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Withholding Taxes - BR

How to analyse incorrect or none withholding taxes

accumulation
Created by Gustavo Machado on Nov 12, 2013

Purpose
The purpose of this article is to explain, possible reasons for none or incorrect accumulation in withholding taxes specific
for Brazil Localization.

Overview
It will be shown possible customizing activities also the BADI that copy the information from NF to FI module, so basically
the pain points that could lead to incorrect or none withholding taxes accumulation, in the localized withholding tax for
Brazil (PIS, COFINS, ISS and CSLL).  The complete customizing can be found in the SAP Note 1706309.

1 - Withholding tax type customizing

Here is shown the major customizing for withholding tax types. The bellow example shows how to correct customizing the
scenario where base amount is stored in Nota Fiscal, this happens for the withholding tax localized for Brazil liable for
accumulation.

 
This base stored in Nota fiscal means, that the base amount take in consideration should be available in the correct field
in the Nota Fiscal 'Total Values' tab, just like the tax amount:

 
 Tip: A very common issue happens when you have the base amount in the excluded base, but even though it
has value in the tax amount field, it will never withheld, because the threshold for withholding happens only
over the base mount.

 
Talking about minimum threshold for withholding it is important to be correct customized, it should happen in the
withholding tax type level and using the base amount:
 
                    

2 - Withholding tax code customizing

Other point that it is characteristic from localization in the base amount and withholding tax rate stay with 100% in the
withholding tax code, since the calculation will come from SD or MM modules, not FI module.

                    
This leads to strange behavior in the document base amount that is better described in the article Base amount equal to
the tax amount for some withholding taxes.
 

3 - Additional customizing that can lead to no withholding taxes calculation

Your system is customized as an ALE sending system. So it is expecting that an external system perform all the
withholding tax calculation. Se more details on SAP Note 615044 .
4 - Source code references for debugging
Here is a list of Function Modules and BADIs involved in the withholding taxes calculation:
FQST_CALC_COUNTRY – BADI specific for Brazil, responsible to read values from Nota Fiscal and transfer to FI
module into WITH_ITEM table.
FI_WT_FB05_CALCULATE_WT / FI_WT_FB01_CALCULATE_WT -  Function Module that is responsible to perform the
withholding tax calculation.
FI_WT_CALCULATE_WT_AMNT_P_TYPE -  Form that reads the withholding tax type customizing.
FI_WT_ACCUMULATE_AMOUNTS – Form responsible to handle withholding taxes liable for accumulation.
WTAD / WTAK – Accumulation tables for customer and vendor withholding tax data, the fields specific for Brazil are
from J_1BWHTRB01  to J_1BWHTRB12, related to respective month of the year.

Related Content
Related Documents
Base amount equal to the tax amount for some withholding taxes

Related SAP Notes/KBAs

SAP KBA 1904221 : Withholding tax with reduced base for Brazil functionality

SAP Note 1551206 : How to use Withholding tax (WT) functionality

SAP Note 1706309: CBT Condition Based Tax Calculation Brazil

SAP Note 916003: Withholding tax accumulation for CBT for Brazil

SAP Note 815720: Withholding Tax Accumulation

SAP Note 747607: Basic Customizing for MP135 and ISS legal change

SAP Note 889553: Withholding tax amount is larger than net amount for Brazil

SAP Note 615044: Withholding tax is not calculated

withholding wht accumulation base amount

badi mp135 pis cofins csll ir inss
imposto retido nota fiscal nf brazil brasil
retenção acumulação

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