This chapter contains the following topics:
Section 6.1, "Understanding IGV Withholding Calculations for Peru"
Section 6.5, "Processing Options for PO - PCG process - PER (P76P470)"
When you run the Create Payment Control Groups (R04570) program, the system calculates IGV withholding taxes when tax lines exist for the voucher being paid.
When calculating IGV withholding, the system:
Bases the taxable amount calculation on the net amount of all vouchers for the payment that exceeds the minimum taxable amount specified for the supplier in the Withholding Percentage (P76P405) program.
Determines the minimum amount based on the total of the vouchers when the original document was paid, but calculates the withholding based on only the original document (for related credit or debit memo vouchers).
If the original document for a credit or debit memo was not paid, you must include both vouchers in the payment. If both vouchers are included in the payment, the system determines the minimum amount for the taxable amount calculation on both vouchers. The withholding calculation is made for both vouchers.
When you run the Create Payment Control Groups program, the system:
Verifies that an internal document type for the IGV voucher exists in the Legal Company Constants - PER (F76P002) table.
Verifies that an internal document type for the payment voucher exists in the F76P002 table.
Verifies the IGV withholding percentage and payment date to calculate the withholding amount.
Verifies the payment status of the correct vouchers when related vouchers exist.
Verifies that a legal numbering scheme exists for the IGV vouchers.
When you use the Work With Payment Groups (P04571) program to write and update payment groups, the system:
Assigns a voucher number to the calculated withholding amount from the next numbering scheme set up for the company and withholding document type.
Prints the withholding certificate, if appropriate.
Generates an additional report for Peru if you set up matching versions for the Work With Payment Group program and the PO - PCG process - PER - 04 program.
Prints three copies of the withholding vouchers, one each for the supplier, the company, and the tax authority (Superintendencia nacional de administración tributaria [SUNAT]).
You can reprint the IGV withholding certificate by using the IVG Withholding Report program (R76P4600).
You pay the positive amount (positive lines) of the SPOT (Sistema de Pago de Obligaciones Tributarias) voucher when you generate automatic payments. The amounts that are reflected in the positive lines are sent to the National Bank. When you generate automatic payments, you must pay the positive lines for SPOT vouchers without including any other vouchers in the payment group.
You pay the original voucher on which SPOT vouchers are based by creating payment groups that include both the original voucher and the negative amounts (negative lines) for the SPOT vouchers. You can include other types of vouchers in the payment group that includes these vouchers. Before you can pay these vouchers, you must:
Pay the positive lines of the SPOT voucher to send payments to the National Bank.
Enter the bank deposit information from the National Bank into the system by using the Spot Data Entry (P76P480) program.
This section provides an overview of voucher entry for Peru, lists prerequisites, and discusses how to:
Set processing options for Peruvian Add Vouchers Set Up (P76P411T).
Enter additional information for vouchers.
You use the standard voucher entry programs to enter vouchers for Peru, and use a country-specific program to enter additional information for Peru.
Use the standard voucher entry programs to enter vouchers for Peru. After you enter a voucher, the system displays the Voucher Additional Information - Revision form which enables you to enter withholding information for the supplier and information about the original supplier invoice. The system stores the information that you enter in the Peru AP Tag File - PER - 04 (F76P0411T) table.
See Setting Up Withholding in Peru.
When you enter multiple vouchers for suppliers, the Voucher Additional Information - Revision form appears for each entered voucher. When working with multiple vouchers, you can:
Void multiple vouchers by selecting Cancel Voucher.
The system voids all vouchers after the voucher that is displayed on the form.
Void a single voucher by clicking Cancel.
The system voids the voucher that is displayed on the form and then displays the next voucher.
When you enter vouchers for suppliers, you must enter the corresponding withholding amounts for general sales (Impuesto General a la Venta [IGV]) and the tax duty payment (Sistema de Pago de Obligaciones Tributarias [SPOT]) taxes. When you enter amounts for IGV and SPOT, the system validates the amounts that you enter by verifying that:
The company is a withholding agent.
You specify whether a company is a withholding agent in the Legal Company Constants program (P76P002).
The supplier did not submit a withholding exemption certificate, or the certificate is expired.
The document type for the tax line is defined as a tax in the Withholding Document Type (76H/HO) UDC table.
The amount of the voucher is greater than the minimum withholding amount for the identified in the Spot Maintenance Percentage (P76P410) program.
When you enter the withholding amounts, you enter the amount as a negative amount, and use a tax explanation code of VT (VAT tax). You must enter separate lines for each tax.
Each voucher for IGV withholding includes only lines for IGV; you cannot include lines for other taxes or for other transactions.
You can view voucher information for Peru on the Enter Voucher Additional Information form in the Peruvian Add Vouchers Set Up (P76P411T) program.You can also modify the legal invoice number. Voucher information that is specific to Peru can be viewed only on this form; you cannot access the information by using the standard voucher inquiry programs.
When you enter the legal invoice number, you enter the number in two segments separated by a hyphen. You can enter up to four numerical characters preceding the hyphen to represent the issuing center, and can enter up to seven characters after the hyphen. If the number of characters after the hyphen is less than seven, the system adds zeros to the left of the characters entered to create a total of seven characters after the hyphen. For example, if you enter 002-10, the system stores the legal invoice number as 002-0000010.
When you enable legal number verification by setting the processing option in the Peruvian Add Vouchers Set Up program to validate the number, the system issues an error message if the number entered does not contain 3 or 4 characters in the first segment, or if you enter more than seven characters in the second segment.
You must set up matching versions of the Peruvian Add Vouchers Set Up program and the Standard Voucher Entry (P0411) program to validate the legal invoice number.
Before you complete the tasks in this section:
Verify that the Localization Country Code field in the User Profile Revisions form is set to PE (Peru).
Verify that legal company constants, supplier information for Peru, and withholding information for Peru are set up.
Processing options enable you to specify the default processing for programs and reports.
Enter N to suppress validation of the legal number when you enter vouchers. Leave this processing option blank to have the system perform the validation.
Access the Voucher Additional Information - Revision form.
The Original Document Number is a combination of the document type, original document number, and original document company.
In the first segment of the processing option, enter the Document Type from the Document Type (00/DT) UDC table.
In the second segment, enter the document number from the document for which the voucher is entered. For example, you might enter the original invoice number.
In the third segment, enter the company number from the F0010 table that represents the company that issued the document whose number you entered in the second segment.
Enter the legal document type for the voucher. The value that you enter must exist in the Legal Document Type - CHI - 00 (F76H005) table.
The system displays the value that exists for the supplier in the supplier's address book record. You cannot change this value in the Voucher Additional Information - Revision form.
The system displays the value that exists for the supplier in the supplier's address book record. You can change this value by entering a value that exists in the IGV Withholding Concept (76P/01) UDC table.
The system displays the value that exists for the supplier in the supplier's address book record. You can change this value by entering a value that exists in the SPOT Concept (76P/02) UDC table. the value that you enter determines how the system calculates the tax amount due.
This section provides an overview of tax duty payment system (Sistema de Pago de Obligaciones Tributarias [SPOT]) vouchers and discusses how to:
Generate SPOT vouchers.
Set processing options for Spot Voucher Generation (P76H4800).
Enter bank information for SPOT vouchers.
You generate SPOT vouchers when a supplier is subject to the payment of a duty tax. SPOT vouchers differ from the regular vouchers that you generate because you make a payment to the National Bank for the tax due at the same time that you pay the supplier. The National Bank sends you deposit information about the payment, which you track in the Spot Data Entry (P76P480) program.
When a supplier's invoice is subject to the duty tax, you enter a voucher for the invoice by using the standard Voucher Entry (P0411) program. When the Localization County Code is set to PE (Peru), the system automatically displays the Voucher Additional Information - Revision form on which you enter the SPOT concept. The value that you enter determines how the system calculates the tax due. You set up SPOT concepts in the Spot Maintenance Percentage (P76P410) program.
See Entering Vouchers for Peru.
See Setting Up SPOT Withholding Information for Peru.
The system generates two lines in the accounts for suppliers when it generates SPOT vouchers. The line with the positive amount is paid to the National Bank. The line with the negative amount is paid along with the original voucher. The system stores the relationship between the original voucher and the SPOT vouchers in the SPOT Voucher Information (F76P480) table.
SPOT vouchers cannot be modified; they can only be voided. If a SPOT voucher is paid, you cannot void it. If you need to modify an original voucher, you must first void any SPOT vouchers associated with it.
After you enter SPOT vouchers, you use the SPOT Voucher Generation (R76P4800) program to produce the SPOT vouchers. When you run the SPOT Voucher Generation program, the system:
Validates that the total original voucher amount is greater than the minimum amount defined as the non-taxable amount in the F76P410 table.
Verifies that valid tax explanation codes exist for the tax lines.
For example, if the tax explanation code for the line is E (exempt) or S (Sales or VAT tax), the system does not generate a SPOT voucher.
Generates the SPOT voucher in the currency of the original voucher.
You make the bank deposit for SPOT vouchers by using the automatic payment process to send payments to the National Bank. When the National Bank sends you the bank deposit information, you must enter the information into the system before you can pay the supplier.
Select Accounts Payable (G76P04), SPOT Voucher Generation.
Processing options for reports enable you to specify the information that appears on the reports.
Enter 1 to print in final mode and update tables. Leave this processing option blank to print in proof mode.
Enter the document type that identifies SPOT vouchers. The value that you enter must exist in the Document Type (00/DT) UDC table and in the Document Type - Vouchers Only (00/DV) UDC table.
Enter the number of the issuing center.
Enter the code from the Tax Explanation Code (00/EX) UDC that identifies the type of tax for the SPOT voucher.
Enter the tax area from the Tax Rate/Area (F4008) table for the SPOT voucher.
Enter the code from the Payment Instrument (00/PY) UDC table that represents the type of payment for the positive amount for the SPOT voucher. The positive amount is the amount being tax amount being paid through the National Bank.
Enter the code from the Payment Terms (F0014) table that represents the conditions of the payment of the SPOT voucher.
Enter 1 to specify that the system uses the invoice date as the date of the SPOT voucher. Enter 2 to specify that the system uses the GL date. Leave this processing option blank to use the system date.
Enter the account ID of the account from which you pay the tax on the SPOT voucher.
Access the Edit SPOT Voucher Information form.
Enter the date on which the deposit to the National Bank was made.
Enter the deposit number for the transaction.
Enter the legal invoice number for the tax invoice.
Enter the supplier's invoice number.
Processing options enable you to specify the default processing for programs and reports.
Enter a payment term code for the withholding voucher. The value that you enter must exist in the Payment Terms (F0014) table.
Enter the serial number of the legal number for the withholding voucher. You must complete this processing option.