You are on page 1of 147

Condition-Based Tax Calculation in

R/3 For Brazil


Version 3.1

R/3 4.7
ERP2004/2005

SAP Online Help

4/25/2014

Copyright
Copyright 2002 SAP AG. All rights reserved.
No part of this publication may be reproduced or transmitted in any form or for any purpose without
the express permission of SAP AG. The information contained herein may be changed without prior
notice.
Some software products marketed by SAP AG and its distributors contain proprietary software
components of other software vendors.
Microsoft, WINDOWS, NT, EXCEL, Word, PowerPoint and SQL Server are registered trademarks of
Microsoft Corporation.

IBM, DB2, DB2 Universal Database, OS/2, Parallel Sysplex, MVS/ESA, AIX, S/390,
AS/400, OS/390, OS/400, iSeries, pSeries, xSeries, zSeries, z/OS, AFP, Intelligent Miner,
WebSphere, Netfinity, Tivoli, Informix and Informix Dynamic ServerTM are trademarks of IBM
Corporation in USA and/or other countries.
ORACLE is a registered trademark of ORACLE Corporation.
UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group.
Citrix, the Citrix logo, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame,
MultiWin and other Citrix product names referenced herein are trademarks of Citrix Systems, Inc.
HTML, DHTML, XML, XHTML are trademarks or registered trademarks of W3C, World Wide Web
Consortium, Massachusetts Institute of Technology.
JAVA is a registered trademark of Sun Microsystems, Inc.
JAVASCRIPT is a registered trademark of Sun Microsystems, Inc., used under license for
technology invented and implemented by Netscape.
SAP, SAP Logo, R/2, RIVA, R/3, SAP ArchiveLink, SAP Business Workflow, WebFlow,
SAP EarlyWatch, BAPI, SAPPHIRE, Management Cockpit, mySAP, mySAP.com, and other
SAP products and services mentioned herein as well as their respective logos are
trademarks or registered trademarks of SAP AG in Germany and in several other countries
all over the world. MarketSet and Enterprise Buyer are jointly owned trademarks of
SAP Markets and Commerce One. All other product and service names mentioned are the
trademarks of their respective owners.

Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

Content
1 Version History.............................................................................................13
2 Glossary And Typographic Conventions...................................................14
3 Preface...........................................................................................................15
4 Comparison of Old and New Tax Calculation............................................16
4.1 Previous Tax Calculation Method...........................................................................16
4.2 New Tax Calculation Method.................................................................................16
4.3 Revised Approach: New Calculation Procedure.....................................................17

5 Customizing the Brazilian Tax Calculation................................................18


5.1 Activation of Condition Record Generation.............................................................18
5.2 Calculation Procedures for Condition-Based Tax Calculation................................18
5.3 Tax Managers Workplace......................................................................................19
5.3.1 Entities................................................................................................................ 19
5.3.2 Tax Calculation...................................................................................................21
5.3.3 Condition Setup...................................................................................................22
5.4 Maintenance of Tax Tables....................................................................................24
5.5 Tax Groups of Dynamic Exceptions.......................................................................25
5.6 Access Sequences.................................................................................................28
5.6.1 Tax Groups in Access Sequences......................................................................28
5.6.2 Automatic Adjustment of Access Sequences......................................................28
5.7 Condition Types.....................................................................................................30
5.8 Tax Calculation Procedure.....................................................................................30
5.9 Alternative Calculation Procedure..........................................................................30
5.10 Internal Condition Codes......................................................................................30
5.11 Assignment of Condition Types to Internal Codes................................................31
5.12 Assignment of Condition Tables to Tax Tables....................................................31
5.13 Definition of Tax Types.........................................................................................31
5.14 Customizing FI/MM Tax Codes............................................................................31
5.14.1 One Single Tax Code Maintenance Tool...........................................................31
5.14.2 Maintenance of Tax Code Conditions................................................................32
5.14.3 Hints on Customizing Tax Code Conditions......................................................34
5.14.4 Note on Transporting Tax Code Conditions......................................................35
5.15 Mapping of Tax Values to the Nota Fiscal............................................................35
5.16 Mapping of Tax Laws to the Nota Fiscal...............................................................37
5.17 Migration of Tax Data to Condition Records.........................................................37
5.17.1 Check Conditions..............................................................................................37
5.17.2 Convert Tax Data to Condition Records............................................................38
5.18 Collective Migration of All Tax Data......................................................................39
5.19 Sequence for SD Tax Code Determination..........................................................39
5.20 Sequence for SD Tax Law Determination............................................................39

6 Tax Calculation Logic...................................................................................40


7 Steps in Initial Tax Customizing..................................................................41
Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

7.1 Activation of BC Set CSC_BR_TAX.......................................................................41


7.1.1 Manual customizing required after BC Set activation..........................................41
7.2 Transfer of Texts to Desired Language..................................................................41
7.2.1 Procedure for Language Supplementation in Expert mode.................................42
7.3 Assignment of Calculation Procedures...................................................................42
7.3.1 Specify Calculation Procedures for CBT.............................................................42
7.3.2 Assign Country to Calculation Procedure............................................................43
7.4 Creation of Tax Codes...........................................................................................43
7.5 Creation of Default Condition Records...................................................................43
7.6 Migration of Tax Customizing.................................................................................43
7.6.1 Note on Condition Records With Only One Application.......................................43
7.7 Update of Access Sequences From Tax Groups...................................................44
7.8 User-Specific Modification / Enhancements of Tax Calculation..............................44
7.8.1 Extension of Calculation Procedure....................................................................44
7.8.2 Changes in ABAP Coding...................................................................................44

8 Customizing SD Pricing Procedures With CBT.........................................45


8.1 Price Conditions Including Taxes ..........................................................................45
8.1.1 Price Conditions SD............................................................................................45
8.1.2 Price Conditions MM...........................................................................................45
8.1.3 Define Which Taxes Are Included in MM/SD Price Conditions...........................46
8.2 Where to Insert Discounts......................................................................................46

9 Troubleshooting............................................................................................47
9.1 Consistency of Condition Records.........................................................................47
9.1.1 Tax Data Without Condition Record....................................................................48
9.1.2 Condition Records Without Tax Data..................................................................48

10 SAP Standard Customizing.......................................................................50


10.1.1 Create Condition Table 601..............................................................................50
10.1.2 Extend Pricing Field Catalog.............................................................................50
10.1.3 Create Access Sequences................................................................................50
10.2 Access Sequences MM/FI....................................................................................51
10.3 Access Sequences SD.........................................................................................59
10.4 Condition Types MM/FI........................................................................................69
10.4.1 Condition types used in tax calculation procedure for MM ................................69
10.4.2 Tax Rate Conditions.........................................................................................73
10.4.3 Nota Fiscal Mapping Conditions........................................................................74
10.4.4 Nota Fiscal Mapping Conditions With Manually Created Condition Records..75
10.5 Condition Types SD.............................................................................................76
10.5.1 Condition types used in tax calculation procedure for SD .................................76
10.5.2 Withholding tax types used in tax calculation procedure for SD ......................77
10.5.3 Withholding Tax Code Conditions.....................................................................78
10.5.4 Tax Code Conditions .......................................................................................78
10.5.5 Withholding tax Tax Rate Conditions ................................................................78
10.5.6 Nota Fiscal Mapping Condition .........................................................................79

Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

10.6 Calculation Procedure in MM (FI): TAXBRA.........................................................80


10.6.1 Transaction Data Retrieval................................................................................80
10.6.2 Customizing Data Retrieval...............................................................................81
10.6.3 Results of Tax Calculation.................................................................................83
10.6.4 Tax Code Conditions.........................................................................................84
10.6.5 Create Processing keys for Withholding Tax (T007B)......................................87
10.6.6 Create G/L Accounts.........................................................................................88
10.6.7 Define and Assign Tax Accounts.......................................................................88
10.6.8 Define Account Keys for SD (T687)..................................................................89
10.6.9 Tax Calculation.................................................................................................89
10.6.10 Results of Tax Calculation...............................................................................89
10.6.11 Tax Code Conditions.......................................................................................91
10.7 Calculation Procedure in SD: RVABRA................................................................93
10.7.1 Net price determination.....................................................................................93
10.7.2 Customizing Data Retrieval...............................................................................94
10.7.3 Tax Calculation on net amount (Step 1)............................................................95
10.7.4 Nota Fiscal relevant modifications to the base price including ICMS ................96
10.7.5 Tax recalculation on the modified amount including ICMS (Step 2)...................96
10.7.6 Results of Tax Calculation.................................................................................96
10.7.7 Tax Code Conditions.........................................................................................98
10.8 Internal Condition Codes....................................................................................100
10.9 Assignment of Internal Codes to Condition Types .............................................105
10.10 Assignment of Tax Rate Tables to Condition Tables........................................111
10.11 Definition of Tax Types.....................................................................................112
10.12 Nota Fiscal Mapping.........................................................................................114
10.13 Tax Codes........................................................................................................115
10.13.1 Standard Tax Codes ....................................................................................115
10.13.2 Withholding Tax Codes.................................................................................117
10.13.3 Tax Codes for Non-Taxable Transactions.....................................................118
10.13.4 Tax codes for Incoming Movements - Industrialization..................................119
10.13.5 Tax Codes for Incoming Movements - Consumption.....................................120
10.13.6 Tax Codes for Incoming Movements - ICMS Sub.Trib. on Freight.................122
10.13.7 Tax Codes for Incoming Movements - Future Delivery Purchasing / Consignment 122
10.13.8 Tax Codes for Incoming Movements - Services - ISS and INSS...................124
10.13.9 Tax Codes for Outgoing Movements - Ind. + Cons. Posted in SD.................124
10.13.10 Tax Codes for Transfer Postings - Outgoing Movements - Ind. + Cons.......125
10.14 Customizing of Extended Withholding Tax.......................................................126
10.14.1 Withholing Tax Types at Payment.................................................................126
10.14.2 WHT Types at Invoice...................................................................................126
10.14.3 Withholding Tax Codes................................................................................127
10.14.4 Define Processing Key For Modified Tax Amount.........................................127
10.14.5 Assign WHT Types to Company Codes......................................................127
10.14.6 Define Accounts For Withholding Tax to Be Paid Over.................................128
10.14.7 Define Official Collection Codes....................................................................128

Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

10.14.8 Maintain Tax Relevant Classification.............................................................128


10.14.9 Maintain Withholding Tax SD Conditions......................................................128
10.15 Maintain Settings For External Tax Calculation................................................129
10.15.1 Structure for Tax Jurisdiction Code (View V_TTXD)......................................129
10.15.2 Activate External Tax Calculation..................................................................129
10.15.3 Define Logical Destination.............................................................................129
10.16 Define Tax Jurisdiction Codes..........................................................................129
10.17 Assign Jurisdiction Codes to Ranges of Postal Codes.....................................129
10.18 Master Data Changes......................................................................................129
10.18.1 Vendors (Transaction XK02).........................................................................129
10.18.2 Customers (Transaction XD02).....................................................................129
10.19 Other Address Changes: Organizational Structure...........................................129
10.20 ISS Customizing...............................................................................................130
10.20.1 Tax Laws.......................................................................................................130
10.20.2 Official Service Types....................................................................................130
10.20.3 Generic Service Types..................................................................................130
10.20.4 Assign Official Service Types........................................................................130
10.21 Tax Rates.........................................................................................................130
10.21.1 COFINS.........................................................................................................130
10.21.2 PIS................................................................................................................ 130
10.21.3 ISS................................................................................................................ 130
10.21.4 Withholding Taxes.........................................................................................130
10.22 Reserved Tax Groups of Dynamic Exceptions.................................................131
10.23 NF-relevant SD-Conditions for RVABRA..........................................................131

11 Maintain Settings For External Tax Calculation....................................131


11.1 Structure for Tax Jurisdiction Code (View V_TTXD)...........................................131
11.2 Activate External Tax Calculation.......................................................................131
11.3 Define Logical Destination..................................................................................131

12 Define Tax Jurisdiction Codes................................................................132


13 Assign Jurisdiction Codes to Ranges of Postal Codes.......................132
14 Master Data Changes...............................................................................132
14.1 Vendors (Transaction XK02)..............................................................................132
14.2 Customers (Transaction XD02)..........................................................................132
14.3 Other Address Changes: Organizational Structure.............................................132

15 ISS Customizing........................................................................................132
15.1 Tax Laws............................................................................................................ 132
15.2 Official Service Types.........................................................................................132
15.3 Generic Service Types.......................................................................................133
15.4 Assign Official Service Types.............................................................................133

16 Tax Rates...................................................................................................133
16.1 COFINS............................................................................................................. 133
16.2 PIS133
16.3 ISS133
Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

16.4 Withholding Taxes..............................................................................................133

17

Customizing Settings and Master Data for the Stock Transport Order
Process using SD Processing..........................................................134

17.1 Settings One-Step or Two-Step Procedure.....................................................134


17.2 Stock Transport Order using SD Delivery (IntraCompany-Code).......................134
17.2.1 Customizing Settings and Master Data for Issuing Plant 1000........................134
17.2.2 Customizing Settings and Master Data for Receiving Plant 1200....................135
17.2.3 Material Master...............................................................................................136
17.2.4 Vendor Data....................................................................................................137
17.2.5 Process Flow...................................................................................................138
17.3 Stock Transport Order using SD Delivery ..........................................................139
17.3.1 Customizing Settings and Master Data for Issuing Plant 1000........................139
17.3.2 Customizing Settings and Master Data for Receiving Plant 0001....................142
17.3.3 Material Master...............................................................................................143
17.3.4 Process Flow...................................................................................................144
17.4 Overview in Table Form.....................................................................................146

18
1 Version History.............................................................................................13
2 Glossary And Typographic Conventions...................................................14
3 Preface...........................................................................................................15
4 Comparison of Old and New Tax Calculation............................................16
4.1 Previous Tax Calculation Method...........................................................................16
4.2 New Tax Calculation Method.................................................................................16
4.3 Revised Approach: New Calculation Procedure.....................................................17

5 Customizing the Brazilian Tax Calculation................................................18


5.1 Activation of Condition Record Generation.............................................................18
5.2 Calculation Procedures for Condition-Based Tax Calculation................................18
5.3 Tax Managers Workplace......................................................................................19
5.3.1 Entities................................................................................................................ 19
5.3.1.1 Tax Regions.....................................................................................................20
5.3.1.2 NCM Codes......................................................................................................20
5.3.1.3 Sub.Trib. Groups..............................................................................................20
5.3.1.4 CFOP CFOP Versions..................................................................................20
5.3.1.5 CFOP Validity Date of CFOP Versions..........................................................20
5.3.1.6 CFOP CFOP Codes......................................................................................20
5.3.1.7 CFOP CFOP Determination MM...................................................................20
5.3.1.8 CFOP CFOP Determination SD....................................................................20
5.3.1.9 Tax Laws IPI....................................................................................................21
5.3.1.10 Tax Laws ICMS..............................................................................................21
5.3.2 Tax Calculation...................................................................................................21

Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

5.3.2.1 Maintain Tax Rates..........................................................................................21


5.3.2.2 Maintain Tax Groups........................................................................................21
5.3.2.3 Tax Codes MM.................................................................................................21
5.3.2.4 Tax Codes SD..................................................................................................21
5.3.2.5 Alternative Calc. Procedure..............................................................................22
5.3.2.6 Tax Code Determination SD.............................................................................22
5.3.2.7 Tax Law Determination SD...............................................................................22
5.3.2.8 Other Country...................................................................................................22
5.3.3 Condition Setup...................................................................................................22
5.3.3.1 Migration Tax Tables to Conditions...............................................................22
5.3.3.2 Migration Tax Groups in Access Sequences.................................................22
5.3.3.3 Nota-Fiscal Mapping Tax Values MM............................................................22
5.3.3.4 Nota-Fiscal Mapping Tax Values SD.............................................................23
5.3.3.5 Nota-Fiscal Mapping Tax Laws MM..............................................................23
5.3.3.6 Condition Mapping Internal Codes................................................................23
5.3.3.7 Condition Mapping Assign Conditions...........................................................23
5.3.3.8 Condition Mapping Tax Rate Tables.............................................................23
5.3.3.9 Access Sequences Access Sequences MM..................................................23
5.3.3.10 Access Sequences Access Sequences SD.................................................23
5.3.3.11 Condition Types Condition Types MM.........................................................24
5.3.3.12 Condition Types Condition Types SD..........................................................24
5.3.3.13 Calc. Procedures Calc. Procedures MM......................................................24
5.3.3.14 Calc. Procedures Calc. Procedures SD.......................................................24
5.3.3.15 Tax Types......................................................................................................24
5.4 Maintenance of Tax Tables....................................................................................24
5.5 Tax Groups of Dynamic Exceptions.......................................................................25
5.6 Access Sequences.................................................................................................28
5.6.1 Tax Groups in Access Sequences......................................................................28
5.6.2 Automatic Adjustment of Access Sequences......................................................28
5.7 Condition Types.....................................................................................................30
5.8 Tax Calculation Procedure.....................................................................................30
5.9 Alternative Calculation Procedure..........................................................................30
5.10 Internal Condition Codes......................................................................................30
5.11 Assignment of Condition Types to Internal Codes................................................31
5.12 Assignment of Condition Tables to Tax Tables....................................................31
5.13 Definition of Tax Types.........................................................................................31
5.14 Customizing FI/MM Tax Codes............................................................................31
5.14.1 One Single Tax Code Maintenance Tool...........................................................31
5.14.2 Maintenance of Tax Code Conditions................................................................32
5.14.3 Hints on Customizing Tax Code Conditions......................................................34
Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

5.14.3.1 ICMS and IPI Lines in Nota Fiscal..................................................................34


5.14.3.2 IPI Split........................................................................................................... 34
5.14.3.3 Offset Postings...............................................................................................35
5.14.4 Note on Transporting Tax Code Conditions......................................................35
5.15 Mapping of Tax Values to the Nota Fiscal............................................................35
5.16 Mapping of Tax Laws to the Nota Fiscal...............................................................37
5.17 Migration of Tax Data to Condition Records.........................................................37
5.17.1 Check Conditions..............................................................................................37
5.17.2 Convert Tax Data to Condition Records............................................................38
5.18 Collective Migration of All Tax Data......................................................................39
5.19 Sequence for SD Tax Code Determination..........................................................39
5.20 Sequence for SD Tax Law Determination............................................................39

6 Tax Calculation Logic...................................................................................40


7 Steps in Initial Tax Customizing..................................................................41
7.1 Activation of BC Set CSC_BR_TAX.......................................................................41
7.1.1 Manual customizing required after BC Set activation..........................................41
7.2 Transfer of Texts to Desired Language..................................................................41
7.2.1 Procedure for Language Supplementation in Expert mode.................................42
7.3 Assignment of Calculation Procedures...................................................................42
7.3.1 Specify Calculation Procedures for CBT.............................................................42
7.3.2 Assign Country to Calculation Procedure............................................................43
7.4 Creation of Tax Codes...........................................................................................43
7.5 Creation of Default Condition Records...................................................................43
7.6 Migration of Tax Customizing.................................................................................43
7.6.1 Note on Condition Records With Only One Application.......................................43
7.7 Update of Access Sequences From Tax Groups...................................................44
7.8 User-Specific Modification / Enhancements of Tax Calculation..............................44
7.8.1 Extension of Calculation Procedure....................................................................44
7.8.2 Changes in ABAP Coding...................................................................................44

8 Customizing SD Pricing Procedures With CBT.........................................45


8.1 Price Conditions Including Taxes ..........................................................................45
8.1.1 Price Conditions SD............................................................................................45
8.1.2 Price Conditions MM...........................................................................................45
8.1.3 Define Which Taxes Are Included in MM/SD Price Conditions...........................46
8.2 Where to Insert Discounts......................................................................................46

9 Troubleshooting............................................................................................47
9.1 Consistency of Condition Records.........................................................................47
9.1.1 Tax Data Without Condition Record....................................................................48
9.1.2 Condition Records Without Tax Data..................................................................48

10 SAP Standard Customizing.......................................................................50


10.1.1 Create Condition Table 601..............................................................................50
10.1.2 Extend Pricing Field Catalog.............................................................................50
10.1.3 Create Access Sequences................................................................................50
Condition-Based Tax Calculation in R/3 For Brazil

SAP Online Help

4/25/2014

10.2 Access Sequences MM/FI....................................................................................51


10.3 Access Sequences SD.........................................................................................59
10.4 Condition Types MM/FI........................................................................................69
10.4.1 Condition types used in tax calculation procedure for MM ................................69
10.4.2 Tax Rate Conditions.........................................................................................73
10.4.3 Nota Fiscal Mapping Conditions........................................................................74
10.4.4 Nota Fiscal Mapping Conditions With Manually Created Condition Records..75
10.5 Condition Types SD.............................................................................................76
10.5.1 Condition types used in tax calculation procedure for SD .................................76
10.5.2 Withholding tax types used in tax calculation procedure for SD ......................77
10.5.3 Withholding Tax Code Conditions.....................................................................78
10.5.4 Tax Code Conditions .......................................................................................78
10.5.5 Withholding tax Tax Rate Conditions ................................................................78
10.5.6 Nota Fiscal Mapping Condition .........................................................................79
10.6 Calculation Procedure in MM (FI): TAXBRA.........................................................80
10.6.1 Transaction Data Retrieval................................................................................80
10.6.2 Customizing Data Retrieval...............................................................................81
10.6.3 Results of Tax Calculation.................................................................................83
10.6.4 Tax Code Conditions.........................................................................................84
10.6.5 Create Processing keys for Withholding Tax (T007B)......................................87
10.6.6 Create G/L Accounts.........................................................................................88
10.6.7 Define and Assign Tax Accounts.......................................................................88
10.6.8 Define Account Keys for SD (T687)..................................................................89
10.6.9 Tax Calculation.................................................................................................89
10.6.10 Results of Tax Calculation...............................................................................89
10.6.11 Tax Code Conditions.......................................................................................91
10.7 Calculation Procedure in SD: RVABRA................................................................93
10.7.1 Net price determination.....................................................................................93
10.7.2 Customizing Data Retrieval...............................................................................94
10.7.3 Tax Calculation on net amount (Step 1)............................................................95
10.7.4 Nota Fiscal relevant modifications to the base price including ICMS ................96
10.7.5 Tax recalculation on the modified amount including ICMS (Step 2)...................96
10.7.6 Results of Tax Calculation.................................................................................96
10.7.7 Tax Code Conditions.........................................................................................98
10.8 Internal Condition Codes....................................................................................100
10.9 Assignment of Internal Codes to Condition Types .............................................105
10.10 Assignment of Tax Rate Tables to Condition Tables........................................111
10.11 Definition of Tax Types.....................................................................................112
10.12 Nota Fiscal Mapping.........................................................................................114
10.13 Tax Codes........................................................................................................115
10.13.1 Standard Tax Codes ....................................................................................115
10.13.2 Withholding Tax Codes.................................................................................117
10.13.2.1 Tax Codes Used in MM..............................................................................117
10.13.2.2 Tax Codes used in SD (View J_1BTXSDCV)............................................118
Condition-Based Tax Calculation in R/3 For Brazil

10

SAP Online Help

4/25/2014

10.13.3 Tax Codes for Non-Taxable Transactions.....................................................118


10.13.4 Tax codes for Incoming Movements - Industrialization..................................119
10.13.5 Tax Codes for Incoming Movements - Consumption.....................................120
10.13.6 Tax Codes for Incoming Movements - ICMS Sub.Trib. on Freight.................122
10.13.7 Tax Codes for Incoming Movements - Future Delivery Purchasing / Consignment 122
10.13.8 Tax Codes for Incoming Movements - Services - ISS and INSS...................124
10.13.9 Tax Codes for Outgoing Movements - Ind. + Cons. Posted in SD.................124
10.13.10 Tax Codes for Transfer Postings - Outgoing Movements - Ind. + Cons.......125
10.14 Customizing of Extended Withholding Tax.......................................................126
10.14.1 Withholing Tax Types at Payment.................................................................126
10.14.2 WHT Types at Invoice...................................................................................126
10.14.3 Withholding Tax Codes................................................................................127
10.14.4 Define Processing Key For Modified Tax Amount.........................................127
10.14.5 Assign WHT Types to Company Codes......................................................127
10.14.6 Define Accounts For Withholding Tax to Be Paid Over.................................128
10.14.7 Define Official Collection Codes....................................................................128
10.14.8 Maintain Tax Relevant Classification.............................................................128
10.14.9 Maintain Withholding Tax SD Conditions......................................................128
10.15 Maintain Settings For External Tax Calculation................................................129
10.15.1 Structure for Tax Jurisdiction Code (View V_TTXD)......................................129
10.15.2 Activate External Tax Calculation..................................................................129
10.15.3 Define Logical Destination.............................................................................129
10.16 Define Tax Jurisdiction Codes..........................................................................129
10.17 Assign Jurisdiction Codes to Ranges of Postal Codes.....................................129
10.18 Master Data Changes......................................................................................129
10.18.1 Vendors (Transaction XK02).........................................................................129
10.18.2 Customers (Transaction XD02).....................................................................129
10.19 Other Address Changes: Organizational Structure...........................................129
10.20 ISS Customizing...............................................................................................130
10.20.1 Tax Laws.......................................................................................................130
10.20.2 Official Service Types....................................................................................130
10.20.3 Generic Service Types..................................................................................130
10.20.4 Assign Official Service Types........................................................................130
10.21 Tax Rates.........................................................................................................130
10.21.1 COFINS.........................................................................................................130
10.21.2 PIS................................................................................................................ 130
10.21.3 ISS................................................................................................................ 130
10.21.4 Withholding Taxes.........................................................................................130
10.22 Reserved Tax Groups of Dynamic Exceptions.................................................131
10.23 NF-relevant SD-Conditions for RVABRA..........................................................131

11 Maintain Settings For External Tax Calculation....................................131


11.1 Structure for Tax Jurisdiction Code (View V_TTXD)...........................................131
11.2 Activate External Tax Calculation.......................................................................131
11.3 Define Logical Destination..................................................................................131
Condition-Based Tax Calculation in R/3 For Brazil

11

SAP Online Help

4/25/2014

12 Define Tax Jurisdiction Codes................................................................132


13 Assign Jurisdiction Codes to Ranges of Postal Codes.......................132
14 Master Data Changes...............................................................................132
14.1 Vendors (Transaction XK02)..............................................................................132
14.2 Customers (Transaction XD02)..........................................................................132
14.3 Other Address Changes: Organizational Structure.............................................132

15 ISS Customizing........................................................................................132
15.1 Tax Laws............................................................................................................ 132
15.2 Official Service Types.........................................................................................132
15.3 Generic Service Types.......................................................................................133
15.4 Assign Official Service Types.............................................................................133

16 Tax Rates...................................................................................................133
16.1 COFINS............................................................................................................. 133
16.2 PIS133
16.3 ISS133
16.4 Withholding Taxes..............................................................................................133

17

Customizing Settings and Master Data for the Stock Transport Order
Process using SD Processing..........................................................134

17.1 Settings One-Step or Two-Step Procedure.....................................................134


17.2 Stock Transport Order using SD Delivery (IntraCompany-Code).......................134
17.2.1 Customizing Settings and Master Data for Issuing Plant 1000........................134
17.2.2 Customizing Settings and Master Data for Receiving Plant 1200....................135
17.2.3 Material Master...............................................................................................136
17.2.4 Vendor Data....................................................................................................137
17.2.5 Process Flow...................................................................................................138
17.2.5.1 Create Stock Transport Order ...................................................................138
Create Delivery........................................................................................................ 138
17.2.5.2 Pick Delivery and Post Goods Issue.............................................................139
17.2.5.3 Post Goods Receipt....................................................................................139
17.3 Stock Transport Order using SD Delivery ..........................................................139
17.3.1 Customizing Settings and Master Data for Issuing Plant 1000........................139
17.3.2 Customizing Settings and Master Data for Receiving Plant 0001....................142
17.3.3 Material Master...............................................................................................143
17.3.4 Process Flow...................................................................................................144
17.3.4.1 Create Cross-Company-Code Stock Transport Order..................................144
17.3.4.2 Create Delivery.............................................................................................144
17.3.4.3 Pick Delivery and Post Goods Issue.............................................................145
17.3.4.4 Post Goods Receipt.....................................................................................145
17.4 Overview in Table Form.....................................................................................146

Condition-Based Tax Calculation in R/3 For Brazil

12

SAP Online Help

4/25/2014

1 Version History
Document Version

Description of Change

2.0

New condition-based tax calculation (calculation procedures TAXBRA and


RVABRA) replaces old one (calc. procedures TAXBRJ and RVXBRC).
Documented in Note 664855.

2.2

SD documentation added

2.3

Version history added.


Changes in tax calculation added that came with Note 679140: Modification of
Sub.Trib. base amount by MM-PO conditions.

2.4

Troubleshooting section extended by section 9.1: Consistency of condition


records and corresponding Brazilian tax data (Note 686780).

2.5

Section 7.6.1 added: Note on Condition Records With Only One Application.

2.6

Added description of missing access sequences and condition types

2.7

Section 7.1.1 added: Note on manual customizing after BC set activation

2.8 ( 15.06.2004)

General Revision

2.9. ( 01.08.2005)

Revision including law change MP135

3.0. ( 01.09.2005)

General Revision

3.1

(29.11.2006)

The settings for the SD Conditions BXs and ISTI SD were changed

3.2

(14.02.2007)

Mapping for Subtrib Base into NF Tax item added for NF-e

Condition-Based Tax Calculation in R/3 For Brazil

13

SAP Online Help

4/25/2014

2 Glossary And Typographic Conventions


Condition record Data record with condition rate, possibly units, text, and other data
Condition table Table that stores the numbers of condition records
Condition-based tax calculation (CBT) Contrary to external tax calculation, in the CBT all calculation
and tax rate determination is done by standard condition technique (pricing)
Tax Managers Workplace (TMW) A transaction that provides a workplace from which most of the
Brazilian tax Customizing can be reached directly
Pricing procedure results table The table that is accessible internally after a calculation procedure
was processed. In other words, the table with the pricing results.
Entries which are relevant, if the law change MP 135 applies are marked in red.
In this document, sections that are only valid for specific application areas are marked at the side of
the text:
Sections that are only relevant for condition based tax calculation are marked with a grey line and the
CBT
text CBT.
Sections that are only relevant for Materials Management are marked with a grey line and the text MM.

MM
Sections that are only relevant for Sales and Distribution are marked with a grey line and the text SD.
SD

Condition-Based Tax Calculation in R/3 For Brazil

14

SAP Online Help

4/25/2014

3 Preface
This document describes the Brazilian tax Customizing and tax calculation, introduced in R/3 release
4.70.
It is focused on the condition-based tax calculation (CBT). What differs between this approach and the
classical one of external tax calculation is described in section 4.
Note: Since the concept of CBT was revised (see section 4.3), at least support package 17 or SAP
Note 664855 is required.
In section 5, all steps in Customizing the Brazilian tax calculation are described. The focus is put on
the activities that have changed compared to the Customizing of the classical Brazilian tax calculation.
Things that have not changed (e.g. account determination, nota fiscal types, etc.) are not described in
this document.
Section 6 briefly describes the technical details of the new calculation logic. This should be enough for
technical consultants to get the necessary knowledge to further study the ABAP coding that performs
the tax calculation. The coding is quite self-explanatory.
In section 7, step-by-step instructions are given how to proceed when customizing a system from
scratch. In a cookbook-like manner, you will be guided through the steps you have to perform in order
to set up CBT for Brazil.
Section 8 contains troubleshooting hints. This section will be updated whenever a new common
problem in the area of CBT is identified.
In section 10, finally, you find a complete reference of the standard Customizing of tax calculation for
Brazil delivered by SAP.

Condition-Based Tax Calculation in R/3 For Brazil

15

SAP Online Help

4/25/2014

4 Comparison of Old and New Tax Calculation


4.1 Previous Tax Calculation Method
The previous way of calculating Brazilian taxes made use of the external tax interface. The task of tax
calculation is being executed by a dedicated function module rather than by direct processing of the
tax calculation procedure assigned to the country, using the tax rates customized in transaction FTXP.
The previous standard calculation procedure assigned to Brazil, TAXBRJ, does not actually make use
of the calculation functionality provided by the pricing modules, but only calls the function module
J_1BCALCULATE_TAXES in formula 320. All the tax calculation logic is contained in this function
module.
The tax code serves to indicate which taxes are due, activating specific lines in the calculation
procedure by setting the respective rate to 100%. Lines (taxes) which are not to be taken into account
for the respective tax code have to be deactivated (N.B.: not only set to be 0%). However, a significant
amount of logic that deals with specific special cases of the complicated Brazilian tax system is hidden
in the function module, thus preventing a flexible and transparent adaption of the tax calculation logic
to new legal requirements or special customer needs. Moreover, the tax rates are being read from the
database in function J_1BCALCULATE_TAXES and not detemined by the standard condition technique
that is meant to get the rates based on the actual entries in the communication structures KOMP and
KOMK.
The values of the various taxes are being fetched by base formulas 301 308 and value formulas 521
528 which only serve to get the values stored in the global variables of function group J1BR by the
module J_1BCALCULATE_TAXES.

4.2 New Tax Calculation Method


The new approach of the Brazilian tax calculation that is decribed in this design document makes use
of the standard condition technique to calculate the taxes. During the tax calculation, by calls to the
function module PRICING a calculation procedure is processed. The rates are stored as condition
records and determined during the pricing procedure based on the actual values of the fields of the
communication structures KOMP and KOMK. The whole calculation logic is contained in the
calculation procedure itself without calling an external function module. Formulas are only used to do
special calculations that are not provided by the standard pricing functionality. These formulas typically
consist of only a few lines of code, processing at most four parameters that are stored in the work
fields XWORKD and XWORKE, the base value XKAWRT of the respective line in the calculation
procedure, and the condition rate XKOMV-KBETR.
The tax rates, tax laws, and special indicators considering the appearance of the tax line item in the
nota fiscal are maintained in Brazil-specific views J_1BTX* (e.g. J_1BTXIP1 contains the IPI rates). In
the old method, the underlying tables are being read directly in the function module
J_1BCALCULATE_TAXES. In the new approach the data are not only stored in the J_1BTX* tables, but
are additionally present as condition records on the database. These records can be directly read by
the pricing logic so that no extra database selections have to be performed in formulas being
processed in the calculation procedure. Furthermore, the condition records can easily be transferred to
other systems (e.g. CRM systems).
The generation of the condition records takes place during the view mainenance of the J_1BTX*
tables. By making use of the event technique provided in the extended table maintenance (transaction
SE54), condition records are automatically written, updated, or deleted when data are maintained in
the views and saved to the database. Which conditions are to be generated is being customized in
mapping tables that are described in section 5.
The generation of the nota fiscal used to be partly performed in J_1BCALCULATE_TAXES in the old
method. In the new method, all logic which values are written in which fields in the nota fiscal line
items and which tax lines are generated is customized in another mapping table and by the
customizing of the tax code. Basically, the system is being told which lines and values of the table of
the calculation procedure contain which tax items. Thus, the whole nota-fiscal-mapping logic is a

Condition-Based Tax Calculation in R/3 For Brazil

16

SAP Online Help

4/25/2014

matter of customizing and no longer to a great extent hard-coded, hidden in the function module
J_1BCALCULATE_TAXES.

4.3 Revised Approach: New Calculation Procedure


Note: This section was added on November 4, 2003. It refers to the changes in condition-based tax
calculation for Brazil described in SAP Note 664855.
The initial approach pursued the aim to perform the complete tax calculation in the calculation
procedure itself. Small condition value, base, and requirement formulas provide the calculation logic
that cannot be achieved with the standard pricing algorithm.
This approach worked, but it turned out that the section in the calculation procedure where the actual
calculation happened got very long and complicated to understand. For this reason, the calculation
logic was moved to ABAP coding.
This document refers to the revised calculation procedures (MM/FI and SD).

This guide also describes how to technically set up the system for the new tax functions (ISS, PIS,
COFINS, and MP-135 withholding taxes).
All entries referring to this law change are highlighted in red.
The prerequisite for the implementation is that all coding and DDIC changes have already been
implemented. This means, either the support package that contains the changes is installed, or the
changes are implemented manually, following the instructions of the respective Note. For further
details, see Note 727475 and the Notes mentioned there.
After implementation of the support package or the Note, there are still manual steps necessary to
work with the new taxes. These manual steps are described in this guide. It may be that the changes
described in some of the steps are already done in your system (e.g. entries in table J_1BAJ). In such
case, just skip the section.

Condition-Based Tax Calculation in R/3 For Brazil

17

SAP Online Help

4/25/2014

5 Customizing the Brazilian Tax Calculation


5.1 Activation of Condition Record Generation
In order to use the new condition-based tax calculation, the generation of condition records in CBT
the
maintenance of tax rates has to be activated by setting a flag for the respective country (see the
screenshot in Figure 5 -1). A new Customizing step in the IMG has been added: IMG Financial
Accounting Financial Accounting Global Settings Tax on Sales/Purchases Basic Settings
Brazil Condition-Based Tax Calculation Activate Condition Generation. In this customizing
activity, the new table J_1BCONDTAXACT is maintained.

Figure 5-1. Activation of condition generation.


If the flag is set for Brazil, condition records are being generated in the background during the
maintenance of the Brazilian tax tables.

5.2 Calculation Procedures for Condition-Based Tax Calculation


The system needs to identify whether in the currently processed calculation procedure the CBT
tax
calculation is condition-based or not. This is necessary to either call the classical, external tax
calculation or the new tax calculation in condition value formula 320. For this reason, you specify the
calculation procedure for CBT in the new IMG activity IMG Financial Accounting Financial
Accounting Global Settings Tax on Sales/Purchases Basic Settings Brazil Specify
Calculation Procedures for Condition-Based Tax Calculation. Here, the maintenance view
J_1BCBTAXPROCV is called. Figure 5 -2 shows a screenshot.

Condition-Based Tax Calculation in R/3 For Brazil

18

SAP Online Help

4/25/2014

Figure 5-2. Specification of calculation procedures used in CBT.

5.3 Tax Managers Workplace


The Tax Managers Workplace (TMW) is a general entry point to do almost all Customizing relevant
for the Brazilian tax calculation. It is called by the transaction J1BTAX and can also be accessed from
the IMG: IMG Financial Accounting Financial Accounting Global Settings Tax on
Sales/Purchases Calculation Settings for Tax Calculation in Brazil Access Tax Managers
Workplace. The underlying program is J_1B_MIGRATE_TAX_RATES.

Figure 5-3. Initial screen of the Tax Managers Workplace.


On the entry screen a list of all Brazilian tax tables is shown. Figure 5 -3 shows a screenshot of the
initial screen of the transaction. The term tax tables shall mean all tables that contain Brazilian tax
data being accessed during the tax calculation in order to find rates, tax laws, and special flags like
Convnio 100 or Other base. The Customizing of these tables can also be found in the IMG under
IMG Financial Accounting Financial Accounting Global Settings Tax on Sales/Purchases
Settings for Tax Calculation in Brazil Tax Rates.
This new transaction can be used in any case to do the Customizing of Brazilian taxes in R/3
Enterprise. It is not necessary to switch to the condition-based tax calculation (CBT) to use it. If it is not
active, some menu options regarding the CBT are not accessible, though.
In the following, an overview about all menu options is given. More detailed descriptions about the
necessary Customizing steps to implement the CBT can be found in sections 5.4 to 5.17.

5.3.1 Entities
In this menu, Customizing steps are collected that define basic constants that are relevant for the
Brazilian tax calculation.

Condition-Based Tax Calculation in R/3 For Brazil

19

SAP Online Help

4/25/2014

5.3.1.1 Tax Regions


Assignment of geographical regions to tax regions that are used in the ship-from and ship-to fields
during the tax calculation. If the Tax-Free Zone indicator is set and the condition-based tax calculation
is active (see section ), a condition record with a rate of 100% is generated in the background whose
type was assigned to the internal code TAXFREEREGION. This condition can be used in the tax
calculation procedure to perform special handling of tax-free regions.
The IMG activity that corresponds to this menu item can be found in IMG Financial Accounting
Financial Accounting Global Settings Tax on Sales/Purchases Basic Settings Brazil Define
Brazilian Tax Regions and Assign to Geograph. Regions. The corresponding maintenance view is
J_1BTREGV.

5.3.1.2 NCM Codes


Definition of NCM codes. The IMG activity that corresponds to this menu item can be found in IMG
Cross Application Components General Application Functions Nota Fiscal NCM Codes
Define NCM Codes. The corresponding maintenance view is J_1BT604FV.

5.3.1.3 Sub.Trib. Groups


Definition of possible Substituio Tributria groups in the vendor and customer master. The IMG
activity that corresponds to this menu item can be found in IMG Financial Accounting Financial
Accounting Global Settings Tax on Sales/Purchases Basic Settings Calculation Settings for
Tax Calculation in Brazil Define Customer Groups for SubTrib Calculation. The corresponding
maintenance view is J_1BTXSTGV.

5.3.1.4 CFOP CFOP Versions


Definition of CFOP versions. The IMG activity that corresponds to this menu item can be found in IMG
Cross Application Components General Application Functions Nota Fiscal CFOP Codes
Define CFOP Versions. The corresponding maintenance view is J_1BCFOPVERV.

5.3.1.5 CFOP Validity Date of CFOP Versions


Definition of validity dates of CFOP versions. The IMG activity that corresponds to this menu item can
be found in IMG Cross Application Components General Application Functions Nota Fiscal
CFOP Codes Assign Validity Date to CFOP Versions. The corresponding maintenance view is
J_1BCFOP_XREGNV.

5.3.1.6 CFOP CFOP Codes


Definition of CFOP codes. The IMG activity that corresponds to this menu item can be found in IMG
Cross Application Components General Application Functions Nota Fiscal CFOP Define
CFOP Codes and Assign Versions. The corresponding maintenance view is J_1BAGNV.

5.3.1.7 CFOP CFOP Determination MM


Rules for the determination of the CFOP codes in MM applications. The IMG activity that corresponds
MM
to this menu item can be found in IMG Cross Application Components General Application
Functions Nota Fiscal CFOP CFOP Determination for Goods Receipts and Returns. The
corresponding maintenance view is J_1BAONV.

5.3.1.8 CFOP CFOP Determination SD


Rules for the determination of the CFOP codes in SD applications. The IMG activity that corresponds
SD
to this menu item can be found in IMG Cross Application Components General Application
Functions Nota Fiscal CFOP CFOP Determination for Goods Issues and Returns. The
corresponding maintenance view is J_1BAPNV.

Condition-Based Tax Calculation in R/3 For Brazil

20

SAP Online Help

4/25/2014

5.3.1.9 Tax Laws IPI


Definition of IPI tax laws. The IMG activity that corresponds to this menu item can be found in IMG
Financial Accounting Financial Accounting Global Settings Tax on Sales/Purchases Basic
Settings Brazil Define IPI Tax Laws. The corresponding maintenance view is J_1BATL2V.

5.3.1.10 Tax Laws ICMS


Definition of ICMS tax laws. The IMG activity that corresponds to this menu item can be found in IMG
Financial Accounting Financial Accounting Global Settings Tax on Sales/Purchases Basic
Settings Brazil Define ICMS Tax Laws. The corresponding maintenance view is J_1BATL1V.

5.3.2 Tax Calculation


In this menu, Customizing steps are collected that control the rates, flags, and texts that are used in
the tax calculation.

5.3.2.1 Maintain Tax Rates


Selecting this menu item starts the maintenance of the tax rates of the selected line in the table of the
overview screen (transaction J1BTAX). It can also be accessed by pressing the
button in the
application toolbar or by double-clicking the line in the table. If the condition-based tax calculation is
active, condition records are being generated, modified, or deleted automatically in the background
when the data are saved.
The IMG activities that correspond to this menu item can be found in IMG Financial Accounting
Financial Accounting Global Settings Tax on Sales/Purchases Calculation Settings for Tax
Calculation in Brazil Tax Rates.

5.3.2.2 Maintain Tax Groups


Here you define tax groups used in the dynamic tax exceptions. The activity can also be accessed by
pressing the
button in the application toolbar. Groups in the range from 10 to 89 can be defined.
The numbers between 0 and 9 as well as between 90 and 99 are reserved for SAP. These groups
must not be deleted.
To use newly defined tax groups requires additional Customizing activities when the condition-based
tax calculation is used. See section 5.5 for further information.
The IMG activitity that corresponds to this menu item can be found in IMG Financial Accounting
Financial Accounting Global Settings Tax on Sales/Purchases Calculation Settings for Tax
Calculation in Brazil Tax Rates Maintain Tax Groups for Dynamic Exceptions. The
corresponding table is J_1BTXGRUOP.

5.3.2.3 Tax Codes MM


Definition of FI tax codes that are used in MM applications. The activity can also be accessedMM
by
pressing the
MM button in the application toolbar. Details for this Customizing step can be found in
section 5.14.
The IMG activitity that corresponds to this menu item can be found in IMG Financial Accounting
Financial Accounting Global Settings Tax on Sales/Purchases Calculation Settings for Tax
Calculation in Brazil Define MM Tax Codes. The corresponding maintenance view is
J_1BTAXCODEV.

5.3.2.4 Tax Codes SD


Definition of tax codes that are used in SD applications. The activity can also be accessed by pressing
SD
the
SD button in the application toolbar. The IMG activitity that corresponds to this menu item can
be found in IMG Financial Accounting Financial Accounting Global Settings Tax on

Condition-Based Tax Calculation in R/3 For Brazil

21

SAP Online Help

4/25/2014

Sales/Purchases Calculation Settings for Tax Calculation in Brazil Define SD Tax Codes. The
corresponding maintenance view is J_1BTAXCODEV.

5.3.2.5 Alternative Calc. Procedure


Assignment of tax codes defined for a tax calculation procedure to a different combination of MM
tax
code/calculation procedure. Details can be found in section 5.9.The IMG activitity that corresponds to
this menu item can be found in IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Brazil Assign Alternative Calculation Procedure
per FI/MM Tax Code. The corresponding maintenance view is J_1BMWSKZKALSMV.

5.3.2.6 Tax Code Determination SD


Definition of the sequence of the determination logic of the SD tax codes. Details can be foundSD
in
section 5.19. The IMG activitity that corresponds to this menu item can be found in IMG Financial
Accounting Financial Accounting Global Settings Tax on Sales/Purchases Calculation
Settings for Tax Calculation in Brazil Define Sequence for SD Tax Code Determination. The
corresponding table is J_1BTXCODESEQ.

5.3.2.7 Tax Law Determination SD


Definition of the sequence of the determination logic of the SD tax laws. The IMG activitity that
SD
corresponds to this menu item can be found in IMG Financial Accounting Financial Accounting
Global Settings Tax on Sales/Purchases Basic Settings Brazil Define Sequence for SD
Tax Law Determination. The corresponding table is J_1BTXLAWSEQ.

5.3.2.8 Other Country


Here a different country can be selected. At the start of the Tax Managers Workplace the country is
determined from the set/get parameter LND. If this parameter has no value the user is prompted for a
country that is stored in this parameter afterwards. This can also be executed by choosing this menu
point. The calculation procedure assigned to the selected country (in table T005) is then taken as the
default value.

5.3.3 Condition Setup


In this menu, all Customizing steps are collected that are related to the condition technique in the tax
calculation.

5.3.3.1 Migration Tax Tables to Conditions


Choosing this menu point, the generation of condition records out of the entries in the Brazilian CBT
tax
tables can be triggered initially, and the correct conversion can be monitored. Details can be found in
section 5.17. There is no entry in the IMG to start this activity. The TMW always has to be used for
this.

5.3.3.2 Migration Tax Groups in Access Sequences


You use this activity to automatically update access sequences after you have created or changed CBT
tax
groups for dynamic exceptions. Details can be found in section 5.6.2.
You need to have authorization for cross-client Customizing if you want to modify the access
sequences. It is important that you ensure that tax groups are not customized differently in different
clients because with each conversion to access sequences, the previous Customizing settings will be
overwritten.

5.3.3.3 Nota-Fiscal Mapping Tax Values MM


Here it is customized which fields of the table of the tax calculation procedure used in MM contain CBT
the
values of the nota fiscal. Details can be found in section 5.15. The IMG activitity that corresponds to

MM

Condition-Based Tax Calculation in R/3 For Brazil

22

SAP Online Help

4/25/2014

this menu item can be found in IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Brazil Condition-Based Tax Calculation Map
MM Tax Values to Nota Fiscal Fields. The corresponding maintenance view is J_1BNFTXCONDMMV.

5.3.3.4 Nota-Fiscal Mapping Tax Values SD


Here it is customized which fields of the table of the calculation procedure used in SD contain CBT
the
values of the nota fiscal. Details can be found in section 5.15. The IMG activitity that corresponds to
SD
this menu item can be found in IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Brazil Condition-Based Tax Calculation Map
SD Tax Values to Nota Fiscal Fields.The corresponding maintenance view is J_1BNFTXCONDV.

5.3.3.5 Nota-Fiscal Mapping Tax Laws MM


Here it is customized which fields of the table of the tax calculation procedure used in MM contain CBT
the
tax law texts of the nota fiscal. Details can be found in section 5.16. The IMG activitity that
MM
corresponds to this menu item can be found in IMG Financial Accounting Financial Accounting
Global Settings Tax on Sales/Purchases Basic Settings Brazil Condition-Based Tax
Calculation Map MM Tax Laws to Nota Fiscal Fields. The corresponding maintenance view is
J_1BNFLWCONDMMV.

5.3.3.6 Condition Mapping Internal Codes


Definition of internal codes used in the condition-based tax calculation. Details can be found in section
CBT
5.9. The IMG activitity that corresponds to this menu item can be found in IMG Financial
Accounting Financial Accounting Global Settings Tax on Sales/Purchases Basic Settings
Brazil Condition-Based Tax Calculation Define Internal Codes for Tax Conditions. The
corresponding maintenance view is J_1BCONDMAPV.

5.3.3.7 Condition Mapping Assign Conditions


Assignment of condition types to the internal codes. Details can be found in section 5.11. The IMG
CBT
activitity that corresponds to this menu item can be found in IMG Financial Accounting Financial
Accounting Global Settings Tax on Sales/Purchases Basic Settings Brazil ConditionBased Tax Calculation Assign Internal Codes for Tax Conditions to Condtion Types. The
corresponding table is J_1BTXCOND.

5.3.3.8 Condition Mapping Tax Rate Tables


Assignment of tax rate tables to the condition tables. Details can be found in section 5.12. The IMG
CBT
activitity that corresponds to this menu item can be found in IMG Financial Accounting Financial
Accounting Global Settings Tax on Sales/Purchases Basic Settings Brazil ConditionBased Tax Calculation Assign Condition Tables to Tax Tables. The corresponding table is
J_1BVIEWMAP.

5.3.3.9 Access Sequences Access Sequences MM


Definition of access sequences with application TX. These access sequences can be used in the MM
tax
calculation that is called by the MM applications. The IMG activitity that corresponds to this menu item
can be found in IMG Financial Accounting Financial Accounting Global Settings Tax on
Sales/Purchases Basic Settings Check Calculation Procedure Access Sequences. The
corresponding view cluster is VVC_T682_TX.

5.3.3.10 Access Sequences Access Sequences SD


Definition of access sequences with application V. These access sequences can be used in the SD
SD
pricing procedures. The IMG activity that corresponds to this menu item can be found in IMG Sales
and Distribution Basic Functions Pricing Pricing Control Define Access Sequences. The
corresponding view cluster is V_T682.

Condition-Based Tax Calculation in R/3 For Brazil

23

SAP Online Help

4/25/2014

5.3.3.11 Condition Types Condition Types MM


Definition of condition types with application TX. These condition types can be used in the MM
tax
calculation that is called by the MM applications. The IMG activitity that corresponds to this menu item
can be found in IMG Financial Accounting Financial Accounting Global Settings Tax on
Sales/Purchases Basic Settings Check Calculation Procedure Define Condition Types. The
corresponding maintenance view is VV_T685A_V1.

5.3.3.12 Condition Types Condition Types SD


Definition of condition types with application V. These condition types can be used in the SD pricing
SD
procedures. The IMG activitity that corresponds to this menu item can be found in IMG Sales and
Distribution Basic Functions Pricing Pricing Control Define Condition Types. The
corresponding maintenance view is V_T685A.

5.3.3.13 Calc. Procedures Calc. Procedures MM


Definition of tax calculation procedures. These calculation procedures can be used in the MM
tax
calculation that is called by the MM applications. The IMG activitity that corresponds to this menu item
can be found in IMG Financial Accounting Financial Accounting Global Settings Tax on
Sales/Purchases Basic Settings Check Calculation Procedure Define Procedures. The
corresponding view cluster is VVC_T683_TX.

5.3.3.14 Calc. Procedures Calc. Procedures SD


Definition of pricing calculation procedures. These access sequences can be used in the SD pricing
SD
procedures. The IMG activitity that corresponds to this menu item can be found in IMG Sales and
Distribution Basic Functions Pricing Pricing Control Define And Assign Pricing Procedures.
The corresponding view cluster is V_T683.

5.3.3.15 Tax Types


In this IMG activity, you define tax types for Brazil. Here it is customized which fields of the pricing
procedure results table contain the values of the Nota Fiscal. Details can be found in section 5.15.
Furthermore, you can set the LPP (Last Purchase Price) indicator for each tax type in order to activate
the recording of the LPP. Further details can be found in the document Last purchase price in R/3 for
Brazil.
The IMG activitity that corresponds to this menu item can be found in IMG Financial Accounting
Financial Accounting Global Settings Tax on Sales/Purchases Basic Settings Brazil Define
Tax Types. The corresponding maintenance view is J_1BAJV.

5.4 Maintenance of Tax Tables


Selecting a line of the table on the overview screen of the TMW leads to the maintenance view of the
selected table. If a table with dynamic exceptions is selected the user is prompted for the tax group
prior to the table maintenance. The screenshot in Figure 5 -5 shows an example, the maintenance
view J_1BTXIP3V.
If the automatic condition generation is active (see section 5.1), condition records are generated and
CBT
changed automatically when the data that are entered in these views are saved. These conditions are
accessed in the tax calculation. The Brazilian tables are no longer accessed anywhere in the
applications and only serve as a comfortable way of simultaneously maintaining multiple conditions
having the same key fields.
It is possible to display the automatically generated condition records in transaction FV13. However,
never may these condition records be changed or deleted with transaction FV12 or new conditions be
created with transaction FV11. This will lead to inconsistencies between the data in the Brazilian tax
tables and the condition records. In section 5.17, it is decribed how to verify and reestablish the
consistency of the data.

Condition-Based Tax Calculation in R/3 For Brazil

24

SAP Online Help

4/25/2014

5.5 Tax Groups of Dynamic Exceptions


The screenshot in Figure 5 -4 shows the maintenance of the table J_1BTXGRUOP in which the
groups of dynamic tax exceptions are defined. For each tax group, you can specify up to three key
fields that are to be used to determine the tax rates. You can choose from the following key fields:
material, NCM code, material class/material group, tax code, vendor, customer, industry sector, city
code, and material tax usage. All of the fields are taken from the customer, vendor, and material
master records - with the exception of the tax code, which is taken from the item level in the
transactions.
The number of the tax group determines which rates are taken in case of more than one matching
record. For example, supposed tax group 50 has the key field NCM code and tax group 51 has the key
field material class. If in the tax calculation a record is found as well for tax group 50 as for group 51,
the record of group 50 will be taken since it has the lower number.

Condition-Based Tax Calculation in R/3 For Brazil

25

SAP Online Help

Condition-Based Tax Calculation in R/3 For Brazil

4/25/2014

26

SAP Online Help

4/25/2014

Furthermore, a tax group can be restricted to be used only for certain applications by choosing a
different value than General in the field Call. App. Using the CBT, two other applications can be
selected: Sales and Distribution (SD) and Materials Management (MM). The individual MM subapplications PO, IM, and IV, are no longer supported since it makes no sense to use, for example,
different tax rates in the invoice compared to the purchase order.
Also it can be restricted to be used only for certain tax types by only setting some tax type indicators in
the columns at the right side of the table. You can individually activate the consideration of a tax group
in the tax rate determination for the types ICMS, IPI, ISS, and SubTrib (ST).
In the former tax calculation method, the described logic is programmed in the tax-calculating function,
J_1BCALCULATE_TAXES. When using the new tax calculation, this logic has to be transferred to the
customizing of the access sequences belonging to the conditions that store the tax rates. See section
5.6.1 for a detailed description how this is realized.
Using CBT, in the standard setup delivered by SAP the tax data belonging to different tax groups CBT
are
stored in condition records that have the same condition table. In order to identify which tax group an
entry in the condition table belongs to, the condition table contains a key field TAXGROUP. However,
this condition table is not only used for dynamic tax exceptions, but for other tax tables. For example,
condition table 382 is used for all ICMS tax tables, i.e. J_1BTXIC1, J_1BTXIC2, and J_1BTXIC3).
Therefore, SAP defines standard tax groups that are not to be used by customers. They are listed in
section 10.22. In consequence, customers may only use tax group numbers in the range from 10 to
89. The other numbers are reserved for SAP.

Figure 5-4. Maintenance of tax groups of dynamic exceptions. Groups 11, 13, and 25 are
an example which is not deliverd as standard.

Figure 5-5. Maintenance of the tax rate table J_1BTXIP3, tax group 6, in the view
J_1BTXIP3V. The dynamic key fields are material and vendor.
Condition-Based Tax Calculation in R/3 For Brazil

27

SAP Online Help

4/25/2014

5.6 Access Sequences


In the TMW, the maintenance of access sequences is accessed by selecting the menu item Condition
Setup Access Sequences MM and Access Sequences SD. This calls the maintenance of the view
clusters VVC_T682_TX and V_T682, respectively. Access sequences are cross-client data.
In section 10.2, the access sequences and the underlying condition tables and fields that are used for
the access are listed.

5.6.1 Tax Groups in Access Sequences


Whenever a new tax group was created or an existing group was changed, e.g. tax type indicators
CBT
were switched on and off, the application was changed, or even key fields were changed, the access
sequences have to be adjusted accordingly if the condition-based tax calculation is used. A new step
has to be included in all those access sequences that are used by conditions that are used to calculate
taxes of the type that is switched as active in the customizing of the tax group. A program,
J_1B_EXT_ACC_SEQ, is provided that can do this automatically. This is described in section 5.6.2. If
you change the access sequences manually, the following example illustrates what you need to
change.
Suppose you create tax group 50 with two key fields city code and NCM code, calling application
General, and marked as active for ICMS only. Then, you need to extend all MM and SD access
sequences that are used in the ICMS conditions by adding step 50. One example from MM is BRIB.
You can create step 50 by copying step 5, since they both use the same condition table (the one
corresponding to material-dependent exceptions). By copying step 5, you take over the assignment of
fields and constant values for the fields - except for the dynamic ones. In the field assignment, you
need to assign the city code to dynamic field 1, the NCM code to field 2, and the constant 'X' to field 3.
Lastly, assign the constant value '50' to the field Tax group , so that the system can uniquely identify
the record during rate determination.
If you do not use condition-based tax calculation, you do not need to adjust the corresponding access
sequences. In this case, the system searches through the defined order of key fields of an active
group as described above.

5.6.2 Automatic Adjustment of Access Sequences


With the report J_1B_EXT_ACC_SEQ you can automatically adjust all access sequences that CBT
are
used by condition types used for the condition-based tax calculation. Figure 5 -6 shows the initial
selection screen.
You need to have authorization for cross-client Customizing if you want to modify the access
sequences. It is important that you ensure that tax groups are not customized differently in different
clients because with each conversion to access sequences, the previous Customizing settings will be
overwritten.
On the program selection screen, you enter the tax groups you want to include in the update. You can
simulate the results of the program by setting the Simulate Only indicator. This is extremely important,
since the program makes cross-client changes to your data. If you have no authorization for crossclient customizing, this indicator is set by default and cannot be cleared.
Additionally, you need to specify what type of conversion is to take place:

Update access sequences - if you want to update existing steps in the access sequences.

Insert into the access sequences - if you want to include new steps in the access sequences
after creating a new tax group .

Delete from access sequences - if you want to delete existing steps from the access
sequences.

Following the conversion or the simulation, the system displays a log that contains all messages
issued during processing.

Condition-Based Tax Calculation in R/3 For Brazil

28

SAP Online Help

4/25/2014

Figure 5-6. Selection screen of the program that automatically adjusts access sequences
based on the Customizing of the tax groups of dynamic exceptions.

In detail, the system behaves as follows based on the selected option:


A. Update access sequences

If the system finds a step in the access sequence that has the same number of the tax group, it
overwrites the step's field assignment with the values customized for the tax group.

If the system does not find a corresponding step in the access sequence, it inserts a new step.

If the system finds a step in the access sequence that corresponds to the selected tax group,
but the Customizing settings indicate that this access sequence is not to have this step, then the
system deletes the step from the access sequence.

B. Insert into access sequences


Select this option if the tax groups you have specified have no corresponding steps and field
assignments in the access sequences yet (this would be when you have created a new tax group). If
the system does find a step with the number of the tax group in an access sequence, it displays one of
the following in the application log:

Warning message: if the existing field assignment is identical to the field assignment that would
be generated by the conversion

Error message: if the actual field assignment differs, in which case the system does not change
the access sequence

C. Delete from access sequences


Select this option if the tax groups you have specified are to be deleted from all access sequences
used in the CBT.

Condition-Based Tax Calculation in R/3 For Brazil

29

SAP Online Help

4/25/2014

5.7 Condition Types


The condition types that have to be defined can be classified in four categories:

CBT

1. Conditions containing tax data. These condition records are maintained automatically during
the maintenance of the Brazilian tax rate tables. An internal code must be assigned to each
condition in table J_1BTXCOND (see sections 5.9 and 5.11).
2. Conditions that refer to other conditions. These are conditions that have a reference condition
containing the data. They are used to reuse a condition value in another line of the calculation
procedure.
3. Conditions that are only used to mark specific lines of the calculation procedure to use them in
the Nota Fiscal mapping tables. These conditions are manual, i.e. they have no access
sequence and no condition records in the database.
4. Conditions indicating that a certain tax type is due. These condition types have to be entered
also in the table J_1BAJ to classify them as tax type. The maintenance of the tax types is
accessed in the TMW under Condition Setup Tax Types. The records are maintained by
customizing the tax codes.
The condition types used in CBT are described in section .

5.8 Tax Calculation Procedure


The new standard tax calculation procedure for Brazil is TAXBRA. The customizing of calculation
CBT
procedures is done in the view cluster VVC_T683_TX and can be reached from the TMW by choosing
MM
Condition Setup Calc. Procedure MM.
This tax calculation procedure has to be assigned to the country BR in table T005. The corresponding
IMG activity can be found in IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Assign Country To Calculation Procedure.
A detailed description of the new standard calculation procedure TAXBRA can be found in section
10.5.

5.9 Alternative Calculation Procedure


In R/3 Enterprise, an extension to the concept described in section 5.8 has been introduced. In MM
the
table J_1BMWSKZKALSM, alternative calculation procedures can be specified that are to be used for
certain tax codes instead of the standard one. This is achieved by reading this table in a BAdI before
the call to the pricing procedure and modifying the communication fields that contain the calculation
procedure and the tax code.
Thus the user could e.g. use the external tax calculation for some tax codes (by specifying TAXBRJ in
the above mentioned table) or use several smaller calculation procedures, e.g. in case of performance
problems or new requirements.

5.10 Internal Condition Codes


An internal code has to be created for each condition type that is to be used in the automatic
CBT
generation of condition records during the maintenance of the Brazilian tax tables. Only the internal
codes are used in the program coding. By this mapping, the customers are free to use their own
condition types.
The internal codes are maintained in the TMW by choosing Condition Setup Condition Mapping
Internal Codes in the menu or maintaining the view J_1BCONDMAPV. The customer usually is not
expected to maintain this table because SAP delivers the internal codes required for the standard
Brazilian tax calculation.The condition Codes for withholding tax might be required and are therefore
listed. If customers need to define their own internal codes for user-specific coding, they can define
new codes beginning with Z. Table 10 - shows all standard internal condition codes delivered by SAP.

Condition-Based Tax Calculation in R/3 For Brazil

30

SAP Online Help

4/25/2014

For the internal codes that represent condition types that contain data of a specific tax group (ICMS,
IPI, ISS, or SubTrib), the respective tax group has to be assigned to the codes. This is necessary for
the system to consider the access sequence of the condition type assigned to the internal code in the
automatic extension of access sequences after changing tax groups of dynamic exceptions (see
section 5.6.2).

5.11 Assignment of Condition Types to Internal Codes


The condition types that are actually used in the tax calculation procedure have to be assigned to CBT
the
above described internal codes. For the standard Brazilian tax calculation, SAP delivers all internal
codes, conditions, and their assignments.

5.12 Assignment of Condition Tables to Tax Tables


During the maintenance of the Brazilian tax tables, condition records are generated and changed
CBT
automatically. In the table J_1BVIEWMAP it has to be specified which condition tables are to be used
for a specific tax table. In the case of dynamic exceptions, you additionally specify the condition table
per tax group.
The default entries delivered by SAP are shown in Table.

5.13 Definition of Tax Types


The condition types that indicate whether a specific tax is due or whether specific lines are to be listed
MM
in the nota fiscal have to be specified in the table J_1BAJ. The condition types are referred to as tax
types in this table. They are customized in the view J_1BAJV that can be accessed in the TMW by
choosing Condition Setup Tax Types.
A tax type can be assigned to a tax group. Tax groups are the different Brazilian taxes (IPI, ICMS,
Substituio Tributaria, ISS) and the information whether it is a complementary tax or a tax on freight.
If a tax group is assigned to the tax type that corresponds to a tax code condition, this tax line will be
transferred to the nota fiscal. Per group there is a separate line in the nota fiscal. If you do not assign a
tax group to a tax type, the condition will be ignored in the nota fiscal generation. This is e.g. the case
for offset conditions like ICOX. In order to maintain this condition in the tax code maintenance, it has to
be defined as a tax type as well. However, it is not nota-fiscal relevant, and therefore no tax group is
assigned to it.
For each tax type an indicator LPP can be set, indicating that for this tax type the last purchasing price
is to be calculated and used in the tax rate determination. Details about this functionality can be found
in the document Last purchase price in R/3 for Brazil.
Table 1 0 -815 shows the standard tax types delivered by SAP.

5.14 Customizing FI/MM Tax Codes


5.14.1 One Single Tax Code Maintenance Tool
The Customizing of FI/MM tax codes is done in the TMW by choosing Tax Calculation Tax Codes
MM
MM. This leads to the maintenance view J_1BTAXCODEV. It is no longer done with the transaction
FTXP. This transaction cannot be used because the tax calculation procedure TAXBRA is not
compatible with the functionality of the transaction. E.g. in FTXP, records can be generated only for
condition types that are non-statistical and that have an account key assigned in the calculation
procedure. In TAXBRA, however, there are statistical lines that have tax code conditions (see section
10.5).
Before the table with the tax codes is displayed, the user is prompted for the calculation procedure. As
default, the tax calculation procedure assigned to the country is displayed. This can be overwritten if
the feature of alternative calculation procedures (section 5.9) is used.

Condition-Based Tax Calculation in R/3 For Brazil

31

SAP Online Help

4/25/2014

Until release 4.6C three customizing steps had to be executed to customize a tax code. First, the
conditions of the tax code had to be maintained in transaction FTXP. There it was also specified
whether the code belongs to input or output tax. The Brazil-specific fields in table T007A, which
contains the tax code data (except the condition records), had to be maintained with the view
J_1BTXMMCV. For the automatic determination of tax codes in stock transfer processes, finally the
table T007_IT had to be maintained to map SD tax codes (defined in table J_1BTXSDC) against
incoming and outgoing tax codes (defined in T007A).
The table T007_IT has been replaced by the new table J_1BT007 in release 4.7. The new view
J_1BTAXCODEV allows the maintenance of all fields mentioned in the three steps above at the same
time in one line. shows a screenshot of this view.

5.14.2 Maintenance of Tax Code Conditions


The conditions belonging to a tax code are maintained by selecting the line with the tax code that isMM
to
be maintained and afterwards choosing Goto Maintain Conditions (Ctrl+F3) or pressing the
button on the application toolbar. In case the system does not find a unique assignment of a tax
calculation procedure to a country (in table T005), the user is asked to select a country first.
The screenshot in Figure 5 -8 shows an example of the screen where the tax code conditions are
maintained. In the table, all condition types are listed that are defined as tax types in the table J_1BAJ
(see the previous section) and that are present in the calculation procedure assigned to the country. A
tax type is active when the respective checkbox is checked; otherwise it is inactive.
When the data are saved in the screen displayed in , condition records are automatically being
generated. Checked tax types are transferred to condition records with a value of 100%; for
unchecked types the respective condition records are deleted so that the line will not appear in the
pricing-procedure results table after the execution of the pricing procedure in the tax calculation.
The tax code conditions are stored in the condition table A003 which has as key fields the country and
the tax code. This is different to the table T007A in which the tax codes are defined for

Condition-Based Tax Calculation in R/3 For Brazil

32

SAP Online Help

4/25/2014

Figure 5-7. Overview of the tax code maintenanec.

Figure 5-8. Conditions that belong to the selected tax code.

Condition-Based Tax Calculation in R/3 For Brazil

33

SAP Online Help

4/25/2014

country and calculation procedure. In the standard tax calculation, only one tax calculation procedure
can be assigned to a country in table T005. However, if the new feature of alternative calculation
procedures is used (see section 5.9), a different calculation procedure can be used for certain tax
codes. For this reason, the tax codes defined for different calculation procedures have to be given
different names if their conditions are to be customized differently, in order its conditions do not
overwrite the ones of tax codes with the same name assigned to a different calculation procedure.

5.14.3 Hints on Customizing Tax Code Conditions


Compared with the former way of customizing Brazilian tax code conditions, some changes were
CBT
introduced in the condition-based tax calculation. The basic idea is the same: You activate the lines of
the calculation procedure that store the tax amounts which are to be taken for the tax code. The other
MM
lines that contain tax code conditions (tax types) are deactivated. The table displayed in Figure 5 -8 is
basically a special view on the tax calculation procedure in which only those lines are displayed that
contain conditions that are tax types (defined in table J_1BAJ, see section 5.13).

What has changed is that no special internal nota-fiscal handling is performed in an external tax
calculation any longer. All this logic is customizable in the nota-fiscal mapping table J_1BNFTXCOND,
which is explained in section 5.15. This has the following consequences compared to the Customizing
of tax codes for the classical, external tax calculation (TAXBRJ).

5.14.3.1 ICMS and IPI Lines in Nota Fiscal


In general, a nota fiscal always has a line for ICMS and a line for IPI, no matter if ICMS and IPI CBT
are
due. (There are some exceptions to this rule which are, however, handled in the ABAP coding of the
tax calculation.)
MM
In order to generate the IPI or ICMS lines in the nota fiscal that only store the calculation base in
the Other Base field in case the respective tax is not due (referred to as dummy line in the following,
the following conditions (lines in the table shown in Figure 5 -8) have to be activated too:

IPI0

Activate if IPI dummy line is to be generated in the nota fiscal

ICM0

Activate if ICMS dummy line is to be generated in the nota fiscal

These special additional conditions that have to be maintained are only relevant for ICMS and IPI, not
for ISS, SubTrib, or any other tax group.
Consequently, when migrating from the old to the new tax calculation, all tax codes that have
either IPI or ICMS or both not active have to be modified accordingly.

5.14.3.2 IPI Split


In order to consider the special case of vendor non-industry in IPI industrialization postings, twoCBT
IPI
conditions have to be activated, one being deductible and one non-deductible. In the new standard
these are condition types IPI1 and IPI4. IPI1 is deductible, IPI4 non-deductible. In the old MM
tax
calculation, it was condition IPI2 that had to be activated together with IPI1. This was changed,
because the semantics of IPI2 is IPI consumption, and the nota-fiscal mapping is different.
The ABAP coding handles the special logic and does not transfer the values in the IPI4 line to the nota
fiscal if IPI split is not the case. In this situation, as well the tax amount as all base amounts are zero
which indicates that such line is not to be considered in the nota fiscal.
Consequently, all tax codes that have IPI industrialization active (and thus used to have
conditions IPI1 and IPI2 active) have to be modified in a way that IPI2 is deactivated and
instead IPI4 is activated.

Condition-Based Tax Calculation in R/3 For Brazil

34

SAP Online Help

4/25/2014

5.14.3.3 Offset Postings


In the old tax calculation, conditions for offset postings have the rate 100%. In the new CBT
tax
calculation, however, you only activate or deactivate conditions. If you activate a condition, a record
with always +100% is generated. Therefore, in each line of the calculation procedure that corresponds
MM
to a condition type used for an offset posting, the condition base formula 164 has to be specified. This
formula multiplies the base value with 1.
Consequently, all tax codes that have active condition types with 100% have to be edited so
that the rate is changed to +100% instead.

5.14.4 Note on Transporting Tax Code Conditions


When you customize tax codes with transaction FTXP, you have the option to import or export CBT
tax
code conditions. When importing tax codes, the condition records are read from table T007V and the
transaction FTXP is processed in batch input mode. The report RFTAXIMP reads the standard MM
tax
codes for a country. This is the way how standard tax codes can be created in a system.
With the new tax calculation procedure TAXBRA, however, this is not possible because transaction
FTXP cannot be used to edit tax codes (see section 5.14.1). Therefore, for the time being, tax codes
have to be created manually.
In section , the Brazilian tax codes SAP delivers as standard are described. Refer also to that section
for examples and further explanations.

5.15 Mapping of Tax Values to the Nota Fiscal


By using the new condition-based tax calculation the pricing-procedure results table containsCBT
all
values that need to be listed in the nota fiscal. Which values of the table are transferred to which nota
fiscal fields is customized in the TMW by choosing Condition Setup Nota-Fiscal Mapping Tax
Values MM or SD, respectively. This leads to the maintenance of the views J_1BNFTXCONDMMV (for
MM) and J_1BNFTXCONDV (for SD) that define the mapping rules. The screenshot in Figure 5 -9
shows an example.
A tax line in the nota fiscal consists of the tax rate, pauta rate (used for IPI Pauta), the tax value, the
normal base, the excluded base, and the other base. An active tax type for a tax code leads to a
corresponding line in the nota fiscal. In this view it is specified from which fields in the pricingprocedure results table the above mentioned nota fiscal fields are being filled.

Condition-Based Tax Calculation in R/3 For Brazil

35

SAP Online Help

4/25/2014

Figure 5-9. Mapping of lines in the table of the calculation procedure to tax values in the NotaFiscal. The MM view J_1BNFTXCONDMMV is shown.

For each nota fiscal field the condition type that identifies the line in the calculation procedure has to
be specified. If the condition is inactive, the respective line will not be found in the pricing-procedure
results table and the initial value will be transferred.
Furthermore, the field of the line of the pricing-procedure results table has to be specified in the
column Map. Field. There are three alternatives: the condition base value, KAWRT; the condition rate
or amount, KBETR; and the condition value, KWERT.

Condition-Based Tax Calculation in R/3 For Brazil

36

SAP Online Help

4/25/2014

5.16 Mapping of Tax Laws to the Nota Fiscal


The tax laws are also stored in condition records that are generated by the maintenance of the CBT
tax
code or the maintenance of certain tax rate tables (e.g. J_1BTXIP1 or J_1BTXIC2). From which
condition types the laws are taken is defined in the table J_1BNFLWCOND. It is maintained in MM
the
TMW by choosing Condition Setup Nota-Fiscal Mapping Tax Laws. This leads to the maintenance
of the view J_1BNFLWCONDMMV that defines the mapping. The screenshot in shows the standard
mapping delivered by SAP.

Figure 5-10. Mapping of lines in the table of the calculation procedure to tax law texts in the
Nota-Fiscal.

5.17 Migration of Tax Data to Condition Records


In the TMW, by choosing Condition Setup Migration (Shift+F5) a screen is displayed where the initial
CBT
conversion of the entries in the Brazilian tax tables to condition records can be started and it can be
checked whether all entries are successfully converted.

5.17.1 Check Conditions


The entries in the table of the selected line in the list of tax rate tables can be checked CBT
for
corresponding condition records by choosing Condition Records Check Conditions (F5) or pressing
the
button in the application toolbar. For each entry in the respective table it is checked (based on
the Customizing in the mapping tables J_1BVIEWMAP and J_1BTXCOND) whether corresponding
condition records exist. The selections made in the Application group determine whether the
conditions for the application TX (used in materials management) or V (used in sales and distribution)
are being checked.

Condition-Based Tax Calculation in R/3 For Brazil

37

SAP Online Help

4/25/2014

The entries and the numbers of the corresponding conditions are displayed in the ALV list. By doubleclicking a condition record number a modeless popup window is displayed that contains detailed
information about the condition record from the corresponding entries in the DDIC tables KONH and
KONP. The screenshot in Figure 5 -11 shows an example.
The traffic lights icon in the leftmost column of the ALV list indicates whether for each field in the table
line that is to have a corresponding condition record exists a condition (green), that no conditions exist
so far (red), or that only some fields have corresponding conditions (yellow). The icon in the leftmost
column of the table control with all Brazilian tax tables gives a summary of the check: The magnifyingglass indicates that the respective table has not been checked yet since the transaction was started.
Green traffic lights mean that every entry in the table has all corresponding condition records; red
means that at least one entry has no condition records so far; yellow means that at least one line has
only some converted fields.

5.17.2 Convert Tax Data to Condition Records


By choosing Condition Records Convert (F6) or pressing the
button in the application toolbar, CBT
the
conversion of tax records to conditions is started. It is prerequisite that all customizing of the mapping
tables described in this section is already done; otherwise errors are being issued. The selection made
in the group Conversion Options determines the mode of conversion. If the first option is chosen,
every field is converted in any case, no matter if there already exists a corresponding condition record.
If the second option is chosen, the user is asked in case of the previously described situation. If the
third option is chosen, only the fields are converted that do not have corresponding condition records
so far.

Figure 5-11. The migration and check tool that controls the initial conversion and the
consistency of entries in Brazilian tax tables to condition records.
Condition-Based Tax Calculation in R/3 For Brazil

38

SAP Online Help

4/25/2014

5.18 Collective Migration of All Tax Data


In order to migrate all tax Customizing data to condition records, you can use the program
CBT
J_1B_GEN_TAX_COND_BACK. Note 634981 describes the details. This program is useful in the
initial migration of all tax data. You can also schedule it in background.

5.19 Sequence for SD Tax Code Determination


In Sales and Distribution there are two places to define the SD Tax Code which can be automatically
CBT
determined in a transaction (e.g. a sales order). It can be either derived from the Item Category, or the
SD
Customer/Material Information Record.
By means of the table J_1BTXCODESEQ, a sequence can be defined by which these data sources
are accessed. Enter sequential integer numbers and assign the data sources from the drop down
menu to them. During the transaction, the system will look up the data sources in ascending order of
the sequence number until a tax code is found.
Table 5-1. Example of a sequence for tax code determination.
Sequence in Tax Code Determination

Source for Tax Code Determination

Item Category Table

Customer Material Information

An example is shown in Table 5 -1. In this example the system would first look up the item category
table and if no tax code was found, the customer material information.

5.20 Sequence for SD Tax Law Determination


In Sales and Distribution there are several places to define Tax Laws for ICMS and IPI which canCBT
be
automatically determined in a transaction (e.g. a sales order). They can be either derived from the
SD
Item Category, the Tax Rate Exception Tables or from the Customer Master Record.
By means of the table J_1BTXLAWSEQ, a sequence can be defined by which the various data
sources are accessed. Enter sequential integer numbers and assign the data sources from the drop
down menu to them. During the transaction, the system will look up the data sources in ascending
order of the sequence number until the tax laws are found.
Table 5-2. Example of a sequence for tax law determination.
Sequence in Tax Law Determination

Source for Tax Law Determination

Tax Exception Tables

Item Category Table

Customer Master

An example is shown in Table 5 -2. In this example the system would first look up the tax exception
tables, then the item category tables if no tax laws were found and finally the customer master.

Condition-Based Tax Calculation in R/3 For Brazil

39

SAP Online Help

4/25/2014

6 Tax Calculation Logic


Different to the initial approach of condition-based tax calculation (MM/FI calculation procedure
TAXBRC), the tax calculation is no longer performed by the pricing algorithm in several steps of the
calculation procedure. Instead, the calculation is performed in ABAP coding. However, different to the
classical Brazilian tax calculation (TAXBRJ), only the calculation is done there. All data retrieval and
nota fiscal generation is based on the Customizing of the calculation procedure and the nota fiscal
mapping tables.
The condition value formula 320, already used in the classical Brazilian tax calculation, was extended
to work also with CBT. If the calculation procedure is specified in the table J_1BCBTAXPROC (see
section 5.2), the function module J_1B_CBT is called in which the new calculation logic is processed.
The formula is used as well to call the tax calculation (see section ) as to retrieve the results of the tax
calculation in order to store them in the pricing-procedure results table (section 10.6.10). The
differentiation is done by analyzing the condition type of the step in the calculation procedure in which
the formula was called. By assigning internal codes to these condition types (see sections 5.11 and ),
depending on this internal code either the calculation is started or a specific tax result is retrieved
(identified by the internal code).
For example, in the MM/FI calculation procedure TAXBRA the tax calculation is triggered in the step
that contains the condition type BX01. This is because condition type BX01 is assigned to the internal
code CALCULATE_TAX.
The tax results are retrieved in the next section of the calculation procedure. Each line contains a
condition type that is assigned to an internal code that indicates a tax result value. E.g. condition type
BX12 is assigned to the internal code NF_ICMS_OBAS which indicates the ICMS other base amount
(see section for the complete list).
In the SD pricing, the formula must be called two times, in case there are Nota Fiscal relevant
conditions (e.g. Discounts, Freight etc.) including ICMS. The procedure is identical to the classical tax
calculation, i.e. the first call is calculating tax on the net amount on condition ICMI, whereas the
second call on condition IBRX is calculating based on the amount including ICMS, possibly modified
by other conditions inbetween.
The ABAP coding of the tax calculation is object-oriented. Three ABAP Object classes contain the
coding: CL_TAX_CALC_BR contains coding used for MM/FI and SD. Functionality that is specific for
an application, i.e. MM/FI or SD is contained in two derived classes: CL_TAX_CALC_BR_MM and
CL_TAX_CALC_BR_SD.
By the object-oriented approach, coding can be reused more easily, and customer-specific extensions
on ABAP level can be implemented more transparently (see also section 7.8).

Condition-Based Tax Calculation in R/3 For Brazil

40

SAP Online Help

4/25/2014

7 Steps in Initial Tax Customizing


This section describes what to do when setting up the Brazilian tax Customizing from scratch.

7.1 Activation of BC Set CSC_BR_TAX


The SAP standard Customizing entries are delivered and available in client 000 of the system the
actual support package is installed in. In order to facilitate the transfer of Customizing to other clients,
a BC Set is available that contains most of the Customizing entries for CBT.

Activate the BC Set CSC_BR_TAX with transaction SCPR20.

Only valid until release 4.7. Higher releases include this in delivered customizing.
It contains the Customizing entries of the IMG activities listed in Table 7 -3.
Table 7-3: Customizing entries in BC Set CSC_BR_TAX
Customizing Activity

Section in This
Document w/
Explanations

Table in This Document


w/ Standard Customizing

Define Tax Types

5.13

Table 1 0 -815

Define Internal Codes for Tax Conditions

5.10

Table 10 -

Activate Condition Generation

5.1

Map MM Tax Laws to Nota Fiscal Fields

5.16

Map MM Tax Values to Nota Fiscal Fields

5.15

OSS notes # 906166 and #


1033948 required to solve
WHT Code missing in
these views.

Define Tax Groups for Dynamic Exceptions

5.5

Table 11 -25

Assign Condition Types to Internal Codes for


Tax Conditions

5.11

Assign Condition Tables to Tax Tables

5.12

Table

Calculation Procedure (FI)

5.8

Table 10 -14 Table 10 -

Condition Types (FI)

5.7

Error: Reference source


not found

Table 1 0 -

Specify Structure for Tax Jurisdiction Code

Activate External Tax Calculation


Map SD Tax Values to Nota Fiscal Fields

5.15

Special Conditions for Pricing (SD)


Define and Assign Pricing Procedures (SD)
Define Condition Types (SD)

7.1.1 Manual customizing required after BC Set activation


Note 736675

7.2 Transfer of Texts to Desired Language


The BC Set had to be created in language DE (German) because of limitations of some Customizing
tables. However, the texts are English. In order to have texts also in your desired logon language, you
have to proceed as follows after activating the BC Set.

Log on to the system in the relevant client.

Condition-Based Tax Calculation in R/3 For Brazil

41

SAP Online Help

4/25/2014

Start transaction SMLT.

Select the language to be filled up (e.g. English) and verify it is filled up from German

Choose the expert mode for the language supplementation as described below.

Select the tables given below for the Language fillup

Repeat the process to fill up e.g. Portuguese from English.

7.2.1 Procedure for Language Supplementation in Expert mode


Proceed as follows after starting transaction SMLT:
1. Choose the following for the language that you want to supplement: Language Special Actions
Supplementation (Expert).
..

2. On the next screen, enter a description of your supplementation. This helps you to recognize the
supplementation you have started in the transaction SMLT overview.
3. In the center of the dialog box, you can specify conditions for selecting the tables you want to
supplement. These fields are set with SAP defaults, however, you can change them by choosing
Change. The default is set so that if you are logged on to client 000, all cross-client and client-specific
tables are supplemented in client 000. In other clients, only the client-specific tables in the logon client
are selected for supplementation.
4. The tables that you want to supplement appear at the bottom of the screen, according to the
selection you made by choosing Select. Each table is shown with its table class, a description, the
supplementation mode, and the client in which the table will be supplemented. You can use the
appropriate pushbuttons to change this list, however, we recommend this for experienced users only.
Read the long texts of the dialog boxes that appear when you change the defaults. For information on
the rest of the procedure, see the document
SAP Web AS 6.20: Language Transport
Tables to be selected for language fillup:
T682T
T683T
T683U
T685T
J_1BCONDMAPT

7.3 Assignment of Calculation Procedures


7.3.1 Specify Calculation Procedures for CBT
In the IMG, execute the activity IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Brazil Specify Calculation Procedures for
Condition-Based Tax Calculation. Alternatively, with transaction SM30, call the maintenance view
J_1BCBTAXPROCV (see section 5.2).
Create two new entries:

For MM, create an entry for usage A, application TX, calculation procedure TAXBRA and set
the CBT Act. Indicator.

For SD, create an entry for usage A, application V, calculation procedure RVABRA and set the
CBT Act. Indicator.

Condition-Based Tax Calculation in R/3 For Brazil

42

SAP Online Help

4/25/2014

If you want to use other calculation procedures for CBT, specify them here as well.

7.3.2 Assign Country to Calculation Procedure


In the IMG, execute the activity IMG Financial Accounting Financial Accounting Global Settings
Tax on Sales/Purchases Basic Settings Assign Country to Calculation Procedure.
Alternatively, with transaction SM30, call the maintenance view V_T005.

Edit the entry for country BR and assign the calculation procedure TAXBRA to it.

7.4 Creation of Tax Codes


In transaction J1BTAX, go to the maintenance of tax codes as described in section 5.14. Create the
tax codes you need. Refer to section 10.13 that describes the standard tax codes for Brazil.

Create tax codes based on Table 1 0 -

Create the tax code condition records based on Table1 0 - Table 0 -24.

7.5 Creation of Default Condition Records


Some condition records of tax rates cannot be maintained by creating entries in the Brazilian tax
tables J_1BTX*, but must be created manually with transactions FV11 (for FI records) and VK11 (for
SD records). If these entries do not exist, wrong tax Customizing data can be read during the tax
calculation.
With transaction FV11, create the following condition record:

Condition type BCI1 (ICMS complement base), country BR: 100%

This condition record is taken when ICMS complement is calculated and no exception of ICMS
complement base reduction was defined in table J_1BTXCI1 for the material of the item being
processed.

7.6 Migration of Tax Customizing


If you upgraded to release 4.70 or if you switched to condition-based tax calculation after some tax
Customizing had already been carried out, you have to initially generate condition records for the
entries in the Brazilian tax tables.
Refer to section 5.17 to see how to migrate tax Customizing to condition records for each table
separately.
Especially when migrating all tables the first time, the mass migration program described in section
5.18 will be helpful.
If you have not maintained any tax rates yet, you do not need to run the migration tools. After
activating the condition generation (described in section 5.1), which happens during activation of the
BC Set (section 7.1), condition records will be generated automatically when maintaining tax rates.

7.6.1 Note on Condition Records With Only One Application


The system usually generates condition records for as well application V as application TX.
However, for the following tables this is not the case:

In tables with dynamic tax exceptions you maintain entries for a certain tax group. If you
restrict the calling application of the tax group to either SD or MM (see section 5.3.2.2),
condition records are generated only for that application. In the migration tool, you cannot
check or convert condition records for a combination of application and table/tax group if the
tax group is not valid for the selected application. The system displays a message in such
case.

Condition-Based Tax Calculation in R/3 For Brazil

43

SAP Online Help

4/25/2014

Table J_1BTXSDC contains the tax codes used in SD. When you maintain entries of this table
(see section 5.3.2.4), only condition records with application V are generated, because they
are not used in the FI calculation procedure. Therefore, you dont need to check for condition
records of application TX belonging to table J_1BTXSDC. Furthermore, you cant generate
such condition records with the tool. Moreover, there are no condition types of application TX
assigned to the internal codes of the values you maintain in table J_1BTXSDC (see the
entries for internal codes beginning with TXSDC in section ).

7.7 Update of Access Sequences From Tax Groups


The access sequences used in CBT have to be extended by the steps according to the definition of
tax groups for dynamic exceptions. This is explained in section 5.6.2.
For this purpose, execute the activity in TMW as described in this section.

7.8 User-Specific Modification / Enhancements of Tax Calculation


7.8.1 Extension of Calculation Procedure
If there is the need to enhance or modify the tax calculation SAP delivers, the easiest way to do this is
to modify the calculation procedure or the nota-fiscal mapping.
The kind of modification that is easiest to handle is an extension of the tax calculation that does not
affect the standard tax calculation. This is e.g. the case for additional taxes like PIS / COFINS. In this
case you just add additional lines to the calculation procedure. You can access all transaction-specific
and tax Customizing data by referring to the respective standard lines in the calculation procedure
(see section 10.5). If the calculation logic is too complicated to handle by the standard pricing
algorithm, a customer-specific condition value formula can be used. If values need to be transferred to
the nota fiscal, new tax types can be defined (table J_1BAJ) and the nota-fiscal-mapping table can be
extended (see section 5.15).
A little more complicated is the case if some of the existing calculation logic has to be modified. This
would be the case if e.g. the ICMS calculation logic has to be modified. In this case you can add lines
to the calculation procedure that perform the calculation according to your needs, as mentioned in the
paragraph above. Then you modify the nota-fiscal mapping for the ICMS values so that the values are
no longer taken from the standard conditions, but from your own ones. In this way, the system still
calculates all taxes according to the standard way, but you only use part of the results.

7.8.2 Changes in ABAP Coding


If the modification turns out to be more complicated or to have a strong interaction with the standard
tax calculation logic, an alternative to extending the calculation procedure is to implement the change
in ABAP coding.
This kind of change would be suitable rather for industry-specific solutions than for customer
extensions, unless a customer has requirements of large changes in the tax calculation.
The object-oriented implementation of the tax calculation coding makes it easy to reuse the standard
coding. Without going in too much detail here, the approach would be to inherit an own ABAP class
from the class CL_TAX_CALC_BR or the MM- and SD-specific classes CL_TAX_CALC_BR_MM and
class CL_TAX_CALC_BR_SD, respectively in which all the tax calculation and data transfer takes
place. You then overwrite only those methods of the class that actually have to be changed, so that
most of the standard coding is used.
With this approach, the tax calculation logic can be changed deeply. Though being a coding
modification, it is, however, still possible for SAP to analyze problems in the tax calculation, provided
that SAP standard coding is affected. This is because the object-oriented implementation allows a
clearer discrimination of modified coding from standard one.

Condition-Based Tax Calculation in R/3 For Brazil

44

SAP Online Help

4/25/2014

8 Customizing SD Pricing Procedures With CBT


Note 549179

8.1 Price Conditions Including Taxes


The new solution for tax calculation supports prices which are not the real net prices, but may contain
PIS, COFINS, ISS due at the municipio of the service provider, ISS due at the municipio of the service
execution, or any combination of these.
In order to allow the system to consider correctly which taxes are already included in a price and which
not, corresponding price conditions should be maintained. It is possible to either continue using
existing price conditions or introduce new ones. Of course, if new price conditions are introduced, all
price conditions must be updated.
The following is a suggestion based on 4 new price conditions.

8.1.1 Price Conditions SD


Copy pricing procedure PR0000 to RVABR2 before creating the conditions.
Cond. Class:

B (Prices)

Calculat. Type: C (Quantity)


Cond. Category: H (Basic Price)
Access Seq.:

PR00

Manual Entries: C (Manual entry has priority)


Amount/percent: X
Item Condition: X
Pricing Proc:

RVABR2

Delete fr. DB:

(do not delete)

Scale basis:
Check value:

C
A

Quantity Conversion: X

Cond. Type

Description

ZPB0

Price w/o Taxes

ZPB1

Price+ISS

ZPB2

Price+PIS+COF

ZPB3

Price+ISS+PIS+COF

8.1.2 Price Conditions MM


If necessary, create new price conditions and adapt the MM pricing procedure for Purchase Orders
(e.g. RM0000) or create new ones by copying and modifying.

Condition-Based Tax Calculation in R/3 For Brazil

45

SAP Online Help

4/25/2014

8.1.3 Define Which Taxes Are Included in MM/SD Price Conditions


Views J_1BKON1MMVV and J_1BKON1SDVV.
Maintain for each SD (Application V) or MM (Application M) pricing procedure the taxes that are
included in each price condition type. As an example, the SD procedure RVABRA is maintained for the
conditions ZPB0 ZPB3
Price Condition
ZPB1
ZPB1
ZPB2
ZPB2
ZPB3
ZPB3
ZPB3
ZPB3

Tax Group
ISSP ISS at location of service provider
ISSS ISS at location where service is provided
COFI COFINS
PIS PIS
COFI COFINS
ISSP ISS at location of service provider
ISSS ISS at location where service is provided
PIS PIS

14.01.2008 - 13:58:40 CET

SAP

Info for Customer

Dear Roberto,
The correct view for MM side as well as for SD side would be view:
J_1BKON1V.
I'm forwarding this message to DS to question about these views
mentioned in the documentation.
As soon as possible they may answer to this message.
Best Wishes,
Tiago Brito
Active Global Support
tiago.brito@sap.com

8.2 Where to Insert Discounts

Condition-Based Tax Calculation in R/3 For Brazil

46

SAP Online Help

4/25/2014

9 Troubleshooting
This section will be updated whenever a new common problem regarding CBT is identified.

9.1 Consistency of Condition Records


When the automatic generation of condition records in the tax Customizing is active, the same
information is stored at two places:
1. the Brazilian tax table (like e.g. J_1BTXIC2)
2. the condition database
The reason for this redundancy is the fact that for a given key field combination (e.g. ship-from, shipto, material number) several tax data can be specified, like tax rate, reduced base rate, tax law,
exempt flag, etc. To facilitate the tax Customizing (and to stay compatible with the old tax calculation),
the Brazilian tables still contain this information, and additionally the system automatically generates
corresponding condition records.
Normally, there is a 1:1 relationship between Brazilian tax data and corresponding condition records.
This means:
1. For each tax rate (or whatever you customize in the Brazilian tables) there exists one
condition record.
2. Each condition record of a condition type that is used for Brazilian tax determination has a
corresponding entry in a Brazilian tax table.
Consequently, you can have two kinds of inconsistencies in your system:
1. There does not exist a corresponding condition record for a tax rate (or whatever you
customize in the Brazilian tables).

Figure 9-12. Program J_1B_CBT_CONSIST.


Condition-Based Tax Calculation in R/3 For Brazil

47

SAP Online Help

4/25/2014

2. There does not exist a corresponding entry in a Brazilian tax table for a condition record of a
condition type that is used for Brazilian tax determination.
Such inconsistencies can have several reasons:
-

You deactivated automatic generation of condition records and created or changed tax data
(results in type 1 inconsistencies).

You deactivated automatic generation of condition records and deleted tax data (results in
type 2 inconsistencies).

You manually created condition records with transactions VK11 (application V) or FV11
(application TX) (results in type 2 inconsistencies).

You deleted records with customer programs or the database utility (results in type 1 or 2
inconsistencies).

9.1.1 Tax Data Without Condition Record


You can detect inconsistencies of type 1 by running the migration tool in TMW (see section 5.17). Tax
data without corresponding condition records are indicated by a red traffic-light icon. You can migrate
them as described in section 5.17.2.

9.1.2 Condition Records Without Tax Data


For type 2 of inconsistencies there exists a check program, introduced with support package 19
(release 4.6C: 47) and Note 686780, respectively.
1. Run program J_1B_CBT_CONSIST, and the system displays a list of condition tables.
2. Double-click a table, and the system displays all condition records used for Brazilian tax
calculation. Figure 9 -12 shows an example screenshot
The traffic light indicates the status of the condition record: red means there is no
corresponding record in the tax table; yellow means a record exists in the tax table, but the
data differs (for example, the tax rate); and green means a correct corresponding entry exists.
At the far right, you see the corresponding Brazilian tax table as well as the index in the table
(for condition records with yellow and green status only; for red entries, this field is blank).
3. Select all condition records with red and yellow status, and delete them by pressing the Delete
condition records pushbutton. In a popup window you are asked to confirm the deletion (see
Figure 9 -13).

Figure 9-13: Deletion of condition records.


Condition-Based Tax Calculation in R/3 For Brazil

48

SAP Online Help

4/25/2014

4. Repeat steps 2 and 3 for each of the condition tables. For the tax calculation to function
properly, all condition tables must contain green entries only.
Once you have viewed a condition table, the icon next to it changes to include a pair of eyeglasses; if
you have made at least one change to a table, the icon includes a diskette.
5. To ensure that there are condition records for all existing tax records, run the migration
program as described in section 5.17

Condition-Based Tax Calculation in R/3 For Brazil

49

SAP Online Help

4/25/2014

10 SAP Standard Customizing


10.1.1 Create Condition Table 601
This table is used for ISS data.
You can choose a different number than 601 if this table is already in use for something else. In this
case, replace 601 by your number in the access sequences described in the next sections.
IMG -> Sales and Distribution -> Basic Functions -> Pricing -> Define Condition Tables

10.1.2 Extend Pricing Field Catalog


In order to use the new components LOC_PR and LOC_SE in the ISS access sequences, the pricing
field catalogue has to be extended by these components. This is performed in the maintenance view
V_T681F. Specify usage A, application V or TX, and field group 001. Add the new components
from structure KOMP.

10.1.3 Create Access Sequences


New access sequences have to be created that are used in the new condition types that store the
rates of the new taxes.

Condition-Based Tax Calculation in R/3 For Brazil

50

SAP Online Help

4/25/2014

10.2 Access Sequences MM/FI


Table 10 -4 shows the access sequences used in the Brazilian MM/FI tax calculation. The steps and
field assignments of each access sequence are listed in the following tables.
Table 10-4: Access sequences used in the MM (FI) tax calculation
AccSeq

Description

BRB1

Dummy 1 for Brazil

BRCI

Brazil ICMS Complement

BRCO

Brazil COFINS

BRIB

Brazil ICMS Base

BRIC

Brazil ICMS

BRID

Brazil ICMS Rate SF=ST

BRIP

Brazil IPI

BRIS

Brazil ISS

BRPI

Brazil PIS

BRLC

Brazil Tax Law: ICMS

BRLP

Brazil Tax Law: IPI

BRS1

Brazi:ISS at Service Provider

BRS2

Brazi:ISS wh Service provided

BRST

Brazil Subtrib.

BRTF

Brazil: Tax-Exempt

BRII

Brazil ICMS Rate SF=ST for S.T.

BRWT

Brazil wht

MWST

Country, Tax Code

Table 10-5: Access sequence BRB1 steps and field assignment


Step

10

Tab.

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND

Doc.Struc.

Doc.Field

Constant
BR

Table 10-6: Access sequence BRCI steps and field assignment


Step

Tab.

Req.

Excl.

10

349

20

392

Field Assignment
Condition

I/O

ALAND
TXREG_ST
MATNR

ALAND

Doc.Struc.

Doc.Field

KOMP
KOMP

TXREG_ST
MATNR

Constant
BR

BR

Table 10-4 : Access sequence BRCO -Name: Brazil COFINS

Condition-Based Tax Calculation in R/3 For Brazil

51

SAP Online Help


Step

Tab.

346

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

ALAND

DYNKEY1

DYNKEY2

DYNKEY3

TAXGROUP

BR
KOMP

MATNR

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.

Table 10-5: Access sequence BRIB steps and field assignment


Step

Tab.

Req.

Excl.

344

382

98

99

382

392

Field Assignment
Condition

I/O

ALAND
TAXBS
DOCTYP

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

=
=
=
=

X
X
X
98

ALAND

BR

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

KOMK
KOMK

TAXBS
DOCTYP

Constant
BR

BR
0
KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

52

SAP Online Help

4/25/2014

Table 10-6: Access sequence BRIC steps and field assignment


Step

98

99

Tab.

382

382

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

=
=
=
=

X
X
X
98

ALAND

BR

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

Table 10-7: Access sequence BRID steps and field assignment


Step

98

99

Tab.

382

382

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

=
=
=
=

X
X
X
98

ALAND

BR

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_ST
TXREG_ST
MATNR

TXREG_ST
TXREG_ST

53

SAP Online Help

4/25/2014

Table 10-8: Access sequence BRIF steps and field assignment

Step

98

99

Tab.

382

382

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
4

=
=
=
=

X
X
X
98

ALAND

BR

Doc.Struc.

Doc.Field

Constant
BR
4

KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

Table 10-9: Access sequence BRII steps and field assignment


Step

Tab.

382

Req.

163

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

Doc.Struc.

Doc.Field

Constant
BR
4

KOMP
KOMP
KOMP

TXREG_ST
TXREG_ST
MATNR

=
=
=

X
X
5

Table 10-10: Access sequence BRIP steps and field assignment


Step

Tab.

346

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

Constant
BR

KOMP

MATNR
X
X
5

54

SAP Online Help


Step

97

99

Tab.

346

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=
=

X
X
97

ALAND

BR

Doc.Struc.

Doc.Field

Constant

BR
KOMP

STEUC

Table 10-11: Access sequence BRIR steps and field assignment


Step

98

99

Tab.

382

382

392

Req.

163

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=
=

X
X
X
98

ALAND

BR

Doc.Struc.

Doc.Field

KOMK
KOMP
KOMP
KOMP

DOKTYP
TXREG_ST
TXREG_ST
MATNR

BR

=
=
=

Constant

X
X
5
BR
KOMK
KOMP
KOMP

DOKTYP
TXREG_SF
TXREG_ST

Table 10-12: Access sequence BRIS steps and field assignment


Step

Tab.

Req.

Excl.

121

347

Field Assignment
Condition

I/O

ALAND
MATNR

ALAND
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

KOMP

MATNR

KOMP
KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

Constant
BR
BR

55

SAP Online Help


Step

99

Tab.

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

DYNKEY3
TAXGROUP

=
=

X
5

ALAND

BR

Table 10-13: Access sequence BRLC steps and field assignment


Step

98

99

Tab.

382

382

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

=
=
=
=

X
X
X
98

ALAND
MWSKZ

BR

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

KOMP
KOMP

KOMK

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

MWSKZ

Table 10-14: Access sequence BRLP steps and field assignment


Step

97

Tab.

346

346

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=
=

X
X
5

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

BR

=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

KOMP

MATNR

Constant
BR

KOMP

STEUC
X
X
97

56

SAP Online Help


Step

99

Tab.

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

ALAND
MWSKZ

Doc.Struc.

Doc.Field

Constant
BR

KOMK

MWSKZ

Table 10-15: Access sequence BRPI steps and field assignment


Step

Tab.

346

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

Doc.Struc.

Doc.Field

KOMP

MATNR

Constant
BR

=
=
=

X
X
5

Table 10-16: Access Sequence BRS1 steps and field assignment


Step

99

Tab.

601

392

Re
q.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

ALAND

TXJCD

KOMP

LOC_PR

DYNKEY1

KOMP

MATNR

DYNKEY2

DYNKEY3

TAXGROUP

ALAND

BR

BR

Table 10-17: Access sequence BRS2 - steps and field assignment


Step

Tab.

601

Req.

Excl.

Field Assignment
Condition

I/O

ALAND

TXJCD

KOMP

LOC_SE

DYNKEY1

KOMP

MATNR

DYNKEY2

DYNKEY3

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

Constant
BR

57

SAP Online Help


Step

99

Tab.

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

TAXGROUP

ALAND

BR

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.
Step 99 is used for country default rates. A different condition table is used that has only country as
key field.

Table 10-18: Access sequence BRST steps and field assignment


Step

98

Tab.

348

348

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
TXREG_SF
TXREG_ST
XSUBT
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

ALAND
TXREG_SF
TXREG_ST
XSUBT
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

Doc.Struc.

Doc.Field

BR
KOMP
KOMP
KOMK
KOMP

TXREG_SF
TXREG_ST
XSUBT
MATNR

=
=
=

Constant

X
X
5
BR
KOMP
KOMP
KOMK

TXREG_SF
TXREG_ST
XSUBT

=
=
=
=

X
X
X
98

Table 10-19: Access sequence BRTF steps and field assignment


Step

Tab.

Req.

Excl.

Field Assignment
Condition

I/O

394

ALAND
TXREG_ST

10

ALAND
MWSKZ

Doc.Struc.

Doc.Field

KOMP

TXREG_ST

Constant
BR

BR
KOMK

MWSKZ

Table 10-20: Access sequence BRWT Name: Brazil WHT


Condition-Based Tax Calculation in R/3 For Brazil

58

SAP Online Help


Step

Tab.

346

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

Doc.Struc.

Doc.Field

Constant
BR

KOMP

MATNR

=
=
=

X
X
5

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.

Table 10-21 : Access sequence BUNI steps and field assignment


Step

Tab.

Req.

Excl.

10

99

392

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
MWSKZ

KOMK
KOMK

MWSKZ

ALAND

Constant

BR

Table 10-22: Access sequence MWST steps and field assignment


Step

10

Tab.

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
MWSKZ

KOMK
KOMK

ALAND
MWSKZ

Constant

10.3 Access Sequences SD


Table 10-23: Access sequences used in the SD tax calculation
AccSeq

Description

BRCO

Brazil Cofins

BRPI

Brazil PIS

BRWT

Brazil wht

DIBR

Brazil Taxes Due

IBRR

Brazil: 100% offset

IBRX

Brazil Ext. Tax Det.

ICBS

BR: ICMS Tax Base Val

ICCB

BR: ICMS Offsetting Entry

ICLW

BR: ICMS Tax Laws

ICVA

BR: ICMS Tax Rates

ICXC

BR: Customer ICMS Exempt

IPBS

BR: IPI Tax Base Value

Condition-Based Tax Calculation in R/3 For Brazil

59

SAP Online Help

4/25/2014

AccSeq

Description

IPLW

BR: IPI Tax Laws

IPVA

BR: IPI Tax Rates

ISS1

Brazil ISS at Service Provider

ISS2

Brazil ISS wh Service provided

IPXC

BR: Customer IPI Exempt

ISTC

BR: ICMS Rates for Subtrib

ISTI

BR: ICMS Rate for S.T

ISTV

BR: Subtrib Surcharge

ISVA

BR: ISS Tax Rates

IZOF

Zona Franca

Table 10-24: Access sequence BRCO steps and field assignment


Step

Tab.

346

Req.

Excl.

Field Assignment
Condition

I/O

ALAND

DYNKEY1

DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Doc.Struc.

Doc.Field

Constant
BR

KOMP

MATNR
X
X
5

Table 10-25: Access Sequence BRPI - steps and field assignment


Step

Tab.

346

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

ALAND

DYNKEY1

DYNKEY2

DYNKEY3

TAXGROUP

BR
KOMP

MATNR

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.

Table 10-26 Access sequence BRWT Brazil WHT


Step

Tab.

346

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

Constant
BR

KOMP

MATNR

60

SAP Online Help


Step

Tab.

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Doc.Struc.

Doc.Field

Constant
X
X
5

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.

Table 10-27: Access sequence DIBR steps and field assignment


Step

10

Tab.

Req.

291

Excl.

Field Assignment
Condition

I/O

ALAND
J_1BTXSDC

Doc.Struc.

Doc.Field

KOMP

J_1BTXSDC

Constant
BR

Table 10-28 Access sequence DICM steps and field assignment


Step

Tab.

Req.

Excl.

10

11

20

392

Field Assignment
Condition

I/O

ALAND
LLAND
TAXK1
TAXM1

ALAND

Doc.Struc.

Doc.Field

KOMK
KOMK
KOMP

LAND1
TAXK1
TAXM1

Constant
BR

BR

Table 10-29: Access sequence DIPI steps and field assignment


Step

20

Tab.

Req.

002

Excl.

30

342

40

392

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND

KOMK

ALAND

TAXK1

KOMK

TAXK1

TAXM1

KOMP

TAXM1

ALAND
TAXM2

KOMK
KOMP

ALAND
TAXM2

ALAND

Condition-Based Tax Calculation in R/3 For Brazil

Constant

ATYP A /
PRIO 1
ATYP A /
PRIO 2

BR

61

SAP Online Help

4/25/2014

Table 10-30: Access sequence DISI steps and field assignment


Step

10

Tab.

121

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
MATNR

KOMK
KOMP

ALAND
MATNR

Constant

Table 10-31: Access sequence IBRR steps and field assignment


Step

Tab.

390

Req.

Excl.

Field Assignment
Condition

I/O

ALAND

Doc.Struc.

Doc.Field

Constant
BR

Table 10-32: Access sequence IBRX steps and field assignment


Step

Tab.

Req.

002

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
TAXK1
TAXM1

KOMK
KOMK
KOMP

ALAND
TAXK1
TAXM1

Constant

Table 10-33: Access sequence ICCB steps and field assignment


Step

Tab

Req.

Excl.

10

349

20

392

Field Assignment
Condition

I/O

ALAND
TXREG_ST
MATNR

ALAND

Doc.Struc.

Doc.Field

KOMP
KOMP

TXREG_ST
MATNR

Constant
BR

BR

Table 10-34: Access sequence ICBS steps and field assignment


Step

Tab.

341

382

Req.

Excl.

X
0

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
TAXK3

KOMK
KOMK

ALAND
TAXK3

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2

=
=

Condition-Based Tax Calculation in R/3 For Brazil

Constant

BR
0
KOMP
KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR
X

62

SAP Online Help


Step

98

99

Tab.

382

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

DYNKEY3
TAXGROUP

=
=

X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR

=
=
=
=

X
X
X
98

ALAND

BR

Doc.Struc.

KOMP
KOMP

Doc.Field

Constant

TXREG_SF
TXREG_ST

Table 10-35: Access sequence ICLW steps and field assignment


Step

98

99

Tab.

382

382

003

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

ALAND
MWSKZ

Doc.Struc.

Doc.Field

BR
0
KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

=
=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Constant

X
X
X
98
BR
KOMK

MWSKZ

63

SAP Online Help

4/25/2014

Table 10-36: Access sequence ICVA steps and field assignment


Step

98

99

Tab.

382

382

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

BR
0

=
=
=
=

X
X
X
98

ALAND

BR

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

TXREG_SF
TXREG_ST

Table 10-37: Access sequence ICXC steps and field assignment


Step

Tab.

341

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
TAXK3

KOMK
KOMK

ALAND
TAXK3

Constant

Table 10-38: Access sequence IPBS steps and field assignment


Step

Tab.

Req.

Excl.

293

346

97

346

Field Assignment
Condition

I/O

ALAND
TAXK2

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

ALAND
DYNKEY1
DYNKEY2

Doc.Struc.

Doc.Field

KOMK

TAXK2

BR
BR
KOMP

MATNR

=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Constant

X
X
5
BR
KOMP

STEUC
X

64

SAP Online Help


Step

99

Tab.

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

DYNKEY3
TAXGROUP

=
=

X
97

ALAND

BR

Table 10-39: Access sequence IPLW steps and field assignment


Step

1
5

97

98

99

Tab.

293
346

346

346

003

Req.

0
0

Excl.

X
X

Field Assignment
Condition

I/O

ALAND
TAXK2

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=
=

X
X
5

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

BR

=
=
=

X
X
97

ALAND

BR

DYNKEY1

DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

X
X
98

ALAND
MWSKZ

Doc.Struc.

Doc.Field

Constant
BR

KOMK

TAXK2
BR

KOMP

KOMP

MATNR

STEUC

BR
KOMK

MWSKZ

Table 10-40: Access sequence IPVA steps and field assignment


Step

Tab.

Req.

Excl.

293

346

Field Assignment
Condition

I/O

ALAND
TAXK2

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

KOMK

TAXK2

KOMP

MATNR

Constant
BR
BR
X
X
5

65

SAP Online Help


Step

98

99

Tab.

346

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

ALAND
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=
=

X
X
98

ALAND

BR

Doc.Struc.

Doc.Field

Constant
BR

KOMP

STEUC

Table 10-41: Access sequence IPXC steps and field assignment


Step

Tab.

293

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

ALAND
TAXK2

KOMK
KOMK

ALAND
TAXK2

Constant

Table 10- 42: Access Sequence ISS1 - steps and field assignment

Step

99

Tab.

601

392

Req.

Excl.

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

ALAND

TXJCD

KOMP

LOC_PR

DYNKEY1

KOMP

MATNR

DYNKEY2

DYNKEY3

TAXGROUP

ALAND

BR

BR

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.
Step 99 is used for country default rates. A different condition table is used that has only country as
key field.

Table 10- 43: Access Sequence ISS2 - steps and field assignment

Condition-Based Tax Calculation in R/3 For Brazil

66

SAP Online Help


Step

Tab.

601

Req.

4/25/2014
Excl.

392
Leer

99

392

Field Assignment
Condition

I/O

Doc.Struc.

Doc.Field

Constant

ALAND

TXJCD

KOMP

LOC_SE

DYNKEY1

KOMP

MATNR

DYNKEY2

DYNKEY3

TAXGROUP

ALAND

BR

BR

Step 5 is necessary as a template to automatically update access sequences when creating new tax
groups of dynamic exceptions. Use requirement formula that is never fulfilled in step 5 of the access
sequence if you dont want to consider it.
Step 99 is used for country default rates. A different condition table is used that has only country as
key field.
Table 10-44: Access sequence ISTC steps and field assignment
Step

98

99

Tab.

382

382

392

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

=
=
=

X
X
5

ALAND
DOCTYP
TXREG_SF
TXREG_ST

=
=

BR
0

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

TXREG_ST
TXREG_ST
MATNR

DYNKEY1

DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

X
X
98

ALAND

BR

Condition-Based Tax Calculation in R/3 For Brazil

KOMP
KOMP

TXREG_ST
TXREG_ST
X

67

SAP Online Help

4/25/2014

Table 10-45: Access sequence ISTI steps and field assignment


Step

Tab.

382

Req.

163

Excl.

Field Assignment
Condition

I/O

ALAND
DOCTYP
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=

Doc.Struc.

Doc.Field

Constant
BR
0

KOMP
KOMP
KOMP

TXREG_ST
TXREG_ST
MATNR

=
=
=

X
X
5

Table 10-46: Access sequence ISTV steps and field assignment


Step

98

Tab.

382

382

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
TXREG_SF
TXREG_ST
XSUBT
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

ALAND
TXREG_SF
TXREG_ST
XSUBT

Doc.Struc.

Doc.Field

KOMP
KOMP
KOMK
KOMP

TXREG_SF
TXREG_ST
XSUBT
MATNR

BR

=
=
=

DYNKEY1

DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Constant

X
X
5
BR
KOMP
KOMP
KOMK

TXREG_SF
TXREG_ST
XSUBT
X
X
X
98

Table 10-47: Access sequence ISVA steps and field assignment


Step

Tab.

Req.

Excl.

121

347

Field Assignment
Condition

I/O

ALAND
MATNR

ALAND
TXREG_SF
TXREG_ST
DYNKEY1
DYNKEY2
DYNKEY3
TAXGROUP

=
=
=

Condition-Based Tax Calculation in R/3 For Brazil

Doc.Struc.

Doc.Field

KOMP

MATNR

KOMP
KOMP
KOMP

TXREG_SF
TXREG_ST
MATNR

Constant
BR
BR

X
X
5

68

SAP Online Help


Step

99

Tab.

392

Req.

4/25/2014
Excl.

Field Assignment
Condition

I/O

ALAND

Doc.Struc.

Doc.Field

Constant

BR

Table 10-48: Access sequence IZOF steps and field assignment


Step

Tab.

394

Req.

Excl.

Field Assignment
Condition

I/O

ALAND
TXREG_ST

Doc.Struc.

Doc.Field

KOMP

TXREG_ST

Constant
BR

10.4 Condition Types MM/FI


10.4.1 Condition types used in tax calculation procedure for MM
Table 10-79: Condition types used in tax calculation procedure for MM (FI)
CTyp

Name

AcSq

CalTy

CdCat

CCl

RfCTy

Rap

B100

Convenio 100

BRIC

BCI1

ICMS Complement Base

BRCI

BCI2

ICMS Complem. Exempt

BRCI

BDIS

Discount

BFRE

Freight

BI00

Dummy Non-Statistic.

BRB1

BIC6

TX

BIC0

ICMS Rate

BRIC

BIC1

ICMS Base Reduction

BRIB

BIC2

ICMS Other Base Flag

BRIC

BIC6

ICMS Base

BRB1

BICH

ICMS Rate SF=ST

BRID

BIC0

TX

BICS

ICMS Rate for S.T.

BRII

BIC0

TX

BICX

ICMS exempt

MWST

BIF0

ICMS on freight

BRIC

BIFH

ICMS Fr Rate SF=ST

BRID

BIF0

TX

BIP0

IPI Rate

BRIP

BIP1

IPI Base Reduction

BRIP

Condition-Based Tax Calculation in R/3 For Brazil

69

SAP Online Help

4/25/2014

CTyp

Name

AcSq

CalTy

CdCat

CCl

RfCTy

Rap

BIP2

IPI Other Base Flag

BRIP

BIPP

IPI Pauta Amount

BRIP

BIPX

IPI exempt

MWST

BIS0

ISS Rate

BRIS

BIZF

Tax Free Region

BRTF

ICZF

TX

BLIC

Tax Law ICMS

BRLC

BLIP

Tax Law IPI

BRLP

BSF0

Subtrib. Rate

BRST

BST0

TX

BSF1

ICMS Fr Rate SF=ST

BRID

BIF0

TX

BST0

Subtrib. Rate

BRST

BST1

Subtrib. surch. type

BRST

BST2

Subtrib. Minprice

BRST

BST3

Subtrib. Fixprice

BRST

BST6

Subtrib. reduction 1

BRST

BST7

Subtrib. reduction 2

BRST

BST8

Subtrib. base reduct

BRST

BSTF

Subtrib.Minpr.Factor

BRST

BSTI

S.T. Minp.Bef.Surch.

BRST

BSUB

S.T. Base Modif.

BX01

BR Tax Calculation

BX10

BR ICMS Normal Base

BX11

BR ICMS Exclude Base

BX12

BR ICMS Other Base

BX13

BR ICMS Amount

BXZF

BR ICMS Zona Franca

BX14

BR ICMS Freight Base

BX15

BR ICMS Freight Amnt.

BX16

BR ICMS Rate

BX20

BR IPI Normal Base

BX21

BR IPI Exclude Base

BX22

BR IPI Other Base

BX23

BR IPI Amount

BX24

BR IPI Offset Base

BX25

BR IPI Offset Amount

Condition-Based Tax Calculation in R/3 For Brazil

70

SAP Online Help


CTyp

Name

BX30

4/25/2014
AcSq

CalTy

CdCat

CCl

BR ICMS Comp. Base

BX31

BR ICMS Comp. Amnt.

BX32

BR ICMS Comp. Rate

BX40

BR SubTrib Base

BX41

BR SubTrib Amount

BX42

BR SubTrib Fr. Base

BX43

BR SubTrib Fr. Amnt

BX44

BRSubTrib NF Rate

BX45

BRSubtrib Basered1

BX46

BRSubtrib Basered2

BX50

BR ISS Base

BX51

BR ISS Amount

BXPA

BR IPI Pauta Amount

BXPO

BR Caller = PO?

IC1C

ICMS Ind.Clearing

MWST

IC1O

ICMS Ind.Clear.Off.

MWST

ICM0

ICMS NF Zero Line

MWST

ICM1

ICMS Industr.

MWST

ICM2

ICMS Consumption In

MWST

ICM3

ICMS from SD

MWST

ICM4

STO-ICMS SD (ICM3)

MWST

ICMF

ICMS S.T. fr. offset

MWST

ICOA

COFINS Normal PO/GR

MWST

ICN3

COFINS Normal Tax

MWST

ICOF

COFINS deductible

MWST

ICON

COFINS Normal Tax

MWST

ICOO

COFINS Offset Tax Included

MWST

ICOP

ICMS complement

MWST

ICOS

COFINS Normal PO/GR

MWST

ICOT

STO-ICMS complement

MWST

ICOU

COFINS COFINS Normal

MWST

ICOV

COFINS Offset ICOS/ICOU

MWST

ICOW

COFINS WHT

MWST

ICOX

ICMS complement 100

MWST

In

Out

Condition-Based Tax Calculation in R/3 For Brazil

RfCTy

Rap

71

SAP Online Help

4/25/2014

CTyp

Name

AcSq

CalTy

CdCat

CCl

ICOZ

COFINS WHT Offset

MWST

ICSW

CSLL WHT

MWST

ICSZ

CSLL WHT Offset

MWST

ICS1

Sub.Tributaria In

MWST

ICS2

S.T. Consumption In

MWST

ICS3

Sub.Tributaria Out

MWST

ICW3

COFINS Withholding TaxSD

MWST

ICZF

ICMS Rev (Z.F.)-STO

BRTF

ICZ3

COFINS WHT SD Offset

MWST

IFR1

ICMS on freight In

MWST

IFR3

ICMS on freight Out

MWST

IFS1

ICMS ST freight In

MWST

IFS3

ICMS ST freight Out

MWST

IGEW

General WHT

MWST

IGEZ

General WHT Offset

MWST

IGW3

General WHT SD

MWST

IGZ3

General WHT SD Offset

MWST

IIRW

IR WHT

MWST

IIRZ

IR WHT Offset

MWST

INSS

INSS Incoming

MWST

INSX

INSS offset (100-)--

MWST

IPI0

IPI NF Zero Line

MWST

IPIS

PIS deductible

MWST

IPI1

IPI Industr.

MWST

IPI2

IPI Consumption In

MWST

IPI3

IPI from SD

MWST

IPI4

IPI -Split Vendor

MWST

IPS3

PIS Normal Tax

MWST

IPSA

PIS Normal PO/GR

MWST

IPSN

PIS Normal Tax

MWST

IPSO

PIS Offset Tax Included

MWST

IPSS

PIS Normal PO/GR

MWST

IPSU

PIS Normal IV NVV

MWST

IPSV

PIS Offset IPSS / IPSU

MWST

In

Out

Condition-Based Tax Calculation in R/3 For Brazil

RfCTy

Rap

72

SAP Online Help

4/25/2014

CTyp

Name

AcSq

CalTy

CdCat

CCl

IPSW

PIS WHT

MWST

IPSZ

PIS WHT Offset

MWST

IPZ3

PIS WHT SD Offset

MWST

IPW3

PIS WHT SD

MWST

IRD1

Reimbursement ICMS

MWST

IRD2

Reimb. ICMS offset

MWST

IRD3

Reimbursement SUBT

MWST

IRD4

Reimb. SUBT offset

MWST

IRD5

Reimb. ICMS off. NVV

MWST

IRD6

Reimb. SUBT off.NVV

MWST

IRW3

IR Withholding TaxSD

MWST

IRZ3

IR WHT SD Offset

MWST

ISA3

ISS at Provider SD

MWST

ISB3

ISS WHT at Provider SD

MWST

ISE3

ISS at Service Loc SD

MWST

ISF3

ISS WHT at Service Loc SD

MWST

ISSA

ISS at Provider

MWST

ISSB

ISS WHT at Provider

MWST

ISSE

ISS at Service Loc

MWST

ISSF

ISS WHT at Service Loc

MWST

ISSG

ISS Offset

MWST

ISS2

ISS from MM In

MWST

ISS3

ISS from SD

MWST

ISSO

ISS from MM In Offs

MWST

ISW3

CSLL Withholding Tax SD

MWST

ISZ3

CSLL WHT SD Offset

MWST

Out

RfCTy

Rap

10.4.2 Tax Rate Conditions


Cond. Category: 1 (Jur. Level 1)
Manual Entries: D (Not possible to process manually)
Item Condition: X
Delete fr. DB: B (without popup)

Condition-Based Tax Calculation in R/3 For Brazil

73

SAP Online Help

4/25/2014

Table 10-50:
Cond.

Description

Acc.Seq. Cal.Type Co.Class RefCon

RefApp

BCO1

COFINS Rate

BRCO

BCO2

COFINS Base

BRCO

BCOP

COFINS Pauta Amount

BRCO

BIS1

ISS Rate at Prov.

BRS1

BIS2

ISS Base at Prov.

BRS1

BIS3

ISS Law at Prov.

BRS1

BIS5

ISS Taxloc at Prov.

BRS1

BIS6

ISS WHT at Prov.

BRS1

BIS7

ISS Min WHT at Prov.

BRS1

BISA

ISS Rate at Serv.

BRS2

BIS1

TX

BISB

ISS Base at Serv.

BRS2

BIS2

TX

BISC

ISS Law at Serv.

BRS2

BIS3

TX

BISE

ISS Taxloc at Serv.

BRS2

BIS5

TX

BISF

ISS WHT at Serv.

BRS2

BIS6

TX

BISG

ISS Min WHT at Serv.

BRS2

BIS7

TX

BPI1

PIS Rate

BRPI

BPI2

PIS Base

BRPI

BPIP

PIS Pauta Amount

BRPI

BW01

WHT Coll.Code Gen.

BRWT

BW02

WHT Rate Gen.

BRWT

BW11

WHT Coll.Code PIS

BRWT

BW12

WHT Rate PIS

BRWT

BW21

WHT Coll.Code COFINS

BRWT

BW22

WHT Rate COFINS

BRWT

BW31

WHT Coll.Code CSLL

BRWT

BW32

WHT Rate CSLL

BRWT

BW41

WHT Coll.Code IR

BRWT

BW42

WHT Rate IR

BRWT

10.4.3 Nota Fiscal Mapping Conditions


Cond. Class:

A (Discount or surcharge)

Calculat. Type: B (Fixed amount)


Cond. Category: 1 (Jur. Level 1)
Access Seq.:

(empty)

Manual Entries: D (Not possible to process manually)


Item Condition: X
Delete fr. DB: B (without popup)
Table 10-51:
Condition-Based Tax Calculation in R/3 For Brazil

74

SAP Online Help


Cond.

Description

BX60

BR ISS Base Prov

BX61

BR ISS ExBase Prov

BX62

BR ISS Amount Prov

BX63

BR ISS WTAmount Prov

BX64

BR ISS WT Base Prov

BX65

BR ISS WT ExBas Prov

BX6A

BR ISS Base Serv

BX6B

BR ISS ExBase Serv

BX6C

BR ISS Amount Serv

BX6D

BR ISS WTAmount Serv

BX6E

BR ISS WT Base Serv

BX6F

BR ISS WT ExBas Serv

BX6O

BR ISS Offset TxIncl

BX70

BR COFINS Base

BX71

BR COFINS Excl. Base

BX72

BR COFINS Amount

BX7O

BR COFINS Off.TxIncl

BX7P

BR COFINS Pauta Amt.

BX80

BR PIS Base

BX81

BR PIS Excl. Base

BX82

BR PIS Amount

BX8O

BR PIS Off.TxIncl

BX8P

BR PIS Pauta Amount

4/25/2014

10.4.4 Nota Fiscal Mapping Conditions With Manually Created Condition


Records
Cond. Category: 1 (Jur. Level 1)
Manual Entries: D (Not possible to process manually)
Item Condition: X
Delete fr. DB: B (without popup)
Table 10-52:
Cond.

Description

Acc.Seq. Co.Class Cal.Type RefCon

BXWT

BR WHT Base Amount

BRB1

RefApp

With transaction FV11, create a condition record for this condition type with rate 100% and tax code
SD.

Condition-Based Tax Calculation in R/3 For Brazil

75

SAP Online Help

4/25/2014

10.5 Condition Types SD


10.5.1 Condition types used in tax calculation procedure for SD
Table 10-81:
CTyp

Name

AcSq

CalTy

CdCat

CCl

RfCTy

RAp

BI00

Dummy Non-Statistic.

IBRX

IBRX

BX10

BR ICMS Normal Base

BX11

BR ICMS Exclude Base

BX12

BR ICMS Other Base

BX13

BR ICMS Amount

IBRX

BX14

BR ICMS Freight Base

BX15

BR ICMS Freight Amnt.

IBRX

BX16

BR ICMS Rate

BX20

BR IPI Normal Base

BX21

BR IPI Exclude Base

BX22

BR IPI Other Base

BX23

BR IPI Amount

IBRX

BX40

BR SubTrib Base

BX41

BR SubTrib Amount

IBRX

BX42

BR SubTrib Fr. Base

BX43

BR SubTrib Fr. Amnt

IBRX

BX44

BRSubTrib NF Rate

BX45

BRSubTrib Basered1

BX46

BRSubTrib Basered2

BX50

BR ISS Base

BX51

BR ISS Amount

IBRX

BXPA

BR IPI Pauta Amount

BXZF

BR ICMS Zona Franca

IBRX

DICF

Devido ICMS Freight

DIBR

DICM

Devido ICMS

DIBR

DIPI

BR: Devido IPI

DIBR

DISI

Devido ICMS s/IPI

DIBR

DISS

Devido ISS

DIBR

DIZF

Zona Franca

IZOF

ICZF

DSUB

Devido Sub Trib

DIBR

DSUF

Devido SubTrib Fr.

DIBR

IBRX

Brazil tax calc.

IBRX

IC0X

BR: ICMS 0 excempt

DIBR

ICBS

ICMS Tax Base

ICBS

ICCB

BR: ICMS comp.base

ICCB

ICCX

BR: ICMS comp.excmpt

ICCB

ICFR

BR: ICMS on freight

ICVA

ICLW

BR: ICMS Law

ICLW

ICM3

ICMS from SD

ICMI

Price+Tax (for NF)

ICMO

ICMS offset

IBRR

ICOB

BR: ICMS other base

ICVA

ICS3

Sub.Trib. from SD

Condition-Based Tax Calculation in R/3 For Brazil

IBRX
IBRX

IBRX
IBRX
IBRX

IBRX

76

SAP Online Help

4/25/2014

CTyp

Name

AcSq

CalTy

CdCat

CCl

ICSO

ISS offset

IBRR

ICVA

ICMS Tax Rate

ICVA

ICXC

BR Cust ICMS Exempt

ICXC

ICZF

ICMS Disc. Zona Fr.

IZOF

IFR3

ICMS on freight SD

IFS3

ICMS ST freight SD

IP0X

BR: IPI 0 excempt

DIBR

IPBS

IPI Tax Base

IPBS

IPI3

IPI from SD

IPIP

BR: IPI Pauta

IPVA

IPLW

BR: IPI Law

IPLW

IPOB

BR: IPI other base

IPVA

IPVA

IPI Tax Rate

IPVA

IPXC

BR Cust IPI Exempt

IPXC

ISIC

ICMS Rate SF=ST

ISTC

ISS3

ISS from SD

IST2

BR: Sub.Trib 2

ISTV

ISTB

Sub. Trib Base Value

ISTV

ISTC

Subtrib. base reduct

ISTV

ISTD

ICMS Rate for S.T.

ISTI

ISTF

BR: Sub.Trib FixPric

ISTV

ISTI

S.T. Minp.Bef.Surch.

ISTV

ISTM

BR: Sub.Trib MinPric

ISTV

ISTN

Subtrib.Minpr.Factor

ISTV

ISTS

Subtrib Surcharge

ISTV

ISTT

BR: Sub.Trib SurType

ISTV

ISVA

BR: ISS amount

ISVA

RfCTy

RAp

ICVA

A
D

D
A

10.5.2 Withholding tax types used in tax calculation procedure for SD


Table 10-92:
Tax Type

Description

AcSq

CalTy

CdCat

CCl

ICN3

COFINS from SD

MWST

ICW3

COFINS Withholding TaxSD

MWST

IGW3

General WHT SD

MWST

IPS3

PIS Normal Tax

MWST

IPW3

PIS WHT SD

MWST

IRW3

IR Withholding TaxSD

MWST

ISA3

ISS at Provider SD

MWST

ISB3

ISS WHT at Provider SD

MWST

ISE3

ISS at Service Loc SD

MWST

ISF3

ISS WHT at Service Loc SD

MWST

ISW3

CSLL Withholding Tax SD

MWST

Condition-Based Tax Calculation in R/3 For Brazil

RfCTy RAp

77

SAP Online Help

4/25/2014

ICZ3

COFINS WHT SD Offset

IBRR

ICMO V

IGZ3

General WHT SD Offset

IBRR

ICMO V

IPZ3

PIS WHT SD Offset

IBRR

IRZ3

IR WHT SD Offset

IBRR

ICMO V
ICMO V

ISZ3

CSLL WHT SD Offset

IBRR

ICMO V

ICO2

COFINS Offset SD

IBRR

ICMO V

IPS2

PIS Offset SD

IBRR

ICMO V

RfCTy RAp

10.5.3 Withholding Tax Code Conditions


Table 10-103
Tax Type

Description

AcSq

CalTy

CdCat

CCl

IKW4

ISS provider WHT cde

J1AG

ILW4

ISS service WHT cde

J1AG

ICW4

COFINS WHT code

J1AG

IPW4

PIS WHT code

J1AG

ISW4

CSLL WHT code

J1AG

IRW4

IR WHT code

J1AG

IGW4

General WHT code

J1AG

10.5.4 Tax Code Conditions


Table 10-114:
Tax Type

Description

AcSq

CalTy

CdCat

CCl

DCOF

COFINS Due

DIBR

DPIS

PIS Due

DIBR

DWHT

WHT Due

DIBR

RfCTy RAp

10.5.5 Withholding tax Tax Rate Conditions


Table 10-125:
Cond. Description

AcSq

CalTy CdCat CC
l

BCO1 COFINS Rate

BRCO A

BCO2 COFINS Base

BRCO A

BCOP COFINS Pauta Amount

BRCO C

ISVB

ISS Rate at Prov.

ISS1

ISVC

ISS Base at Prov.

ISS1

ISVD

ISS Law at Prov.

ISS1

ISVF

ISS Taxloc at Prov.

ISS1

ISVG

ISS WHT at Prov.

ISS1

ISVH

ISS Min WHT at Prov.

ISS1

ISVN

ISS Rate at Serv.

ISS2

Condition-Based Tax Calculation in R/3 For Brazil

RfCTy RAp

ISVB

78

SAP Online Help

4/25/2014

Cond. Description

AcSq

CalTy CdCat CC
l

RfCTy RAp

ISVO

ISS Base at Serv.

ISS2

ISVC

ISVP

ISS Law at Serv.

ISS2

ISVD

ISVR

ISS Taxloc at Serv.

ISS2

ISVF

ISVS

ISS WHT at Serv.

ISS2

ISVG

ISVT

ISS Min WHT at Serv.

ISS2

ISVH

BPI1

PIS Rate

BRPI

BPI2

PIS Base

BRPI

BPIP

PIS Pauta Amount

BRPI

BW01 WHT Coll.Code Gen.

BRWT A

BW02 WHT Rate Gen.

BRWT A

BW11 WHT Coll.Code PIS

BRWT A

BW12 WHT Rate PIS

BRWT A

BW21 WHT Coll.Code COFINS BRWT A

BW22 WHT Rate COFINS

BRWT A

BW31 WHT Coll.Code CSLL

BRWT A

BW32 WHT Rate CSLL

BRWT A

BW41 WHT Coll.Code IR

BRWT A

BW42 WHT Rate IR

BRWT A

10.5.6 Nota Fiscal Mapping Condition


Table 10-136:
CalTy

CdCat

CCl

BR ISS Base Prov

BX61

BR ISS ExBase Prov

BX62

BR ISS Amount Prov

BX63

BR ISS WTAmount Prov

BX64

BR ISS WT Base Prov

BX65

BR ISS WT ExBas Prov

BX6A

BR ISS Base Serv

BX6B

BR ISS ExBase Serv

BX6C

BR ISS Amount Serv

BX6D

BR ISS WTAmount Serv

BX6E

BR ISS WT Base Serv

BX6F

BR ISS WT ExBas Serv

BX6O

BR ISS Offset TxIncl

BX70

BR COFINS Base

BX71

BR COFINS Excl. Base

BX72

BR COFINS Amount

Cond.

Description

BX60

AcSq

Condition-Based Tax Calculation in R/3 For Brazil

RfCTy

RAp

79

SAP Online Help

4/25/2014

BX7O

BR COFINS Off.TxIncl

BX7P

BR COFINS Pauta Amt.

BX80

BR PIS Base

BX81

BR PIS Excl. Base

BX82

BR PIS Amount

BX8O

BR PIS Off.TxIncl

BX8P

BR PIS Pauta Amount

10.6 Calculation Procedure in MM (FI): TAXBRA


The calculation procedure TAXBRA is used in the FI tax calculation, which is called in MM
transactions. This calculation procedure is assigned to the country in table T005.
It is structured in the following sections:

Transaction data retrieval

Customizing data retrieval

Tax calculation

Results of tax calculation

Tax code conditions

Each of the sections forms a connected block in the calculation procedure.


The calculation part is completely moved to a formula. This is discussed in section 6.
In the following, each of the sections of the new calculation procedure will be discussed.

10.6.1 Transaction Data Retrieval


The first line of the calculation procedure just contains a zero value. It is used to refer to it in lines of
the calculation procedure that only contain explanatory texts (like e.g. step 011) in order that no
confusing intermediate sum appears in such lines on the pricing results screen in the transactions.
In the first section of the calculation procedure, data specific to the item that is processed in the tax
calculation are processed. These are the net value (step 010, BASB), the discount (step 012, BDIS),
the freight (step 013, BFRE), and the S.T. base modification amount (step 014, BSUB). Furthermore,
the calling application (PO/ IM or IV) is determined (step 017, BXPO).
Table 10-141: Retrieval of transaction data in the calculation procedure
Description

From

To

000
000

000
000

001

000

BDIS
BFRE
BSUB

First line: zero


Base Amount
Tax-relev.
conditions:
Discount
Freight
S.T. Base Modif.

Req
t
000
000

BXPO

BR Caller = PO?

000
000
000
001
000

000
000
000
000
000

Step

CTyp

001
010

BASB

011
012
013
014
015
017

Condition-Based Tax Calculation in R/3 For Brazil

Stat

AltCTy

000
000

AltCB
V
000
000

000

000

000

000
000
000
000
160

X
X
X
X
X

320
320
320
000
000

160
160
160
000
160

ActKy

80

SAP Online Help

4/25/2014

10.6.2 Customizing Data Retrieval


In the next section, the tax Customizing data (rates, laws, and other flags) are read from the condition
database. The access is done based on the actual values in the communication structures KOMP and
KOMK and is controlled by the access sequences assigned to the condition types. The steps in red
are only required for CBT. If Using the classical calculation please skip the step.
The entries in dark blue are due to withholding tax law change (MP135)
Table 10-62: Retrieval of tax Customizing data in the calculation procedure
Step

CTyp

Description

From

To

Reqt

Stat

AltCTy

AltCBV

019

Read tax data:

001

000

000

000

000

020

ICMS

001

000

000

000

000

021

BIC0

ICMS Rate

000

000

000

000

160

022

BIC1

ICMS Base Reduction

000

000

000

000

160

023

BIC2

ICMS Other Base Flag

000

000

000

000

160

024

BICX

ICMS exempt

000

000

000

000

160

025

B100

Convenio 100

000

000

000

000

160

026

BLIC

Steuergesetz ICMS

000

000

000

000

160

027

BICH

ICMS Rate SF=ST

000

000

000

000

160

028

BICS

ICMS Rate for S.T.

000

000

000

000

160

ICMS Complement

001

000

000

000

000

030
031

BCI1

ICMS Complement Base

000

000

000

000

160

032

BCI2

ICMS Complem. Exempt

000

000

000

000

160

ICMS on Freight

001

000

000

000

000

040
041

BIF0

ICMS on freight

000

000

000

000

160

042

BIFH

ICMS Fr Rate SF=ST

000

000

000

000

160

IPI

001

000

000

000

000

050
051

BIP0

IPI Rate

000

000

000

000

160

052

BIP1

IPI Base Reduction

000

000

000

000

160

053

BIP2

IPI Other Base Flag

000

000

000

000

160

054

BIPP

IPI Pauta Amount

000

000

000

000

000

055

BIPX

IPI exempt

000

000

000

000

160

056

BLIP

Steuergesetz IPI

000

000

000

000

160

ISS

001

000

000

000

000

ISS Rate

000

000

000

000

160

Sub.Trib.

001

000

000

000

000

060
061

BIS0

070
071

BST0

Subtrib. Rate

000

000

000

000

160

072

BST1

Subtrib. surch. type

000

000

000

000

160

073

BST2

Subtrib. Minprice

000

000

000

000

000

074

BST3

Subtrib. Fixprice

000

000

000

000

000

075

BST6

Subtrib. reduction 1

000

000

000

000

160

076

BST7

Subtrib. reduction 2

000

000

000

000

160

077

BST8

Subtrib. base reduct

000

000

000

000

160

Condition-Based Tax Calculation in R/3 For Brazil

ActKy

81

SAP Online Help

4/25/2014

Step

CTyp

Description

From

To

Reqt

Stat

AltCTy

AltCBV

078

BSTF

Subtrib.Minpr.Factor

000

000

000

000

160

079

BSTI

S.T. Minp.Bef.Surch.

000

000

000

000

160

000

000

000

080

ISS New 2004

081

BIS1

ISS Rate at Prov.

000

000

000

000

160

082

BIS2

ISS Base at Prov.

000

000

000

000

160

083

BIS3

ISS Law at Prov.

000

000

000

000

160

084

BlS4

ISS Ins. Cal at Prov.

000

000

000

000

160

085

BIS5

ISS Taxloc at Prov.

000

000

000

000

160

086

BIS6

ISS WHT at Prov.

000

000

000

000

160

087

BIS7

ISS Min WHT at Prov.

000

000

000

000

160

091

BISA

ISS Rate at Serv.

000

000

000

000

160

092

BISB

ISS Base at Serv.

000

000

000

000

160

093

BISC

ISS Law at Serv.

000

000

000

000

160

094

BISD

ISS Ins.Cal at Serv.

000

000

000

000

160

095

BISE

ISS Taxloc at Serv.

000

000

000

000

160

096

BISF

ISS WHT at Serv.

000

000

000

000

160

101

BX01

BR Tax Calculation

000

000

000

160

097

BISG

ISS Min WHT at Serv.

000

000

000

000

160

PIS, COFINS

000

000

000

110
111

BCO1

COFINS Rate

000

000

000

000

160

112

BCO2

COFINS Base

000

000

000

000

160

113

BCOP

COFINS Pauta Amount

000

000

000

000

121

BPI1

PIS Rate

000

000

000

000

160

122

BPI2

PIS Base

000

000

000

000

160

123

BPIP

PIS Pauta Amount

000

000

000

000

ActKy

Rot markierte Stellen stehen so in MP135


After all data are retrieved that are necessary to calculate the taxes, the tax calculation is performed
by processing the condition value formula 320 which is discussed in section 6.
Table 10-63: Call to tax calculation in the calculation procedure
Step

CTyp

Description

From

To

100
101

BX01

Call Tax Calculation:


BR Tax Calculation

001
010

000
000

190
191

BX01

Req
t
000
000

Stat

AltCTy

X
X

000
320

AltCB
V
000
000

Call Tax Calculation:

BR Tax Calculation

10

ActKy

320

In MP 135

Condition-Based Tax Calculation in R/3 For Brazil

82

SAP Online Help

4/25/2014

10.6.3 Results of Tax Calculation


The results of the tax calculation are retrieved in the next section of the calculation procedure. For
each value, a condition type is defined that serves to indicate the result in the pricing procedure results
table. For these new condition types, corresponding internal codes are defined which are used in the
coding to transfer the tax results back to the calculation procedure. This coding is processed in the call
to the condition value formula 320 as well (see section 6).
The condition types and internal codes are listed in sections and 10.7, respectively.
Table 10-64: Results of tax calculation in the calculation procedure
Description

From

To

Req
t

Stat

AltCTy

AltCB
V

100/19
0

Call Tax Calculation:

001

000

000

000

000

200

Tax Results:

001

000

000

000

000

Step

CTyp

210

BX10

BR ICMS Normal Base

000

000

000

320

000

215

BX11

BR ICMS Exclude Base

000

000

000

320

000

220

BX12

BR ICMS Other Base

000

000

000

320

000

225

BX13

BR ICMS Amount

000

000

000

320

000

226

BXZF

BR ICMS Zona Franca

000

000

000

320

000

227

BX16

BR ICMS Rate

000

000

000

320

000

230

BX20

BR IPI Normal Base

000

000

000

320

000

235

BX21

BR IPI Exclude Base

000

000

000

320

000

240

BX22

BR IPI Other Base

000

000

000

320

000

245

BX23

BR IPI Amount

000

000

000

320

000

246

BX24

BR IPI Offset Base

000

000

000

320

000

247

BX25

BR IPI Offset Amount

000

000

000

320

000

248

BXPA

BR IPI Pauta Amount

000

000

000

320

000

250

BX30

BR ICMS Comp. Base

000

000

000

320

000

255

BX31

BR ICMS Comp. Amnt.

000

000

000

320

000

256

BX32

BR ICMS Comp. Rate

000

000

000

320

000

260

BX40

BR SubTrib Base

000

000

000

320

000

265

BX41

BR SubTrib Amount

000

000

000

320

000

270

BX42

BR SubTrib Fr. Base

000

000

000

320

000

275

BX43

BR SubTrib Fr. Amnt

000

000

000

320

000

277

BX44

BRSubTrib NF Rate

000

000

000

320

000

278

BX45

BRSubTrib Basered1

000

000

000

320

000

279

BX46

BRSubTrib Basered2

000

000

000

320

000

280

BX14

BR ICMS Freight Base

000

000

000

320

000

285

BX15

BRICMS Freight Amnt.

000

000

000

320

000

290

BX50

BR ISS Base

000

000

000

320

000

295

BX51

BR ISS Amount

000

000

000

320

000

Condition-Based Tax Calculation in R/3 For Brazil

ActKy

83

SAP Online Help

4/25/2014

Step

CTyp

Description

From

To

Req
t

Stat

300

BX60

BR ISS Base Prov

000

000

000

320

000

301

BX61

BR ISS ExBase Prov

000

000

000

320

000

305

BX62

BR ISS Amount Prov

000

000

000

320

000

310

BX63

BR ISS WTAmount Prov

000

000

000

320

000

311

BX64

BR ISS WT Base Prov

000

000

000

320

000

312

BX65

BR ISS WT ExBas Prov

000

000

000

320

000

315

BX6A

BR ISS Base Serv

000

000

000

320

000

316

BX6B

BR ISS ExBase Serv

000

000

000

320

000

320

BX6C

BR ISS Amount Serv

000

000

000

320

000

325

BX6D

BR ISS WTAmount Serv

000

000

000

320

000

330

BX6E

BR ISS WT Base Serv

000

000

000

320

000

335

BX6F

BR ISS WT ExBas Serv

000

000

000

320

000

339

BX6O

BR ISS Offset TxIncl

000

000

000

320

000

350

BX70

BR COFINS Base

000

000

000

320

000

351

BX71

BR COFINS Excl. Base

000

000

000

320

000

355

BX72

BR COFINS Amount

000

000

000

320

000

360

BX7O

BR COFINS Off.TxIncl

000

000

000

320

000

365

BX7P

BR COFINS Pauta Amt.

000

000

000

320

000

370

BX80

BR PIS Base

000

000

000

320

000

371

BX81

BR PIS Excl. Base

000

000

000

320

000

375

BX82

BR PIS Amount

000

000

000

320

000

380

BX8O

BR PIS Off.TxIncl

000

000

000

320

000

385

BX8P

BR PIS Pauta Amount

000

000

000

320

000

AltCTy

AltCB
V

ActKy

10.6.4 Tax Code Conditions


The last section of the tax calculation procedure contains the tax code conditions, i.e. the conditions
that you activate (100%) or deactivate (no record) by customizing the tax codes.
The condition base values are taken from the lines in the calculation procedure that contain the tax
results described in the section before.
Table 10-65: Tax code conditions in the calculation procedure
Description

From

To

Req
t

Stat

AltCTy

AltCB
V

100/19
0

Call Tax Calculation:

001

000

000

000

000

400

Tax Code Conditions:

001

000

000

000

000

Step

CTyp

ActKy

405

IPI0

IPI NF Zero Line

245

000

000

000

000

VST

406

ICM0

ICMS NF Zero Line

225

000

000

000

000

VST

410

IPI1

IPI Industr.

In

245

000

000

000

000

VS1

412

IPI4

IPI -Split Vendor

247

000

000

000

000

NVV

Condition-Based Tax Calculation in R/3 For Brazil

84

SAP Online Help

4/25/2014
From

To

Req
t

AltCTy

AltCB
V

ActKy

In

225

000

000

000

000

VS2

ICS1

Sub.Tributaria In

265

000

000

000

000

VS3

425

ICMF

ICMS S.T. fr. offset

225

000

000

000

164

IC1

430

IFR1

ICMS on freight In

285

000

000

000

000

VS3

435

IFS1

ICMS ST freight In

275

000

000

000

000

VS3

440

IP1C

IPI Ind.Clearing

245

000

000

000

000

IPC

445

IP1O

IPI Ind.Clear.Off.

440

000

000

000

164

IPC

450

IC1C

ICMS Ind.Clearing

225

000

000

000

000

ICC

455

IC1O

ICMS Ind.Clear.Off.

415

000

000

000

164

ICC

510

IPI2

IPI Consumption In

245

000

000

000

000

NVV

515

ICM2

ICMS Consumption In

225

000

000

000

000

NVV

520

ICS2

S.T. Consumption In

265

000

000

000

000

NVV

525

ICOP

ICMS complement

255

000

000

000

000

ICP

530

ICOT

STO-ICMS complement

255

000

000

000

000

ICP

535

ICOX

ICMS complement 100

525

000

000

000

164

ICX

555

ISS2

ISS from MM In

295

000

000

000

000

IC1

560

ISSO

ISS from MM In Offs

555

000

000

000

164

MW4

610

IPI3

IPI from SD

245

000

000

000

000

MW1

615

ICM3

ICMS from SD

225

000

000

000

000

MW2

620

ICS3

Sub.Tributaria Out

265

000

000

000

000

MW3

625

ISS3

ISS from SD

295

000

000

000

000

MW4

630

ICZF

ICMS Rev (Z.F.)-STO

225

000

000

000

164

ICZ

640

IFR3

ICMS on freight Out

285

000

000

000

000

MW3

645

IFS3

ICMS ST freight Out

275

000

000

000

000

MW3

650

ICM4

STO-ICMS SD (ICM3)

225

000

000

000

000

MW2

680

INSS

INSS Incoming

010

000

000

000

000

VST

685

INSX

INSS offset (100-)--

680

000

000

000

164

INX

710

IRD1

Reimbursment ICMS

010

000

000

000

000

IR1

715

IRD2

Reimb. ICMS offset

710

000

000

000

000

IR2

720

IRD3

Reimbursment SUBT

010

000

000

000

000

IR3

725

IRD4

Reimb. SUBT offset

720

000

000

000

000

IR4

730

IRD5

Reimb. ICMS off. NVV

010

000

000

000

000

NVV

735

IRD6

Reimb. SUBT off.NVV

010

000

000

000

000

NVV

Step

CTyp

Description

415

ICM1

ICMS Industr.

420

750

Out
Out

Out

ISS

Stat

755

ISSA

ISS at Provider

305

760

ISSB

ISS WHT at Provider

310

765

ISSE

ISS at Serv.Loc.

320

770

ISSF

ISS WHT at Serv.Loc.

325

Condition-Based Tax Calculation in R/3 For Brazil

85

SAP Online Help

4/25/2014

Step

CTyp

Description

From

775

ISSG

ISS Offsets

339

779

PIS/COFINS NONDEDUCTIBLE

To

Req
t

Stat

COFINS NVV

355

782

ICOO

COFINS NVVOff TxIncl

360

784

IPSN

PIS NVV

375

786

IPSO

PIS NVV Off. TxIncl

380

790

ICOF

COFINS deductible

355

791

IPIS

PIS deductible

375

792

ICOV

Cofins Offset

360

793

ICOS

COFINS deduct.
PO/GR

360

160

794

ICOU

Cofins IV Non Deduct

360

161

795

ICOA

Cofins ded. not inc.

355

796

IPSV

Offset IPSS / IPSU

380

797

IPSS

PIS deduct. PO/GR

380

160

798

IPSU

PIS non deductib. IV

380

161

799

IPSA

PIS ded. not inc.

375

WITHHOLDING
TAXES

900

ActKy

ICON

PIS/COFINS
DEDUCTIBLE

AltCB
V

780

789

AltCTy

360

164

1
1

380

164

1
X

901

BXWT

BR WHT Base Amount

904

BW01

WHT Coll.Code Gen.

905

BW02

WHT Rate Gen.

909

BW11

WHT Coll.Code PIS

910

BW12

WHT Rate PIS

914

BW21

WHT Coll.Code
COFINS

915

BW22

WHT Rate COFINS

919

BW31

WHT Coll.Code CSLL

920

BW32

WHT Rate CSLL

924

BW41

WHT Coll.Code IR

925

BW42

WHT Rate IR

950

ICOW

COFINS WHT

915

951

ICOZ

COFINS WHT Offset

950

955

IPSW

PIS WHT

910

956

IPSZ

PIS WHT Offset

955

960

ICSW

CSLL WHT

920

961

ICSZ

CSLL WHT Offset

960

965

IIRW

IR WHT

925

Condition-Based Tax Calculation in R/3 For Brazil

164

164

164

86

SAP Online Help

4/25/2014

Step

CTyp

Description

From

966

IIRZ

IR WHT Offset

965

970

IGEW

General WHT

905

971

IGEZ

General WHT Offset

970

999

BI00

Dummy Non-Statistic.

To

Req
t

Stat

AltCTy

AltCB
V

ActKy
164

164
163

10.6.5 Create Processing keys for Withholding Tax (T007B)


For the withholding tax new processing keys (account keys) have to be created to post taxes to
separate accounts and to identify withholding tax amounts in the normal tax calculation.
Tax Type:

2 (input tax)

Not deductible:

Posting indicator: 3 (Distribute to relevant expense/revenue items)


Table 10-66
Processing Key

Description

ISW

ISS WHT

WTC

COFINS WHT

WTG

General WHT

WTI

IR WHT

WTP

PIS WHT

WTS

CSLL WHT

Tax type:

2 (input tax)

Non deductible:

space

Posting indicator: 2 (separate line item)


Table 10-67
Processing Key

Description

CO3

COFINS Clearing

PI3

PIS Clearing

Tax type:

1 (output tax)

Non deductible:

space

Posting indicator: 2 (separate line item)


Table 10-65
Processing Key

Description

COF

COFINS

PIS

PIS

WK3

ISS WHT

WC3

Cofins WHT

Condition-Based Tax Calculation in R/3 For Brazil

87

SAP Online Help

4/25/2014

WC4

Cofins WHT offset

WG3

General WHT

WG4

General WHT offset

WI3

IR WHT

WI4

IR WHT offset

WP3

PIS WHT

WP4

PIS WHT offset

WS3

CSLL WHT

WS4

CSLL WHT offset

10.6.6 Create G/L Accounts


If you need to post the new taxes to separate accounts, create new G/L accounts. The following is just
a suggestion.
177011: COFINS Withholding Tax Posting at Payment
177013: PIS Withholding Tax Posting at Payment
177020: CSLL Withholding Tax Posting at Payment
177021: IR Withholding Tax Posting at Payment
177022: General Withholding Tax (PIS/COFINS/CSLL/IR)
177030: PIS Normal Tax
177031: COFINS Normal Tax
154031: PIS Tax deductible
154008: COFINS Tax deductible
177040: ISS Withholding Tax

10.6.7 Define and Assign Tax Accounts


Posting Keys: 40 50

Table 10-66
Account Key

Account

CO3

154008

COF

177031

PI3

154031

PIS

177030

WK3

177040

WC3

177011

WC4

177011

WG3

177022

WG4

177022

WI3

177021

WI4

177021

WP3

177013

WP4

177013

Condition-Based Tax Calculation in R/3 For Brazil

88

SAP Online Help

4/25/2014

Account Key

Account

WS3

177020

WS4

177020

10.6.8 Define Account Keys for SD (T687)


Table 10-67
Account Key

Description

COF

COFINS

PIS

PIS

WK3

ISS WHT

WC3

Cofins WHT

WC4

Cofins WHT offset

WG3

General WHT

WG4

General WHT offset

WI3

IR WHT

WI4

IR WHT offset

WP3

PIS WHT

WP4

PIS WHT offset

WS3

CSLL WHT

WS4

CSLL WHT offset

10.6.9 Tax Calculation


This is only relevant for the classical calculation.
After all data are retrieved that are necessary to calculate the taxes, the tax calculation is performed
by processing the condition value formula 320 which is discussed in section 6.
Table 10-68: Call to tax calculation in the calculation procedure
Step

CTyp

Description

From

To

100
101

BX01

Call Tax Calculation:


BR Tax Calculation

001
010

000
000

Req
t
000
000

Stat

AltCTy

X
X

000
320

AltCB
V
000
000

ActKy

10.6.10 Results of Tax Calculation


The results of the tax calculation are retrieved in the next section of the calculation procedure. For
each value, a condition type is defined that serves to indicate the result in the pricing procedure results
table. For these new condition types, corresponding internal codes are defined which are used in the
coding to transfer the tax results back to the calculation procedure. This coding is processed in the call
to the condition value formula 320 as well (see section 6).
The condition types and internal codes are listed in sections and 10.7, respectively.
Table 10-69: Results of tax calculation in the calculation procedure
Step

CTyp

Description

From

To

190
191

BX01

Call Tax Calculation:


BR Tax Calculation

001
010

000
000

Condition-Based Tax Calculation in R/3 For Brazil

Req
t
000
000

Stat

AltCTy

X
X

000
320

AltCB
V
000
000

ActKy

89

SAP Online Help

4/25/2014

Step

CTyp

Description

From

To

200
210
215
220
225
227
230
235

BX10
BX11
BX12
BX13
BX16
BX20
BX21

Tax Results:
BR ICMS Normal Base
BR ICMS Exclude Base
BR ICMS Other Base
BR ICMS Amount
BR ICMS Rate
BR IPI Normal Base
BR IPI Exclude Base

001
000
000
000
000
000
000
000

000
000
000
000
000
000
000
000

Req
t
000
000
000
000
000
000
000
000

Stat

AltCTy

X
X
X
X
X
X
X
X

000
320
320
320
320
320
320
320

AltCB
V
000
000
000
000
000
000
000
000

240

BX22

BR IPI Other Base

000

000

000

320

000

245
246
247
248
250
255
256
260
265
270
275
277
278
279
280
285
290
295

BX23
BX24
BX25
BXPA
BX30
BX31
BX32
BX40
BX41
BX42
BX43
BX44
BX45
BX46
BX14
BX15
BX50
BX51

BR IPI Amount
BR IPI Offset Base
BR IPI Offset Amount
BR IPI Pauta Amount
BR ICMS Comp. Base
BR ICMS Comp. Amnt.
BR ICMS Comp. Rate
BR SubTrib Base
BR SubTrib Amount
BR SubTrib Fr. Base
BR SubTrib Fr. Amnt
BRSubTrib NF Rate
BRSubTrib Basered1
BRSubTrib Basered2
BR ICMS Freight Base
BRICMS Freight Amnt.
BR ISS Base
BR ISS Amount

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X

320
320
320
320
320
320
320
320
320
320
320
320
320
320
320
320
320
320

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

300

BX60

BR ISS Base Prov

000

000

000

320

000

301

BX61

BR ISS ExBase Prov

000

000

000

320

000

305

BX62

BR ISS Amount Prov

000

000

000

320

000

310

BX63

BR ISS WTAmount Prov

000

000

000

320

000

311

BX64

BR ISS WT Base Prov

000

000

000

320

000

312

BX65

BR ISS WT ExBas Prov

000

000

000

320

000

315

BX6A

BR ISS Base Serv

000

000

000

320

000

316

BX6B

BR ISS ExBase Serv

000

000

000

320

000

320

BX6C

BR ISS Amount Serv

000

000

000

320

000

325

BX6D

BR ISS WTAmount Serv

000

000

000

320

000

330

BX6E

BR ISS WT Base Serv

000

000

000

320

000

335

BX6F

BR ISS WT ExBas Serv

000

000

000

320

000

339

BX6O

BR ISS Offset TxIncl

000

000

000

320

000

350

BX70

BR COFINS Base

000

000

000

320

000

351

BX71

BR COFINS Excl. Base

000

000

000

320

000

355

BX72

BR COFINS Amount

000

000

000

320

000

360

BX7O

BR COFINS Off.TxIncl

000

000

000

320

000

Condition-Based Tax Calculation in R/3 For Brazil

ActKy

90

SAP Online Help


Step

CTyp

Description

4/25/2014
From

To

Req
t

Stat

AltCTy

AltCB
V

365

BX7P

BR COFINS Pauta Amt.

000

000

000

320

000

370

BX80

BR PIS Base

000

000

000

320

000

371

BX81

BR PIS Excl. Base

000

000

000

320

000

375

BX82

BR PIS Amount

000

000

000

320

000

380

BX8O

BR PIS Off.TxIncl

000

000

000

320

000

385

BX8P

BR PIS Pauta Amount

000

000

000

320

000

ActKy

10.6.11 Tax Code Conditions


The last section of the tax calculation procedure contains the tax code conditions, i.e. the conditions
that you activate (100%) or deactivate (no record) by customizing the tax codes.
The condition base values are taken from the lines in the calculation procedure that contain the tax
results described in the section before.
Table 10-69: Tax code conditions in the calculation procedure
Step
100
400
405
406
410
412
415
420
425
430
435
440
445
450
455
510
515
520
525
530
535
555
560
610
615
620
625
630
640
645
650
680
685
710

CTyp

Description

From

To

Reqt

Stat

AltCTy

IPI0
ICM0
IPI1
IPI4
ICM1
ICS1
ICMF
IFR1
IFS1
IP1C
IP1O
IC1C
IC1O
IPI2
ICM2
ICS2
ICOP
ICOT
ICOX
ISS2
ISSO
IPI3
ICM3
ICS3
ISS3
ICZF
IFR3
IFS3
ICM4
INSS
INSX
IRD1

Call Tax Calculation:


Tax Code Conditions:
IPI NF Zero Line
ICMS NF Zero Line
IPI Industr. In
IPI -Split Vendor
ICMS Industr. In
Sub.Tributaria In
ICMS S.T. fr. offset
ICMS on freight In
ICMS ST freight In
IPI Ind.Clearing
IPI Ind.Clear.Off.
ICMS Ind.Clearing
ICMS Ind.Clear.Off.
IPI Consumption In
ICMS Consumption In
S.T. Consumption In
ICMS complement
STO-ICMS complement
ICMS complement 100
ISS from MM In
ISS from MM In Offs
IPI from SD Out
ICMS from SD Out
Sub.Tributaria Out
ISS from SD Out
ICMS Rev (Z.F.)-STO
ICMS on freight Out
ICMS ST freight Out
STO-ICMS SD (ICM3)
INSS Incoming
INSS offset (100-)-Reimbursment ICMS

001
001
245
225
245
247
225
265
225
285
275
245
440
225
415
245
225
265
255
255
525
295
555
245
225
265
295
225
285
275
225
010
680
010

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

X
X
X
X

000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000
000

Condition-Based Tax Calculation in R/3 For Brazil

AltCB
V
000
000
000
000
000
000
000
000
164
000
000
000
164
000
164
000
000
000
000
000
164
000
164
000
000
000
000
164
000
000
000
000
164
000

ActKy

VST
VST
VS1
NVV
VS2
VS3
IC1
VS3
VS3
IPC
IPC
ICC
ICC
NVV
NVV
NVV
ICP
ICP
ICX
IC1
MW4
MW1
MW2
MW3
MW4
ICZ
MW3
MW3
MW2
VST
INX
IR1

91

SAP Online Help

4/25/2014

000
000
000
000
000

AltCB
V
000
000
000
000
000

000

000

000

NVV

Step

CTyp

Description

From

To

Reqt

715
720
725
730
735

IRD2
IRD3
IRD4
IRD5
IRD6

Reimb. ICMS offset


Reimbursment SUBT
Reimb. SUBT offset
Reimb. ICMS off. NVV
Reimb. SUBT off.NVV

710
010
720
010
010

000
000
000
000
000

000
000
000
000
000

750

ISS

Stat

AltCTy

ActKy
IR2
IR3
IR4
NVV
NVV

755

ISSA

ISS at Provider

305

000

760

ISSB

ISS WHT at Provider

310

000

000

000

000

ISW

765

ISSE

ISS at Serv.Loc.

320

000

000

000

000

NVV

325

000

000

000

000

ISW

339

000

000

000

000

NVV

000

000

000

000

000

355

000

000

000

000

000

NVV

000

000

000

000

NVV

770
775

ISSF
ISSG

779
780

ISS WHT at Serv.Loc.


ISS Offsets
PIS/COFINS NON-DEDUCTIBLE

ICON

COFINS NVV

782

ICOO

COFINS NVVOff TxIncl

360

000

784

IPSN

PIS NVV

375

000

000

000

000

000

NVV

786

IPSO

PIS NVV Off. TxIncl

380

000

000

000

000

000

NVV

000

000

000

000

000

000

000

VST

000

VST

789

PIS/COFINS DEDUCTIBLE

790

ICOF

COFINS deductible

355

000

791

IPIS

PIS deductible

375

000

000

000

792

ICOV

Cofins Offset

360

000

000

000

000

360

000

160

000

000

000

CO3

000

161

000

000

000

NVV

000

000

000

000

CO3

000

000

000
000

000

PI3

793

ICOS

COFINS deduct. PO/GR

164

CO3

794

ICOU

Cofins IV Non Deduct

360

795

ICOA

Cofins ded. not inc.

355

796

IPSV

Offset IPSS / IPSU

380

000

160

000

161

000

000

000

NVV

000

000

000

PI3

000

360

797

IPSS

PIS deduct. PO/GR

380

000

798

IPSU

PIS non deductib. IV

380

000

799

IPSA

PIS ded. not inc.

375

900

WITHHOLDING TAXES

380

000

164

000

000

000

000

000

000

901

BXWT

BR WHT Base Amount

000

904

BW01

WHT Coll.Code Gen.

000

000

000

000

905

BW02

WHT Rate Gen.

000

000

000

000

WHT Coll.Code PIS

000

000

000

000

000

000

000

000

5
5

909

BW11

910

BW12

WHT Rate PIS

000

914

BW21

WHT Coll.Code COFINS

000

000

000

WHT Rate COFINS

000

000

000

000

000

000

000

915

BW22

919

BW31

WHT Coll.Code CSLL

000

920

BW32

WHT Rate CSLL

000

000

000

000

924

BW41

WHT Coll.Code IR

000

000

000

000

WHT Rate IR

000

000

000

000

000

000

000

000

000

925
950

BW42
ICOW

COFINS WHT

Condition-Based Tax Calculation in R/3 For Brazil

915

PI3

WTC

92

SAP Online Help


Step

CTyp

951

ICOZ

Description

4/25/2014
From

To

Reqt

Stat

AltCTy

950

000

000

000

000

000

000

000

COFINS WHT Offset

AltCB
V
164

ActKy
NVV

955

IPSW

PIS WHT

910

000

956

IPSZ

PIS WHT Offset

955

000

000

000

000

164

NVV

960

ICSW

CSLL WHT

920

000

000

000

000

0000

WTS

000

000

000

164

NVV

000

WTP

961

ICSZ

CSLL WHT Offset

960

000

965

IIRW

IR WHT

925

000

000

000

000

966

IIRZ

IR WHT Offset

965

000

000

000

000

970

IGEW

General WHT

905

000

000

000

000

971

IGEZ

General WHT Offset

970

000

000

000

000

164

NVV

999

BI00

Dummy Non-Statistic.

000

000

000

000

163

VS1

000

000
164
000

WTI
NVV
WTG

10.7 Calculation Procedure in SD: RVABRA


The calculation procedure RVABRA is delivered as a sample SD pricing procedure. Since it contains
normal conditions besides the tax conditions, it will most likely be necessary to adapt it to the
individual needs.
It is structured in the following sections:

Net price determination

Customizing data retrieval

Tax calculation on net amount (Step 1)

Nota Fiscal relevant modifications to the base price including ICMS

Tax recalculation on the modified amount including ICMS (Step 2)

Results of tax calculation

Tax code conditions

Each of the sections forms a connected block in the calculation procedure.


The calculation part is completely moved to a formula. This is discussed in section 6.
In the following, each of the sections of the new calculation procedure will be discussed.

10.7.1 Net price determination


The first line of the calculation procedure just contains a zero value. It is used to refer to it in lines of
the calculation procedure that only contain explanatory texts (like e.g. step 011) in order that no
confusing intermediate sum appears in such lines on the pricing results screen in the transactions.
The rest covers the determination of the net price (price excluding any kind of tax), e.g. taking into
account discounts which should not have impact on Nota Fiscal.
If using CBT use the red entries, id using the classical procedure, ignore the red entries. The step 10
may only be included whether with the red or the black entry.
The entries in dark blue are due to withholding tax lax change MP135. Examples for other procedures
(like RVXBRE etc.) are not given, since the changes are the same.
Table 10-71: Retrieval of transaction data in the calculation procedure

Condition-Based Tax Calculation in R/3 For Brazil

93

SAP Online Help


Step

Cnt
r

CTyp

001

4/25/2014
Description

From

To

Req
t

Stat

**** Zero ****

000

000

000

Prt

AltCTy

AltCB
V

000

000

010

ZPB0

Price w/o Taxes

000

000

002

000

000

010

ZPB1

Price+ISS

000

000

002

000

000

010

ZPB2

Price+PIS+COF

000

000

002

000

000

010

ZPB3

Price+ISS+PIS+COF

000

000

002

000

000

PR00

Price

000

000

002

000

000

001

000

000

000

000

Discount

000

000

002

000

000

Net Base

000

000

000

000

000

010
045
050

RB00

199

ActKy

10.7.2 Customizing Data Retrieval


In the next section, the tax Customizing data (rates, laws, and other flags) are read from the condition
database. The access is done based on the actual values in the communication structures KOMP and
KOMK and is controlled by the access sequences assigned to the condition types.
Table 10-72: Retrieval of tax Customizing data in the calculation procedure
Step

CTyp

Description

From

To

Req
t

Stat

AltCTy

AltCB
V

200

DICM

Devido ICMS

000

000

000

000

000

201

ICVA

ICMS Tax Rate

000

000

000

000

160

202

ICBS

ICMS Tax Base

000

000

000

000

160

ICOB

BR: ICMS other base

000

000

000

000

160

204

IC0X

BR:ICMS 0 exempt

000

000

000

000

160

205

I100

BR: ICMS Convnio


100

000

000

000

000

160

206

ICLW

BR: ICMS Law

000

000

000

000

160

207

ISIC

ICMS Rate SF=ST

000

000

000

000

160

208

ISTD

ICMS Rate for S.T

000

000

000

000

160

209

ICXC

BR Cust ICMS Exempt

000

000

000

000

160

210

DIZF

Zona Franca

000

000

000

000

160

220

DICF

Devido ICMS Freight

000

000

000

000

160

221

ICFR

BR: ICMS on freight

000

000

000

000

160

230

DISI

Devido ICMS s/IPI

000

000

000

000

160

240

DIPI

Devido IPI

000

000

000

000

160

241

IPVA

IPI Tax Rate

000

000

000

000

160

242

IPBS

IPI Tax Base

000

000

000

000

160

243

IPOB

BR: IPI other base

000

000

000

000

160

244

IPIP

BR: IPI Pauta

000

000

000

000

160

245

IP0X

BR: IPI 0 exempt

000

000

000

000

160

246

IPLW

BR: IPI Law

000

000

000

000

160

247

IPXC

BR Cust IPI Exempt

000

000

000

000

160

203

Cnt
r

Condition-Based Tax Calculation in R/3 For Brazil

ActKy

94

SAP Online Help


Step

Cnt
r

4/25/2014

250

DCOF

COFINS Due

160

251

BCO1

COFINS Rate

160

252

BCO2

COFINS Base

160

253

BCOP

COFINS Pauta Amount

255

DPIS

PIS Due

160

256

BPI1

PIS Rate

160

257

BPI2

PIS Base

160

258

BPIP

PIS Pauta Amount

260

DISS

Devido ISS

ISS New 2004

To

Stat

AltCTy

AltCB
V

Description

265

From

Req
t

CTyp

ActKy

160

266

ISVB

ISS Rate at Prov.

160

267

ISVC

ISS Base at Prov.

160

268

ISVD

ISS Law at Prov.

160

269

ISVE

ISS Ins.Cal at Prov.

160

270

ISVF

ISS Taxloc at Prov.

160

271

ISVG

ISS WHT at Prov.

160

272

ISVH

ISS Min WHT at Prov.

160

273

ISVN

ISS Rate at Serv.

160

274

ISVO

ISS Base at Serv.

160

275

ISVP

ISS Law at Serv.

160

276

ISVQ

ISS Ins.Cal at Serv.

160

277

ISVR

ISS Taxloc:1=PR,2=SR

160

278

ISVS

ISS WHT at Serv.

160

279

ISVT

ISS Min WHT at Serv.

160

280

DSUB

Devido Sub Trib

000

000

000

000

160

281

ISTS

Subtrib Surcharge

000

000

000

000

160

282

ISTT

BR: Sub.Trib SurType

000

000

000

000

160

283

ISTM

BR: Sub.Trib MinPric

000

000

000

000

160

284

ISTF

R: Sub.Trib FixPric

000

000

000

000

160

285

ISTB

Sub. Trib Base Value

000

000

000

000

160

286

IST2

BR: Sub.Trib 2

000

000

000

000

160

287

ISTC

Subtrib. base reduct

000

000

000

000

160

288

ISTN

Subtrib.Minpr.Factor

000

000

000

000

160

289

ISTI

S.T. Minp.Bef.Surch.

000

000

000

000

160

290

DSUF

Devido SubTribFreight

000

000

000

000

160

10.7.3 Tax Calculation on net amount (Step 1)


After all data are retrieved that are necessary to calculate the taxes, the tax calculation is performed
by processing the condition value formula 320 which is discussed in section 6.

Condition-Based Tax Calculation in R/3 For Brazil

95

SAP Online Help

4/25/2014

Table 10-73: Call to tax calculation in the calculation procedure


Step

CTyp

Description

From

To

Req
t

300

ICMI

Price+Tax (for NF)

000

000

002

Stat

Prt
X

AltCTy

AltCB
V

ActKy

320

002

ERL

10.7.4 Nota Fiscal relevant modifications to the base price including ICMS
In this part, the price including ICMS which results from the first step of the calculation amount can be
used to apply conditions that modify this amount, e.g. Nota Fiscal relevant discounts, freight,
insurance or other expenses. Since these conditions are not really part of the tax calculation, but are
specific to individual requirements, the section given below must be seen as an example only. The
step range foreseen for these kinds of conditions is between 301 and 599.
Table 10-74: Call to tax calculation in the calculation procedure
Step

Cntr

Ctyp

310

Description

Fro
m

**** Modify Base ****

001

320

K004

Material

000

321

K007

Customer

000

322

K005

Customer/Material

000

400

KF00

Freight

000

To
00
0
00
0
00
0
00
0
00
0

Req
t

Sta
t

000

Pr
t

AltCT
y

AltCB
V

ActK
y

000

000

002

000

000

ERS

002

000

000

ERS

002

000

000

ERS

002

000

000

ERF

10.7.5 Tax recalculation on the modified amount including ICMS (Step 2)


The modification amounts that have been applied in the previous part require a recalculation of the
taxes, this time on the modified gross amount

Table 10-75: Call to tax calculation in the calculation procedure


Step

Cnt
r

600

CTyp

Description

From

To

IBRX

Brazil tax calc.

300

599

Req
t
002

Stat
X

Prt

AltCTy
320

AltCB
V
002

ActKy

10.7.6 Results of Tax Calculation


The results of the tax calculation are retrieved in the next section of the calculation procedure. For
each value, a condition type is defined that serves to indicate the result in the pricing procedure results
table. For these new condition types, corresponding internal codes are defined which are used in the
coding to transfer the tax results back to the calculation procedure. This coding is processed in the call
to the condition value formula 320 as well (see section 6).
The condition types and internal codes are listed in sections and 10.7, respectively.
Table 10-76: Results of tax calculation in the calculation procedure
CTyp

Description

Fro
m

To

Reqt

610

BX10

BR ICMS Normal
Base

000

000

000

612

BX11

BR ICMS Exclude
Base

000

000

614

BX12

BR ICMS Other

000

000

Step

Cntr

Condition-Based Tax Calculation in R/3 For Brazil

M Sta
t

AltCT
y

AltCB
V

320

000

000

320

000

000

320

000

ActK
y

96

SAP Online Help


Step

Cntr

CTyp

4/25/2014
Description

Fro
m

To

Reqt

M Sta
t

AltCT
y

AltCB
V

ActK
y

320

000

MW2

320

000

MWS

320

000

320

000

Base
616

BX13

BR ICMS Amount

000

000

000

617

BXZF

BR ICMS Zona
Franca

000

000

000

618

BX14

BR ICMS Freight
Base

000

000

000

620

BX15

BR ICMS Freight
Amnt

000

000

000

622

BX16

BR ICMS Rate

000

000

000

320

000

624

BX20

BR IPI Normal
Base

000

000

000

320

000

626

BX21

BR IPI Exclude
Base

000

000

000

320

000

628

BX22

BR IPI Other Base

000

000

000

320

000

630

BX23

BR IPI Amount

000

000

000

320

000

636

BX40

BR SubTrib Base

000

000

000

320

000

638

BX41

BR SubTrib
Amount

000

000

000

320

000

640

BX42

BR SubTrib Fr.
Base

000

000

000

320

000

642

BX43

BR SubTrib Fr.
Amnt

000

000

000

320

000

644

BX44

BRSubTrib NF
Rate

000

000

000

320

000

645

BX45

BRSubTrib
Basered1

000

000

000

320

000

646

BX46

BRSubTrib
Basered2

000

000

000

320

000

647

BX50

BR ISS Base

000

000

000

320

000

648

BX51

BR ISS Amount

000

000

000

320

000

650

BXPA

BR IPI Pauta
Amount

000

000

000

320

000

652

BX60

BR ISS Base Prov

320

653

BX61

BR ISS ExBase
Prov

320

654

BX64

BR ISS WT Base
Prov

320

655

BX65

BR ISS WT ExBas
Prov

320

656

BX6A

BR ISS Base Serv

320

657

BX6B

BR ISS ExBase
Serv

320

658

BX6E

BR ISS WT Base
Serv

320

659

BX6F

BR ISS WT ExBas
Serv

320

Condition-Based Tax Calculation in R/3 For Brazil

MW3

MW1

MW3

MW
3

MW
4

97

SAP Online Help


Step

Cntr

4/25/2014
Fro
m

Reqt

AltCT
y

AltCB
V
320

Description

660

BX51

BR ISS Amount

661

BX62

BR ISS Amount
Prov

320

662

BX63

BR ISS WTAmount
Prov

320

663

BX6C

BR ISS Amount
Serv

320

664

BX6D

BR ISS WTAmount
Serv

320

665

BX6O

BR ISS offset

666

BX70

BR COFINS Base

320

667

BX71

BR COFINS Excl.
Base

320

668

BX72

BR COFINS
Amount

669

BX7P

BR COFINS Pauta
Amt.

672

BX7O

BR COFINS offset

675

BX80

677

660

To

M Sta
t
1

CTyp

664

320
X

320

BR PIS Base

320

BX81

BR PIS Excl. Base

320

679

BX82

BR PIS Amount

680

BX8P

BR PIS Pauta Amt.

683

BX8O

BR PIS offset

668

668

320
X

679

ActK
y

679

320

10.7.7 Tax Code Conditions


The last section of the tax calculation procedure contains the tax code conditions, i.e. the conditions
that you activate (100%) or deactivate (no record) by customizing the tax codes for the MM/FI
calculation procedure. In the SD procedure they are present only to provide a counterpart, however
they act as a dummy. The true postings are being done directly by the tax result conditions of the
previous section.
The conditions ICMO and ISSO are the known ICMS ans ISS offset conditions.
The part between step 730 and 998 can be used for additional conditions, e.g. cash discount or
rounding difference conditions.
Table 10-77: Tax code conditions in the calculation procedure
Description

From

To

Req
t

Stat

AltCTy

AltCB
V

700

**** Tax Code Conditions ****

001

000

000

000

000

702

Tax Code Conditions:

001

000

000

000

000

Step

Cnt
r

CTyp

704

IPI3

IPI from SD

001

000

000

000

000

706

ICM3

ICMS from SD

001

000

000

000

000

708

ISS3

Sub.Trib. from SD

001

000

000

000

000

710

ICZF

ISS from SD

001

000

000

000

000

Condition-Based Tax Calculation in R/3 For Brazil

ActKy

98

SAP Online Help


CTyp

Description

From

To

Req
t

712

IFR3

ICMS Disc. Zona Fr.

001

000

714

IFS3

ICMS on freight SD

001

000

Step

Cnt
r

4/25/2014

715

ISSA

ISS at Provider
not defined

715

ISSB

715

715

AltCB
V

000

000

000

000

000

000

ISS WHT at Provider Cond


type not defined

ISSC

ISS WHT Off. Prov. Cond


type not defined

ISSD

ISS WHT Again Prov. Cond


type not defined

715

ISSE

ISS at Serv.Loc. Cond type


not defined

715

ISSF

ISS WHT at Serv.Loc. Cond


type not defined

715

ISSG

ISS WHT Off. SrvLoc Cond


type not defined

715

ISSH

ISS WHT Again SrvLoc


Cond type not defined

719

Cond type

AltCTy

Stat

Total Tax

702

718
616

000

000

164

650

000

000

000

720

ICMO

ICMS ST freight SD

001

720

ICMO

ICMS offset

616

730

ISSO

ICMS offset

001

720

ICMO

ICMS offset

616

740

DIFF

Rounding Off

ActKy

13

16

750

800

SKTO

Cash Discount

810

VPRS

Cost

999

BI00

Dummy Non-Statistic.

899

WITHHOLDING TAXES ON
GROSS

001
1

000

000

X
B

000

000
X

900

WGEC

BR General WHT Code


Cond type not defined

901

WPIC

BR PIS WHT Code

902

WCOC

BR COFINS WHT Code

903

WCSC

BR CSLL WHT Code

904

WIRC

BR IR WHT Code

905

WISC

BR ISS WHT Code

906

DWHT

WHT Due

910

BXWT

BR WHT Base Amount

915

BW01

WHT Coll.Code Gen.

916

BW02

WHT Rate Gen.

920

BW11

WHT Coll.Code PIS

921

BW12

WHT Rate PIS

Condition-Based Tax Calculation in R/3 For Brazil

99

SAP Online Help


Cnt
r

Step

4/25/2014

CTyp

Description

From

925

BW21

WHT Coll.Code COFINS

926

BW22

WHT Rate COFINS

930

BW31

WHT Coll.Code CSLL

931

BW32

WHT Rate CSLL

935

BW41

WHT Coll.Code IR

936

BW42

WHT Rate IR

960

BGEZ

BR General WHT off

916

965

BPSZ

BR PIS WHT Offset

921

970

BCOZ

BR COFINS WHT offset

926

975

BCSZ

BR CSLL WHT offset

931

980

BIRZ

BR IR WHT offset

936

999

BI00

Dummy for Tax

To

Req
t

Stat

AltCTy

AltCB
V

ActKy

In Doku PIS/ COFINS so enthalten


The SD pricing procedure below is the new price supplement procedure RVABR2 which is introduced
for the optional new price conditions. It can be configured in the following way:
Table 10-78:
St

CTyp

Description

10

ZPB0

Price w/o Taxes

10

ZPB1

Price+ISS

10

ZPB2

Price+PIS+COF

10

ZPB3

Price+ISS+PIS+COF

40

RA00

% Discount from Net

40

RB00

Discount (Value)

40

RC00

Quantity Discount

40

RD00

Weight Discount

Fr
o

To

Req

A.
C

A.B
.

Act.K

10.8 Internal Condition Codes


Table 10-79: Internal condition codes
Internal TC Code
Description

TaxGrp

CALCULATE_INCL_2ND

Calculate 2nd pass including ICMS

CALCULATE_TAX

Marks line where tax calculation is called

CALLER_PO

Check Caller = PO

COFINSBASE

COFINS Tax Base

COFI

COFINSPAUTA

COFINS Pauta Rate

COFI

COFINSRATE

COFINS Tax Rate

COFI

FREIGHTSUBTRIB

Sum of freight amounts relevant for SubTrib

Condition-Based Tax Calculation in R/3 For Brazil

100

SAP Online Help

4/25/2014

Internal TC Code

Description

TaxGrp

ICMSBASE

ICMS Reduced Base Rate

ICMS

ICMSCOMPBASE

ICMS Complement, Tax Base

ICMSCOMPEXEMPT

ICMS Complement, Tax Exemption

ICMSCONV100

ICMS Code: Convnio 100

ICMSCUSTEXEMPT

ICMS exempt Customer

ICMSDISCOUNT

ICMS Discount for Tax Free Zones

ICMSFREIGHT

ICMS on Freight

ICMSFREIGHT_INTRA

ICMS on Freight Rate SF=ST

ICMSLAW

ICMS Tax Law

ICMSNULLEXEMPT

ICMS Base in Excluded Base, If Not ICMS-Relevant

ICMSOTHER

ICMS Code: Other Base

ICMS

ICMSRATE

ICMS Tax Rate

ICMS

ICMSRATE_INTRA

ICMS Rate SF=ST

ICMSSUBTRIB

ICMS Exception Rate for SubTrib

ICST

IPIBASE

IPI Reduced-Base Rate

IPI

IPIBASEMOD

Sum of discounts/surcharges not relevant for IPI base

IPICUSTEXEMPT

IPI exempt Customer

IPILAW

IPI Tax Law

IPINULLEXEMPT

IPI Base in Excluded Base, If Not IPI-Relevant

IPIOTHER

IPI Code: Other Base

IPI

IPIPAUTA

IPI Pauta Rate

IPI

IPIRATE

IPI Tax Rate

IPI

ISSBASE_PR

ISS Base at Provider

ISS

ISSBASE_SE

ISS Base at Service Loc.

ISSLAW_PR

ISS Law at Provider

ISSLAW_SE

ISS Law at Service Loc.

ISSMINVALWT_PR

ISS Minimum Value For Withholding Tax at Provider

ISSMINVALWT_SE

ISS Minimum Value For Withholding Tax at Service Loc.

ISSRATE

ISS Tax Rate

ISS

ISSRATE_PR

ISS Rate at Provider

ISS

ISSRATE_SE

ISS Rate at Service Loc.

ISSTAXRELLOC_PR

ISS Tax-Relevant Location at Provider

ISSTAXRELLOC_SE

ISS Tax-Relevant Location at Service Loc.

ISSWITHHOLD_PR

ISS Indicator: Withholding Tax at Provider

ISSWITHHOLD_SE

ISS Indicator: Withholding Tax at Service Loc.

Condition-Based Tax Calculation in R/3 For Brazil

ICMS

ICMS

ICMS

IPI

ISS

ISS

ISS

ISS

101

SAP Online Help

4/25/2014

Internal TC Code

Description

NF_COFINS_AMOUNT

Result of Tax Calculation: COFINS Normal Tax Amount

NF_COFINS_BASE

Result of Tax Calculation: COFINS Base Amount

NF_COFINS_EBAS

Result of Tax Calculation: COFINS Exclude Base Amount

NF_COFINS_OFFSET

Result of tax calc.: COFINS Offset due to tax incl. in price

NF_COFINS_PAUTA_RATE

Result of tax calc.: COFINS Pauta rate

NF_ICMS_AMOUNT

Result of tax calc.: ICMS amount

NF_ICMS_COMP_AMOUNT

Result of tax calc.: ICMS complement amount

NF_ICMS_COMP_BASE

Result of tax calc.: ICMS complement base amount

NF_ICMS_COMP_RATE

Result of tax calc.: ICMS complement rate

NF_ICMS_EBAS

Result of tax calc.: ICMS exclude base

NF_ICMS_FREIGHT_AMOUNT

Result of tax calc.: ICMS on freight amount

NF_ICMS_FREIGHT_BASE

Result of tax calc.: ICMS on freight base amount

NF_ICMS_NBAS

Result of tax calc.: ICMS normal base

NF_ICMS_OBAS

Result of tax calc.: ICMS other base

NF_ICMS_RATE

Result of tax calc.: ICMS rate (normal/freight/S.T.)

NF_ICMS_ZONAFRANCA

Result of tax calc.: ICMS Zona Franca Discount

NF_IPI_AMOUNT

Result of tax calc.: IPI amount

NF_IPI_EBAS

Result of tax calc.: IPI exclude base

NF_IPI_NBAS

Result of tax calc.: IPI normal base

NF_IPI_OBAS

Result of tax calc.: IPI other base

NF_IPI_OFFSET_AMOUNT

Result of tax calc.: IPI offset amount for IPI split vendor

NF_IPI_OFFSET_BASE

Result of tax calc.: IPI offset base for IPI split vendor

NF_IPI_PAUTA_RATE

Result of tax calc.: IPI Pauta rate

NF_ISS_AMOUNT

Result of tax calc.: ISS amount

NF_ISS_BASE

Result of tax calc.: ISS base amount

NF_ISS_AMOUNT_PROV

Result of tax calc.: ISS amount at location of provider

NF_ISS_AMOUNT_SERV

Result of tax calc.: ISS amount at location of service

NF_ISS_EBAS_PROV

Result of tax calc.: ISS excl. base at location of provider

NF_ISS_EBAS_SERV

Result of tax calc.: ISS excl. base at location of service

NF_ISS_LAW

Result of tax calc.: ISS Law

NF_ISS_NBAS_PROV

Result of tax calc.: ISS normal base at location of provider

NF_ISS_NBAS_SERV

Result of tax calc.: ISS normal base at location of service

NF_ISS_OFFSETS

Result of tax calc.: ISS Offset due to tax included in price

NF_ISS_WTAMOUNT_PROV

Result of tax calc.: ISS WT amount at location of provider

NF_ISS_WTAMOUNT_SERV

Result of tax calc.: ISS WT amount at location of service

Condition-Based Tax Calculation in R/3 For Brazil

TaxGrp

102

SAP Online Help

4/25/2014

Internal TC Code

Description

NF_ISS_WT_EBAS_PROV

Result of tax calc.: ISS WT excl. base at loc. of provider

NF_ISS_WT_EBAS_SERV

Result of tax calc.: ISS WT excl. base at loc. of service

NF_ISS_WT_NBAS_PROV

Result of tax calc.: ISS WT normal base at loc. of provider

NF_ISS_WT_NBAS_SERV

Result of tax calc.: ISS WT normal base at loc. of service

NF_PIS_AMOUNT

Result of Tax Calculation: PIS Normal Tax Amount

NF_PIS_BASE

Result of Tax Calculation: PIS Base Amount

NF_PIS_EBAS

Result of Tax Calculation: PIS Exclude Base Amount

NF_PIS_OFFSET

Result of tax calc.: PIS Offset due to tax incl. in price

NF_PIS_PAUTA_RATE

Result of tax calc.: PIS Pauta rate

NF_SUBTRIB_AMOUNT

Result of tax calc.: Sub.Trib. amount

NF_SUBTRIB_BASE

Result of tax calc.: Sub.Trib. base amount

NF_SUBTRIB_BASERED1

Federal base reduction Rate for Subtrib

NF_SUBTRIB_BASERED2

State Base reduction Rate for Subtrib

NF_SUBTRIB_NFRATE

Result of tax calc.: Sub.Trib. rate on nota fiscal

NF_SUB_FREIGHT_AMOUNT

Result of tax calc.: Sub.Trib. on freight amount

NF_SUB_FREIGHT_BASE

Result of tax calc.: Sub.Trib. on freight base amount

PISBASE

PIS Tax Base

PIS

PISPAUTA

PIS Pauta Rate

PIS

PISRATE

PIS Tax Rate

PIS

PO_DISCOUNT

Discount from PO

TaxGrp

PO_FREIGHT

Freight from PO

PO_SUBTRIBBASE

Sum of discounts/surcharges modifying SubTrib base

SUBTRIBBASE1

Substituio Tributria: Reduced Base 1

ICST

SUBTRIBBASE2

Substituio Tributria: Reduced Base 2

ICST

SUBTRIBFIXPRICE

Substituio Tributria: Fixed Price

ICST

SUBTRIBICMS

Substituio Tributria: ICMS Reduction

ICST

SUBTRIBMINFACTOR

Substituio Tributria: Minimum Price Factor

ICST

SUBTRIBMINPRICE

Substituio Tributria: Minimum Price

ICST

SUBTRIBSURCHARGE

Substituio Tributria: Surcharge Rate

ICST

SUBTRIBSURCHIN

Substituio Tributria: Compare Minprice before Surcharge ICST

SUBTRIBSURTYPE

Substituio Tributria: Calculation Rule

TAXFREEREGION

Tax Free Region Indicator (Zona Franca)

TXSDCICMS

SD Tax Code: Calculate ICMS

TXSDCICMSFREIGHT

SD Tax Code: Calculate ICMS on Freight

TXSDCINDUS

SD Tax Code: Material Usage Indicator

Condition-Based Tax Calculation in R/3 For Brazil

ICST

103

SAP Online Help

4/25/2014

Internal TC Code

Description

TaxGrp

TXSDCIPI

SD Tax Code: Calculate IPI

TXSDCISS

SD Tax Code: Calculate ISS

TXSDCSUBTRIB

SD Tax Code: Calculate Substituio Tributria

TXSDCSUBTRIBFREIGHT

SD Tax Code: Calculate Substituio Tributria on Freight

Changes due t0 MP 135


Internal TC Code

Description

TaxGrp

COFINSBASE

COFINS Tax Base

COFI

COFINSPAUTA

COFINS Pauta Rate

COFI

COFINSRATE

COFINS Tax Rate

COFI

ISSBASE_PR

ISS Base at Provider

ISS

ISSBASE_SE

ISS Base at Service Loc.

ISSLAW_PR

ISS Law at Provider

ISSLAW_SE

ISS Law at Service Loc.

ISSMINVALWT_PR

ISS Minimum Value For Withholding Tax at Provider

ISSMINVALWT_SE

ISS Minimum Value For Withholding Tax at Service Loc.

ISSRATE_PR

ISS Rate at Provider

ISSRATE_SE

ISS Rate at Service Loc.

ISSTAXRELLOC_PR

ISS Tax-Relevant Location at Provider

ISSTAXRELLOC_SE

ISS Tax-Relevant Location at Service Loc.

ISSWITHHOLD_PR

ISS Indicator: Withholding Tax at Provider

ISSWITHHOLD_SE

ISS Indicator: Withholding Tax at Service Loc.

NF_COFINS_AMOUNT

Result of Tax Calculation: COFINS Normal Tax Amount

NF_COFINS_BASE

Result of Tax Calculation: COFINS Base Amount

NF_COFINS_EBAS

Result of Tax Calculation: COFINS Exclude Base Amount

NF_COFINS_OFFSET

Result of tax calc.: COFINS Offset due to tax incl. in price

NF_COFINS_PAUTA_RATE

Result of tax calc.: COFINS Pauta rate

NF_ISS_AMOUNT_PROV

Result of tax calc.: ISS amount at location of provider

NF_ISS_AMOUNT_SERV

Result of tax calc.: ISS amount at location of service

NF_ISS_EBAS_PROV

Result of tax calc.: ISS excl. base at location of provider

NF_ISS_EBAS_SERV

Result of tax calc.: ISS excl. base at location of service

NF_ISS_LAW

Result of tax calc.: ISS Law

NF_ISS_NBAS_PROV

Result of tax calc.: ISS normal base at location of provider

NF_ISS_NBAS_SERV

Result of tax calc.: ISS normal base at location of service

NF_ISS_OFFSETS

Result of tax calc.: ISS Offset due to tax included in price

NF_ISS_WTAMOUNT_PROV

Result of tax calc.: ISS WT amount at location of provider

NF_ISS_WTAMOUNT_SERV

Result of tax calc.: ISS WT amount at location of service

NF_ISS_WT_EBAS_PROV

Result of tax calc.: ISS WT excl. base at loc. of provider

NF_ISS_WT_EBAS_SERV

Result of tax calc.: ISS WT excl. base at loc. of service

Condition-Based Tax Calculation in R/3 For Brazil

ISS

ISS

ISS

ISS

ISS

104

SAP Online Help

4/25/2014

Internal TC Code

Description

TaxGrp

NF_ISS_WT_NBAS_PROV

Result of tax calc.: ISS WT normal base at loc. of provider

NF_ISS_WT_NBAS_SERV

Result of tax calc.: ISS WT normal base at loc. of service

NF_PIS_AMOUNT

Result of Tax Calculation: PIS Normal Tax Amount

NF_PIS_BASE

Result of Tax Calculation: PIS Base Amount

NF_PIS_EBAS

Result of Tax Calculation: PIS Exclude Base Amount

NF_PIS_OFFSET

Result of tax calc.: PIS Offset due to tax incl. in price

NF_PIS_PAUTA_RATE

Result of tax calc.: PIS Pauta rate

PISBASE

PIS Tax Base

PIS

PISPAUTA

PIS Pauta Rate

PIS

PISRATE

PIS Tax Rate

PIS

TXSDCCOFINS

Calculate COFINS

TXSDCPIS

Calculate PIS

TXSDCWHT

Calculate Withholding Taxes

WHTCOLL_COFINS

Official Collection Code - COFINS

WHT

WHTCOLL_CSLL

Official Collection Code - CSLL

WHT

WHTCOLL_GEN

Official Collection Code - General

WHT

WHTCOLL_IR

Official Collection Code IR

WHT

WHTCOLL_PIS

Official Collection Code PIS

WHT

WHTRATE_COFINS

COFINS Withholding Tax Rate

WHT

WHTRATE_CSLL

CSLL Withholding Tax Rate

WHT

WHTRATE_GEN

General Withholding Tax Rate

WHT

WHTRATE_IR

IR Withholding Tax Rate

WHT

WHTRATE_PIS

PIS Withholding Tax Rate

WHT

10.9 Assignment of Internal Codes to Condition Types


Table 10-80: Assignment of condition types to internal codes
Internal TC Code

Ap
p

CTyp

CALCULATE_INCL_2ND

IBRX

CALCULATE_TAX

TX

BX01

CALCULATE_TAX

ICMI

CALLER_PO

TX

BXPO

COFINSBASE

TX

BCO2

COFINSBASE

BCO2

COFINSPAUTA

TX

BCOP

COFINSPAUTA

BCOP

COFINSRATE

TX

BCO1

COFINSRATE

BCO1

ISSBASE_PR

TX

BIS2

Condition-Based Tax Calculation in R/3 For Brazil

105

SAP Online Help

4/25/2014

ICMSBASE

TX

BIC1

ICMSBASE

ICBS

ICMSCOMPBASE

TX

BCI1

ICMSCOMPBASE

ICCB

ICMSCOMPEXEMPT

TX

BCI2

ICMSCOMPEXEMPT

ICCX

ICMSCONV100

TX

B100

ICMSCONV100

I100

ICMSCUSTEXEMPT

ICXC

ICMSDISCOUNT

TX

ICZF

ICMSDISCOUNT

IDZF

ICMSFREIGHT

TX

BIF0

ICMSFREIGHT

ICFR

ICMSFREIGHT_INTRA

TX

BIFH

ICMSLAW

TX

BLIC

ICMSLAW

ICLW

ICMSNULLEXEMPT

TX

BICX

ICMSNULLEXEMPT

IC0X

ICMSOTHER

TX

BIC2

ICMSOTHER

ICOB

ICMSRATE

TX

BIC0

ICMSRATE

ICVA

ICMSRATE_INTRA

TX

BICH

ICMSRATE_INTRA

ISIC

ICMSSUBTRIB

TX

BICS

ICMSSUBTRIB

ISTD

IPIBASE

TX

BIP1

IPIBASE

IPBS

IPICUSTEXEMPT

IPXC

IPILAW

TX

BLIP

IPILAW

IPLW

IPINULLEXEMPT

TX

BIPX

IPINULLEXEMPT

IP0X

IPIOTHER

TX

BIP2

IPIOTHER

IPOB

IPIPAUTA

TX

BIPP

IPIPAUTA

IPIP

IPIRATE

TX

BIP0

IPIRATE

IPVA

IPIRATE_MM

TX

IPI3

Condition-Based Tax Calculation in R/3 For Brazil

106

SAP Online Help

4/25/2014

ISSBASE_PR

ISVC

ISSBASE_SE

TX

BISB

ISSBASE_SE

ISVO

ISSLAW_PR

TX

BIS3

ISSLAW_PR

ISVD

ISSLAW_SE

TX

BISC

ISSLAW_SE

ISVP

ISSMINVALWT_PR

TX

BIS7

ISSMINVALWT_PR

ISVH

ISSMINVALWT_SE

TX

BISG

ISSMINVALWT_SE

ISVT

ISSRATE

TX

BIS0

ISSRATE

ISVA

ISSRATE_PR

TX

BIS1

ISSRATE_PR

ISVB

ISSRATE_SE

TX

BISA

ISSRATE_SE

ISVN

ISSTAXRELLOC_PR

TX

BIS5

ISSTAXRELLOC_PR

ISVF

ISSTAXRELLOC_SE

TX

BISE

ISSTAXRELLOC_SE

ISVR

ISSWITHHOLD_PR

TX

BIS6

ISSWITHHOLD_PR

ISVG

ISSWITHHOLD_SE

TX

BISF

ISSWITHHOLD_SE

ISVS

NF_COFINS_AMOUNT

TX

BX72

NF_COFINS_AMOUNT

BX72

NF_COFINS_BASE

TX

BX70

NF_COFINS_BASE

BX70

NF_COFINS_EBAS

TX

BX71

NF_COFINS_EBAS

BX71

NF_COFINS_OFFSET

TX

BX7O

NF_COFINS_OFFSET

BX7O

NF_COFINS_PAUTA_RATE

TX

BX7P

NF_COFINS_PAUTA_RATE

BX7P

NF_ICMS_AMOUNT

TX

BX13

NF_ICMS_AMOUNT

BX13

NF_ICMS_COMP_AMOUNT

TX

BX31

NF_ICMS_COMP_BASE

TX

BX30

NF_ICMS_COMP_RATE

TX

BX32

Condition-Based Tax Calculation in R/3 For Brazil

107

SAP Online Help

4/25/2014

NF_ICMS_EBAS

TX

BX11

NF_ICMS_EBAS

BX11

NF_ICMS_FREIGHT_AMOUNT

TX

BX15

NF_ICMS_FREIGHT_AMOUNT

BX15

NF_ICMS_FREIGHT_BASE

TX

BX14

NF_ICMS_FREIGHT_BASE

BX14

NF_ICMS_NBAS

TX

BX10

NF_ICMS_NBAS

BX10

NF_ICMS_OBAS

TX

BX12

NF_ICMS_OBAS

BX12

NF_ICMS_RATE

TX

BX16

NF_ICMS_RATE

BX16

NF_ICMS_ZONAFRANCA

BXZF

NF_IPI_AMOUNT

TX

BX23

NF_IPI_AMOUNT

BX23

NF_IPI_EBAS

TX

BX21

NF_IPI_EBAS

BX21

NF_IPI_NBAS

TX

BX20

NF_IPI_NBAS

BX20

NF_IPI_OBAS

TX

BX22

NF_IPI_OBAS

BX22

NF_IPI_OFFSET_AMOUNT

TX

BX25

NF_IPI_OFFSET_BASE

TX

BX24

NF_IPI_PAUTA_RATE

TX

BXPA

NF_IPI_PAUTA_RATE

BXPA

NF_ISS_AMOUNT

TX

BX51

NF_ISS_AMOUNT

BX51

NF_ISS_AMOUNT_PROV

TX

BX62

NF_ISS_AMOUNT_PROV

BX62

NF_ISS_AMOUNT_SERV

TX

BX6C

NF_ISS_AMOUNT_SERV

BX6C

NF_ISS_BASE

TX

BX50

NF_ISS_BASE

BX50

NF_ISS_EBAS_PROV

TX

BX61

NF_ISS_EBAS_PROV

BX61

NF_ISS_EBAS_SERV

TX

BX6B

NF_ISS_EBAS_SERV

BX6B

NF_ISS_NBAS_PROV

TX

BX60

NF_ISS_NBAS_PROV

BX60

NF_ISS_NBAS_SERV

TX

BX6A

Condition-Based Tax Calculation in R/3 For Brazil

108

SAP Online Help

4/25/2014

NF_ISS_NBAS_SERV

BX6A

NF_ISS_OFFSETS

TX

BX6O

NF_ISS_OFFSETS

BX6O

NF_ISS_WTAMOUNT_PROV

TX

BX63

NF_ISS_WTAMOUNT_PROV

BX63

NF_ISS_WTAMOUNT_SERV

TX

BX6D

NF_ISS_WTAMOUNT_SERV

BX6D

NF_ISS_WT_EBAS_PROV

TX

BX65

NF_ISS_WT_EBAS_PROV

BX65

NF_ISS_WT_EBAS_SERV

TX

BX6F

NF_ISS_WT_EBAS_SERV

BX6F

NF_ISS_WT_NBAS_PROV

TX

BX64

NF_ISS_WT_NBAS_PROV

BX64

NF_ISS_WT_NBAS_SERV

TX

BX6E

NF_ISS_WT_NBAS_SERV

BX6E

NF_PIS_AMOUNT

TX

BX82

NF_PIS_AMOUNT

BX82

NF_PIS_BASE

TX

BX80

NF_PIS_BASE

BX80

NF_PIS_EBAS

TX

BX81

NF_PIS_EBAS

BX81

NF_PIS_OFFSET

TX

BX8O

NF_PIS_OFFSET

BX8O

NF_PIS_PAUTA_RATE

TX

BX8P

NF_PIS_PAUTA_RATE

BX8P

NF_SUBTRIB_AMOUNT

TX

BX41

NF_SUBTRIB_AMOUNT

BX41

NF_SUBTRIB_BASE

TX

BX40

NF_SUBTRIB_BASE

BX40

NF_SUBTRIB_BASERED1

TX

BX45

NF_SUBTRIB_BASERED1

BX45

NF_SUBTRIB_BASERED2

TX

BX46

NF_SUBTRIB_BASERED2

BX46

NF_SUBTRIB_NFRATE

TX

BX44

NF_SUBTRIB_NFRATE

BX44

NF_SUB_FREIGHT_AMOUNT

TX

BX43

NF_SUB_FREIGHT_AMOUNT

BX43

NF_SUB_FREIGHT_BASE

TX

BX42

NF_SUB_FREIGHT_BASE

BX42

PISBASE

TX

BPI2

Condition-Based Tax Calculation in R/3 For Brazil

109

SAP Online Help

4/25/2014

PISBASE

BPI2

PISPAUTA

TX

BPIP

PISPAUTA

BPIP

PISRATE

TX

BPI1

PISRATE

BPI1

PO_DISCOUNT

TX

BDIS

PO_FREIGHT

TX

BFRE

PO_SUBTRIBBASE

TX

BSUB

SUBTRIBBASE1

TX

BST6

SUBTRIBBASE1

ISTB

SUBTRIBBASE2

TX

BST7

SUBTRIBBASE2

IST2

SUBTRIBFIXPRICE

TX

BST3

SUBTRIBFIXPRICE

ISTF

SUBTRIBICMS

TX

BST8

SUBTRIBICMS

ISTC

SUBTRIBMINFACTOR

TX

BSTF

SUBTRIBMINFACTOR

ISTN

SUBTRIBMINPRICE

TX

BST2

SUBTRIBMINPRICE

ISTM

SUBTRIBSURCHARGE

TX

BST0

SUBTRIBSURCHARGE

ISTS

SUBTRIBSURCHIN

TX

BSTI

SUBTRIBSURCHIN

ISTI

SUBTRIBSURTYPE

TX

BST1

SUBTRIBSURTYPE

ISTT

TAXFREEREGION

TX

BIZF

TAXFREEREGION

DIZF

TXSDCICMS

DICM

TXSDCICMSFREIGHT

DICF

TXSDCINDUS

DISI

TXSDCIPI

DIPI

TXSDCISS

DISS

TXSDCCOFINS

DCOF

TXSDCPIS

DPIS

TXSDCSUBTRIB

DSUB

TXSDCSUBTRIBFREIGHT

DSUF

TXSDCWHT

DWHT

WHTCOLL_COFINS

TX

BW21

WHTCOLL_COFINS

BW21

Condition-Based Tax Calculation in R/3 For Brazil

110

SAP Online Help

4/25/2014

WHTCOLL_CSLL

TX

BW31

WHTCOLL_CSLL

BW31

WHTCOLL_GEN

TX

BW01

WHTCOLL_GEN

BW01

WHTCOLL_IR

TX

BW41

WHTCOLL_IR

BW41

WHTCOLL_PIS

TX

BW11

WHTCOLL_PIS

BW11

WHTRATE_COFINS

TX

BW22

WHTRATE_COFINS

BW22

WHTRATE_CSLL

TX

BW32

WHTRATE_CSLL

BW32

WHTRATE_GEN

TX

BW02

WHTRATE_GEN

BW02

WHTRATE_IR

TX

BW42

WHTRATE_IR

BW42

WHTRATE_PIS

TX

BW12

10.10 Assignment of Tax Rate Tables to Condition Tables


Table10-81: Assignment of Brazilian tax tables to condition tables
Table Name
J_1BTAXCODEV
J_1BTREGX
J_1BTXCI1
J_1BTXDEF
J_1BTXIC1
J_1BTXIC2
J_1BTXIC3

J_1BTXCOF

Tax Group

any *
Any

J_1BTXIP1
J_1BTXIP2
J_1BTXIP3

J_1BTXISS

anyError:
Reference
source
not
found
Any
except
country default
( this is table
392)

J_1BTXIS1
J_1BTXIS3

Condition Table
3
394
349
392
382 jetzt 905
382
909
382
346
346
362
346
121
346

601
121

anyError:
Reference
source
not
found

347

SAP does not deliver standard Customizing of dynamic tax exeptions. If you create new tax groups you have to specify a new entry for each group
you use. In SAPs standard concept, the condition table is the same for all tax groups (see section 5.5). However, should you need to follow a
different concept of Customizing access sequences you can specify different condition tables per tax group. We recommend to stay with the
standard concept of one tax group per table.

Condition-Based Tax Calculation in R/3 For Brazil

111

SAP Online Help

4/25/2014

Table Name

Tax Group
Any

J_1BTXPIS
J_1BTXSDC
J_1BTXST1
J_1BTXST2

anyError:
Reference
source
not
found
anyError:
Reference
source
not
found

J_1BTXST3

J_1BTXWITH

Condition Table
346
291
348 912
348 911
348

346

10.11 Definition of Tax Types


Table 10-815: Definition of Brazilian tax types
TxTy
IC1C
IC1O
ICM0
ICM1
ICM2
ICM3
ICM4
ICMF
ICOP
ICOT
ICOX
ICS1
ICS2
ICS3
ICZF
IFR1
IFR3
IFS1
IFS3
IP1C
IP1O
IPI0
IPI1
IPI2
IPI3
IPI4
IRD1
IRD2
IRD3
IRD4
IRD5
IRD6
ISS2
ISS3
ISSO

TxGr
ICMS
ICMS
ICMS
ICMS
ICMS
ICMS
ICMS
ICMS
ICOP
ICOP
ICST
ICST
ICST
ICMS
ICFR
ICFR
ICFS
ICFS
IPI
IPI
IPI
IPI
IPI
IPI
IPI
RBIC
RBIC
RBST
RBST
RBIC
RBST
ISS
ISS
ISS

Description
ICMS Clearing
ICMS Ind. Clear. Off.
ICMS NF zero line
ICMS Deductible
ICMS Non-deductible
ICMS from SD Industralization
ICMS from SD Consumption
ICMS on freight offset
Complement of ICMS
Complement of ICMS
ICMS Complement offset
ICMS Sub.Trib.
ICMS Sub.Trib. Non-deductible
ICMS Sub.Trib. from SD
ICMS Discount Zona Franca
ICMS on freight
ICMS on freight from SD
ICMS Sub.Trib. on freight
ICMS Sub.Trib. on freight SD
IPI clearing
IPI Ind.Clear.Off.
IPI NF zero line
IPI Deductible
IPI Non-deductible
IPI from SD Industralization
IPI from SD Consumption
ICMS Reimbursement
ICMS Reimbur. offset
SUBT Reimbursement
SUBT Reimbur. offset
ICMS Reim.offset NVV
SUBT Reim.offset NVV
ISS from MM
ISS from SD
ISS from MM Offset

Create Entries in J_1BAJ

LPP

X
X
X
X
X
X

---- im QPT 005 nicht enthalten

Table 10-83:
Tax Type

Tax Group

Description

ICN3

COFI

COFINS Normal Tax

ICOA

COFI

COFINS Normal PO/GR

Condition-Based Tax Calculation in R/3 For Brazil

WHT

Offset

112

SAP Online Help

4/25/2014

ICOF

COFI

COFINS Deductible

ICON

COFI

COFINS Normal Tax

ICOO

COFI

COFINS Offset Tax Included

ICOS

COFI

COFINS Normal PO/GR

ICOU

COFI

COFINS COFINS Normal IV NVV

ICOV

COFI

COFINSOffset ICOS/ICOU

ICOW

WHCO

COFINS WHT

ICOZ
ICSW

X
X

COFINS WHT Offset


WHCS

ICSZ

CSLL WHT

CSLL WHT Offset

ICW3

WHCO

COFINS Withholding TaxSD

IGEW

WHT

General WHT

IGEZ

General WHT Offset

IGW3

WHT

General WHT SD

IIRW

WHIR

IR WHT

IIRZ

IR WHT Offset

IPIS

PIS

PIS Deductible

IPS3

PIS

PIS Normal Tax

IPSA

PIS

PIS Normal PO/GR

IPSN

PIS

PIS Normal Tax

IPSO

PIS

PIS Offset Tax Included

IPSS

PIS

PIS Normal PO/GR

IPSU

PIS

PIS Normal IV NVV

IPSV

PIS

PIS Offset IPSS / IPSU

IPSW

WHPI

PIS WHT

IPSZ

X
X

PIS WHT Offset

IPW3

WHPI

PIS WHT SD

IRW3

WHIR

IR Withholding TaxSD

ISA3

ISSP

ISS at Provider SD

ISB3

ISSP

ISS WHT at Provider SD

ISE3

ISSS

ISS at Service Loc SD

ISF3

ISSS

ISS WHT at Service Loc SD

ISSA

ISSP

ISS at Provider

ISSB

ISSP

ISS WHT at Provider

ISSE

ISSS

ISS at Service Loc

ISSF

ISSS

ISS WHT at Service Loc

ISSG

ISSP

ISS Offset

ISW3

WHCS

CSLL Withholding Tax SD

Condition-Based Tax Calculation in R/3 For Brazil

X
X
X

113

SAP Online Help

4/25/2014

10.12 Nota Fiscal Mapping


OSS notes # 906166 and # 1033948 required to solve WHT Code missing in these views.
Table10-84: Mapping of nota fiscal values (all)
TxTy

Tax
Rate

Mapping

IC1C

BX16

ICM0

Pauta
Rate

Mapping

Tax
Amount

Mapping

Tax
Base

Mapping

Ex.
Base

Mapping

Other
Base

Mapping

Value

Value

IC1C

Value

BX10

Value

BX11

Value

BX12

Value

Value

Value

Value

BX11

Value

BX12

Value

Value

ICM1

BX16

Value

Value

ICM1

Value

BX10

Value

BX11

Value

BX12

Value

ICM2

BX16

Value

Value

ICM2

Value

BX10

Value

BX11

Value

BX12

Value

ICM3

BX16

Value

Value

ICM3

Value

BX10

Value

BX11

Value

BX12

Value

ICM4

BX16

Value

Value

ICM4

Value

BX10

Value

BX11

Value

BX12

Value

ICMF

BX16

Value

Value

ICMF

Value

ICOF

BCO1

BCOP

ICOF

BX70

ICON

BCO1

BCOP

ICON

BX70

ICOP

BX32

Value

Value

ICOP

Value

BX30

ICOW

BW22

ICOW

BXWT

ICS1

BX44

Value

Value

ICS1

ICS2

BX44

Value

Value

ICS3

BX44

Value

ICSW

BW32

ICZF

Value

Value

BX71

BX71

Value

Value

Value

Value

Value

Value

BX40

Value

ICS2

Value

Value

Value

BX40

Value

Value

ICS3

Value

Value

Value

BX40

Value

ICSW

BX16

Value

Value

ICZF

Value

Value

Value

Value

IFR1

BIF0

Rate

Value

IFR1

Value

Value

Value

BX14

Value

IFR3

BIF0

Rate

Value

IFR3

Value

Value

Value

BX14

Value

IFS1

BICH

Rate

Value

IFS1

Value

Value

Value

BX42

Value

IFS3

BICH

Rate

Value

IFS3

Value

Value

Value

BX42

Value

IGEW

BW02

IGEW

BXWT

BW01

IIRW

BW42

IIRW

BXWT

BW41

IPIS

BPI1

BPIP

IPIS

BX80

BX81

IPSN

BPI1

BPIP

IPSN

BX80

BX81

IPSW

BW12

IPSW

BXWT

IP1C

BIP0

Rate

Rate

IP1C

Value

BX20

Value

BX21

Value

BX22

Value

Value

BX21

Value

BX22

Value

IPI0

BXPA

Value

Value

Value

Wht
code

BXWT

Value

IPI1

BIP0

Rate

BXPA

Rate

IPI1

Value

BX20

Value

BX21

Value

BX22

Value

IPI2

BIP0

Rate

BXPA

Rate

IPI2

Value

BX20

Value

BX21

Value

BX22

Value

IPI3

BIP0

Rate

BXPA

Rate

IPI3

Value

BX20

Value

BX21

Value

BX22

Value

IPI4

BIP0

Rate

BXPA

Rate

IPI4

Value

Value

BX21

Value

BX24

Value

ISSA

BIS1

ISSA

BX60

BX61

ISSB

BIS1

ISSB

BX64

BX65

Condition-Based Tax Calculation in R/3 For Brazil

114

BW21

BW31

BW11

SAP Online Help


ISSE

BISA

4/25/2014

ISSE

BX6A

BX6B

Nicht
in
QPT
einpfel
gbar
!!!

ISSF

BISA

ISSF

BX6E

ISS2

BIS0

Rate

Value

ISS2

Value

BX50

ISS3

BIS0

Rate

Value

ISS3

Value

BX50

BX6F

Value

Value

Value

Value

Value

Value

(SD only)
TxTy Tax
Rate

Map Pauta
Rate

Map Tax
Amount

Map Total
Base

Map Tax
Base

Map Ex.
Base

Map Other
Base

Map WHT
Code

BX72

BX70

BX70

ICOW BW22 1

BW22

BXWT

BXWT 0

BW21

ICSW BW32 1

BW32

BXWT

BXWT 0

BW31

IGEW BW02 1

BW02

BXWT

BXWT 0

BW01

IIRW BW42 1

BW42

BXWT

BXWT 0

BW41

BX82

BX80

BX80

IPSW BW12 1

BW12

BXWT

BXWT 0

ISSA ISVB

BX62

BX60

BX60

BX61

ISSB ISVB

BX63

BX64

BX64

BX65

ISSE ISVN

BX6C

BX6A

BX6A

BX6B

ISSF ISVN

BX6D

BX6E

BX6E

BX6F

ICON BCO1 1

IPSN BPI1

BX7P

BX8P

BW11

Table10-87: Mapping of nota fiscal tax laws


TxGr
CTyp
ICMS

BLIC

IPI

BLIP

ISSP

BIS3

ISSS

BISC

10.13 Tax Codes


10.13.1 Standard Tax Codes
In the Brazilian localization tax codes are used to determine
which type of taxes are calculated for a line item,
the usage of the material on the incoming side (MM),
and how the taxes are posted in FI (separate line items or not).
To simplify the documentation only the active lines per tax codes are listed.
Note: The tax codes described here refer to the condition-based tax calculation procedure TAXBRA.
Therefore, some tax codes have a different definition than the former tax codes used for TAXBRJ. In
case it is required to use both CBT and the classic tax calculation in the same system, it might be
necessary to clone the existing tax codes and apply the modification to the cloned tax codes. In this
Condition-Based Tax Calculation in R/3 For Brazil

115

SAP Online Help

4/25/2014

case it is also necessary to make sure that the correct set of tax codes is being applied in the
respective transactions.
Table 1 0 - shows the Customizing of the view J_1BTAXCODEV (see also section 5.14) for all
standard tax codes. In the following sections, the condition records of these tax codes are listed.
Table 10-88: Overview of standard tax codes
Tax
Description
Code

Typ

Usage

Servic ICMS
ICMS
IPI Text
e
Text
ex.

TC at
GR

SD
TC

A0

Out. Indust.: No tax

Outp. Tax

Prod./Sales

IC4

A1

Out. Indust.: ICMS

Outp. Tax

Prod./Sales

IC0

IP1

I0

I0

IP1

I1

I1

A3

Out. Indust.: ICMS + IPI

Outp. Tax

Prod./Sales

B0

Out. Cons.: No tax

Outp. Tax

Consumpt.

IC0

IP0

I3

I3

IC4

IP1

C0

B1

Out. Cons.: ICMS

Outp. Tax

C0

Consumpt.

IC0

IP1

C1

C1

B3

Out. Cons.: ICMS + IPI

C0

In. Cons.: No tax

Outp. Tax

Consumpt.

IC0

IP0

C3

C3

Inp. Tax

Consumpt.

IC4

IP1

C1

In. Cons.: ICMS + CompICMS Inp. Tax

Consumpt.

IC0

IP1

C2

In. Consumption: ICMS +


CompICMS + S.T.

Inp. Tax

Consumpt.

IC0

IP1

C3

In. Cons.: ICMS + CompICMS


Inp. Tax
+ IPI

Consumpt.

IC0

IP0

C4

In. Cons.: ICMS + CompICMS


Inp. Tax
+ S.T. + IPI

Consumpt.

IC0

IP0

C5

In. Cons.: IPI

Inp. Tax

Consumpt.

IC4

IP2

CF

In. Cons.: ICMS (S.T. on


freight)

Inp. Tax

Consumpt.

IC0

IP1

I0

In. Indust.: No tax

Inp. Tax

Prod./Sales

IC4

IP1

I1

In. Indust.: ICMS

Inp. Tax

Prod./Sales

IC0

IP1

I2

In. Indust.: ICMS + S.T.

Inp. Tax

Prod./Sales

IC1

IP1

I3

In. Indust.: ICMS + IPI

Inp. Tax

Prod./Sales

IC0

IP0

I4

In. Indust.: ICMS + S.T. + IPI

Inp. Tax

Prod./Sales

IC1

IP1

I5

In. Indust.: IPI

Inp. Tax

Prod./Sales

IC4

IP0

I6

In. Indust.: ICMS + IPI:


Reselling

Inp. Tax

Prod./Sales

IC0

IP0

I7

In. Indust.: ICMS + S.T. + IPI:


Reselling

Inp. Tax

Prod./Sales

IC0

IP0

I9

In. ISS

Inp. Tax

ISS

ISS

IE

Input: Tax exempt transactions Inp. Tax

Prod./Sales

IC4

IP1

IF

Inp. Indust.: ICMS (S.T. on


freight)

Inp. Tax

Prod./Sales

IC0

IP1

IG

Inp. Indust.: ICMS + ICMS on


Freight

Inp. Tax

Prod./Sales

IC0

IP1

IN

INSS 15%

Inp. Tax

INS

INS

K0

Future delivery purchasing G/R Inp. Tax

Prod./Sales

IC0

IP2

K1

Future delivery purchasing I/R Inp. Tax

Prod./Sales

IC5

IP0

K2

Future delivery G/R - Indust. all


Inp. Tax
taxes

Prod./Sales

IC1

IP1

K3

Future delivery I/R - Indust. all


Inp. Tax
tax

Prod./Sales

IC0

IP0

K5

Consignment - Shipment G/R

Inp. Tax

Prod./Sales

IC0

IP0

K6

Consignment - Invoice I/R

Inp. Tax

Prod./Sales

IC5

IP2

K8

Future delivery Resale G/R


Indust. all tax

Inp. Tax

Prod./Sales

IC5

IP2

K9

Future delivery Resale


purchasing I/R

Inp. Tax

Prod./Sales

IC5

IP1

S0

Output SD tax: No tax

Outp. Tax

Prod./Sales

IC4

IP1

Condition-Based Tax Calculation in R/3 For Brazil

IPI ex.

116

SAP Online Help

4/25/2014

Tax
Description
Code

Typ

Usage

Servic ICMS
ICMS
IPI Text
e
Text
ex.

SD

Output SD tax:
ICMS/IPI/Sub.Trib.

Outp. Tax

Prod./Sales

IC1

IP0

SE

Output SD: Tax exempt


transactions

Outp. Tax

Prod./Sales

IC4

IP1

SI

Output SD tax: ISS

Outp. Tax

ISS

ISS

SZ

Output SD tax: ICMS Zona


Outp. Tax
Franca

IC1

IP0

Prod./Sales

IPI ex.

TC at
GR

10.13.2 Withholding Tax Codes


For withholding tax law change activate the following existing tax codes or create new ones:

10.13.2.1

Tax Codes Used in MM

Table 10-89: activate COFINS non-deductible:


Active

Cond. Type

Description

Tax Group

Acct. Key

ICON

COFINS NVV Normal Tax

COFI

NVV

ICOO

COFINS NVV Offset Tax Included

COFI

NVV

Table 10-90: activate PIS non-deductible:


Active

Cond. Type

Description

Tax Group

Acct. Key

IPSN

PIS NVV Normal Tax

PIS

NVV

IPSO

PIS NVV Offset Tax Included

PIS

NVV

Table 10-91: activate COFINS deductible:


Active

Cond. Type

Description

Tax Group

Acct. Key

ICOF

COFINS Deductible

COFI

VST

ICOV

COFINSOffset ICOS/ICOU

COFI

CO3

ICOS

COFINS Normal PO/GR

COFI

CO3

ICOU

COFINS Normal IV NVV

COFI

NVV

ICOA

COFINS Normal PO/GR

COFI

CO3

Table 10-92: activate PIS deductible:

Condition-Based Tax Calculation in R/3 For Brazil

117

SD
TC

SAP Online Help

4/25/2014

Active

Cond. Type

Description

Tax Group

Acct. Key

IPIS

PIS Deductible

PIS

VST

IPSV

PIS Offset IPSS / IPSU

PIS

PI3

IPSS

PIS Normal PO/GR

COFI

PI3

IPSU

PIS Normal IV NVV

COFI

NVV

IPSA

PIS Normal PO/GR

COFI

PI3

Table 10-92: activate withholding taxes:


Active

Cond. Type

Description

Tax Group

Acct. Key

ICOW

COFINS WHT

WHCO

WTC

ICOZ

COFINS WHT Offset

IPSW

PIS WHT

IPSZ

PIS WHT Offset

ICSW

CSLL WHT

ICSZ

CSLL WHT Offset

IIRW

IR WHT

IIRZ

IR WHT Offset

IGEW

General WHT

IGEZ

General WHT Offset

NVV
WHPI

WTP
NVV

WHCS

WTS
NVV

WHIR

WTI
NVV

WHT

WTG
NVV

Table 10-93: activate ISS New 2004:


Active

Cond. Type

Description

Tax Group

Acct. Key

ISSA

ISS at Provider

ISSP

NVV

ISSB

ISS WHT at Provider

ISSP

ISW

ISSE

ISS at Service Loc.

ISSS

NVV

ISSF

ISS WHT at Service Loc.

ISSS

ISW

10.13.2.2

Tax Codes used in SD (View J_1BTXSDCV)

Activate additional or on newly taxes for SD tax codes by flagging the relevant taxes on the SD tax
codes.

10.13.3 Tax Codes for Non-Taxable Transactions


For non-taxable transactions special tax codes have to be defined on company code level. In the
properties of these tax codes the field Relevant to tax must be set to 2.

Condition-Based Tax Calculation in R/3 For Brazil

118

SAP Online Help

4/25/2014

Table1 0-94: Tax code IE: Input: Tax exempt transactions


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Table1 0-95: Tax code SE: Output SD: Tax exempt transactions
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

10.13.4 Tax codes for Incoming Movements - Industrialization


For each of the industrialization tax codes the field Usage of the Brazilian tax code enhancements
(see Table 1 0 -) has to be set to Prod./Sales.
Table 10-96: Tax code I0: In. Indust.: No tax
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Table 10-167: Tax code I1: In. Indust.: ICMS


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

Table 10-98: Tax code I2: In. Indust.: ICMS + S.T.


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

ICS1

ICMS Sub.Trib.

ICST

VS3

Table 10-99: Tax code I3: In. Indust.: ICMS + IPI


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI1

IPI Deductible

IPI

VS1

IPI4

IPI Vendor Split

IPI

NVV

ICM1

ICMS Deductible

ICMS

VS2

Condition-Based Tax Calculation in R/3 For Brazil

119

SAP Online Help

4/25/2014

Table 10-100: Tax code I4: In. Indust.: ICMS + S.T. + IPI
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI1

IPI Deductible

IPI

VS1

IPI4

IPI Vendor Split

IPI

NVV

ICM1

ICMS Deductible

ICMS

VS2

ICS1

ICMS Sub.Trib.

ICST

VS3

Table 10-101: Tax code I5: In. Indust.: IPI


Active

Cond. Type

Description

Tax Group

Acct. Key

ICM0

ICMS NF Zero Line

ICMS

VST

IPI1

IPI Deductible

IPI

VS1

IPI4

IPI Vendor Split

IPI

NVV

Table10-102: Tax code I6: In. Indust.: ICMS + IPI: Reselling


Active

Cond. Type

Description

Tax Group

Acct. Key

ICM1

ICMS Deductible

ICMS

VS2

IPI2

IPI Non-deductible

IPI

NVV

Table 10-103: Tax code I7: In. Indust.: ICMS + S.T. + IPI: Reselling
Active

Cond. Type

Description

Tax Group

Acct. Key

ICM1

ICMS Deductible

ICMS

VS2

ICS1

ICMS Sub.Trib.

ICST

VS3

IPI2

IPI Non-deductible

IPI

NVV

10.13.5 Tax Codes for Incoming Movements - Consumption


For each of the industrialization tax codes the field Usage of the Brazilian tax code enhancements has
to be set to Consumption.
Table 10-104: Tax code C0: In. Cons.: No tax
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Condition-Based Tax Calculation in R/3 For Brazil

120

SAP Online Help

4/25/2014

Table 10-105: Tax code C1: In. Cons.: ICMS + CompICMS


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM2

ICMS Non-deductible

ICMS

NVV

ICOP

Complement of ICMS

ICOP

ICP

ICOX

Complement of ICMS

ICX

Table 10-106: Tax code C2: In. Consumption: ICMS + CompICMS + S.T.
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM2

ICMS Non-deductible

ICMS

NVV

ICS2

ICMS Sub.Trib. Non-deductible

ICST

NVV

ICOP

Complement of ICMS

ICOP

ICP

ICOX

Complement of ICMS

ICX

Table 10-107: Tax code C3: In. Cons.: ICMS + CompICMS + IPI
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI2

IPI Non-deductible

IPI

NVV

ICM2

ICMS Non-deductible

ICMS

NVV

ICOP

Complement of ICMS

ICOP

ICP

ICOX

Complement of ICMS

ICX

Table 10-108: Tax code C4: In. Cons.: ICMS + CompICMS + S.T. + IPI
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI2

IPI Non-deductible

IPI

NVV

ICM2

ICMS Non-deductible

ICMS

NVV

ICS2

ICMS Sub.Trib. Non-deductible

ICST

NVV

ICOP

Complement of ICMS

ICOP

ICP

ICOX

Complement of ICMS

ICX

Table 10-109: Tax code C5: In. Cons.: IPI


Active

Cond. Type

Description

Tax Group

Acct. Key

ICM0

ICMS NF Zero Line

ICMS

VST

IPI2

IPI Non-deductible

IPI

NVV

Condition-Based Tax Calculation in R/3 For Brazil

121

SAP Online Help

4/25/2014

10.13.6 Tax Codes for Incoming Movements - ICMS Sub.Trib. on Freight


For the processing of ICMS Sub.Trib. on freight special tax codes are necessary to support the
required posting logic. Depending on the usage of the respective material, a different tax code must be
used (industrialization / consumption). The calculation and posting of the tax is the same for both tax
codes.
Table 10-110: Tax code IF: Inp. Indust.: ICMS (S.T. on freight)
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

ICMF

ICMS on freight offset

ICMS

IC1

Table 10-111: Tax code IG: Inp. Indust.: ICMS + ICMS on Freight
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

IFR1

ICMS on freight

ICFR

VS3

Table 10-112: Tax code CF: Inp. Cons.: ICMS (S.T. on freight)
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

ICMF

ICMS on freight offset

ICMS

IC1

10.13.7 Tax Codes for Incoming Movements - Future Delivery Purchasing /


Consignment
Table 10-113: Tax code K0: Future delivery purchasing G/R
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM1

ICMS Deductible

ICMS

VS2

IC1O

ICMS Ind. Clear. Off.

ICMS

ICC

Table 10-114: Tax code K1: Future delivery purchasing I/R


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI1

IPI Deductible

IPI

VS1

IC1C

ICMS Clearing

ICMS

ICC

Condition-Based Tax Calculation in R/3 For Brazil

122

SAP Online Help

4/25/2014

Table 10-115: Tax code K2: Future delivery G/R - Indust. all taxes
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI1

IPI Deductible

IPI

VS1

ICM1

ICMS Deductible

ICMS

VS2

IP1O

IPI Ind.Clear.Off.

IPI

IPC

IC1O

ICMS Ind. Clear. Off.

ICMS

ICC

Table 10-116: Tax code K3: Future delivery I/R - Indust. all tax
Active

Cond. Type

Description

Tax Group

Acct. Key

IP1C

IPI clearing

IPI

IPC

IC1C

ICMS Clearing

ICMS

ICC

Table 10-117: Tax code K5: Consignment - Shipment G/R


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI1

IPI Deductible

IPI

VS1

ICM1

ICMS Deductible

ICMS

VS2

IP1O

IPI Ind.Clear.Off.

IPI

IPC

IC1O

ICMS Ind. Clear. Off.

ICMS

ICC

Table 10-118: Tax code K6: Consignment - Invoice I/R


Active

Cond. Type

Description

Tax Group

Acct. Key

IP1C

IPI clearing

IPI

IPC

IC1C

ICMS Clearing

ICMS

ICC

Table 10-119: Tax code K8: Future delivery Resale G/R - Indust. all tax
Active

Cond. Type

Description

Tax Group

Acct. Key

ICM1

ICMS Deductible

ICMS

VS2

IC1O

ICMS Ind. Clear. Off.

ICMS

ICC

IPI2

IPI Non-deductible

IPI

NVV

Table 10-120: Tax code K9: Future delivery Resale purchasing I/R
Active

Cond. Type

Description

Tax Group

Acct. Key

IC1C

ICMS Clearing

ICMS

ICC

IPI2

IPI Non-deductible

IPI

NVV

Condition-Based Tax Calculation in R/3 For Brazil

123

SAP Online Help

4/25/2014

10.13.8 Tax Codes for Incoming Movements - Services - ISS and INSS
For the incoming services tax code the field Service of the Brazilian tax code enhancements has to
be marked.
Table10-121: Tax code I9: In. ISS
Active

Cond. Type

Description

Tax Group

Acct. Key

ISS3

ISS from SD

ISS

MW4

For INSS the tax code must contain the proper tax rate (here: 15% INSS). Since the tax code
maintenance in transaction J1BTAX only allows activating or deactivating conditions, which means
creating a record with rate 100% or deleting a record, the condition records for INSS have to be
created with transaction FV11. In this transaction, FI condition records can be maintained. To change
condition records, use transaction FV12, to display FV13.
Also a record of 100% for the INSS offset condition INSX must be created manually.
Table 10- 122: Tax code IN: INSS 15%
Rate

Cond. Type

Description

Tax Group

Acct. Key

15%

INSS

INSS Incoming

VST

100%

INSX

INSS offset

INX

10.13.9 Tax Codes for Outgoing Movements - Ind. + Cons. Posted in SD


For each of these tax codes the field Usage of the Brazilian tax code enhancements has to be set to
Production/Sales as a default. In SD the usage of the product by the customer is always taken from
the Brazil-specific SD tax code in the sales order item.
Table 10-123: Tax code SD: Output SD tax: ICMS/IPI/Sub.Trib.
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI3

IPI from SD Industralization

IPI

MW1

ICM3

ICMS from SD Industralization

ICMS

MW2

ICS3

ICMS Sub.Trib. from SD

ICST

MW3

Table 10-124: Tax code SZ: Output SD tax: ICMS Zona Franca
Active

Cond. Type

Description

Tax Group

Acct. Key

ICM3

ICMS from SD Industralization

ICMS

MW2

ICS3

ICMS Sub.Trib. from SD

ICST

MW3

ICZF

ICMS Discount Zona Franca

ICMS

ICZ

Table10-17: Tax code S0: Output SD tax: No tax


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Condition-Based Tax Calculation in R/3 For Brazil

124

SAP Online Help

4/25/2014

For the outgoing services tax code the field Service of the brazilian tax code enhancements has to be
marked.
Table 0-18: Tax code SI: Output SD tax: ISS
Active

Cond. Type

Description

Tax Group

Acct. Key

ISS3

ISS from SD

ISS

MW4

10.13.10 Tax Codes for Transfer Postings - Outgoing Movements - Ind. + Cons.
For the MM-IM transfer postings the following tax codes can be used for outgoing movements. For
incoming movements the normal codes I* and C* can be used.
Table 0-19: Tax code A0: Out. Indust.: No tax
Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Table 0-20: Tax code A1: Out. Indust.: ICMS


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM3

ICMS from SD Industralization

ICMS

MW2

Table 0-21: Tax code A3: Out. Indust.: ICMS + IPI


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI3

IPI from SD Industralization

IPI

MW1

ICM3

ICMS from SD Industralization

ICMS

MW2

Table 0-22: Tax code B0: Out. Cons.: No tax


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM0

ICMS NF Zero Line

ICMS

VST

Table 0-23: Tax code B1: Out. Cons.: ICMS


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI0

IPI NF Zero Line

IPI

VST

ICM3

ICMS from SD Industralization

ICMS

MW2

Condition-Based Tax Calculation in R/3 For Brazil

125

SAP Online Help

4/25/2014

Table 0-24: Tax code B3: Out. Cons.: ICMS + IPI


Active

Cond. Type

Description

Tax Group

Acct. Key

IPI3

IPI from SD Industralization

IPI

MW1

ICM3

ICMS from SD Industralization

ICMS

MW2

10.14 Customizing of Extended Withholding Tax


---- ev own document as attachment ????

10.14.1 Withholing Tax Types at Payment


Base amount

= Modified Tax Amount

Rounding rule

= W/tax comm round

Cash Discount

Post w/tax amount

= X

C/disc pre W/tx

No accumulation
W/tax base manual

= X

Manual w/tax amount

= X

No cert numbering

= X

Base amount

= W/tax code level

Withholding tax amount

= W/tax code level

No central invoice
Minimum Check at item level

W/Tax Type

Description

CP

COFINS at Payment

GP

General WHT (PIS/COF/CSLL/IR) at Payment

PP

PIS at Payment

RP

IR at Payment

SP

CSLL at Payment

10.14.2 WHT Types at Invoice


Base amount

= Modified Tax Amount

Rounding rule

= W/tax comm round

Post w/tax amount

= X

No accumulation
W/tax base manual

= X

Manual w/tax amount

= X

No cert numbering

= X

Condition-Based Tax Calculation in R/3 For Brazil

126

SAP Online Help

4/25/2014

Base amount

= W/tax code level

Withholding tax amount

= W/tax code level

W/Tax Type

Description

IW

ISS WHT

10.14.3 Withholding Tax Codes


Percentage subject to tax: 100,00%
With/tax rate: 100,00%

W/Tax Type

W/Tax Code

Description

CP

CP

COFINS 100% WHT Amount

GP

CP

General 100% WHT Amount

IW

IW

ISS 100% WHT Amount

PP

PP

PIS 100% WHT Amount

RP

RP

IR 100% WHT Amount

SP

SP

CSLL 100% WHT Amount

10.14.4 Define Processing Key For Modified Tax Amount


WHT Type

Processing Key

IW

IW

IW

IW

CP

CP

CP

CP

PP

PP

PP

PP

SP

SP

SP

SP

RP

RP

RP

RP

GP

GP

GP

GP

Base
amnt
for w/tax type
IW was not
defined with
modified tax
amount.

10.14.5

Assign WHT Types to Company Codes

In IMG, assign all relevant WHT types to all Brazilian company codes that are subject to them.
Condition-Based Tax Calculation in R/3 For Brazil

127

SAP Online Help

4/25/2014

To activate for MM, flag With/tax agent in vendor data and assign validity.

To activate for SD, flag Subject to w/tax in customer data.

10.14.6 Define Accounts For Withholding Tax to Be Paid Over


Assign G/L accounts for WHT to WHT types.

10.14.7 Define Official Collection Codes


The official WHT codes cannot be used to specify collection codes. Instead, define them in view
V_T059Z_WITHCD2 Assign Condition Types to Withholding Tax Types
WHT Type

Condition Type

IW

IKW4

CP

ICW4

PP

IPW4

SP

ISW4

RP

IRW4

GP

IGW4

10.14.8 Maintain Tax Relevant Classification


Argentina Customizing: view V_1ATXREL, according to Note 178824
Tax rel.

Text

IW

ISS WHT Invoice

CP

Cofins Payment

GP

General WHT payment

PP

PIS WHT Payment

RP

IR WHT Payment

SP

CSLL WHT payment

10.14.9 Maintain Withholding Tax SD Conditions


Transaction VK11.
Country BR. Maintain for all conditions a rate of 100%, assign validity.
Condition

Tax Rel. Class.

W/tax code

IKW4

IW

IW

ICW4

CP

CP

IPW4

PP

PP

ISW4

SP

SP

IRW4

RP

RP

IGW4

GP

GP

Condition-Based Tax Calculation in R/3 For Brazil

128

SAP Online Help

4/25/2014

10.15 Maintain Settings For External Tax Calculation


10.15.1 Structure for Tax Jurisdiction Code (View V_TTXD)
New entry for TAXBRA. Level1 = 3, level2 = 4.

10.15.2 Activate External Tax Calculation


For calculation procedure TAXBRA, specify ext. system C.

10.15.3 Define Logical Destination


For ext. system C, specify:
C

JUR

J_1BTAXJUR_DETERMINE_NEW

TAX

J_1BCALCULATE_TAXES --- nicht CBT

10.16 Define Tax Jurisdiction Codes


For new ISS calculation, two-level jurisdiction codes should be maintained.
The proposal is to use the first three digits for the state (e.g. SP for Sao Paulo) and the last four
digits to define the municipio. A suggestion is to use the digits 4 through 7 of the IBGE code for this.
As an example, SP 0308 would be the municipio of SAO PAULO, SP 4850 the municipio of
SANTOS, etc.)

10.17 Assign Jurisdiction Codes to Ranges of Postal Codes


For proper tax jurisdiction code validation and value help, assign valid ranges of postal codes to the
newly created tax jurisdiction codes.

10.18 Master Data Changes


There are changes to master data necessary in order to correctly effectuate the new tax calculation.

10.18.1 Vendors (Transaction XK02)


Assign all WHT types and codes that are applicable.
Update address with new tax jurisdiction code for correct ISS calculation.

10.18.2 Customers (Transaction XD02)


Assign all WHT types and codes that are applicable.
Update address with new tax jurisdiction code for correct ISS calculation.

10.19Other Address Changes: Organizational Structure


In order to allow correct calculation of ISS, all relevant adresses must be updated with the new
Jurisdiction codes. This is necessary for:

Company Codes

Plants

Condition-Based Tax Calculation in R/3 For Brazil

129

SAP Online Help

4/25/2014

Business Places (Filial)

General addresses of central address management that are used as delivery addresses

10.20 ISS Customizing


Details about the ISS Customizing logic can be found in the ISS documentation. Here, only an
overview of the necessary Customizing steps is given.

10.20.1 Tax Laws


View: J_1BATL3V. Maintain definitions for ISS tax laws.

10.20.2 Official Service Types


Define official service types for purchasing (view J_1BSERVTYPES1V) and sales (view
J_1BSERVTYPES2V) processes.

10.20.3 Generic Service Types


Define generic service types in view J_1BGENSERVTV.

10.20.4 Assign Official Service Types


Assign official service types as needed:

to generic service types (table J_1BSERVASSIGN1)


to material numbers (J_1BSERVASSIGN2)

10.21 Tax Rates


10.21.1 COFINS
Maintain entries in transaction J1BTAX (view J_1BTXCOFV). Use the tax groups of dynamic
exceptions you created.

10.21.2 PIS
Maintain entries in transaction J1BTAX (view J_1BTXPISV). Use the tax groups of dynamic
exceptions you created.

10.21.3 ISS
Maintain entries in transaction J1BTAX (view J_1BTXISSV). Use the tax groups of dynamic
exceptions you created.

10.21.4 Withholding Taxes


Maintain entries in transaction J1BTAX (view J_1BTXWITHV). Use the tax groups of dynamic
exceptions you created.
You define either a general WHT collection code and a combined rate or the four individual
withholding taxes separately.

Condition-Based Tax Calculation in R/3 For Brazil

130

SAP Online Help

4/25/2014

10.22 Reserved Tax Groups of Dynamic Exceptions


Table 11-25: Tax groups of dynamic exceptions reserved for SAP
Tax Group

Usage

MM: ICMS base reduction carrier


SD: ICMS base reduction customer
ISS rates (material-dependent)

ICMS, IPI, S.T. material-dependent exceptions


MM: ISS exceptions (dependent on ship-from, ship-to, material)

97

SD: IPI tax laws (based on NCM code)

98

IPI standard taxes (based on NCM code)


SD: IPI tax laws (based on country)
ICMS standard tax rates (based on ship-from and ship-to)
S.T. standard tax rates (based on ship-from, ship-to, S.T. group)

99

Default taxes (based on country)


SD: IPI tax laws (based on tax code)

10.23 NF-relevant SD-Conditions for RVABRA


In order to allow the correct recalculation of the taxes on the amount including tax during the second
step of the SD pricing, this customizing indicates how the modification conditions should be taken into
account, i.e. if they are included or not in the IPI base, if they affect the Sub.Trib. base amount or if
they are relevant for Sub.Trib. on freight. The following settings are delivered for pricing procedure
RVABRA:
Table 11-26: NF-relevant SD conditions
Cond Type

NF Value

IPI excl

BXZF

1 Discount

ICMI

5 Value and Price

K004

1 Discount

K005

1 Discount

K007

1 Discount

KF00

2 Freight

ST Mod.

ST freight

+ ST base

11 Maintain Settings For External Tax Calculation


11.1 Structure for Tax Jurisdiction Code (View V_TTXD)
New entry for TAXBRA. Level1 = 3, level2 = 4.

11.2 Activate External Tax Calculation


For calculation procedure TAXBRA, specify ext. system C.

11.3 Define Logical Destination


For ext. system C, specify:
C

JUR

J_1BTAXJUR_DETERMINE_NEW

TAX

J_1BCALCULATE_TAXES

Condition-Based Tax Calculation in R/3 For Brazil

131

SAP Online Help

4/25/2014

12 Define Tax Jurisdiction Codes


For new ISS calculation, two-level jurisdiction codes should be maintained.
The proposal is to use the first three digits for the state (e.g. SP for Sao Paulo) and the last four
digits to define the municipio. A suggestion is to use the digits 4 through 7 of the IBGE code for this.
As an example, SP 0308 would be the municipio of SAO PAULO, SP 4850 the municipio of
SANTOS, etc.)

13 Assign Jurisdiction Codes to Ranges of Postal Codes


For proper tax jurisdiction code validation and value help, assign valid ranges of postal codes to the
newly created tax jurisdiction codes.

14 Master Data Changes


There are changes to master data necessary in order to correctly effectuate the new tax calculation.

14.1 Vendors (Transaction XK02)


Assign all WHT types and codes that are applicable.
Update address with new tax jurisdiction code for correct ISS calculation.

14.2 Customers (Transaction XD02)


Assign all WHT types and codes that are applicable.
Update address with new tax jurisdiction code for correct ISS calculation.

14.3 Other Address Changes: Organizational Structure


In order to allow correct calculation of ISS, all relevant adresses must be updated with the new
Jurisdiction codes. This is necessary for:

Company Codes

Plants

Business Places (Filial)

General addresses of central address management that are used as delivery addresses

15 ISS Customizing
Details about the ISS Customizing logic can be found in the ISS documentation. Here, only an
overview of the necessary Customizing steps is given.

15.1 Tax Laws


View: J_1BATL3V. Maintain definitions for ISS tax laws.

15.2 Official Service Types


Define official service types for purchasing (view J_1BSERVTYPES1V) and sales (view
J_1BSERVTYPES2V) processes.

Condition-Based Tax Calculation in R/3 For Brazil

132

SAP Online Help

4/25/2014

15.3 Generic Service Types


Define generic service types in view J_1BGENSERVTV.

15.4 Assign Official Service Types


Assign official service types as needed:

to generic service types (table J_1BSERVASSIGN1)


to material numbers (J_1BSERVASSIGN2)

16 Tax Rates
16.1 COFINS
Maintain entries in transaction J1BTAX (view J_1BTXCOFV). Use the tax groups of dynamic
exceptions you created.

16.2 PIS
Maintain entries in transaction J1BTAX (view J_1BTXPISV). Use the tax groups of dynamic
exceptions you created.

16.3 ISS
Maintain entries in transaction J1BTAX (view J_1BTXISSV). Use the tax groups of dynamic
exceptions you created.

16.4 Withholding Taxes


Maintain entries in transaction J1BTAX (view J_1BTXWITHV). Use the tax groups of dynamic
exceptions you created.
You define either a general WHT collection code and a combined rate or the four individual
withholding taxes separately.

Condition-Based Tax Calculation in R/3 For Brazil

133

SAP Online Help

4/25/2014

17 Customizing Settings and Master Data for the Stock


Transport Order Process using SD Processing
Pricing procedure RVABRE/G ?

17.1 Settings One-Step or Two-Step Procedure


In Customizing, you can specify whether the process should be carried out using a one-step or a twostep procedure.
IMG -> Materials Management -> Purchasing -> Purchase Order -> Set Up Stock Transport
Order (OMGN)
Button Purchasing document type:
If you are working with the one-step procedure, the system should display the relevant indicator for the
combination of Issuing Plant/Receiving Plant.
Example:
Issuing plant 1000/ Issuing plant 1200 UB or blank
Issuing plant 1000/ Issuing plant 0001 NB or blank

17.2 Stock Transport Order using SD Delivery (IntraCompany-Code)


17.2.1 Customizing Settings and Master Data for Issuing Plant 1000
IMG -> Enterprise Structure -> Assignment -> Logistics - General -> Assign plant to company
code (OX18)
Issuing plant 1000 and receiving plant 1200 have the same company code (company code 1000).
IMG -> Materials Management-> Purchasing -> Purchase Order -> Set Up Stock Transport
Order (OMGN)
Button Plant:
Set sales area (sales area = sales org. + distribution channel + division)
The division of a material must not be the same as the division of the found sales area.
Example:
For Plant 1000:
Sales organization 1000
Distribution channel 10
Division: Any
Button Assign delivery type/checking:
For UB (Stock transport order) set the delivery type NL (Replenishment delivery). Specify the checking
rule according to your settings in ATP (not relevant for other processes).

Condition-Based Tax Calculation in R/3 For Brazil

134

SAP Online Help

4/25/2014

IMG -> Enterprise Structure-> Assignment-> Sales and Distribution -> Assign sales
organization distribution channel plant (OVX6)
You have to assign the plant to the sales org./distribution channel (so that the issuing plant function is
possible).
Example:
For Plant 1000:
Sales organization 1000
Distribution channel 10
IMG -> Enterprise Structure-> Assignment> Logistics Execution -> Assign shipping point to
plant (OVXC)
Assign the shipping point to the plant.
Example:
Plant 1000
Shipping point 1000
IMG -> Logistics Execution -> Shipping -> Basic Shipping Functions -> Shipping Point and
Goods Receiving Point Determination -> Assign Shipping Points (trans. OVL2)
The shipping point is assigned to the issuing plant. Here the Shipping Conditions of the Customers
(Sold-to / Ordering party) and the Loading Group from the Material Master (Sales: General/Plant Data
view) can also be taken into account to determine the shipping points.
Example:
Plant 1000
Shipping conditions 01
Loading group 0001
Shipping point 1000
Stock has to be available in the storage location of the issuing plant, at the latest by the time the goods
are received.

17.2.2 Customizing Settings and Master Data for Receiving Plant 1200

Logistics -> Sales and Distribution -> Master Data -> Business partners -> Customer -> Create
-> Complete (XD01)
Create customers for the company code 1000.
Under Sales area-> All sales areas you can see which sales areas are authorized for customers.

Condition-Based Tax Calculation in R/3 For Brazil

135

SAP Online Help

4/25/2014

You must maintain the Shipping Conditions in the Shipping view (on Sales area data screen). These
are important for determining the Shipping points
Example:
Company code 1000
Sales organization 1000
Distribution channel 10
Division: Any
Shipping conditions: 01
IMG -> Enterprise Structure-> Assignment-> Logistics - General -> Assign plant to company
code (OX18)
The issuing plant and receiving plant have the same company code (company code 1000).
IMG -> Materials Management-> Purchasing -> Purchase Order -> Set Up Stock Transport
Order -> Define Shipping Data for Plants
Button Plant:
Set sales area (sales area = sales org. + distribution channel + division)
You have to assign a customer to a plant here. The customer must maintain the relevant sales area.
Example:
For Plant 1200:
Insert customer number
Sales org. 1000
Distribution channel 10
Division: any
IMG > Enterprise Structure-> Assignment-> Materials Management> Assign purchasing
organization to company code (OX01)
You have to assign the receiving plant to a purchasing organization. This purchasing organization
must either have the same company code as the receiving plant, or not have a company code at all (in
the case of cross-company-code Purchasing).
Example:
Company code 1000
Purchasing org. 1000

17.2.3 Material Master


You have to maintain the material for the issuing plant and receiving plant.
Logistics > Materials Management> Material Master -> ... (trans. MM01)

Condition-Based Tax Calculation in R/3 For Brazil

136

SAP Online Help

4/25/2014

Issuing Plant 1000:


1. Basic Data
2. Sales: Sales Org. Data 1
3. Sales: Sales Org. Data 2
You have to enter NORM in the Item category group field, under Grouping Terms .
4. Sales: General/Plant Data
Under General data you can set the availability check, however this is not compulsory.
Under Shipping data you can maintain data specific to the shipping, including the
Loading Group , which may be used for Shipping point determination
Transport group is optional (necessary for route determination).
5. Accounting
Example:
Plant 1000
Sales org. 1000
Distribution channel 10
Loading group 0001
Receiving Plant:
1. Basic Data
2. Purchasing Data
3. Accounting
Example:
Plant 1200

17.2.4 Vendor Data


When creating a plant for stock transfer, the vendor needs to be assigned to the plant as well.
To be able to assign the vendor to a plant
customizing:

you might need to change the following settings in

Omsg -> account group vom vendor: Details -> purchasing data -> additional purchasing data
-> plant: optional entry (+)
Assign the vendor to the plant:
xk03 ->Purchasing data -> extras -> additional purchasing data-> plant assignment

Condition-Based Tax Calculation in R/3 For Brazil

137

SAP Online Help

4/25/2014

17.2.5 Process Flow

17.2.5.1 Create Stock Transport Order


Logistics > Materials Management-> Purchasing -> Purchase Order -> Create -> Stock
Transfer (ME27)
Example:
Issuing plant 1000
Pur.org. 1000
Plant 1200

Create Delivery
Logistics -> Sales and Distribution -> Shipping and Transportation -> Outbound Delivery ->
Create -> Collective Processing of Documents Due for Delivery-> Purchase Orders (VL10B)
Specify the shipping point (you can find this in the customers settings, Shipping Conditions - Material
Master Loading Group, and you can view this in OVL2)
Set the date in the future (end of the year is always a good choice)
For selected documents : Choose Purchase orders
Range of documents: Enter purchase order number (before 4.5B you should choose Other Selection
Screen and enter the purchase order number) -> Execute.
Select the purchase order and choose Save. The system creates the delivery.
Choose Delivery to display the delivery.
Example:
Shipping point 1000

Condition-Based Tax Calculation in R/3 For Brazil

138

SAP Online Help

4/25/2014

17.2.5.2 Pick Delivery and Post Goods Issue

Logistics -> Sales and Distribution -> Shipping and Transportation -> Outbound Delivery ->
Change (VL02) since 4.6 (VL02N)
Enter delivery, choose button Picking, and post GI.
If the one-step procedure is selected, the GR is posted at the same time as the GI.
In the two-step procedure, the GR must be posted

17.2.5.3 Post Goods Receipt


Logistics > Materials Management-> Inventory Management-> Goods Movement-> Goods
Receipt-> For Purchase Order -> PO Number Unknown (MB0A) as of 4.6 (MIGO)
Transaction MB01 cannot be used, since the delivery will then not be updated.
The goods receipt should be carried out using transaction VL07 (up to and including Release 3.1I) or
with MB0A (as of Release 4.0).
Movement type 101. Enter receiving plant, storage location, and delivery number.

17.3 Stock Transport Order using SD Delivery

17.3.1 Customizing Settings and Master Data for Issuing Plant 1000
IMG -> Enterprise Structure-> Assignment-> Logistics - General -> Assign plant to company
code (OX18)
Issuing plant and receiving plant belong to different company codes.
Issuing plant 1000 to code1000; receiving plant 0001 to code 0001
IMG -> Materials Management-> Purchasing -> Purchase Order -> Set Up Stock Transport
Order (TA OMGN)
Button Plant:
Set up sales area (sales area = sales org. + distribution channel + division)
The division of a material does not have to be the same as the division of the sales area that has been
found.
Button Assign delivery type/checking:

Condition-Based Tax Calculation in R/3 For Brazil

139

SAP Online Help

4/25/2014

For NB (standard purchase order), set the delivery type NLCC (Replenishment delivery crosscompany). Specify the checking rule according to your settings in ATP (not relevant for other
processes).
Example:
For Plant 1000:
Sales org. 1000
Distribution channel 10
Division: Any
IMG -> Enterprise Structure-> Assignment-> Sales and Distribution -> Assign sales
organization - distribution channel plant (TA OVX6)
You have to assign the plant to sales org./distribution channel (so that you can use the issuing plant
function).
Example:
For Plant 1000:
Sales org. 1000
Distribution channel 10
IMG -> Enterprise Structure-> Assignment> Logistics Execution -> Assign shipping point to
plant (TA OVXC)
Assign the shipping point to the plant.
Example:
Plant 1000
Shipping point 1000
IMG -> Logistics Execution -> Shipping -> Basic Shipping Functions -> Shipping Point and
Goods Receiving Point Determination -> Assign shipping points (TA OVL2)
You must assign the shipping point to the issuing plant. Here the Shipping Conditions with the
Customers (ordering party) and the Loading Group from the Material Master (Sales: General/Plant
Data view) are included in shipping point determination.
Example:
Plant 1000
Shipping conditions 01
Loading group 0001
Shipping point 1000

Logistics -> Materials Management-> Purchasing -> Master Data -> Vendor -> Central -> Create
(XK01)
Condition-Based Tax Calculation in R/3 For Brazil

140

SAP Online Help

4/25/2014

You must create the vendor for the company code and the purchasing organization of the receiving
plant.
In the Purchasing data, choose Extras -> Additional Data Purchasing, then enter the issuing plant.
Stock must be available in the storage location of the issuing plant, at the latest when the goods are
issued.
Example:
CoCd. 0001
Pur. org. 0001
Assign issuing plant 1000

Condition-Based Tax Calculation in R/3 For Brazil

141

SAP Online Help

4/25/2014

17.3.2 Customizing Settings and Master Data for Receiving Plant 0001

Logistics -> Sales and Distribution -> Master Data -> Business partners -> Customer
Either create the customers by choosing Create -> Sales and Distribution (VD01) and do not
assign a company code,
Or choose Create -> Complete (XD01) where you can create the customers for the company code of
the issuing plant.
Choose Extras -> Sales Areas -> All Sales Areas to find out which sales areas are permissible for
customers.
Maintain the shipping conditions in the shipping view. These are important for the Shipping point
determination
Example:
CoCd 1000
Sales org. 1000
Distribution channel 10
Division: Any
Shipping conditions 01
IMG -> Enterprise Structure-> Assignment-> Logistics - General -> Assign plant to company
code (OX18)
The issuing plant and the receiving plant belong to different company codes.
Receiving plant 0001 to code 0001 and issuing plant 1000 to code 1000.
IMG -> Materials Management-> Purchasing -> Purchase Order -> Set Up Stock Transport
Order (TA OMGN)
Button Plant:
You must assign a customer to the plant.
In order for a stock transfer process to work using a delivery and an SD billing document, you must
simply assign sales org., distribution channel, and division for intercompany billing to the issuing plant.
For the receiving plant, you do not need to assign these organizational units, as the plant appears as
a customer in this process. The plant must, however, be available for the appropriate customer master
record in the relevant sales area.

Example:

Condition-Based Tax Calculation in R/3 For Brazil

142

SAP Online Help

4/25/2014

For Plant 0001:


Enter customer no: not necessary
Sales org. 1000
Distribution channel 10
Division: Any
IMG > Enterprise Structure-> Assignment-> Materials Management> Assign purchasing
organization to company code (OX01)
Assign the receiving plant to a purchasing organization. This purchasing organization must either have
the same company code as the receiving plant, or not have one at all (when working with crosscompany-code Purchasing).
Example:
CoCd. 0001
Pur. org. 0001

17.3.3 Material Master


You must maintain the material for the issuing plant and receiving plant.
Logistics > Materials Management> Material Master (trans. MM01)
Issuing Plant:
1. Basic Data
2. Sales: Sales Org. Data 1
3. Sales: Sales Org. Data 2
You have to enter NORM in the Item category group field, under Grouping Terms .
4. Sales: General/Plant Data
Under General data you can set the availability check, however this is not compulsory.
Under Shipping data you can maintain data specific to the shipping, including the
Loading Group , which may be used for Shipping point determination.
Transport group is optional (necessary for route determination).
5. Accounting
Example:
Plant 1000
Sales org. 1000
Distribution channel 10
Loading group 0001
Receiving Plant:

Condition-Based Tax Calculation in R/3 For Brazil

143

SAP Online Help

4/25/2014

1. Basic Data
2. Purchasing Data
3. Accounting
Example:
Plant 0001

17.3.4 Process Flow

17.3.4.1 Create Cross-Company-Code Stock Transport Order

Logistics > Materials Management-> Purchasing -> Purchase Order -> Create -> Vendor/
Supplying Plant Known (ME21)
as of 4.6 (ME21N)
You enter the vendor who was assigned to the issuing plant as the vendor, and the purchasing
organization of the receiving plant.
Example:
Vendor: Before 3.1, created vendor or vendor plant 1000
Pur. org 0001
Plant 0001
In 4.6, also CoCd. 0001

17.3.4.2 Create Delivery


Logistics -> Sales and Distribution -> Shipping -> Delivery -> Worklist -> Order/Purchase Order
-> Direct (VL04)
Logistics -> Sales and Distribution -> Shipping and Transportation -> Outbound Delivery ->
Create -> Collective Processing of Documents Due for Delivery -> Purchase Orders (VL10B)
Specify the shipping point (you can find this in the customers settings, Shipping Conditions - Material
Master Loading Group, and you can view this in OVL2)
Set the date in the future (end of the year is always a good choice)
For selected documents : Choose Purchase orders
Range of documents: Enter purchase order number (before 4.5B you should choose Other Selection
Screen and enter the purchase order number) -> Execute.
Select the purchase order and choose Save. The system creates the delivery.
Choose Delivery to display the delivery.
Condition-Based Tax Calculation in R/3 For Brazil

144

SAP Online Help

4/25/2014

Example:
Shipping point 1000

17.3.4.3 Pick Delivery and Post Goods Issue


Logistics -> Sales and Distribution -> Shipping and Transport -> Outbound Delivery -> Change
(VL02) since 4.6 (VL02N)
Enter delivery, button Picking, post GI.
If the one-step procedure is selected, the GR is posted at the same time as the GI.
In the two-step procedure, the GR must be posted

17.3.4.4 Post Goods Receipt


Logistics > Materials Management-> Inventory Management-> Goods Movement-> Goods
Receipt-> For Purchase Order -> PO Number Unknown (MB0A) as of 4.6 (MIGO)
Transaction MB01 cannot be used, since the delivery will then not be updated.
The goods receipt should be carried out using transaction VL07 (up to and including Release 3.1I) or
with MB0A (as of Release 4.0).
Movement type 101. Enter receiving plant, storage location, and delivery number.

Condition-Based Tax Calculation in R/3 For Brazil

145

SAP Online Help

4/25/2014

17.4 Overview in Table Form


Cross-Company-Code Stock Transfer
Issuing Plant 1000 (trans. Receiving Plant 0001 (trans.
OMGN)
OMGN)
Sales Org.: 1000
Distribution Channel:

Customer: XX
10

Sales Org.: 1000


Distribution Channel:

10

Material (trans. MM01)

Material (trans. MM01)

Plant: 1000

Plant 0001

Sales Org.: 1000

Purchasing: 0001

Distribution Channel: 10
Customer XX (trans. XD01/ Vendor (trans. XK01)
VD01)
CoCd 0001
CoCd. 1000 or no CoCd.
Pur. Org. 0001
Sales Org.: 1000
Assign Issuing Plant 1000
Distribution Channel: 10

Intra-Company-Code Stock Transfer


Issuing Plant 1000 (trans. Receiving Plant 1200 (trans.
OMGN)
OMGN)
Sales Org.: 1000
Distribution Channel:

Customer: XX
10

Sales Org.: 1000


Distribution Channel:

10

Material (trans. MM01)

Material (trans. MM01)

Plant: 1000

Plant 1200

Sales Org.: 1000

Purchasing: 1000

Distribution Channel: 10
Customer XX (trans. XD01)

Vendor (trans. XK01)

CoCd. 1000

CoCd 0001

Sales Org.: 1000

Pur. Org. 0001

Distribution Channel: 10

Assign Issuing Plant 1000

Condition-Based Tax Calculation in R/3 For Brazil

146

SAP Online Help

4/25/2014

2. Customizing Release 4.7


Follow the steps described in the attached documentation. Basically,
you have to proceed in the following way:
a) Automatic Customizing for Release 4.7: BC Set
Go to transaction SCPR20 and run the BC Set CSC_BR_TAX. This BC
Set is part of the attached transport. After activating the BC
Set, most of the necessary Customizing entries are in your
system. Details are described in the attached documentation.

3. Coding Changes for Release 4.6C


First, transport the attached transport files contained in the
files P9CK425188.zip and AC0K026206.zip to your system. They
contain the new coding objects and the BC-Sets required in the
next step.
Second, append the structure KOMP_BRAZIL to the structure KOMPAZ.
If you have extended the KOMP structure before with the fields
TXREG_SF and TXREG_ST as described in Note 376915, you have to
undo that change in order to activate structure KOMP.
Third, use transaction SE38 to run the report RV80HGEN. This
report will ensure the pricing routines included in the transport
are available during pricing.

Condition-Based Tax Calculation in R/3 For Brazil

147