system to:
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Track accumulated base and withholding amounts.
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Generate records in the system for the withholding amounts.
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Generate a withholding certificate that you give to your contractor.
You can also enter the withholding information when you process manual payments.
10.4.1 Withholding for Temporary Enterprise Unions (UTEs)
If your contractor is a UTE, you must withhold amounts for each member of the UTE if the participation percentage of each member is known to you. If you do not have information about the UTE members, you withhold amounts based on the total paid to the UTE, and not to individual members.
An Argentina-specific sub-routine in the Create Payment Control Group program (R04570) validates the supplier address number against the UTE setup in the UTE Members Type table (F76A401) and calculates withholding for each member of the UTE. The system accumulates the withholdings by each member. If a member of a UTE submits invoices for payments that are payable to the member, and not to the UTE, the system includes those payments in the accumulated amounts for the UTE member.
10.4.2 Contractor Withholding Process Flow
To work with withholding for contractor services:
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Set up the base software and Argentina-specific software to work with companies, suppliers, vouchers, and payments.
See the documentation for your release.
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Validate that accumulated amounts for base and withholding amounts in the new Contract Withholding – Payments Done table (F76A430) match the amounts for base and withholding amounts in the Accounts Payable Matching Document Detail table (F0414).
You might have transactions in your system prior to installing the updated software for contractor withholding for which you must calculate withholding and print the withholding certificate. The accumulated amounts for the payment and the contractor withholding must be added to the F76A430 table so that the system correctly applies withholding to future payments. You run the Contract Services WH Integrity Report program (R76A431) to identify these transactions and populate the F76A430 table. Generally, you complete this validation only when you install the software.
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Enter vouchers for Argentine suppliers, including withholding concepts.
See the section about entering vouchers for Argentina in the documentation for your release.
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Set the processing options for the PO - PCG process - ARG program (P76A570) and set up a corresponding version of the PO - PCG process - ARG program (P76A570) and the Create Payment Control Groups program.
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Create payment control groups.
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Write and then Update payments.
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Post payments.
10.5 Understanding VAT Withholding by RG 3164 for Argentina (Release 9.1 Update)
In Argentina, legal resolution RG 3164/2011 introduced by the AFIP (Administración Federal de Ingresos Públicos) created a new VAT concept. Companies must withhold VAT taxes from payments to suppliers who meet the following conditions:
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Have monthly accumulated transactions greater than ARS 8000.
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Provide any of the following services:
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Cleaning services
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Security or investigation services
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Collection of household waste services
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The company that has VAT RG 3164 tax code configured withholds VAT only for these transaction types. In all the cases different from these conditions, the VAT is 0 percent.
The system generates the withholding for RG 3164 based on the voucher paid. If two vouchers are paid in one payment, the system generates two withholding documents. The only exception to this are:
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First payment that exceeds the minimum
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Manual payments
In these cases, the system generates one withholding by payment.
In the case of a voucher's partial payment, the system withholds VAT for the total voucher in the first payment. In such a case, future payments for the same voucher do not generate withholding.
10.5.1 Process Flow for Calculating RG 3164 Withholding
The system calculates the VAT RG 3164 on each payment, according to the following process:
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Based on the company setup (version of the PO - PCG Process - ARG program), the system determines if the payment is subject to general VAT or to RG 3164 VAT. In the case of VAT RG 3164, it considers the minimum threshold amount configured.
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Suppliers could be subject to RG 726 and RG 615, and they can be small contributors or UTEs. The only attribute considered for the RG 3164 VAT is RG 726, which defines different withholding percentages for specific suppliers.
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Users can pay standard or exempt vouchers, or include corrections for companies that use the RG 3164 VAT. In all of these cases, the system behaves differently:
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In the case of standard vouchers, the system accumulates the amounts of the vouchers for a payment and generates the VAT withholding lines.
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In the case of exempt vouchers, to accumulate or not the system refers to the base amount that you set up in the Work With VAT Withholding Percentages program (P760402A).
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Correction vouchers and credit notes are accumulated but no withholding is generated.
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The system considers payment in kind and not in kind for RG 3164 VAT. The VAT does not apply for credit invoice payments. When the user pays vouchers with payment in kind, as in the case of corrections the base amount is accumulated but the withholding is not generated. You cannot perform one payment part in kind and part not in kind.
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Important: For consistency purposes, it is strongly recommended to install this RG 3164 solution at the beginning of the month. Also, you should change the minimum threshold defined by processing option only at the beginning of the month. |
10.5.2 Process Flow for Working With RG 3164 Withholding
Follow this process to work with VAT withholding for RG 3164, using the automatic or manual payment process:
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Verify prerequisites and set up the system with the information required to process RG 3164 VAT. See Setting Up VAT Withholdings by RG 3164 for Argentina.
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Set up a version of the PO - PCG process - ARG program (P76A570) to use the RG 3164 VAT. Set the processing options. See Setting Processing Options for PO - PCG process - ARG (P76A570).
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Enter vouchers.
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Process payments. When using the automatic payment process, the system automatically calculates and generates the VAT. When using manual payments, you must enter the RG 3164 VAT withholding.
In both cases, the system runs business functions that include validations for RG 3164 withholding, and in the case of automatic payments it generates the withholding certificate as a result of the process.
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Print the certificate and other required reports for the supplier and fiscal authorities. See Printing Certificates for VAT RG 3164 Withholding.
10.6 Prerequisites
Before completing the tasks in this chapter:
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Set up UDCs for supplier withholding.
See Setting Up UDCs for Foreign Suppliers and Supplier Withholding for Argentina.
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Set up AAIs to account for VAT, gross income, contract, cleaning, and eventuals withholdings.
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Set up next numbers for withholding taxes.
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Set up next numbers for VAT and Profit withholding certificates.
See Setting Up VAT and Profit Legal Number Withholdings for Argentina.
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Set up the system for these withholding types:
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General SUSS.
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Security services.
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Cleaning services.
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Contractors.
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Gross income.
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Profits.
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VAT.
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VAT according to regulation 726 or 615.
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10.7 Processing Withholding for Security Services for Argentina
This section provides an overview of withholding for security services and lists the forms used to generate the security services withholding certificate.
10.7.1 Understanding Withholding for Security Services
The statutory regulation 1769 establishes a requirement that companies withhold taxes for vendors providing security services. The withholding requirements apply to amounts that exceed the threshold amount for a supplier during each month. Initially, the threshold is set at eight thousand pesos, so the withholding applies to amounts over eight thousand pesos.
The regulation does not require companies to withhold taxes for the payment of security services when the payments are made in a nonmonetary format. For example, if the supplier receives goods in exchange for security services, no withholding taxes are calculated on the value of the goods received.
The system calculates the withholding tax by subtracting the VAT and discount amounts from the gross amount. If the accumulated adjusted taxable amount for a month exceeds the threshold, the system applies the tax.
The system stores information about the withholding in the Security Withholding Payments (F76A0456) table. The stored information includes:
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Company
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Supplier
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Security withholding concept
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Month and year
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Taxable amount
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Withholding amount
When you use automatic payment processing to update payments, the system runs the Security Services Withholding Certificate program (R760457A) to issue a withholding certificate to each supplier for each month for which you withhold taxes for security services. The certificate includes:
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Issue date and next number.
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Name, address, and fiscal ID (clave única de identificación tributaria [CUIT]) of the withholding agent.
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Payment number.
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Name, address, denomination, and fiscal ID (CUIT) of the supplier.
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Legal number and legal document type for the document that originated the withholding.
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Amount on which the withholding was calculated.
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Withholding concept description from the AFIP.
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Withholding amount.
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Signature lines for the signature of the withholding agent.
Use the Services Withholding Certificate program to reprint the certificate as necessary.
10.7.1.1 Voiding Payments
If you void or delete a manual or automatic payment, the system updates the amounts for the payment in the F76A0456 table.
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Note: The Delete Unposted Automatic Payments and the Delete Unposted Manual Payments processing options in the A/P Manual Payments program (P0413M) are disabled for Argentina payments. |
10.7.1.2 Payments to UTEs
If payments are made to members of a temporary enterprise union (UTE), the withholding is calculated for each member and a separate withholding certificate is issued to each member. The system stores the taxable amount for the UTE in the F76A0456 table using the address book number of the UTE, and stores the amount withheld using the address book number of each member of the UTE.
For example, suppose you make a payment of 10000 to a UTE (address book A). Three members of the UTE have address book numbers of 10, 20, and 30. The withholding amount is 300. The system would update the F76A0456 table with these entries:
| Address Book | Taxable Amount (data item ATXA) | Withholding Amount (data item AG1) |
|---|---|---|
| A | 10000 | NA |
| 10 | 0 | 100 |
| 20 | 0 | 100 |
| 30 | 0 | 100 |
For members of a UTE who are also direct vendors of the company, the system considers the payments that were made to the individual, regardless of whether the payments were made as a result of payments to the individual as a member of the UTE or as a direct vendor.
10.7.1.3 Example: Withholding Calculations
Suppose you make four payments to Supplier A in August, 2005.
The first payment consists of:
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Gross amount of 1210
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Tax of 210
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Taxable amount of 1000
Because the 1000 taxable amount is less than the 8000 minimum at which the tax is calculated, the system does not calculate the withholding. The system stores these values in the F76A0456 table:
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G/L Date - YR (data item DGY) = 05
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G/L Date – MO (data item DGM) = 08
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Taxable Amount (data item ATXA) = 1000
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Aging Amount 1 (data item AG1) = 0
The second payment consists of:
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Gross amount of 4420
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Tax of 420
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Taxable amount of 4000
The system adds the stored taxable amount from the F76A0456 table to the taxable amount of the second payment to determine whether taxes must be paid. Because the total of the taxable amount of the first payment (1000) plus the taxable amount of the second payment (4000) is less than the 8000 minimum, the system does not perform the tax calculations.
The system updates these values in the F76B0456 table:
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G/L Date - YR (data item DGY) = 05
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G/L Date – MO (data item DGM) = 08
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Taxable Amount (data item ATXA) = 5000
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Aging Amount 1 (data item AG1) = 0
The third payment consists of:
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Gross amount of 10220
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Tax of 1220
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Taxable amount of 9000
The system adds the stored taxable amount from the F76A0456 table to the taxable amount of the third payment to determine whether taxes must be paid. Because the stored amount (5000) plus the taxable amount for the third payment (9000) exceeds the 8000 minimum, the system calculates the tax:
The system updates these values in the F76A0456 table: (5000 + 9000) × tax rate (6 percent for this example)= 840 tax.
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G/L Date - YR (data item DGY) = 05
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G/L Date – MO (data item DGM) = 08
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Taxable Amount (data item ATXA) = 14000
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Aging Amount 1 (data item AG1) = 840
The fourth payment consists of:
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Gross amount of 1210
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Tax of 210
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Taxable amount of 1000
The system adds the stored taxable amount from the F76A0456 table to the taxable amount of the fourth payment to determine whether taxes must be paid. Because the stored amount (14000) plus the taxable amount for the fourth payment (1000) exceeds the 8000 minimum, the system calculates the tax by making the calculation on the new total, then subtracting the amount of tax already withheld: (14000 + 1000) × tax rate (6 percent for this example)= 900. 900 – 840 (accumulated withholding) = 60 withholding for payment four.
The system updates these values in the F76B0456 table:
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G/L Date - YR (data item DGY) = 05
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G/L Date - MO (data item DGM) = 08
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Taxable Amount (data item ATXA) = 15000
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Aging Amount 1 (data item AG1) = 900
10.7.2 Form Used to Generate the Security Services Withholding Certificate
10.8 Processing Withholding Ledger for General SUSS Taxes for Argentina
This section provides an overview of withholding for general SUSS taxes and discusses how to:
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Generate the Withholdings Ledger (R760465A).
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Set processing options for Withholdings Ledger (R760465A).
10.8.1 Understanding Withholding for General SUSS Services
The statutory regulation 1784/04 requires that companies withhold general SUSS taxes when the supplier is an employer and is a registered VAT contributor. SUSS taxes are withheld when the calculated withholding on a payment exceeds the threshold that is set by the government. For example, if the threshold on a payment is 40 pesos, and the amount of the calculated tax is 50 pesos, the 50 pesos are withheld. If the calculated tax is 30 pesos, the tax will not be withheld because it is less than the 40 peso amount that is established as the minimum tax due.
The regulation does not require companies to withhold taxes when payments for general SUSS services is made in a nonmonetary format. For example, if the supplier receives goods in exchange for SUSS services, no withholding taxes are calculated on the value of the goods received.
The system calculates the withholding tax by subtracting the VAT and discount amounts from the gross amount. If the accumulated adjusted taxable amount for a month exceeds the threshold, the system applies the tax.
When you use automatic payment processing to update payments, the system runs the General SUSS Withholding Certificate program (R760458A) to issue a draft withholding certificate to each supplier for each payment for which you withhold taxes for general SUSS services. The fiscal authorities generate the legal certificate when you submit the information using the government-provided application SIRE.
Use the General SUSS Withholding Certificate program to reprint the draft certificate as necessary.
10.8.1.1 Process for Withholding Taxes for General SUSS Services
To process withholding taxes for general SUSS services:
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Process payments using automatic payment processing or manual payments.
When you update payments using the automatic payment process, the system runs the General S.U.S.S Services Withholding Certificate program (R760458A) to issue a draft withholding certificate to each supplier.
Note:
(Release 9.1 Update) The S.U.S.S. withholding certificate is a draft certificate. -
Use the TXT File - SUSS and Contract WH Withholding program (R76A4002) to generate a flat file that you send to the government to report the taxes that you withheld from suppliers.
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Run version ZJDE0009 of the Withholdings Ledger program (R760465A) to generate a report listing the social security taxes withheld.
10.8.1.2 Voiding Payments
If you void or delete a manual or automatic payment, the system adds the voided records to the F760414A table.
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Note: The Delete Unposted Automatic Payments and Delete Unposted Manual Payments processing options in the A/P Manual Payments program (P0413M) are disabled for Argentina payments. |
10.8.1.3 Payments to UTEs
If payments are made to members of a UTE, the withholding is calculated for each member and a separate withholding certificate is issued to each member. If the members of the UTE are not identified, the system prints only one certificate.
10.8.1.4 Flat File for General SUSS Services Reporting
You run the TXT File - SUSS and Contract WH Withholding (R76A4002) program to generate a flat file to report withholdings of general SUSS services taxes. You send the flat file to the government and the government provides the legal certificate number in return.
See Processing SIRE Withholding Reports (Release 9.1 Update) for additional information.
10.8.2 Generating the Withholdings Ledger (R760465A)
Select Monthly Reports (G76A121), Withholdings Ledger.
Select Version ZJDE0009 to process records for SUSS withholdings.
10.8.3 Setting Processing Options for Withholdings Ledger (R760465A)
Processing options enable you to specify the default processing for programs and reports. For reports, processing options enable you to specify the information that appears on reports.
10.8.3.1 General
- Date From
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Enter the beginning of the date range of the records processed.
- Date To
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Enter the end of the date range of the records processed.
10.8.3.2 Process Setup
- Flag Process
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Enter 1 to print the last period. Leave this processing option blank to process actual accounting periods.
- Tax Code
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This option enables the system to process the report by tax code. To work with RG 3164 withholding, enter the VAT code that you set up for VAT RG 3164 in UDC table Tax Codes (76A/TX).
10.9 Requesting the Fiscal Situation for Suppliers for Argentina
This section provides an overview of the Generate CUIT Information for AFIP program and discusses how to:
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Run the Generate CUIT Information for AFIP program.
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Set processing options for Generate CUIT Information for AFIP (R76A8090).
10.9.1 Understanding the Generate CUIT Information for AFIP Program
Every month, the AFIP publishes the fiscal situation of each taxpayer on the internet. It does this by using a classification value from 1 to 4.
To request fiscal information about their suppliers, companies must send a text file with the CUIT (clave única de identificación tributaria) number of the company that requests the information, as well as the CUIT number of the suppliers for whom the company wants to find the classification, to the AFIP.
Use the Generate CUIT Information for AFIP program to generate the text file that you send to AFIP. The system writes records to the F007100 and F007101 tables and names the text file RG726_CUIT.txt. Use the Text File Processor program (P007101) to extract the file to send to the AFIP.
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Note: You must create a folder called Export in the directory in which your system was installed. The name of the subdirectory under the installation directory is determined during installation, and might or might not correspond to the name of the package that was installed. The system saves the RG726_CUIT.txt file in the Export folder. |
You must upload the RG726_CUIT.txt file to the AFIP internet site.
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Note: You should set the data selection to include all suppliers. |
When you send AFIP a list of the suppliers for which you want information, you must also include the names of responsible unregistered parties and single and VAT-exempt taxpayers because the system verifies that information exists for all of the suppliers that are selected, regardless of their tax condition (with the exception of foreign suppliers).
The Generate CUIT Information for AFIP program does not generate a printed report.
10.9.2 Running the Generate CUIT Information for AFIP Program
Select General Resolution 726 (G76A726), Generate CUIT Information for AFIP.
10.9.3 Setting Processing Options for Generate CUIT Information for AFIP (R76A8090)
Processing options enable you to specify the default processing for programs and reports.
10.9.3.1 General
- Month
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Enter the month for which you process records.
- Year (4 digits)
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Enter the year for which you process records.
- Company Fiscal ID
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Enter the identification code that various tax authorities require. This can be a social security number, federal or state corporate tax ID, sales tax number, and so on. The system verifies the number and prints the separators in their correct format, according to the value of TAXC (Person/Corporation Code). If no value exists for TAXC, the system uses the corporate entity.
10.10 Uploading AFIP Information to the Accounts Payable System for Argentina
This section provides an overview of how to upload AFIP information to the JD Edwards EnterpriseOne Accounts Payable system, lists a prerequisite, and discusses how to:
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Convert AFIP information to JD Edwards EnterpriseOne Accounts Payable information.
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Modify AFIP information.
10.10.1 Understanding How to Upload AFIP Information to the Accounts Payable System
After receiving a request for information, AFIP sends a text file with the classification of suppliers, the month and date when the information is current, and other data.
You use the Convert AFIP File to EnterpriseOne program (P76A8010) to upload the information from the AFIP file to the Supplier Information RG 726 - 04 table (F76A8011). In addition to the required information, the AFIP text file includes complementary information that the system stores in the F76A8011 table for future use.
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Important: The AFIP information that you receive might or might not include the corporate name of the supplier. To process it in JD Edwards EnterpriseOne software, you must not include the supplier's corporate name. |
This conversion process can be run as many times as needed for the same month and year.
If you request information from AFIP more than once, you should inquire only about the group of excluded suppliers.
The conversion process does not generate a printed report.
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Note: The F76A8011 table stores a history of AFIP answers for all of the months that are queried. |
10.10.1.1 Modifying AFIP Information (Release 9.1 Update)
You can use the Work with AFIP Information program (P76A8011) to modify the AFIP-provided information for individual suppliers. You can also add supplier information.
You should modify AFIP information only when some information must be set up for a specific supplier that was not included in the previous process. For example, if you set up a supplier after requesting information from AFIP for that month, you can perform the setup for that supplier only with the data that is provided.
The following table shows the start position for each field and field length.
| Field Name | Start Position | Length |
|---|---|---|
| Company Tax ID | 1 | 11 |
| Supplier Tax ID | 14 | 11 |
| Month | 27 | 2 |
| Year | 30 | 4 |
| Reproweb Electronic Code | 37 | 21 |
| Supplier Situation | 63 | 1 |
| Supplier Situation Explanation | 69 | Variable |
| Effective Date | Variable | 10 |
|
Note: When you update the AFIP information, the system will display an error if:
|
The start position of the effective date depends on the supplier situation categories.
| Supplier Situation | Effective Date Start Position |
|---|---|
| 0 | 78 |
| 1 | 451 |
| 2 | 110 |
| 3 | 99 |
| 4 | 172 |
| 5 | 111 |
10.10.2 Prerequisite
Upload the text file that you receive from AFIP to the AS400 F76A8010 table. The system converts the information from this table to the F76A8011 table.
10.10.3 Forms Used to Upload AFIP Information to the Accounts Payable System
10.10.4 Converting AFIP Information to JD Edwards EnterpriseOne Accounts Payable Information
Access the Convert AFIP File to OW - RG 726 form.
Click Convertir (convert) to convert the information to the JD Edwards EnterpriseOne Accounts Payable system.
- Nombre de Archivo
-
Enter the name of the flat file. This includes the directory path where the flat file exists.
10.10.5 Modifying AFIP Information
Access the Add Information AFIP RG726 form.
- Supplier Type RG615
-
Enter the type of supplier, classified according to the information that the AFIP provides using the internet on a monthly basis. This classification corresponds to the supplier types that are specified in RG 726 and RG 615. Values are stored in the Supplier Type UDC table (76A/A4).
10.11 Printing VAT Withholding Certificates
This section provides an overview of VAT withholding certificates and discusses how to:
-
Set processing options for V.A.T. Withholding Certificate – ARG – 04.
-
Run the V.A.T. Withholding Certificate – ARG – 04 program (R7604522A).
10.11.1 Understanding VAT Withholding Certificates
The VAT withholding certificate is a report that lists VAT withholding amounts for vouchers. When you update payment groups using the Work With Payment Groups program (P04571), the A/P Auto Payments – Update program (R04575) submits the V.A.T Withholding Certificate – ARG – 04 program (R7604522A). This program creates documents (document type $I) with the calculated VAT withholding amount for the vouchers included in the payment group and prints the VAT withholding certificates.
Using a processing option, you can specify whether to print one certificate for each withholding document or to print several documents in the same certificate. If you want to print several documents in the same certificate, the system separates them by supplier.
If you print one certificate for multiple withholding documents, the system prints the certificate number in the upper-right corner. If you print a unique certificate for each withholding document that is included in a payment from the same supplier, the system prints the withholding number in the detail of the report.
You can also print VAT certificates by payment when you run the Reprint V.A.T. Withholding Certificate program. You run this program when you need to reprint the original certificate or when you create a manual payment that includes VAT withholding and you need to print the corresponding certificate for the manual payment. The R7604521A program includes the same processing option as the R7604522A program.
10.11.2 Prerequisites
Before printing VAT withholding certificates, perform the following tasks:
-
Set the Localization Country Code in your user profile to AR for Argentina.
-
Set up VAT withholding.
-
Setup VAT Withholding legal numbers (RG738/99).
See Setting Up VAT Withholding for Argentina.
See Setting Up VAT and Profit Legal Number Withholdings for Argentina.
10.11.3 Setting Processing Options for V.A.T. Withholding Certificate – ARG – 04
Processing options enable you to specify the default processing for programs and reports.
10.11.3.1 Process
- Enter '1' to print only one Certificate for the whole payment
-
Specify how the system prints certificates. Values are:
Blank: Print a certificate for each withholding document.
1: Print one certificate for the entire payment.
10.11.4 Running the V.A.T. Withholding Certificate – ARG – 04 Program (R7604522A)
On the Work With Payment Groups form, select a payment group that is at a status of UPD and then select Update from the Row menu.
10.12 Correcting Withholdings for Argentina
This section provides an overview of withholding correction and discusses how to enter a correction.
10.12.1 Understanding Withholding Correction
Withholding taxes for Argentina are calculated during the automatic payment process. You can adjust faulty tax withholding calculations that result from problems with the setup.
You can correct gross income, VAT, profit, eventuals, and contract withholdings.
10.12.2 Forms Used to Correct Withholdings
10.12.3 Entering a Correction
Access the Voucher Additional Information - Revision form.
- AFIP Transaction Document Type
-
Enter the legal document type provided by the fiscal authority for documents.
- Invoice Group
-
Enter a value that exists in the ARG - Item ARGP-Allowed Values (76/B1) UDC table.
- Voucher Pages
-
Specify the number of pages allowed for the voucher.
- Operation Code
-
Enter a value that exists in the Operation Codes (76A/OC) UDC table.
- Fiscal Controller
-
Enter a value that exists in the Fiscal Controller (76A/CF) UDC table.
10.13 Reprinting Certificates for Argentina
This section provides an overview of certificate reprinting and discusses how to:
-
Run the appropriate withholding (WH) certificate program.
-
Set data selection for the WH certificate report.
-
Set Processing Options for VAT WH Certificate (R7604521A).
-
Set Processing Options for Profit WH Certificate (R7604531A).
10.13.1 Understanding Certificate Reprinting
You can use any of the following programs to reprint certificates:
The following programs have a processing option that enables you to specify the issue place that the program uses to obtain the next numbers for the VAT and profit withholdings:
-
VAT WH Certificate (R7604521A).
-
Profit WH Certificate (R7604531A).
For withholdings that do not have a legal number (such as manual payment with voucher match withholdings), you must use this processing option to specify the issue place to use to generate legal numbers.
If you specify an issue place that has not been properly set up in the Certificate Next Number RG 738 (A/P) program (P76A8080) or leave the processing option blank, the legal number is not generated.
10.13.2 Running the WH Certificate Reports
Select Monthly Reports (G76A121).
Select one of the following WH Certificate reports:
-
Gross Income WH Certificate.
-
VAT WH Certificate.
-
Profit WH Certificate.
-
S.U.S.S. WH Certificate.
-
Contract WH Certificate.
10.13.3 Setting Data Selection for the WH Certificate Report
Specify the document type that corresponds to the withholding type in the data selection.
The following example shows a possible data selection for a VAT WH Certificate:
| Operator | Left Operand | Comparison | Right Operand |
|---|---|---|---|
| Where | BC Document Type - Matching (F0414) | is not equal to | "PO" |
| And | BC Document Type - Matching (F0414) | is not equal to | "PG" |
| And | BC Document Type (F0414) | is equal to | "$I" |
| And | BC Document (Voucher, Invoice, and so on.) | is equal to | "1235" |
10.13.4 Setting Processing Options for VAT WH Certificate (R7604521A)
Processing options enable you to specify the default processing for programs and reports.
10.13.4.1 RG 738/99
- RG 738/99
-
Enter the issue place for which you set up the next numbering sequence for the VAT and profit withholding certificates. If you leave this processing option blank, the system does not use the next numbering schemes.
10.13.4.2 Process
- Enter '1' to print only one Certificate for the whole payment
-
Specify how the system prints certificates. Values are:
Blank: Print a certificate for each withholding document.
1: Print one certificate for the entire payment.
10.13.5 Setting Processing Options for Profit WH Certificate (R7604531A)
Processing options enable you to specify the default processing for programs and reports.
10.13.5.1 RG 738/99
- RG 738/99
-
Enter the issue place for which you set up the next numbering sequence for the VAT and profit withholding certificates. If you leave this processing option blank, the system does not use the next numbering schemes.
10.14 Running the Profit Accrual Integrity Test for Argentina
This section provides an overview of the profit accrual integrity test and discusses how to:
-
Run the Profit Accumulate Integrity Test-Step I program.
-
Set data selection for Profit Accumulate Integrity Test-Step I.
-
Set processing options for Profit Accumulate Integrity Test-Step I (R760455A).
-
Run the Profit Accumulate Integrity Test-Step II program.
-
Set processing options for Profit Accumulate Integrity Test-Step II (R760456A).
10.14.1 Understanding the Profit Accrual Integrity Test
To calculate the amount withheld, the company that makes the payment must add the taxable base amounts that correspond to the amount that is paid to that supplier during that month, subtract the minimum, and then calculate the appropriate percentage.
The system records profit accruals in the Profit Withholding - Payments Done table (F760406A). Each time that you calculate profit withholdings, the system accesses this table by using the company, supplier, concept, and payment month to obtain the sum of the taxable base amounts and withholdings for the previous payments. After you calculate and generate the withholdings, the system updates the table, adding the amount withheld to the sum of withholdings for the month (AG1 field) and the taxable base amount for the payment to the sum of taxable base amounts for the month (ATXA field).
10.14.1.1 Performing Step I of the Profit Accrual Integrity Test
The Profit Accumulate Integrity Test-Step I report (R760455A) calculates the sum of all of the payments that are made in a given period of time from the F0411 table and the Accounts Payable Matching Document Detail table (F0414), and verifies that the accrual of profit withholdings matches the total withheld for each supplier in the F760406A table. The program produces a printed report if a difference exists.
You use the processing options to specify whether the system updates table F760406A.
The program selects data based on the supplier's current account.
10.14.1.2 Performing Step II of the Profit Accrual Integrity Test
The Profit Accumulate Integrity Test-Step II report (R760456A) verifies that the total amount withheld for each provider set up in the F760406A table matches at least one payment made in a given period of time. It verifies that the data is consistent.
You use the processing options to specify whether the system purges all of the records from the F760406A table. If you leave the processing option blank, the table is not purged and records with errors are not deleted.
The Profit Accumulate Integrity Test-Step II program produces a report of records that have errors.
10.14.2 Running the Profit Accumulate Integrity Test-Step I Report
Select Additional Features - Set up (G76A116), Profit Accumulate Integrity Test-Step I.
10.14.3 Setting Data Selection for Profit Accumulate Integrity Test-Step I
The data selection for the version that is created must include, at a minimum, the date range in which payment was made (RMVLDT). You can add to or modify the data selection.
10.14.4 Setting Processing Options for Profit Accumulate Integrity Test-Step I (R760455A)
Processing options enable you to specify the default processing for programs and reports.
10.14.4.1 Process
- Update
-
Enter 1 to update records in the F7604 table.
10.14.5 Running the Profit Accumulate Integrity Test-Step II Report
Select Additional Features - Set up (G76A116), Profit Accumulate Integrity Test-Step II.
10.15 Generating the Contractor Service WH Integrity Report
This section provides an overview of the contract service withholding integrity report and discusses how to:
-
Run the Contract Service WH Integrity Report program.
-
Set processing options for Contract Service WH Integrity Report (R76A431).
10.15.1 Understanding the Contract Service Withholding Integrity Report
You withhold amounts from the payments to contractors only after the accumulated payments to the contractor exceed a certain amount. The system saves payment and withholding amounts to the Contract Withholding – Payments Done table (F76A430) when you process payments. If the amount in the F76A430 table is incorrect, the calculations to determine whether to withhold amounts from a payment will be incorrect. For example, if you generated payments to contractors prior to installing the software that tracks the payment amounts and the threshold amount that must be reached before the system begins processing withholding, the amount of payments and withholdings for a supplier in the F76A430 table might be different from the amounts in the Accounts Payable Matching Document Detail table (F0414).
You can generate an integrity report to verify that the base and withholding amounts that are stored in the F76A430 table are the same as the base and withholding amounts stored in the F0414 table. You run the Contract Service WH Integrity Report program (R76A431) to print a report that shows the suppliers for whom the base and withholding amounts in the F76A430 and F0414 tables do not match. The report also verifies whether the total amount withheld for each provider set up in the F76A430 matches at least one payment made in a given period of time. The report lists only the suppliers for which discrepancies exist. If the report does not find discrepancies, no report is printed.
You set a processing option to specify whether to update the F76A430 table with the amounts from the F0414 table. If you choose to update the F76A430 table, the accumulated base and withholding amounts are applied to subsequent payments to the supplier. Generally, you update the F76A430 table if you find discrepancies.
10.15.2 Running the Contract Services WH Integrity Report Program
Select Monthly Reports (G76A121), Contract Services WH Integrity Report.
10.15.3 Setting Processing Options for Contract Services WH Integrity Report (R76A431)
Processing option enable you to specify default processing values.
10.15.3.1 Process
- 1. Enter '1' for Final Mode (updates accruals). Blanks to validate integrity without any update.
-
Enter 1 to update the Contract Withholding – Payments Done table (F76A430) with the total of the accumulated withholding amounts in the Accounts Payable Ledger table (F0411) and Accounts Payable Matching Document Detail table (F0414).
If you leave this processing option blank, the system compares the totals in the tables but does not update the F76A430 table.
10.15.3.2 Select
- 1. Enter the Year to be processed
-
Enter the year for which you compare the total withholding amounts in the F0411 and F0414 tables to the withholding amount in the F76A430 table.
10.16 Printing Withholding Certificates for Contractor Services
This section provides an overview of the withholding certificate for contractor services and discusses how to:
-
Run the Contract WH Certificate program.
-
Set processing options for Contract WH Certificate (R7604851A).
|
Note: The system runs the Contract Withholding Certificate program (R760485A) when you run the Update process in the automatic payment process, and you manually run the Contract WH Certificate (R7604851A) for manual payments and to reprint a certificate. |
10.16.1 Understanding the Withholding Certificate for Contractor Services
You must give to your contractor a certificate that states the withholding that you deducted from the payment made to the contractor. If your contractor is a temporary enterprise union (UTE), you must give each member of the UTE a certificate. The system prints a separate certificate for each UTE member.
The withholding certificate includes this information:
-
Emission date (payment date).
-
Name, address, and fiscal ID of the company.
The system retrieves this information from the company's address book record.
-
Certificate number.
The system writes the internal document number from the Accounts Payable Ledger table (data item RPDOC) as the certificate number.
-
Name, address, and fiscal ID of the supplier.
The system retrieves this information from the supplier's address book record.
-
Payment number from the payment that originated the withholding.
-
Legal document type and number.
The system prints the supplier's invoice number and type on the certificate.
-
Payment information.
The system prints the payment amount that is subject to withholding, the percentage applied to the amount, the withholding amount, and the description of the withholding concept.
-
Given name, surname, and title of the legal representative.
You specify the address book record number of the legal representative in a processing option in the PO - PCG process -ARG program (P76A570) for certificates that the system prints during the Update process in the automatic payment process, and in a processing option in the Contract WH Certificate program (R7604851A) for certificates that you print manually.
When you print a certificate for a withholding adjustment, the system retrieves the original withholding amount and adds it to the adjustment withholding amount. The system prints the certificate with the result of the adjustment. For example, if the original withholding amount is ARS 100, and the adjustment is ARS -10, the system prints the certificate as ARS 90. The new certificate has a different certificate number than the original certificate.
The system automatically runs the Contract Withholding Certificate (R760485A) as part of the Update process in the automatic payment process. You can manually run the Contract WH Certificate program (R7604851A) to print a certificate for manual payments, and to reprint certificates.
10.16.2 Prerequisite
Before you perform the tasks in this section, verify that the address book record of the legal representative includes this information in the Who's Who record in the Address Book - Who's Who table (F0111):
-
Title, given name, and surname.
-
Value of blank in the Type Code field.
10.16.3 Running the Contract WH Certificate Program
Select Monthly Reports (G76A121), Contract WH Certificate.
10.16.4 Setting Processing Options for Contract WH Certificate (R7604851A)
Processing options enable you to specify default processing values.
|
Note: You set data selection to specify the certificate to reprint. |
10.16.4.1 General
- 1. Insert 'Y' for Re Print certificate
-
Enter Y to reprint the certificate.
10.16.4.2 Defaults
- 1. Enter Legal Representative Address Number
-
Enter the address book number of the legal representative who signs the withholding certificates. The system prints the title and name of the legal representative under the signature line on the certificate.
10.17 Printing Certificates for VAT RG 3164 Withholding
This section provides an overview of certificates related to withholding RG 3164 and discusses how to:
-
Configure and run the appropriate withholding (WH) certificate program.
-
Configure and run the Integrity Reports.
10.17.1 Working With the VAT RG 3164 Withholding Certificate
This section provides an overview of the RG 3164 Certificate, and discusses how to:
-
Run the appropriate withholding (WH) certificate program.
-
Set data selection for the WH certificate report.
-
Set processing options for the WH certificate report.
10.17.1.1 Understanding the VAT RG 3164 Withholding Certificate
The system generates a certificate for RG 3164 withholding as a result of the update payment process. You can run the VAT WH RG 3164 Certificate Report (R704000) to print the certificate in the case of manual payments, or to reprint a copy in the case of automatic payments.
In the case of manual payments, the report layout for each payment with calculation amount equal to or greater than the monthly threshold and more than one voucher, displays only one withholding line. In the case of automatic payments, for each voucher the report shows the corresponding withholding document.
The report retrieves information from the Payment WH Info table (F704002) and includes:
-
Company and supplier information
-
Certificate date
-
Gross amount
-
Taxable amount
-
Percentage
-
Withholding amount
-
Withholding document
-
Concept description
|
Note: The system does not display data in a summary mode. If a payment has more than one withholding line, the system generates separate certificates for each RG 3164 withholding. |
10.17.1.2 Running the VAT RG 3164 Withholding Certificate Report
Perform these steps to generate the certificate:
-
Select AP Localizations menu (G7004).
-
Select Generic Certificate (R704000).
-
Select the version for RG 3164. Optionally, you can create different versions for printing or reprinting the certificate.
-
Define data selection.
-
Set up processing options.
-
Print the certificate report.
10.17.1.3 Setting Data Selection for the VAT WH RG 3164 Certificate Report
You can either select a specific withholding certificate by using the withholding document number as a filter, or generate a list based on the supplier tax ID.
The following example shows a possible data selection for a VAT WH RG 3164 Certificate:
| Operator | Left Operand | Comparison | Right Operand |
|---|---|---|---|
| Where | Tax ID (F704002) | is equal to | Literal value |
10.17.1.4 Setting Processing Options for VAT WH RG 3164 Certificate (R704000)
Processing options enable you to specify the default processing for programs and reports.
10.17.1.4.1 Process
- Tax Code
-
Enter the code that you set up for VAT WH RG 3164 in UDC table Tax Codes (70/TX). This option enables the system to use this VAT withholding type to process the report.
- Reprint
-
Enter 1 for reprint. In this case, the certificate displays the legend "REPRINT". Otherwise, leave this processing option blank.
- Print Name
-
Enter the print name of the responsible for generating the report.
- Signer Role
-
Enter the role of the certificate's signing person in the company (for example, accountant).
10.17.2 Working With Integrity Reports
This section provides an overview of the integrity reports created to maintain a consistency between the standard tables that store A/P payment transactions (F0413 and F0414) and the Payment Done – Accum Amount table (F704003).
10.17.2.1 VAT WH Integrity Report I program (R704010)
The aim of this report is to rebuild the Payment Done - Accum Amounts table for the Tax Code when there are differences between this table and a temporary table that is generated with withholding information from standard tables.
This UBE performs the following operations:
-
Sums all WH RG 3164 documents.
-
Checks if a previous payment of the voucher has been registered.
-
Generates a temporary table with accumulated amounts by company and supplier tax ID.
-
Compares the temporary table with Payments Done - Accum Amounts table to obtain differences.
-
Rebuilds the Payments Done - Accum Amounts table in the case of differences.
10.17.2.2 VAT WH Integrity Report II program (R704020)
The aim of this report is to check that each combination between company and supplier tax ID has a payment in the period in the standard payment tables. The system removes the combination from the Payment Done - Accum table if no transaction exists.
10.17.2.3 Running the Integrity Reports
Perform these steps to run any of the integrity reports:
-
Select AP Localizations menu (G7004).
-
Select one of the following integrity reports:
-
VAT WH Integrity Report I (R704010)
-
VAT WH Integrity Report II (R704020)
-
-
Select the version for the report.
-
Define data selection to filter by company and supplier (only in the case of VAT WH Integrity Report I).
-
Set up processing options.
-
Print the integrity report.
10.17.2.4 Setting Processing Options for VAT WH Integrity Report I (R704010)
Processing options enable you to specify the default processing for programs and reports.
10.17.2.4.1 Process
- Mode
-
Enter Y for final mode to update accruals or N or blank for proof mode (no updates).
- Tax Code
-
This option enables the system to process the report by tax code. Enter the VAT code that you set up for the VAT RG 3164 in UDC table Tax Codes (70/TX).
- Century
-
Enter the century.
- Year
-
Enter the year.
- Period
-
Enter the month.
10.17.2.5 Setting Processing Options for VAT WH Integrity Report II (R704020)
Processing options enable you to specify the default processing for programs and reports.
10.17.2.5.1 Process
- Mode
-
Enter Y for final mode to update accruals or N or blank for proof mode (no updates).
- Tax Code
-
This option enables the system to process the report by tax code. Enter the VAT code that you set up for the VAT RG 3164 in UDC table Tax Codes (70/TX).
- Century
-
Enter the century.
- Year
-
Enter the year.
- Period
-
Enter the month.