Understanding Vouchers and GUI/VAT Information for Purchase Transactions
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.
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.