Example of Withholding Calculations for RG 3164
In this example, suppose that the user enters five vouchers, the first four in the first month and the last one in the following month. When the first voucher is entered, the accumulated base amount for the month is 0. The configured percentage for the withholding concept is 10 percent.
The first payment corresponds to voucher PV11, the amount is ARS 4000. The system compares the calculation base amount with the minimum of ARS 8000. As a result, no withholding is generated. However, the base amount is accumulated.
The second payment combines vouchers PV12 and PV13, the total amount is ARS 6000. This is split into PV12 = 2000 and PV13 = 4000.
For the PV12, the calculation base amount is still below the minimum of ARS 8000. No withholding is generated, but the base amount accumulated rises to ARS 6000.
For the PV13, the calculation base amount reaches ARS 10000. In this case, as the amount is greater than the minimum, VAT withholding is generated. The value is ARS 1000 (10 percent of the calculation base amount, considering that there is no accumulated withholding amount).
The third payment corresponds to voucher PV14, the amount is ARS 5000. The calculation base amount is ARS 5000, and withholding is generated. The system calculates the 10 percent of this amount, therefore, the VAT withholding amount is ARS 500.
The fourth payment corresponds to voucher PV15, the amount is ARS 2000. As it is a new month, the accumulated base amount is reset to 0. Since the payment is below the minimum, no withholding is generated. However, the base amount is accumulated for the new month.
These tables show the setup for the withholding, the vouchers entered and the records for the Payment WH Info table (F704002) when you process vouchers for payment.
Withholding concept setup:
Concept |
Description |
Percentage |
|---|---|---|
SEC |
Security services |
1.0 |
Vouchers entered:
Voucher |
Concept |
Voucher Base Amount |
Calculation Base Amount |
Withholding |
Comment |
|---|---|---|---|---|---|
PV11 |
SEC |
4,000 |
4,000 |
0 |
No withholding occurs because the minimum is not met. |
PV12 |
SEC |
2,000 |
6,000 |
0 |
The accumulated amount is still below the minimum. |
PV13 |
SEC |
4,000 |
10,000 |
1,000 |
10,000 × 10% - 0 = 1,000 The withholding is calculated on the voucher base amount + accumulated base amount. Accumulated amounts from vouchers #1 to #3 exceed the minimum, so withholding is calculated. |
PV14 |
SEC |
5,000 |
5,000 |
500 |
5,000 × 10% = 500 The withholding is calculated on the voucher base amount. |
PV15 |
SEC |
2,000 |
2,000 |
0 |
The accumulated base amount is reset. No withholding occurs because the minimum is not met. |
F704002 table records:
Payment ID |
Voucher |
WH Doc |
Voucher Base Amount |
Base Accum |
Calculation Base Amount |
WH Amount |
WH Accum |
|---|---|---|---|---|---|---|---|
PK1 |
PV11 |
4,000 |
0 |
4,000 |
0 |
0 |
|
PK2 |
PV12 |
2,000 |
4,000 |
6,000 |
0 |
0 |
|
PK2 |
PV13 |
$I13 |
4,000 |
6,000 |
10,000 |
1,000 |
0 |
PK3 |
PV14 |
$I14 |
5,000 |
10,000 |
5,000 |
500 |
1,000 |
PK4 |
PV15 |
2,000 |
2,000 |
2,000 |
0 |
0 |