AbbVie WHT Colombia Process

AbbVie – Process Manual
Colombia
PROCESS MANUAL WHT
AbbVie – Process WHT– Colombia (6110) – DRAFT Version 1.0 – 2.17.2016
This document is drafted to describe AbbVie’s (internal) Withholding Tax (WHT) compliance process
(including Municipal Tax) in Colombia. The process manual aims to give a comprehensive description of
each step included in the WHT process as attached under point F “Attachments”.
Throughout this document, WHT is referred to as “tax” or as “WHT”.
There is a split between responsibilities of all stakeholders and this split has been highlighted in the
content table below by using the following color coding.
BPO
AFS – Tax Team
Deloitte
Tax CoE A......................................................Compliance due dates
Affiliate ..................................................................................4
1...........................................................................Due dates to AFS
4
2. Distribute due dates and keep track of communications.................................................................6
3. Extraction of reports and preliminary checks...................................................................................6
3a. Extract reports and export to Excel................................................................................................6
3b. BPO checklist & checks to be performed......................................................................................24
1. Verify whether all reports have been extracted.............................................................24
2. Check formatting of reports & figures............................................................................25
3. Check correctness of parameters used..........................................................................26
4. Check reporting / foreign currency.................................................................................28
5. Check totals with SAP (on-screen check)........................................................................28
6. Check whether all information is completed..................................................................28
7. Determine reasons missing reports / incorrect parameters and update or re-run........29
8. Prepare tax reconciliation tool........................................................................................29
3c. Reports to be re-run?....................................................................................................................29
3d. Re-run reports..............................................................................................................................30
3e. Extraction of AP invoices..............................................................................................................30
9. Complete “Review sheet”...............................................................................................33
10. Provide AFS Tax information package............................................................................34
B. Internal checks and reconciliations by AFS..................................................34
4. Internal checks and reconciliations................................................................................................34
4a. internal checks & reconciliations.............................................................................................34
11. Confirm WHT payroll......................................................................................................35
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12. Confirm WHT transactions not yet posted in SAP..........................................................35

13. Verify checks performed by BPO....................................................................................35
14. Add invoice date in the Magnetic Media report.............................................................36
15. Check totals of the tax reports (using “sum” function)..................................................37
16. Check WHT rates on a transactional level......................................................................38
17. Identify reversals and credit notes.................................................................................41
18. Identify erroneous bookings...........................................................................................42
19. Complete missing information in tax reports.................................................................42
20. Perform WHT reconciliation – P&L reconciliation..........................................................42
21. Complete review sheet...................................................................................................42
22. AFS Tax to send information package to Deloitte...........................................................43
4b. Reports to be re-run?...................................................................................................................43
4c. Check errors & reconciliations......................................................................................................43
4d. Errors / mismatch reconciliations?...............................................................................................44
4e. Start corrections sub process.......................................................................................................44
4f. Follow-up on corrections...............................................................................................................49
C. Corrections following internal checks / reconciliations................................50
5. Deloitte compliance process..........................................................................................................51
6. Review of draft returns / information............................................................................................51
6a. Corrections / additional info required?........................................................................................51
6b. Tax CoE review of suggested corrections.....................................................................................51
6c. Tax CoE decision on suggested corrections...................................................................................51
6d. Tax CoE review of draft returns....................................................................................................51
7. Tax CoE approval...........................................................................................................................51
7a. Tax CoE approval of the draft return............................................................................................51
7b. Approval e-mail............................................................................................................................52
7c. Comments on draft return to Deloitte..........................................................................................52
8. FD review and approval.................................................................................................................52
D. Payment and submission.................................................................................52
9. Payment process...........................................................................................................................52
10. AbbVie payment process...............................................................................................................53
11. Submission process........................................................................................................................53
12. Storage of relevant documents......................................................................................................53
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13. Additional checks to be performed outside the WHT compliance cycle.........................................53

E. Appendixes WHT process...............................................................................54
F. Attachments......................................................................................................56
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A. Compliance due dates

Phase
Deloitte
Start 1. Due dates to AFS

AFS Tax Team
2. Distribute due dates and

keep track of
communication
BPO
3a. Extract reports

3b. BPO checklist
and export to Excel
1. Due dates to AFS
Deloitte to provide AFS Tax with the due dates for the upcoming compliance periods and copy Tax CoE in
this correspondence. The due dates will be sent to AFS Tax containing an overview of all tax returns to be
filed for the LATAM AbbVie entities in the next three months and will include the following information:
 Entity name & company code = identification of the relevant entities

 Reporting period / Periodicity* = identification of the relevant reporting period
 BPO to provide information = date by which the tax reports (and supporting documentation) should
be provided to the AFS Tax Team
 AFS Tax to provide information = date by which the tax reports (and supporting documentation) and
checklist results should be provided to Deloitte in order to prepare the respective tax return(s)
 Internal due date provision draft tax return(s)** = date by which Deloitte will provide the draft tax
return preparations to Tax CoE for approval
 Internal due date to approve the tax return(s) = date by which the local affiliate will provide approval
to Deloitte to submit the tax return(s)
 Statutory due date (hereafter “SD”)*** = date by which the tax return(s) should be submitted to the
tax authorities and payment (of the WHT liability) should be made (if applicable)
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Please note that if 2 days before the due date indicated in the overview, BPO, AFS, Tax CoE or Deloitte
notices that the required information cannot be provided by the indicted due date to the responsible
party in the process, the delay has to be communicated on e-mail (to AFS Tax copying BPO, Tax CoE and
Deloitte and / or any other Stakeholder that should be aware of the delay) outlining the reasons for the
delay as well as when the information is anticipated to be provided.
*The periodicity of the due dates can be bi-weekly, monthly, bi-monthly or annually.
** In case of incomplete information or late delivery, Deloitte cannot guarantee to provide the draft tax return(s) for
approval to Tax CoE by the agreed date. Should this happen, Tax CoE should be informed at latest the day after the
initial due date for information provision by AFS Tax.
*** In case the statutory due date for filing the tax return(s) and making the payment (of the WHT liability) would
differ, this will be clearly indicated in the e-mail including the due date overview and will also be mentioned in the e-
mail containing the draft tax return(s) for approval sent to Tax CoE.
The due date overview will be sent by Deloitte to AFS Tax by working day (WD) 10 of the last month of
the quarterly WHT compliance period. AbbVie will be responsible to provide Deloitte within a timely
manner with feedback (as explained below as well as under point 2. hereunder) to ensure Deloitte is able
to finalize the due date overview by month-end, before the new compliance period starts.
AFS Tax will review, together with the appointed Tax CoE member (responsible for the country), whether
the due dates proposed for the entities are workable and will provide Deloitte with feedback (pending
execution of point 2 below). Once agreed, Deloitte will provide AFS Tax with the "final” due date
overview (incorporating the feedback received), which can then be communicated by AFS Tax to
AbbVie’s stakeholders and to BPO.
The final due date overview will be saved by AFS Tax on the AbbVie SharePoint (before the new
compliance period starts), which can be accessed via the following link – click here
For Colombia specifically, the following statutory due dates apply.
Country Colombia*
Reporting obligation: Statutory due date (SD) for submission and payment of the WHT
liability (if applicable)
 WHT (for corporate During the third week of the subsequent month following the
income tax) reporting period (monthly basis)** Second week since 16TH
 ICA and WHT ICA Around the 19th day of the odd months, related to the two prior
months. **
* The standard business flows for AbbVie in Colombia are:
 Import of product (not taxed)

 Purchase of local services ancillary to the sale of product (marketing costs, etc.)
 Local sales of product (not taxed)
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** The statutory due dates slightly differ per month. The exact statutory due dates are included in the
due date overview saved on the AbbVie SharePoint.
2. Distribute due dates and keep track of communications
AFS Tax will distribute the due date overview (received from Deloitte) to all relevant internal AbbVie
parties for discussion purposes, i.e.:
 Affiliates – Deloitte’s e-mail can be forwarded by excluding the non-relevant entities for a certain
Affiliate-team (based on the contact list);
 AFS Accounting team – All relevant AFS team members (hereafter “AFS ACC”) should be aware of
the upcoming due dates (e.g. accounting lead, regional cluster manager, etc.);
 BPO – The BPO team needs to be aware of the upcoming due dates for all entities in order to be able
to run the reports in a timely manner;
 Tax CoE – Tax CoE was already copied in the original correspondence received from Deloitte and
should thus not receive a separate e-mail with the due date overview.
Feedback provided by any of the above teams with regards to the proposed due dates should be
collected by AFS Tax and communicated by AFS Tax and Tax CoE to Deloitte, who will then finalize the
due date overview based on the feedback received (as outlined under point 1). AFS Tax is responsible to
follow-up with all teams to receive feedback within a timely manner so that Deloitte is able to finalize the
due date overview by month-end (as outlined under point 1). If no feedback is received on the initial due
date overview sent, then this overview is to be regarded as final.
The contact list (including all countries), including all teams mentioned above, can be found on the
AbbVie SharePoint – click here
3. Extraction of reports and preliminary checks
3a. Extract reports and export to Excel
Based on the final due date overview saved on the AbbVie SharePoint (as outlined under point 1 above),
BPO will extract all relevant reports / documentation (i.e. WHT / supporting documentation, etc.) as per
instruction outlined below from SAP in Excel format.
To extract the tax reports, the following T-codes and variants should be used:
Country Colombia
Required report: Report
SAP T-Code Variant name Lay-out
required for:
WHT (Corporate WHT S_P00_07000134 CO -RTE FTE -
Income Tax)
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Magnetic Media WHT ZFIR_MAGNETIC_REPORT A-RTEFTE COL -

Passive Pasivo
Magnetic Media WHT ZFIR_MAGNETIC_REPORT GASTOS COL -
Expenses
Magnetic Media WHT ZFIR_MAGNETIC_REPORT INGRESOS COL -
Income
WHT - Trial balance WHT ZFI_TRIBAL / - -
S_ALR_87012284 BALANCE LOCAL
The below print screens should enable you to access the various reports. Please make sure to use the
standard naming convention when saving the tax reports on your computer as instructed below. The
following naming convention should be used for each report extracted from the system “CoCd - name of
tax report listed in the above overview – reporting period”, e.g. 6110 – Colombia Retencion en la Fuente
– 01.2016”.
WHT Corporate Income Tax:
1. Complete the T-code and click on the green icon next to the T-code
2. Click on the variant button as indicated below and complete the variant name – then click on the
green icon
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3. Complete the reporting period and click on the green icon to run the report (also check the company
code and fiscal year and update if needed)
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4. Once the report is shown, click on “List (at the top on the screen) - Export – Local file – Spreadsheet”
to save the file in Excel format. In addition, before converting the file to Excel, please take (and save)
a print screen of the total amounts reported in SAP (see bottom part of the report / screen where
“Company Code 6110” is stated)
Magnetic Media:
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2. Click on the variant button as indicated below and select the respective variant name – then click on
the green icon
3. Update the reporting period and fiscal year and click on the green icon to run the report
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4. Once the report is shown, click on “List (at the top on the screen) - Export – Local file – Spreadsheet” to
save the file in Excel format
Magnetic Media Passive
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the green icon
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to save the file in Excel format
Magnetic Media Expenses
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the green icon
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Magnetic Media Income
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the green icon
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WHT: Trial Balance
Note that the trial balance is only available in SAP for extraction on WD5 (at the earliest).
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2. Complete the reporting period (e.g. October is period 10) and complete the company code (i.e.
6110) – please make sure to check that the correct fiscal year is completed as well (if need be, please
update the fiscal year as appropriate) – then click on the green icon
Please check also ZL ledger is selected. For GL is important to exctract from ZL book, all taxes are calculated in
Local books (not US GAAP).
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Please run also S_ALR_87012284
Change reporting period to the one needed
3. Once the report is shown, save in Excel format
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The support (WTH Certificates) for account 15590998 is administrated and should be shared by:
Aristizabal, Ligia S Ligia.Aristizabal@Abbvie.com; Duarte, Melissa X melissa.duarte@abbvie.com
3b. BPO checklist & checks to be performed
Once the reports have been extracted from SAP in Excel, the following checks should be performed by
BPO as per instructions provided below for WHT.
1. Verify whether all reports have been extracted
Once the reports are extracted, the first check entails a comparison of the reports extracted versus the
list of reports to be run for this entity (see step 3a. above). This to make sure no report extractions have
been forgotten.
In case reports are not available, or no data was retrieved from SAP (i.e. blank reports), BPO should
check what the potential reason could be and escalate this to AFS Tax via the issue log (see attached
document called “Supporting log” (tab sheet “issues”) under point F “Attachments” at the end of the
process manual). Also in case there is an actual error when running the reports, this should be added to
the issue log and will be checked in detail once AFS Tax performs the “internal checks and
reconciliations”.
Example on how to complete the issue log (if any issues):
As an example, the following reports are extracted from SAP for AbbVie, S.A. in Colombia (CoCd 6110):
Country Colombia
Extracted report: Report
SAP T-Code Variant name Lay-out
required for:
WHT (Corporate WHT S_P00_07000134 CO -RTE FTE -
Income Tax)
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Passive Pasivo
Magnetic Media WHT ZFIR_MAGNETIC_REPORT GASTOS COL -
Expenses
Magnetic Media WHT ZFIR_MAGNETIC_REPORT INGRESOS COL -
Income
WHT - Trial balance WHT ZFI_TRIBAL / - -
S_ALR_87012284 BALANCE LOCAL
2. Check formatting of reports & figures
It is important that the reports are extracted from SAP in the correct Excel format (note that this can be
changed via SAP settings or even via Excel settings in case of issues).
This check entails a verification of the formatting used to show text properly and figures and decimals in
the tax report(s) as actual numbers.
After doing this check, a new report may have to be run in case different formatting styles are applied
throughout the report(s) or when this fails an entry should be created in the issue log to inform AFS Tax /
Deloitte of a possible formatting issue in the report.
Example:
 The text should be readable without issues;

 The recommended decimal sign is ‘.’;
 All figures should have the same exact formatting (as shown on the print screen).
3. Check correctness of parameters used
Once it is confirmed all relevant reports have been extracted (and any issues (if any) have been identified
and recorded in the issue log), the running parameters should be checked for the various tax reports.
This is a sanity check to confirm that the correct tax reports are extracted for the respective entity and
reporting period.
 The following items can be easily identified on the WHT (Corp. Income Tax) report:
o Reporting period (top left of the report)
o Company code (left side of the report)
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 The following items can be easily identified on the Magnetic Media report:
o Reporting period (middle of the report)
 The following items can be easily identified on the Magnetic Media Passive report:
o Reporting period (middle of the report)
 The following items can be easily identified on the Magnetic Media Expenses report:
o Company code (left side of the tax report)
o Reporting period (middle of the tax report)
 The following items can be easily identified on the Magnetic Media Income report:
o Company code (left side of the tax report)
o Reporting period (middle of the tax report)
Note that the G/L accounts and Trial Balance extracted are purely used for reconciliation purposes
(performed by AFS Tax later in the process) and would not be subject to the checks outlined below.
Example for the WHT report (Corp. Income Tax):
Example for Magnetic Media report:
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For the remaining tax reports listed above, the company code and reporting period can be identified in
the same way as the Magnetic Media report example shown above.
The items listed above are highlighted in yellow on the above print screens. Note that the period (where
applicable) may be shown in different formats and a sanity check needs to be performed to verify the
correctness of the period, e.g.:
 Periods 10/2015 to 10/2015

 Posting date 10.01.2015 to 10.31.2015
 Invoice date 10.01.2015 to 10.31.2015
The invoice / document date will ensure that the tax report only includes transactions for which the
invoices were issued during the relevant reporting period. The posting date refers to the date on which
the invoices were actually posted in SAP.
The clearing date (if applicable) indicates the date the invoice was paid.
4. Check reporting / foreign currency
N/A
The standard reporting currency is set-up in SAP in local currency (i.e. COP) for all tax reports.
5. Check totals with SAP (on-screen check)
This check is only applicable to the WHT (Corp. Tax Return) report.
The bottom of the SAP tax report contains a summary of the amounts reported (where it is stated
“Company Code 6110”). BPO needs to check and confirm that the totals reported in the summary
correspond to the totals reported in SAP. This check verifies the data in the Excel file and confirms no
manual changes were performed to the Excel file after they were extracted from SAP.
In order to execute this check, a comparison between the total amounts reported in the Excel file and
the print screen taking during the extraction of the tax report should be performed. The totals on the
print screen should be identical to the total amounts reported in the Excel file.
Example:
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6. Check whether all information is completed
It is important to check if there are missing data fields in the tax reports. Missing data in any of the
columns could potentially result in errors in the tax returns (depending on the type of information that is
missing) or may result in not being able to perform certain checks later in the process by AFS Tax, Tax
CoE or Deloitte.
Example:
In the above example, the WHT base is missing in the tax report for certain transactions. BPO has to
record this in the issue log. AFS Tax will be responsible for escalating this to the responsible person and /
or updating the report manually for the current period to ensure the report is complete.
Please note this check is not applicable to manual entries (doc type SA – AB for example) since there is
no base for these. Only relevant for doc types RE & KR.
7. Determine reasons missing reports / incorrect parameters and update or re-run
This is an on-going check during the process. In case any of the checks above “fail”, an entry has to be
recorded in the issue log, allowing the AFS Tax Team to perform the required judgment call and identify
the relevant owners of the issues.
In case a report needs to be run additionally or in case a re-run is required, BPO has to execute this
immediately. Note that a re-run should be mentioned on the review sheet and the issue log to inform
AFS Tax / Tax CoE of issues encountered immediately after extracting the reports the first time.
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8. Prepare tax reconciliation tool
BPO is required to generate the basic file for the reconciliation tool in accordance with the guidelines
provided by Tax CoE. All relevant information can be found on the AbbVie SharePoint by clicking on the
following link:
Reconciliation tool
Also, this check can only be performed on WD5 (at the earliest) due to the fact that the trial balance is
only available in the system on WD5.
Please note that the steps outlined in the guidance have to be followed in the exact order as they are
described in the process so that the results of the tool are correct (this every time a reconciliation process
is initiated).
3c. Reports to be re-run?

Phase
AFS Tax Team
4a. Internal checks and

4b. Reports to be re-
reconciliations –
run?
(appendix 1)
Yes
No
3d. Re-run reports with missing 3e. Ad hoc assistance

BPO
3a. Extract reports 3c. Reports to be re- requests of invoices

3b. BPO checklist Yes information / run additional
and export to Excel run?
reports
Based on the results of the checks performed, BPO will need to decide whether any additional tax
reports should be run or certain tax reports need to be re-run because of issues noticed. If this would be
the case, step 3d. becomes applicable as well as step 3a. (where an overview of the T-codes and variants
are listed). Once the report(s) have been re-run, the checklist (step 3b.) should be started again.
In case of issues with the T-codes or variants or in case the newly extracted reports show identical issues,
BPO has to communicate this to AFS Tax / Tax CoE (via the issue log, if not yet done) who will escalate
the issues to the relevant owners.
In case no additional or new tax reports need to be run, the compliance process moves on to step 4a.
3d. Re-run reports
In case some / all reports need to be run again, the T-codes, variants / lay-outs as listed in step 3a.
should be used. Once these reports have been re-run, the checklist (step 3b.) should be started again.
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In case of issues with the T-codes or variants or in case the newly extracted reports show identical issues,
BPO has to communicate this to AFS Tax / Tax CoE (via the issue log, if not yet done) who will escalate
the issues to the relevant owners.
3e. Extraction of AP invoices
A sample AP invoice review will be performed by Tax CoE. For this check, tax report Magnetic Media
Passive report should be used.
In preparation for this check, BPO will assist with selecting the AP invoices and extracting the selected
invoices from SAP. The selection and extraction of invoices should be performed at the start of the
month / compliance cycle.
In order to determine which AP invoices should be extracted, BPO has to open the Magnetic Media
Passive report and put a filter on the column “Document Type” – filter by KR and RE. Then filter on
column “Amount LC” and select the 5 invoices with the highest values that have WHT.
Example:
1. Put a filter on the column “Description” – filter on “Vendor Invoice”
2. Filter on column “Amount LC” and select the 5 invoices with the highest values
The AP invoices selected for review should be extracted from SAP by BPO and sent (along with the
completed invoice sampling tool) via e-mail to Tax CoE as per contact details saved on AbbVie
SharePoint.
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The invoice extraction process is as follows:
1. Complete the T-code (fb03) and click on the green icon next to the T-code
2. Complete document number (in the report, there is a column Document number), company code
and fiscal year and click “enter”
3. Click on the button shown below and select “attachment list” in the drop down list
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4. Double click on “incoming invoice” as shown below
A copy of the AP invoice will appear, which can be saved or printed by using the appropriate tool buttons
on top of the screen.
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9. Complete “Review sheet”
Each of the checks above are included in the “review sheet” (RS) to allow an audit trail of checks
performed in case questions arise later in the compliance process.
AbbVie - Colombia
- Review Sheet.xlsx
The top part of the review sheet should be completed with company details and obligation-specific
details:
 Country
 Period
 Legal entity
 Tax number
 Extraction date of tax reports
 Date on which the information package is sent to AFS Tax (typically the date the RS is signed)
 Responsible person at BPO (i.e. the person who performed the checks and completed the RS).
The second part of the sheet should be completed by BPO by adding “yes”, “no” or “N/A”. Each of the
lines included therein correspond to the checks listed above. Afterwards, the date of signing along with
the name of the relevant person should be added as well.
The third part of the sheet is to be completed by AFS Tax once they run through the internal checks and
reconciliations as per the next step(s) outlined in the process manual.
10. Provide AFS Tax information package
Once the above steps are completed and the review sheet is finalized / signed off, BPO has to provide
AFS Tax (as per contact details saved on the AbbVie SharePoint) via e-mail with the following
information:
 Tax reports in Excel

 Print screen(s) taken in SAP
 Trial balance in Excel (from ZFI_TRIBAL and S-ARL_87012284 transactions – two files)
 Issue / correction log
 Completed / signed off review sheet
Please note that all information has to be provided to AFS Tax by the due date indicated in the due date
overview saved on the AbbVie SharePoint.
B. Internal checks and reconciliations by AFS
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4. Internal checks and reconciliations
4a. internal checks & reconciliations
Introduction:
4e. Start
Corrections
Yes process 4f. Follow-up on
AFS
4a. Internal checks and corrections to be

4b. Reports to be re- 4c. Check errors & 4d. Errors / mismatch
reconciliations – No performed and taken
run? reconciliations reconciliations?
(appendix 1) into account
Once the tax reports have been extracted from SAP and BPO has completed the basic checklist (and
completed / signed off the review sheet), the tax reports (and supporting documentation – see list of
documentation to be received under point 10 above) will be provided to AFS Tax for the next set of
internal checks and reconciliations.
In case any of the below checks would require a tax report to be re-run (or in case AFS Tax notices
missing tax reports), step 4b. and 3d. will become applicable – in this case AFS Tax will liaise with BPO to
have the report(s) re-run (step 3d. as outlined above). If not, the checklist as outlined below can be
started, which corresponds to step 4c. in the process.
11. Confirm WHT payroll
AFS Tax has to reach out to the HR team (see contact details below) to confirm the WHT for payroll for
the current compliance period (preferably at the beginning at the compliance cycle so there would be
sufficient time for the HR team to confirm the information to AFS Tax).
The information received has to be provided to Deloitte in the package (along with the other tax
information) AFS Tax send to Deloitte.
Contact details HR:
HRCentral.Colombia HRCentral.Colombia@abbvie.com – or alternatively, the below persons can be

contacted:
iuseck.membreno@ngahr.com
marcela.bermudez@ngahr.com
dominic.monastra@ngahr.com
12. Confirm WHT transactions not yet posted in SAP
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AFS Tax has to reach out to the Local Affiliate (see contact details below) to request the information for
the invoices received for the respective compliance period, but which are not yet posted in SAP.
Preferably AFS Tax should reach out to the Local Affiliate at the beginning of the compliance cycle in
order for the Local Affiliate to have sufficient time to send over the requested information. Validation
process should be performed prior to the entry being posted in SAP.
The information received has to be provided to Deloitte in the package (along with the other tax
information) AFS Tax send to Deloitte.
Contact Details Local Affiliate:
Name: Villamizar, Erika V

E-mail: erika.villamizar@abbvie.com
(AP & P2P Analyst)
Nombre: CATALINA LINCE

P2P Process Lead Region North LA
E-mail: catalina.lince@abbvie.com
13. Verify checks performed by BPO
Once the tax reports have been received from BPO (along with the updated issue log and the completed
review sheet, etc.), AFS Tax’s first check consists of verifying whether 1) all documentation has been
received (see list mentioned under step 10) and 2) whether BPO has performed all steps explained under
step 3b.
The latter can be checked by looking at the review sheet (and check whether all boxes have been ticked
and completed) and in case of issues, consult the issue log to learn about the issues BPO came across
during their review / check of the extracted tax reports. Any issues listed by BPO in the issue log should
be reviewed in detail by AFS Tax and addressed appropriately.
Note that AFS Tax is the owner of the issue and correction log. Therefore, it is AFS Tax’ responsibility to
do adequate follow-up with the relevant parties involved to receive the appropriate / required feedback
throughout the compliance process. In case issues are encountered, AFS Tax has to escalate this to Tax
CoE.
In case the review sheet is incomplete and / or not signed off, or any of the tax reports and other
supporting documentation (as per overview listed under point 3a. and step 10) is missing, AFS Tax should
contact BPO and request additional information / further explanation to understand the root cause of
the incomplete / missing information if not explained in the issue log.
In case AFS Tax notices missing tax reports, step 4b. and 3d. will become applicable – in this case AFS Tax
will liaise with BPO to run the additional missing tax reports (step 3d. as outlined above). The missing
reports will have to be run in a timely manner in order for AFS Tax to perform their checks within the
timeframe foreseen (see due dates in due date overview).
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14. Add invoice date in the Magnetic Media Passive report
AFS Tax has to add the document date in the Magnetic Media Passive report. The document date can be
found in the WHT report for Corp. Income Tax and can be retrieved through a Vlook-up exercise. Note
that the document date will only be shown for document type RE and KR (as these transactions reflect
actual invoices).
Add a column next to the Document number column “Doc Date”.
Example:
There may be documents for which no Doc date appears, nothing is required for these cases.
15. Check totals of the tax reports (using “sum” function)
This check only applies on the WHT Corp. Income Tax report.
In addition to the check performed by BPO (i.e. comparing the tax report totals with the totals reported
in SAP – on-screen check – see step 5 above), AFS Tax needs to check that all transactional amounts
match with the total amounts reported per tax code / vendor as per instructions below.
If case there is mismatch, an entry needs to be recorded in the issue log and SAP should be reviewed to
find the root cause for the difference. In case corrections have to be performed, the correction log (see
attached document called “Supporting log” (tab sheet “corrections”) under point F “Attachments” at the
end of the process manual) has to be completed and the correction process (step 4e.) has to be initiated
– process is explained further down in the process manual.
Example on completion correction log:
32
In particular, the following steps have to be performed per tax report:
WHT report for Corp. Income Tax:
The print screen below shows how this check can be done using the “sum” function in Excel. The total of
transactions (per vendor) reported in the column should correspond to the figure reported on the last
line (i.e. equaling the total amount per vendor) for the column reviewed. Note that this check only has to
be performed for the WHT base (column “WT base amount in RC”) and the WHT amount (column “WT
amount in RC”), and thus not for the other columns shown in the report.
Example:
In addition, the totals per vendor (for the columns WHT base and WHT amount) should also correspond
to the total amount reported in the summary line at the bottom of the tax report where “Company Code
6110” is stated.
Example:
33
16. Check WHT rates on a transactional level
The next check aims to ensure the correct WHT rate has been applied on the transactions booked in the
tax reports.
In case corrections have to be performed, the correction log (see attached document called “Supporting
log” (tab sheet “corrections”) under point F “Attachments” at the end of the process manual) has to be
completed and the correction process (step 4e.) has to be initiated – this process is explained further
down in the process manual.
Below is an overview of the applicable WHT tax codes for Colombia:
WHT WHT tax Description WHT base Rate

Type code
A6 A7 0,40% Selfwithholding CREE 100% 0.40
AT A1 2.5% - Selfwithholding finished goods sa 100% 2.50
RF A0 Inc WHT does not apply 100 0.00
RF A1 Inc W/Tax Fees Non Declarant-Manual Proc 100 0.00

RF A2 11% - Inc WHT Fees (Honorarios) 100 11.00
RF B2 11% - Income W/Tax Commissions Declarant 100 11.00
RF C1 6% - Income W/Tax Gen. Services Non Decl 100 6.00
RF C2 Inc WHT general services 100 4.00
RF D1 Inc WHT svcs restaurants and hotels 100 3.50
RF D2 Inc WHT software services 100 3.50
RF E1 Inc WHT temporary services 100 1.00
RF F1 Inc WHT cleaning and security svcs 100 2.00
RF G1 Inc WHT merchandise transportation 100 1.00
RF H1 Inc WHT transport of passengers 100 3.50
RF I1 Inc WHT purchase of goods 100 2.50
RF J1 Inc WHT interest (term < 1 yr) 100 33.00
RF J2 Inc WHT interest (term > 1 yr) 100 14.00
RF J3 Inc WHT dividends paid out of taxed earn 100 0.00
RF J4 Inc WHT dividends paid out of untaxed ea 100 33.00
RF J5 Inc WHT foreign vendor royalty (software 100 33.00
RF K1 Inc WHT rents movable property 100 4.00
RF K2 Income W/Tax Assets leased immoveable pr 100 3.50
RF L2 Inc WHT foreign vendor services in CO 100 33.00
RF L4 Inc WHT foreign vendor tech svcs 100 10.00
RF M1 Inc WHT construction contracts 100 1.00
RF N1 Income WHT other income 100 2.50
RF O1 Inc WHT fixed assets purchases 100 1.00
RI R0 No ICA W/Tax subject 100 0.00
34
RI RA ICA W/Tax 101 Activity 4.14/1000 100 0.414

RI RB ICA W/Tax 102 Activity 6.90/1000 100 0.690
RI RC ICA W/Tax 103 Activity 11.04/1000 100 1.104
RI RD ICA W/Tax 201 Activity 100 0.414
RI RE ICA W/Tax 201 Activity 100 0.69
RI RF ICA W/Tax 203 Activity 100 1.38
RI RG A W/Tax 204 Activity 11.04/1000 100 1.10
RI RH ICA W/Tax 301 Activity 4.14/1000 100 0.414
RI RI ICA W/Tax 302 Activity 6.9/1000 100 0.69
RI RJ ICA W/Tax 303 Activity 13.8/1000 100 1.38
RI RK ICA W/Tax 304 Activity 9.66/1000 100 0.966
RI RL ICA W/Tax 401 Activity 100 1.104
RI RM ICA W/Tax 402 Activity 100 1.104
RI RN ICA W/Tax Activity Non identified 100 1.38
RI RO W/Tax Education 100 0.70
RI RP ICA W/Tax 104 Activity 8/1000 100 0.80
RV R0 No VAT W/Tax subject 100 0.00
RV R1 VAT W/Tax Purchases (16%) 100 15.00
RV R2 VAT W/Tax Services (16%) 100 15.00
RV R3 VAT W/Tax Fees and Commissions (16%) 100 15.00
RV R5 VAT W/Tax Simplified regimen 100 100
RV R7 VAT W/Tax Foreign Vendors 100 100
RV R8 VAT W/Tax Differ. Percentage (5%) 100 15.00
In particular, the following steps have to be performed to check the applicable WHT rates:
WHT Corp. Income Tax:
Check the WHT rate applied of the transactions reported by dividing the column “WT amount in RC” by
column “WT base amount in RC”.
Example:
Only in case the WHT percentage deviates from the WHT rate included in the tax code description with
more than 0.51%, AFS Tax has to check the root cause of the difference in SAP (underlying invoices to be
extracted if need be) to avoid similar incorrect bookings in future periods.
35
17. Identify reversals and credit notes
In case any corrections were performed during the past reporting periods, these were included in the
correction log and can be easily traced back using the document number / posting reference added by
BPO or the affiliate to this correction log*.
AFS Tax will check the correction log and check the tax report for any corrected bookings performed
relevant for the previous period. Based on the correction log, there will be a clear distinction between
credit notes (which will need to be included in the tax return – unless the manual shift was already done
during the preparation in the past reporting period) and reversal / cancellation bookings (which should
be excluded from the current tax return).
Based on the above, AFS Tax will highlight the respective lines in the tax reports (one color for credit
notes and another color for reversals) to ensure Deloitte can identify the correct treatment for the credit
notes and reversals (i.e. include / exclude / etc.) when preparing the tax returns.
* During the first month roll-out, all credit notes / reversals will have to be manually checked in SAP by
AFS Tax. AFS Tax will highlight the respective lines / transactions (one color for credit notes and another
color one for reversals) to ensure Deloitte can identify the correct treatment for the credit notes and
reversals (i.e. include / exclude / etc.) when preparing the tax returns.
In practice, this check can be executed by checking if there is a credit note attached to the transaction in
SAP. In case there is no credit note attached to the transaction, the transaction has to be considered as a
reversal and thus not in scope for tax reporting.
To check if a credit note is attached to the transaction in SAP, the steps outlined in step 3e. of the
process manual have to be followed (for AP invoices, T-code fb03 has to be used, for AR invoices, T-code
vf03 should be used).
These controls should only be performed over type of docuemtns KR and RE (AP invoices)
18. Identify erroneous bookings
NA
19. Complete missing information in tax reports
Based on the issue log completed by BPO, the AFS Tax Team can easily identify transactions in the WHT
reports for which information is missing.
Based on the document number / reference number, AFS Tax Team can request the required invoices
(from BPO) or check SAP directly to obtain the missing information and to complete the tax reports.
36
Based on the results of the above, certain corrections might be required, which would be communicated
to the responsible parties via the correction log. Alternatively, the missing information might be the
result of a master data gap or a general issue (input of invoices, etc.), which will have to be escalated to
the responsible persons by AFS Tax Team. The issue log will serve as the basis for this task.
20. Perform WHT reconciliation – P&L reconciliation
Note that the reconciliation for WHT is not supported by the reconciliation tool and has to be performed
manually, i.e. the WHT G/L accounts have to be reconciled with the WHT reports.
21. Complete review sheet
Once the above checks are completed, AFS Tax has to complete the third part of the review sheet.
AbbVie - Colombia
- Review Sheet.xlsx
22. AFS Tax to send information package to Deloitte
Once the above steps are completed and the review sheet is completed / signed off, AFS Tax has to
provide Deloitte via e-mail with the following information:
 Tax reports in Excel

 Payroll WHT information
 Information on transactions to be reported this month but not yet posted in SAP
 WHT reconciliation
 Issue / correction log
 Excel report from WHT to Natural persons. This should be request from BPO Nunez, Maria
Rebeca mariarebeca.nunez@Abbvie.com
Contact details Deloitte Colombia:
Name: Rodrigo Valbuena

E-mail: evalbuena@deloitte.com
37
Telephone: +57 1 4262393
Name: Luisa Aguilera

E-mail: luaguilera@deloitte.com
Telephone: +57 1 5461810
Once the above steps are completed and the review sheet is completed / signed off, AFS Tax has to
provide Ernst Young via e-mail with the following information:
 Trial balance ZL
 Magnetic Media
 Magnetic Media Passive
 Magnetic Media Income
Contact details Ernst Young Colombia:
Name: Edgar Carvajal

E-mail: Edgar.Carvajal@co.ey.com
Telephone: +57 1 4847073
Name: Victor Garzon

E-mail: Victor.Garzon@co.ey.com
Telephone: +57 1 4847078
Name: Diego Manosalva Arias

E-mail: diego.manosalva@co.ey.com
Telephone: +57 1 4847386
Please note that all information has to be provided to Deloitte and EY by the due date indicated in the
due date overview saved on the AbbVie SharePoint.
4b. Reports to be re-run?
In case additional reports need to be run or reports need to be re-run, the T-codes and variants / lay-outs
as listed in step 3a. should be used. Any issues need to be escalated to Deloitte and to the relevant
parties within AbbVie based on the nature of the specific issue. The issues noticed need to be
documented in the issue log so this can be followed-up (as tracked as well) outside the reporting cycle.
38
4e. Start
Corrections
Yes process 4f. Follow-up on
AFS
4a. Internal checks and corrections to be

4b. Reports to be re- 4c. Check errors & 4d. Errors / mismatch
reconciliations – No performed and taken
run? reconciliations reconciliations?
(appendix 1) into account
4c. Check errors & reconciliations
As mentioned in step 4a., step 4c. becomes applicable in case there is no need to re-run the reports as a
result of any of the checks performed.
4d. Errors / mismatch reconciliations?
In case the results of the checks performed in the above steps turn out to be ok (and there is no need to
re-run reports etc.), the review sheet should be completed - see step 21 above) and step 5, i.e. Deloitte
compliance process, becomes applicable.
In case there are errors in the tax reports, the corrections sub process will start, step 4e.
4e. Start corrections sub process

Affiliate
4. Affiliate to issue/ 5. Affiliate to book

request corrective new documents in
documents SAP
CoE
No
Deloitte
Start 9. Share correctings log /

JE tracker with Deloitte at End
month͛s end
1a. Deloitte to
update correction
log
2. AFS to identify 3. BPO did original booking 6. Prepare journal 8. Update
AFS
responsible persons and/or no new documents to Yes postings and corrections log with
for corrections be issued? instructions for BPO JE details
1b. AFS to update
correction log
BPO
7. Post JE and confirm to

AFS once done
1 Update correction log
Depending on the step in the process, the correction log will be updated by either Deloitte (1a.)
or AFS (1b.).
The update of the correction log can be done using the instructions included in the file and by
using the color coding. Note that this requires several columns to be filled in, in order for AFS to
39
ensure the correct parties are asked to perform the corrections afterwards. These columns can
be divided into the following groups:
 Information related to the transaction and nature of the miscoding (period, tax code used,
amount, type of miscoding, etc.).
 Basic information regarding the correction to be performed (who posted original booking,
when / how is it communicated or escalated).
 Information regarding the correction, once this has been performed.
The aim of the last column is to ensure 1) there is a way of checking which corrections have been
performed (i.e. BPO / AFS Tax checklists) and 2) to ensure follow-up of all corrections not yet performed.
Based on this log and the information contained therein, it is possible to identify responsible parties and
the correct persons to whom any issues should be addressed.
In this first step of the process, only the below columns are relevant and should be completed.
2. AFS TAX to identify responsible persons for corrections
Once the first part of the correction log is completed, the AFS Tax team should track the relevant
document number in SAP and confirm the person who originally booked the miscoded transaction. The
identification of the relevant document number can be done by running SAP T-code fb03 – see below
print screens.
Example:
40
1. Complete the T-code (fb03) and click on the green icon next to the T-code
2. Complete document number (in the report, there is a column Document number), company code
and fiscal year and click “enter”
3. Click on the “head icon” as shown below and then the small screen will appear where the field
“Entered by” is mentioned.
41
42
Additionally, the following columns of the correction log should be completed by AFS Tax to ensure
adequate follow-up.
3. BPO entered original booking and / or no new documents to be issued?
Based on the AFS TAX input in step two, a check is done whether a new document needs to be issued
(i.e. in case a corrective invoice or credit note is required) and whether BPO was responsible for the
original booking. In case BPO did not perform the original booking, step 4 becomes applicable as the
assistance of the affiliate will be required for the next step.
In case BPO did perform the original booking, step 6 will become applicable and BPO will be responsible
for the corrective postings in SAP.
4. Affiliate to issue / request corrective documents
AFS Tax will provide the affiliate with the required corrections to be done / new (corrective) documents
to be issued. The affiliate will prepare the required documents and ensure the corrections are
performed. The request for corrections will be documented in the correction log and followed up by AFS
Tax in the next reporting cycle. The below email contains a template to request the correction from
Affiliate.
Corrections to be
performed.msg
5. Affiliate to book new documents / corrections in SAP
The affiliate will book the corrective entries in SAP and ensure the required corrective documents are
issued (if any). Afterwards, step 8 will become applicable.
6. Prepare journal postings and instructions for BPO
Based on step two, AFS Tax will prepare an e-mail (template below) to BPO containing the required
instructions for all corrections to be performed.
Corrections to be
performed.msg 7. Post Journal entry and confirm to AFS once done
43
Upon receipt of the instructions for the corrections, BPO will post the journal entry (JE) prepared by AFS
Tax (including any other instructions mentioned in the communication).
8. Update correction log with journal entry details
Regardless of who was responsible for the posting of the corrections (or issuance of corrective
documents), the final set of columns of the correction log needs to be completed by BPO or Affiliate in
order to ensure proper follow-up. This third part needs to contain the reference of the booking and date
on which it was completed. In case issues arise during earlier steps in the process, a comment should be
mentioned so that these issues can be communicated accordingly by AFS Tax to the relevant persons.
9. Share correction log / JE tracker with all stakeholders at month’s end
Part of the checks to be performed by AFS Tax is the follow-up of the correction log to ensure all
corrections are performed in a timely manner. At the end of each month, the updated correction log
should be shared with Deloitte via e-mail to ensure the required manual adjustments are performed
during the upcoming compliance process (to avoid double reporting for example).
4f. Follow-up on corrections
At the end of each month, AFS Tax is responsible to follow-up on the booking / performing of the
outstanding corrections via the issue / correction log.
The AFS Tax team will monitor this log on a regular basis and ensure adequate follow-up. AFS Tax is
responsible for escalating any outstanding corrections to the relevant persons, i.e. reminding the
affiliate and / or BPO or informing AFS / Tax CoE in case of issues.
In case tax technical judgement is requirement on a higher level, AFS Tax will contact Tax CoE with a
description of the issue (by copying in the relevant issue / correction log) and request the necessary
guidance to proceed with the corrections.
C. Corrections following internal checks / reconciliations
44
Affiliate Phase
8. Local affiliate
No approval
7a. Tax CoE

approval of draft Yes 7b. Approval email
return
CoE
6b. Tax CoE review 6c. Tax CoE agreement No

with necessity No 6d. Tax CoE Review
of suggested
corrections? of draft returns 7c. Comments to
corrections
Deloitt e and/or AFS
Yes
Yes
No
Deloitte
5. Deloitt e 6a. Corrections /

compliance process Additional info required?
(appendix 3) Transmittal email and
draft returns
No 13. Additional checks to

4e. Start
be performed outside
AFS Tax Team
Corrections
Yes the VAT compliance
process
cycle
4c. Check errors & 4d. Errors / mismatch
reconciliations reconciliations?
45
5. Deloitte compliance process
Once Deloitte receives the reports (and comments, if applicable) without any queries / instructions,
Deloitte will start the tax return preparations based on the information available.
Only in case of incomplete data or issues with the tax reports / formatting, Deloitte will send an e-mail /
discuss with the AFS Tax Team. In any other case, the questions will be sent directly to Tax CoE as part of
the WHT return review and approval process.
6. Review of draft returns / information
6a. Corrections / additional info required?
In case Deloitte notices some inconsistencies or issues which will impact the final WHT position, which
would not allow Deloitte to continue the tax return preparation process, Deloitte will send an e-mail to
Tax CoE informing them about the issues noticed and suggest corrections (also important regarding the
“Internal due date” mentioned in process step 1 above) and await further instructions (while step 6b
becomes applicable).
In case Deloitte agrees with the reports provided and is able to prepare the draft tax returns based on
the tax reports received, any comments Deloitte may have will be communicated to Tax CoE for
discussion purposes in the e-mail Deloitte will send to Tax CoE to request to review the draft tax returns.
(step 6d becomes applicable).
6b. Tax CoE review of suggested corrections
Tax CoE will evaluate whether these corrections are acceptable and should be processed accordingly.
6c. Tax CoE decision on suggested corrections
If corrections are required, Tax CoE will inform AFS ACC of the necessary corrections and request them to
prepare the journal postings and liaise further with BPO.
6d. Tax CoE review of draft returns
In case no corrections or additional information is required as per review of Deloitte, Tax CoE will review
the draft return upon receipt.
7. Tax CoE approval
7a. Tax CoE approval of the draft return
If Tax CoE agrees with the draft tax returns as prepared by Deloitte, Tax CoE will approve the draft tax
returns and provide these to the local affiliate for final sign off, as per step 7b.
46
7b. Approval e-mail
In case Tax CoE approves the draft tax returns, an approval e-mail will be sent by Tax CoE to the local
affiliate with the request for final sign off by the Financial Director (FD).
7c. Comments on draft return to Deloitte
However, in case Tax CoE identifies (additional) corrections to be done or would like to add some manual
bookings, Tax CoE will inform Deloitte accordingly (via e-mail) by using the correction / issue log. Deloitte
will report additional comments / instructions received in the correction / issue log – if not done yet by
Tax CoE.
8. FD review and approval
The local affiliate will – upon receipt of the e-mail from Tax CoE – review the draft tax returns and upon
approval, provide Tax CoE, AFS Tax and Deloitte with the approval to submit the tax returns.
The affiliate needs to review and confirm that the transactions reported during the month are in line
with the overall (expected) business flows for Colombia. In case issues are noticed, Tax CoE will be
informed and review the suggested corrections (step 6b. above).
D. Payment and submission
10. Start
Affiliate
8. Local affiliate 9. Payment and AbbVie

Yes End
approval submission process Payment
process
12. Storage of
11. Filing of returns
relevant documents
Deloitte
End
9. Payment process
Once the affiliate approves the tax return(s), the payment process (if applicable) should be initiated as
per the internal AbbVie payment regulations.
47
10. AbbVie payment process
The AbbVie payment process is described in detail in the relevant SOP and describes the complete
process and responsible parties involved.
11. Submission process
The filing of the tax returns is done electronically byTAX COE. After that TAX COE sign authorization in
the DIAN page to sign by Fiscal Revisor and Legal Representative.
After that EY receive all documents from Filing provided for TAX COE and request for Review and sign
electronically the Tax declaration.
Once is signed by EY Tax Coe sign in name of legal Representaive in Colombia and proceed to present the
Declaration.
After that TAX COE prepares the Payment receipts in the Dian page and sen it the drafts to Treasury.
12. Storage of relevant documents
Once the return has been filed and the payment was performed (or refund requested – if applicable),
Deloitte will save all working documents, relevant communications, draft returns, draft payment form /
refund request (if applicable) along with the proof of submission of the returns / payment / refund
requests (if applicable) on DTi.
If a payment was done by AbbVie (as initiated by affiliate per step 9. above), AFS Tax will 1) be
responsible for uploading the proof of payment on DTi along with any other relevant information (tax
return info will still be uploaded by Deloitte) and 2) will be responsible for circulating the proof of
payment (if applicable) to Tax CoE and AFS ACC / BPO so that the necessary clearing postings can be
processed.
AFS Tax will check DTi to verify that the filing has been done.
13. Additional checks to be performed outside the WHT compliance cycle
In general, once the compliance cycle for a certain entity has finished, it is expected that the following
checks are done still:
 AFS Tax to follow-up on payment booking by checking account for settlement (if applicable);
 If applicable, refund requests and receipts to be followed up by AFS Tax and / or Treasury;
 Ad hoc assistance on WHT audits and questions tax authorities.
 Verification of posting of JE to reflect payment of returns and correct assignment to G/L accounts
48
E. Appendixes WHT process
Appendix 1 – Abbreviations
AFS Area Financial Services

AFS Tax AFS Tax Team
BPO Business Process outsourcing
CD Calendar Day
Dti Deloitte Tax Insight
FD Financial Director
JE Journal Entry
RS Review Sheet
SD Statutory Due Date
Tax CoE Tax Center of Excellence
WHT Withholding Tax
WD Working Day
Appendix 2 – BPO checklist

1. Verify whether all reports have been extracted
2. Check formatting of reports and figures
3. Check reporting / foreign currency
4. Check totals wit SAP (on-screen check)
5. Check whether all information is completed
6. Determine reasons missing reports / incorrect parameter and update or re-run report
7. Complete invoice sampling and extract AP invoices
Appendix 3 – AFS checklist
1. Request copies import declarations

2. Confirm WHT Payroll
3. Request Local Affiliate to provide information on WHT transactions not yet posted in SAP
4. Verify checks performed by BPO
5. Add Document date in the Magnetic Media report
6. Check totals of the tax report (using “sum” function)
7. Check WHT rates on a transactional level
8. Identify reversals and credit notes
9. Identify erroneous bookings
10. Complete missing information in tax reports
49
11. Perform WHT reconciliation – P&L reconciliation (including accumulated balances)

50
F. Attachments
AbbVie - VEP -
process flow.pdf
AbbVie - Colombia
- Company ID.xlsx
AbbVie -
Supporting logxlsx.xlsx
Deloitte Tax Insight

- Quick Reference Guide.pdf
51

AbbVie WHT Colombia Process

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AbbVie WHT Colombia Process

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AbbVie – Process Manual

Throughout this document, WHT is referred to as “tax” or as “WHT”.

12. Confirm WHT transactions not yet posted in SAP..........................................................35

13. Additional checks to be performed outside the WHT compliance cycle.........................................53

A. Compliance due dates

Start 1. Due dates to AFS

2. Distribute due dates and

3a. Extract reports

1. Due dates to AFS

 Entity name & company code = identification of the relevant entities

For Colombia specifically, the following statutory due dates apply.

* The standard business flows for AbbVie in Colombia are:

 Import of product (not taxed)

2. Distribute due dates and keep track of communications

3. Extraction of reports and preliminary checks

3a. Extract reports and export to Excel

Magnetic Media WHT ZFIR_MAGNETIC_REPORT A-RTEFTE COL -

Magnetic Media WHT ZFIR_MAGNETIC_REPORT A-RTEFTE COL -

WHT Corporate Income Tax:

Magnetic Media Passive

Magnetic Media Expenses

Magnetic Media Income

WHT: Trial Balance

Please run also S_ALR_87012284

Change reporting period to the one needed

3. Once the report is shown, save in Excel format

Aristizabal, Ligia S Ligia.Aristizabal@Abbvie.com; Duarte, Melissa X melissa.duarte@abbvie.com

3b. BPO checklist & checks to be performed

1. Verify whether all reports have been extracted

Example on how to complete the issue log (if any issues):

Magnetic Media WHT ZFIR_MAGNETIC_REPORT A-RTEFTE COL -

2. Check formatting of reports & figures

 The text should be readable without issues;

3. Check correctness of parameters used

Example for the WHT report (Corp. Income Tax):

Example for Magnetic Media report:

 Periods 10/2015 to 10/2015

4. Check reporting / foreign currency

5. Check totals with SAP (on-screen check)

6. Check whether all information is completed

7. Determine reasons missing reports / incorrect parameters and update or re-run

8. Prepare tax reconciliation tool

3c. Reports to be re-run?

4a. Internal checks and

3d. Re-run reports with missing 3e. Ad hoc assistance

3a. Extract reports 3c. Reports to be re- requests of invoices

3d. Re-run reports

3e. Extraction of AP invoices

1. Put a filter on the column “Description” – filter on “Vendor Invoice”

The invoice extraction process is as follows:

4. Double click on “incoming invoice” as shown below

9. Complete “Review sheet”

10. Provide AFS Tax information package

 Tax reports in Excel

B. Internal checks and reconciliations by AFS

4. Internal checks and reconciliations

4a. internal checks & reconciliations

4a. Internal checks and corrections to be

11. Confirm WHT payroll

Contact details HR:

HRCentral.Colombia HRCentral.Colombia@abbvie.com – or alternatively, the below persons can be

12. Confirm WHT transactions not yet posted in SAP

Contact Details Local Affiliate: