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).