Example of Withholding Entries for RG 3164

In this example, suppose that you enter five vouchers, and use three payments for these vouchers. When you enter the first voucher, the accumulated base amount for the month is 0. The configured percentage for the withholding concept is 10 percent. Please note that the key to understand this example is that in this case only one withholding is considered per payment (and not per voucher, as in the case of automatic payments).

The first payment corresponds to voucher PV11, the amount is ARS 4000. Because the base amount is below the minimum of ARS 8000, you do not enter any withholding. However, the base amount is accumulated.

The second payment combines vouchers PV21 and PV22, the total amount is ARS 6000. This is split into PV21 = 2000 and PV22 = 4000.

• For the PV21, the base amount is still below the minimum of ARS 8000. You do not enter withholding, and the base amount accumulated rises to ARS 6000.

• For the PV22, the base amount reaches ARS 10000. In this case, because the amount is greater than the minimum, you enter VAT withholding. The value is ARS 1000 (10 percent of the base amount, considering that there is no accumulated withholding amount). You enter one withholding document for the payment.

The third payment corresponds to vouchers PV31 (ARS 2000) and PV32 (ARS 3000). The total payment amount is ARS 5000. The base amount is ARS 5000, and withholding is applicable. You calculate the 10 percent of this amount, so VAT withholding amount is ARS 500. Again, you enter one withholding document for this payment.

These tables show the payments entered and the records for the Payment WH Info table (F704002) when you process vouchers for payment.

Payment ID	Voucher	WH Doc	Voucher Amount	Base Accum	Base Amount	WH Amount	WH Accum
PK1	PV11		4,000	0	4,000	0	0
PK2	PV21		2,000	4,000	6,000	0	0
PK2	PV22	$I2	4,000	6,000	10,000	1,000	0
PK3	PV31		2,000	0	2,000	0	1,000
PK 3	PV32	$I3	3,000	2,000	5,000	500	1,000