This chapter contains the following topics:
Section 6.1, "Understanding Vouchers and GUI/VAT Information for Purchase Transactions"
Section 6.2, "Understanding Matching Vouchers to Open Receipts for Taiwan"
When you purchase goods or services, your supplier must issue to you a government uniform invoice (GUI). GUIs from suppliers include tax that you must pay on purchases. The tax amount that you pay (input tax) is used as an offset against the tax on the GUIs that you issue to customers for sales transactions (output tax).
When you create a voucher to pay a supplier's invoice for a taxable purchase, you enter the GUI number from the supplier's invoice and specify the supplier's invoice date as the GUI date.
You must specify a deduction code (either goods/expense or fixed assets) for all purchases.
For 403 declarations, if your company has sales of both taxable and tax-exempted items, you must identify the purchase usage for the taxable sales, tax-exempt sales, or both. The purchase usage is used to calculate tax netting, and to complete attachments 1 and 2 of the 403 declaration.
When you create a voucher using either the Standard Voucher Entry program (P0411) or the Speed Voucher Entry program (P0411SV), the system displays the GUI/VAT Multiple Transaction Revisions form in the GUI/VAT Transactions program (P75T004). The system uses the information in the GUI/VAT Document type Format Codes Setup program (P75T011) to determine the version of the GUI/VAT Transactions program to use. You enter Taiwan-specific information required for purchase transactions on this form. The GUI information is stored in the GUI/VAT Transaction Header table (F75T004) and the GUI/VAT Transaction Detail table (F75T005).
You can add multiple GUI transaction lines to a voucher. The system updates the GUI/VAT Number To, Transaction Number From, and Transaction Number To fields based on the value of the GUI/VAT Number From field. You must complete the GUI/VAT Number From field.
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Note: The Taiwanese regulations allow you to group multiple transactions in a single voucher under certain conditions only. The JD Edwards EnterpriseOne software does not validate that your voucher meets the government regulations for multiple transactions in a voucher. |
You can specify the range of GUI/VAT Numbers by specifying a value for the Doc Count field for that line. To change the doc count value, first change the value of the SN (Summary Note) field to A, and then change the value in the Doc Count field. If you modify the value in the Doc Count field, the system recalculates the values for the GUI/VAT Number To, Transaction Number From, and Transaction Number To fields based on the values in the GUI/VAT Number From and Doc Count fields.
Additionally, you can:
Specify the supplier information for the new lines that you add.
The system calculates the tax rate based on the tax rate area and tax explanation code that you enter.
Add new lines for foreign transactions.
To add new foreign transactions, specify values in the Supplier, GUI/VAT Number From, the Foreign Currency (Cur Code field), and the Taxable Amount fields. The system obtains the exchange rate and calculates the domestic amounts based on the foreign currency for the transaction.
Delete the non-required lines from the grid.
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Note: The system displays the GUI/VAT Multiple Transaction Revisions form only when you are adding a voucher. If you change an existing voucher, or add a new pay item to an existing voucher, the system does not update tables F75T004 and F75T005. You must use the GUI/VAT Transaction program (P75T004) to make corresponding changes to these tables. |
The JD Edwards EnterpriseOne software for Taiwan includes several programs for working with accounts payable transactions. This table lists some of the tasks that you might perform and the program that you use to perform the task:
You might purchase services for which the VAT is included in the sales amount instead of the VAT being listed in a separate line on the invoice that you receive from your supplier. This situation is common for transportation expenses such as airfare and train tickets, and it might occur for other transactions.
When you enter GUI information for a transaction for which you do not use a GUI document but for which you need to report the transaction, you use a document type of OTR (other) and a format code of either 22 or 27.
If the transaction is for the purchase of transportation, select the Transport Expense check box, and specify OTR as the document type and either 22 or 27 as the format type. When you select the Transport Expense check box, the system disables the GUI Prefix, GUI Number From, GUI Number To, and Sequence Number fields on the GUI/VAT Transaction Revisions form.
For import transactions for which the customs broker prepays VAT on behalf of the company, the customs broker issues a payable invoice with a 14-character invoice number. You must enter a voucher or create a journal entry for the VAT amount and the handling fee that is paid to the customs broker.
The customs broker sends to you an invoice that has a VAT payment document number. The format of the number is XXXX9999999999, where XXXX are alpha characters and 9999999999 are numeric characters. You enter the number in the Invoice field when you enter the voucher or journal entry for payment of the VAT and fees.
You should set up a supplier address book record for the customs broker or the Customs Authority. You specify the address book number of the customs broker or Customs Authority in the Supplier field for the voucher or journal entry.
See Setting Up Suppliers.
You use these codes for the voucher:
Document type is VPD.
Format code is 28.
Tax explanation code is VT.
Transactions that use GUI/VAT format codes 22, 25, 26, and 27 are often miscellaneous expenses that do not require that you report each separate transaction. Instead, you can enter one voucher and associate multiple GUIs to the voucher record. Often, you will associate a range of GUIs to a voucher.
For purchase transactions, you enter the GUI number from your supplier's invoice in the Invoice Number field when you enter the voucher. If you are associating a range of GUI numbers to a voucher, the first GUI number in the range is the primary number that is used for reference, along with the document company, document type, document number, and batch number. Enter the first GUI number of the range in the Invoice Number field, and add the suffix + after the number. For example if the range of numbers is PK00001001– PK00001019, enter PK00001001+ in the Invoice Number field.
In addition to the Invoice Number field, you complete the SN (summary note) field and the Doc Count (document count) fields on the GUI/VAT Multiple Transactions form when you associate multiple GUIs to a voucher. The system completes the fields for the range of numbers.
(Release 9.1 Update) You can create multiple GUIs with different format codes. Note that some columns in the GUI/VAT Transaction program (P75T004) are enabled or disabled based on the document type.
You can add category code and payment information to the GUI/VAT records that you create for purchase transactions. For example, you could associate a category code value to a supplier that you can use for data selection when running reports. Use the GUI/VAT Transaction - Purchase program (P75T004, version ZJDE0002) to add the additional information to existing GUI/VAT records.
You can delete or void voucher records and the corresponding GUI records only when certain conditions apply to the transactions. This table shows the user and system actions for deleting and voiding transactions:
| Condition of Transaction | User Action | System Action |
|---|---|---|
| VAT is already declared. | No delete or void action is enabled. | No delete or void action is enabled. |
| Voucher is not posted. GUI number is assigned, but VAT is not yet declared. | You can:
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The system:
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| Voucher is posted. GUI number is assigned, but VAT is not yet declared. | You can:
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The system:
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When you enter information on the Enter Voucher - Payment Information form or the Speed Voucher Entry form, certain guidelines apply for fields such as Invoice Number and Gross Amount.
Field used when entering vouchers:
| Field | Guidelines |
|---|---|
| Invoice Number | Enter the GUI number from the supplier's invoice.
If you are associating multiple GUI numbers to an invoice, enter the first number in the range of GUI numbers in the Invoice Number field and enter the symbol + after the number. |
Fields used when entering returns or allowances of input tax:
| Field | Guidelines |
|---|---|
| Invoice Number | Enter the GUI number from the supplier's invoice. The GUI number must be an existing GUI number for which a voucher has already been created for the supplier that you specified. |
| Gross Amount | Enter a negative amount. |
You might need to enter input tax transactions for invoices from customs brokers who handle the payment of VAT to the Customs Authority and who charge a fee for handling the transaction. You must enter a voucher or journal entry for the VAT amount
Fields used when entering VAT that is prepaid through customs:
| Field | Guidelines |
|---|---|
| Document Type | Enter PV. |
| Supplier Number | Specify the address book number for the Customs Authority or the customs broker who handles the prepayment of VAT to the Customs Authority for import goods on behalf of the declaration site.
The Cat. Cd 7 - Supplier field for in the GUI/VAT Supplier Constants program (P75T0091) must include a code that matches the name of the tax rate area that you set up for import tax. |
| Invoice Number | Enter the VAT payment document number. |
| Tax Expl (Tax Explanation) | Enter VT. |
| Tax Area | Leave this field blank. |
For customs brokers who handle the prepayment of VAT to the Customs Authority and who charge handling fees, enter a standard voucher for the VAT amount and handling fee. On the GUI/VAT Multiple Transaction Revisions form, revise the amount of the first row in the detail area to the handling fee amount and manually add an additional transaction line for document type VPD and format code 28 with the relevant VAT Payment Doc number and VAT amount.
If the supplier has the code that matches the name of the tax rate area for import taxes in the Cat. Cd 7 - Supplier field in GUI/VAT Supplier Constants (P75T0091) and the GL distribution account is set up as an input tax account in GUI/VAT GL Account Mapping (P75T012), the system populates the Tx Ex (Tax Explanation Code 1) field with the value VT, the Tax Area field with the value F28, and the Doc Typ (GUI/VAT Document Type) field with the value VPD (VAT Payment Document).
When you review GUI records for VAT prepayments in the GUI/VAT Transactions program, the system populates the VAT Payment Document Number From and VAT Payment Document Number To fields with the 14-digit VAT payment document number.
Fields used when entering purchase transactions for imported goods or foreign services:
| Field | Guidelines |
|---|---|
| Document Type | Enter IMP. |
| Transaction type. | Enter FSV for foreign services.
Enter IGD for imported goods. |
| Tax Expl (Tax Explanation) | Leave this field blank. |
| Tax Area | Leave this field blank. |
| Format code | Leave this field blank. |
| Tax type | Leave this field blank. |
When you create a voucher to match to open receipts, the system displays the GUI/VAT Multiple Transaction Revisions form, on which you enter GUI information. If the amounts that appear in the header area are inaccurate, turn off the Amount Check check box in the header area, and then revise either the Taxable Amount or Tax Amount fields. If you change the accumulated amounts, make a corresponding adjustment to the amounts on the voucher after you have added the GUI information.
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Important: If you match a voucher with landed costs to an open receipt, you must turn off the Amount Check check box in the header area or the amounts for landed costs to appear correctly on the GUI/VAT Multiple Transaction Revisions form. |
Before you complete the tasks in this section:
Verify that the Localization Country Code in your User Display Preferences is set to TW (Taiwan).
Specify Y in the Link AP To GUI field on the GUI/VAT Declaration Site form for the declaration site for which you are entering transactions.
Set up and activate a user/declaration site mapping for the user who will enter vouchers.
Set up corresponding versions of the voucher entry program (P0411 or P0411SV) and P75T003 and P75T004.
See Setting Up Processing Options and Versions to Work with GUI/VAT Transactions.
Specify the standard program and version to use for purchase transactions in the GUI/VAT Document Type Format Code Setup program (P75T011).
See Associating Format Codes and Programs to Document Types.
If you will be adding VAT payment documents for prepayment through customs, complete these additional steps:
Set up a tax rate area for Taiwan import tax.
Add the code that you set up for the tax rate area for Taiwan import tax to the GUI/VAT Cat. Code 7 - Supplier (75T/C7) UDC table.
Set up GUI/VAT supplier constants by using the Custom Authority's address book number, and specify the tax rate area for Taiwan import tax in the Cat. Cd 7 - Supplier field on the GUI/VAT Supplier Constants Revisions form.
This section provides overviews of how to enter GUI/VAT information and printing a purchase return document; and discusses how to:
Enter GUI/VAT information for purchase transactions.
Enter VAT prepaid through customs.
Enter purchases for foreign goods or services.
Add GUI/VAT information to existing purchase transactions.
You can enter GUI/VAT information for accounts payable records when you enter a voucher, or at a later time. The system enables you to enter GUI/VAT information when you enter a voucher only if your system is setup as described in the Prerequisites section of this chapter. If your system is set up to enable the entry of GUI/VAT when you enter a voucher, the system displays the GUI/VAT Multiple Transaction Revisions form. If your system is not set up to enter GUI/VAT information when you enter a voucher, or you do not have the information that you need to complete the GUI/VAT information, you can use the GUI/VAT AP Inquiry program (P75T0411) to access the existing voucher records and add or change GUI/VAT information for the transaction.
The GUI/VAT AP Inquiry program displays records from the Accounts Payable Ledger table (F0411) and associated GUI/VAT information from the GUI/VAT Transaction Header table (F75T004) for those records from table F0411 for which GUI/VAT information exists.
These options on the Work With GUI/VAT AP Inquiry form determine the display of records:
| Option | Usage |
|---|---|
| All | Displays all records from the F0411 table. |
| No GUI/VAT | Displays records in the F0411 table that do not have corresponding records in the F75T004 table. The system uses these key fields to locate corresponding records: Document Company (KCO), Document Type (DCT), and Document (Voucher, Invoice, and so on) (DOC). |
| Only GUI/VAT | Displays only records in the F0411 table that have corresponding records in the F75T004 table. The system uses these key fields to locate corresponding records: Document Company (KCO), Document Type (DCT), and Document (Voucher, Invoice, and so on) (DOC). |
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Note: One accounts payable document can have more than one associated GUI document. If an accounts payable document has more than one associated GUI document, a + (plus sign) appears at the end of the GUI number in the detail area of the Work With GUI/VAT AP Inquiry form. |
You use the GUI/VAT AP Inquiry program to enter GUI/VAT information for individual records that were created in the JD Edwards EnterpriseOne Accounts Payable system but have not yet had GUI/VAT information assigned.
Set the processing options for the version of the GUI/VAT Transaction program that you use.
See Setting Processing Options for GUI/VAT Transaction (P75T004).
| Form Name | FormID | Navigation | Usage |
|---|---|---|---|
| Enter Voucher - Payment Information | W0411A | GUI/VAT Daily Processing (G75T110), Standard Voucher Entry
Click Add on the Supplier Ledger Inquiry form. |
Enter the standard voucher information, including the specific information that you enter for specific types of voucher transactions, such as VAT prepaid through customs and the import of foreign goods. |
| Speed Voucher Entry | W0411SVA | GUI/VAT Daily Processing (G75T110), Speed Voucher Entry | Enter high-volume, simple vouchers. |
| Work With GUI/VAT AP Inquiry | W75T0411A | GUI/VAT Daily Processing (G75T110), GUI/VAT AP Inquiry. | Search for and select records that exist in the Accounts Payable Ledger table (F0411). You can select to search for F0411 records that have an associated GUI record, F0411 records that do not have an associated GUI record, or both types of records. |
| GUI/VAT Multiple Transactions Revisions | W75T004J | Click OK on the G/L Distribution form or the Speed Voucher Entry form.
On the Work With GUI/VAT AP Inquiry form, select GUI/VAT Entry from the Row menu. |
Enter the additional information required for vouchers for Taiwan.
If you need to adjust the declaration amounts, clear the Amount Check check box in the header area, and then revise either the Taxable Amount or the Tax Amount field. If you change the accumulated amounts, note that the system does not make corresponding adjustment to the amounts on the original voucher. You should review the voucher and update the amounts, if necessary. |
| Work with GUI/VAT Transactions | W75T004A | GUI/VAT Daily Processing (G75T110), GUI/VAT Transaction - Purchase
GUI/VAT Daily Processing (G75T110), GUI/VAT Transaction - Import Goods GUI/VAT Daily Processing (G75T110), GUI/VAT Transaction - Foreign Service |
Review and select existing GUI/VAT records for purchase transactions. You can make changes to the records for certain fields. |
| GUI/VAT Header Additional Information | W75T004G | Select a record on the Work with GUI/VAT Transactions form and select Additional Info. from the Row menu. | Add additional information, such as category code values, to an existing GUI/VAT record. |
Access the GUI/VAT Multiple Transaction Revisions form.
This table lists the fields for which you enter specific values for purchase transactions. Other fields are discussed elsewhere in this documentation.
See Common Fields Used in Taiwan.
Enter a value that exists in the GUI/VAT Transaction Type (75T/TT) UDC table to specify the transaction type. The system supplies a default value of PUR (purchase) from the value in the Transaction type of GUI/VAT processing option in the PO- GUI/VAT Transaction program (P75T003) and GUI/VAT Transaction program (P75T004). The values for the transaction type must be the same in both programs.
Enter a value that exists in the GUI/VAT Document Type (75T/DT) UDC table.
For negative input tax transactions such as returns or allowances, the system supplies a value of 23 or 24 in the Fm Cd (GUI Format Code) field, and a value of ALW (Allowance) in the Doc Typ (GUI/VAT Document Type) field.
Enter the format code for the transaction. The code that you enter must exist in the GUI/VAT Format Code (75T/FC) UDC table.
The system supplies a default value in the Fm Cd (GUI Format Code) field, based on the tax area and tax explanation codes that are set up in the GUI/VAT Tax Type Mapping program (P75T008) and the settings for the customer in the GUI/VAT Supplier Constants program (P75T0091). The system supplies a default value in the Doc Typ (GUI/VAT Document Type) field, based on the value in the Fm Cd field.
Enter the tax type for the transaction. The code that you enter must exist in the GUI/VAT Tax Type (75T/TX) UDC table.
The system supplies a default value in the T T field, based on the tax area and tax explanation codes that are set up in the GUI/VAT Tax Type Mapping program.
Enter a code that exists in the Deduction Code (75T/DC) UDC table.
The system supplies default values in the D C (Deduction Code) and Pur Itm (Purchase Item Type) fields, using the values that are specified for the supplier in the corresponding fields in the GUI/VAT Supplier Constants program.
Enter a code that exists in the GUI/VAT Purchase Item Type (75T/PT) UDC table.
The system supplies default values in the D C (Deduction Code) and Pur Itm (Purchase Item Type) fields, using the values that are specified for the supplier in the corresponding fields in the GUI/VAT Supplier Constants program.
Enter the amount on which taxes are assessed.
Enter the amount assessed and payable to tax authorities. It is the total of the VAT, use, and sales taxes.
The system displays an A if the record is summary. When the value is A, the values in the GUI/VAT No. From and GUI/VAT No. To fields might be different. If the field is blank, the values in the GUI/VAT No. From and GUI/VAT No. To fields are the same.
Enter the item description.
Enter the quantity of units affected by this transaction.
Access the GUI/VAT Multiple Transaction Revisions form.
This table lists the fields for which you enter specific values for purchase transactions. Other fields are discussed elsewhere in this documentation.
See Common Fields Used in Taiwan.
The system completes the Doc Typ (GUI/VAT Document Type) field based on the values that you set up in the GUI/VAT Format Code Document Code Setup program (P75T011). For VAT prepaid through customs transactions, the value must be VPD (VAT Payment Document).
The system completes this field based on the values that you set up in the GUI/VAT Format Code Document Code Setup program. For VAT prepaid through customs transactions, the value must be 28.
Enter the 4-character prefix of the prepayment document number.
Enter the 14-digit VAT prepayment document number that you obtain from the customs broker or the Customs Authority.
The system completes this field with the same number as you entered in the VAT Pay Doc No. From field if there is only one transaction, or completes this field with the last number in the range of numbers assigned to multiple transactions.
Enter VT for VAT prepayment transactions.
Enter 28 for VAT prepaid through customs transactions.
The system completes this field with the value that you associate with the supplier in the GUI/VAT Supplier Constants program (P75T0091). Values for the category code are stored in UDC 75T/C7.
Access the GUI/VAT Multiple Transaction Revisions form.
You enter transactions for foreign goods and services as VAT-exempt transactions.
This table lists the fields for which you enter specific values for purchase transactions. Other fields are discussed elsewhere in this documentation.
Enter the transaction type that specifies the transaction type of the GUI/VAT. The code that you enter must exist in the GUI/VAT Transaction Type (75T/TT) UDC table.
You must enter a value of FSV (foreign service) for services or IGD (imported goods) for goods.
Enter the document type of the GUI/VAT document. The value that you enter must exist in the GUI/VAT Document Type (75T/DT) UDC table. The value for imported goods or services must be IMP (import).
Enter the format code for the transaction. The code that you enter must exist in the GUI/VAT Format Code (75T/FC) UDC table. No format code exists for imported goods and services. This field must be blank, so you must have a value of "blank" in the GUI/VAT Format Code (75T/FC) UDC table.
Enter the tax type for the transaction. The code that you enter must exist in the GUI/VAT Tax Type (75T/TX) UDC table.
The system supplies a default value in the T T (VAT Tax Type) field, based on the tax area and tax explanation codes that are set up in the GUI/VAT Tax Type Mapping program.
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Note: The tax type for imported goods and services must be blank, so a value of blank must exist in the GUI/VAT Tax Type (75T/TX) UDC table and you must associate a value of blank to the tax area and tax explanation code in the GUI/VAT Tax Type Mapping program. |
To add GUI/VAT information:
Access the GUI/VAT Transaction Revisions form by using the GUI/VAT Transaction - Purchase option.
This table lists the fields for which you enter specific values for purchase transactions. Other fields are discussed elsewhere in this documentation.
The system completes the GUI Prefix field with the first two characters of the invoice number. For purchase transactions, the invoice number is the GUI number from the supplier's invoice.
The system completes the GUI No. (From) field with the eight numeric characters of the invoice number. For purchase transactions, the invoice number is the GUI number from the supplier's invoice.
Enter a code that indicates that a purchased item is deductible. The code that you enter must exist in the Deduction Code (75T/DC) UDC table.
Enter a code that indicates the type of item that is purchased. The code that you enter must exist in the GUI/VAT Purchase Item Type (75T/PT) UDC table.
Enter a code that indicates how a purchased item will be used. The code that you enter must exist in the GUI/VAT Purchase Use (75T/PU) UDC table.
Enter the document number of the declaration for exportation. The document number is used in the GUI/VAT Zero Tax Rate Sales Amount List program (R75T004T).
This section provides an overviews of debit notes for purchase returns and printing a purchase return document and discusses how to:
Set processing options for GUI Sales/Purchase Returns and Allowances Print (R75T004G6).
Print a purchase return document.
A debit note, also called a debit memo, is a credit that you receive from your supplier. You enter debit notes using the Standard Voucher Entry program. You enter the amount as a negative amount and use the GUI number from the supplier's original invoice as the invoice number.
When you enter a debit note for a transaction that included VAT, you must associate the original transaction and GUI number to the debit note. When you click OK after entering the debit note, the system displays the GUI/VAT Multiple Transactions form of the GUI/VAT Transactions program and validates that:
The amount of the debit note does not exceed the amount of the original transaction.
The original transaction and the debit note have the same currency code.
The original transaction and the debit note are for the same supplier.
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Important: You must take care to enter a debit note for a purchase return transaction. The system enables you to enter the GUI/VAT return information as a stand-alone transaction using only the GUI/VAT Transactions program. However, if you enter the purchase return transaction without accessing the GUI/VAT Transactions program from the Standard Voucher Entry program, you do not associate the GUI/VAT purchase return transaction to a debit note. Failure to associate a debit note to the GUI/VAT purchase return information causes data integrity issues in your F0411 and F75T004 tables. |
When you process a purchase return, you might need to print a document with the details of the transaction. You can use the GUI Sales/Purchase Returns and Allowances Print program (R75T004G6) to print the detailed document. The document includes:
GUI number
Taxable amount
Tax amount
Tax type
Customer information
The GUI Sales/Purchase Returns and Allowances Print program is used for both sales order and purchase order transactions.
See Setting Processing Options for GUI Sales/Purchase Returns and Allowances Print (R75T004G6).