Version

:
Date:

2.0 (V2) 22.08.2008 46C - 604

Release: Autor:

Peter Schiwek Solution Management SAP AG, Walldorf Klaus Olbrich Senior Tax Specialist SAP AG, Walldorf

SAP Tax Audit
Automated data analysis for tax on sales and purchases purposes

Handbook

History Version
(beginning on 1.0)

Status
( Draft / Review Copy / Released )

Date
(TT.MM.JJ)

1.0 2.0

Released Released

04.08.2008 22.08.2008

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Copyright
© Copyright 2009 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, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, System i, System i5, System p, System p5, System x, System z, System z10, System z9, z10, z9, iSeries, pSeries, xSeries, zSeries, eServer, z/VM, z/OS, i5/OS, S/390, OS/390, OS/400, AS/400, S/390 Parallel Enterprise Server, PowerVM, Power Architecture, POWER6+, POWER6, POWER5+, POWER5, POWER, OpenPower, PowerPC, BatchPipes, BladeCenter, System Storage, GPFS, HACMP, RETAIN, DB2 Connect, RACF, Redbooks, OS/2, Parallel Sysplex, MVS/ESA, AIX, Intelligent Miner, WebSphere, Netfinity, Tivoli and Informix are trademarks or registered trademarks of IBM Corporation. Linux is the registered trademark of Linus Torvalds in the U.S. and other countries. Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States 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, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc. HTML, XML, XHTML and W3C 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, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP Business ByDesign, 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 other countries. Business Objects and the Business Objects logo, BusinessObjects, Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and other Business Objects products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of Business Objects S.A. in the United States and in other countries. Business Objects is an SAP company. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty.

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1 SAP Tax Audit
1 2
2.1 2.2 2.3 2.4

SAP Tax Audit........................................................................... 3 Overview....................................................................................... 5
Highlights ............................................................................................... 5 Benefits.................................................................................................. 6 Not Supported........................................................................................ 7 Availability .............................................................................................. 8

3
3.1 3.1.1 3.1.2 3.1.3 3.2 3.2.1 3.2.2 3.2.3 3.3 3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 3.3.6 3.3.7 3.3.8 3.3.9 3.3.10 3.3.11 3.3.12 3.3.13 3.3.14 3.3.15 3.3.16 3.3.17

The Tool........................................................................................ 9
Program Call .......................................................................................... 9 SAP Menu.............................................................................................. 9 Command field ..................................................................................... 10 Query EB_TAX..................................................................................... 10 Selection Screen .................................................................................. 11 SAP Standard Variant .......................................................................... 12 Data Base Selection............................................................................. 12 Program selections............................................................................... 13 List Result ............................................................................................ 15 GL, Journal of Tax-Relevant Line Items............................................ 16 S6, Posted Tax per G/L Tax Account................................................ 17 R7, Tax Recalculation with Differences............................................. 18 R3, Top Posting Volume (Input Tax)................................................. 21 R4, Top Posting Volume (Output Tax) .............................................. 21 S3, Posting Volume per Account Type / Tax Code ........................... 22 S4, Posting Volume per Acct Type / Doc. Type / Tax Code .............. 23 S8, Posting Volume per Account Type / Ref.Trans. / Tax Code........ 24 S5, Posting Volume per Tax Code / G/L Account ............................. 25 S2, Posting Volume per G/L Account / Tax Code.............................. 26 S1, No. of Tax Codes (>= x) per Customer / Vendor......................... 27 S9, Posting Volume Per Country / Tax Code .................................... 28 S7, Posting Volume Per Country / C/V Account / Tax Code.............. 29 R5, Incoming Invoices Posted Several Times (Ref.+Amt)................. 31 R6, Outgoing Invoices Posted Several Times (Ref.+Amt)................. 32 R1, Difference Between Document Date and Posting Date .............. 33 R2, Number of Transactions per Vendor........................................... 34

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3.4 3.4.1 3.4.2 3.4.3 3.4.4 3.4.5 3.4.6 3.4.7 3.4.8 3.4.9 3.4.10 3.4.11 3.5 3.6 3.6.1 3.6.2 3.7

Processing Functins............................................................................. 35 Navigieren............................................................................................ 35 Collapse - Expand................................................................................ 36 Drill Down............................................................................................. 37 Search Function ................................................................................... 38 SAP List Viewer (ALV) ......................................................................... 39 Output of a Graphic.............................................................................. 42 Saving and Redisplaying Lists.............................................................. 43 Data Export to Microsoft Excel ............................................................. 45 Data Export: SAP AIS Data Format...................................................... 46 Running the Program as a Batch Job................................................... 48 Audit Information System ( A I S ) ........................................................ 49 Authorizations ...................................................................................... 50 Technical Information ........................................................................... 51 Data Volume ........................................................................................ 51 Runtime Behavior................................................................................. 51 Customer Modification.......................................................................... 52

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2 Overview
2.1 Highlights
Overview
All tax-relevant document data is provided online in your SAP system. 18 different views for the dataset make even large volumes of data manageable.

Check
The system checks whether data entered in your accounting system has been considered correctly for taxes on sales or purchases. The system indicates possible anomalies (early warning indicator, internal control system). Using the tax-relevant accounting document, you have access to all data of the business process.

Benefit
Errors are identified already before the advance return or return for tax on sales/purchases is created, and can be corrected.

Flexibility
In addition to the standardized views, you can define and continuously improve companyspecific views. This makes the data analysis with SAP Tax Audit a continuous process.

Compatibility
You can use an export function to transfer the tax-relevant data to your PC. The SAP AIS data format ensures that further processing with the classic revision tools ACL or IDEA occurs without problems.

Security
This analysis software gives you maximum security (risk reduction) in the run-up to a digital (government) tax audit.

Basic characteristic
SAP Tax Audit is an analysis tool. SAP Tax Audit is not a documentation tool in terms of the principles of proper computerbased accounting systems. It also makes no claim to a reconciliation capability to standard reports for the taxes on sales/purchases (RFUMSV..).

Standard function
SAP Tax Audit is a standard function of SAP Financials. SAP developed the online solution together with specialists from the tax department. For information about the current development status, see SAP Note 1091606.

Head start
On the market, some software producers have already attended to this subject, and offer offline solutions that are subject to charge. SAP Tax Audit offers you more than just being on the same level with the (government tax) auditor. With SAP Tax Audit, you are one step ahead of the auditor.

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The range of functions can be extended with relatively little difficulty. familiar ERP system. Installation and maintenance required for each workplace. the attempt is made to reproduce the SAP data logic and processing logic. The data being reported on belongs to Accounting. Reconciliation Reconciliation is only possible within the selected data (therefore it is no longer comprehensive. reconciliation of general ledger with subsidiary ledgers). In part.2008 Page of 6 54 . Possible to jump from compressed date to individual documents. Data Security Data is located in original system. Data Storage Dataset is duplicated numerous times in offline area: . Temporary at time of reporting. Online processing.2 Benefits Criteria Data Retrieval SAP Tax Audit Compared to Selection using logical databases. SAP function modules are used. Central maintenance.0 Date: 22. No IT knowledge required.SAP Tax Audit Handbuch 2. Data Formatting Reporting Hardware Requirements Single-user system. A user can also work with SAP Tax Audit using his or her existing authorizations. . It is not possible to refine the selection beyond the existing. . Additional maintenance is required for any SAP functions that change. The scope and quality of the data is the responsibility of the user. Use of existing standards. Offline processing. The basis for working is the current SAP file definition and data definition (DDIC). selected data. Users need to familiarize themselves with a "foreign environment. Using extensive Customizing. with access to corresponding data of the entire business process. Other Solutions Data retrieval requires using import files. No longer possible to provide authorization protection at the PC level. for instance. such as ALV technology.Export file (+100 %).08.tool format (+100 %) Data leaves the SAP system.data retrieval Liable to pay for the expenses. and therefore is subject to the reconciliation and control functions of closing. Existing. Linked to unstructured data (original documents). Personnel Requirements Price Standard function of SAP Financials © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. availability in entire network.Configuration of application. The processing logic is based in SAP standard tools (query)." Constant support of IT department required .

Taxes that are determined using country-specific tax calculations (such as those applied in India and Brazil) are not supported. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 7 54 .3 Not Supported Tax Calculations That Are Not Supported Taxes that are calculated using jurisdiction codes (such as those applied in the USA and Canada) are currently not supported in this version of the program.SAP Tax Audit Handbuch 2.0 Date: 22.08. Tax-relevant line items from the Real Estate component and FI-CA (mass contract invoicing) are not included in the evaluation.

00 6.03.02 6.schiwek@sap.03.03 6.4 Availability SAP Tax Audit has been delivered to all SAP customers via Change and Transport Management in the beginning of 2008.03 6.00 6.04.02 6.0 Date: 22.6C 4.03. The hitherto existing versions of the program: Version 0 Release R/3 R/3 ERP ERP ERP ERP ERP 4.2008 Page of 8 54 .2008 28.2008 28.00 6.70 5. you have the option to implement the German-language version of SAP Tax Audit as an advance implementation. Inspired by your feedback. we have introduced enhancements and improvements into the evaluation and delivered these as a new program version.SAP Tax Audit Handbuch 2.04 Support Package 58 31 20 14 04 03 01 SAP Note 1243775 1243775 1243775 1243775 1243775 1243775 1243775 Available Advance implementation For each SAP release as of 4.2008 04.2008 Version 1 Release R/3 R/3 ERP ERP ERP ERP ERP 4.04. Interested customers can contact peter.6C 4.04 Support Package 56 30 19 12 02 01 SAP Note 1091606 1091606 1091606 1091606 1091606 1091606 1091606 Available 14.00 6.2008 18.02 6.70 5.00 6.03 6.70 5.04 Support Package 57 31 20 14 04 03 SAP Note 1163628 1091606 1091606 1091606 1091606 1091606 1091606 Available Advance implementation possible possible possible possible possible possible Version 2 Release R/3 R/3 ERP ERP ERP ERP ERP 4.2008 28.6C 4.08.6.03.00 6.com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

Financial Accounting.1 Program Call Please at first add the following parameters to your user profile.08.Query for accounts receivable or FQUK . Information System.0 Date: 22.SAP Tax Audit Handbuch 3 The Tool 3.2008 Page of 9 54 .1 SAP Menu SAP Tax Audit can be accessed via the SAP Menue. Tools Transaction: FQUS . Accounting.1. 3. General Ledger.Query for accounts payable EB_TAX .General Ledger Query or FQUD .*** A I S *** Analyze Document Database (Tax on Sales/Purchases) Query Name: © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. System User Profile own Data Parameters ID = AQB Value = /SAPQUERY/AU ABAP Query: User group ID = AQW Value = G ABAP Query: Query area There are several possibilities to access SAP Tax Audit in your SAP system.

2008 Page of 10 54 .2 Command field The direct way to access SAP Tax Audit is by entering the transaction S_P7D_67000163 in the command line. The technical transaction S_P7D_67000163 consists of .in combination with version SAP&AUDIT 3.1.0 Date: 22.3 Query EB_TAX Alternatively.access of the query EB_TAX . Work Areas.08. Transaction: Select Work Area: Other user group: Select Query: Function: SQ01 – Queries Environment.SAP Tax Audit Handbuch 3.1. Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analyze Document Database (Tax on Sales/Purchases) Execute / … with variant © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. SAP Tax Audit can be accessed via transaction SQ01 – Queries.

08. such as the Posting Period. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.SAP Tax Audit Handbuch 3.2008 Page of 11 54 .2 Selection Screen Dynamic Selections The Dynamic Selections function offers you additional selection options.

.SAP Tax Audit Handbuch 3.The comparability to the monthly closure is lost. we recommend making the following database selection: .2. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 12 54 . 3. In this version the following fields of table TVARVC are preset: .0 Date: 22.Only one fiscal year It may be necessary to restrict the selection further using the posting date (month-specific).Fiscal year .2 Data Base Selection Due to the expected data volume. .Only one company code .Posting date The table TVARVC can be maintained with transaction S_ALR_87101021.08.2.Most errors do not have data base indices as a standard (run time).Company Code .1 SAP Standard Variant For query EB_TAX (SAP Tax Audit) the standard version SAP&AUDIT has been prepared. We do not recommend using Hide dynamic selections.

Decimal commas instead of decimal points It is only useful to set decimal commas or decimal points when using the Private File output format. Reference Transaction (ignore) Ensure that the Reference Transaction contains the default setting.FI-CA documents (mass contract invoicing) S1. This excludes the following documents from processing: .08. This value can be overridden. Number of ranked list places Number of ranking list places is set to 32 by default.SAP Tax Audit Handbuch 3. In this way. of Tax Codes (>= X) S7. Tax Recalculation Active Only select R7 Tax Recalculation Active for the desired function (runtime).0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. the system only processes line items with a tax code. Tax Recalculation Active = X The input values of these selection criteria only affect the mentioned statistics or rankings. For more detailed information please see the description of the individual statisctics and rankings. Check Ref. No. and Amount = X R7.2008 Page of 13 54 . R7.3 Program selections Read all document status Do not make an entry. Tax Codes (ignore) R5+R6. Tax code Ensure that the Tax Code is not initial.Real Estate documents * .2.

2008 Page of 14 54 . dass alle Belege.oder Verbindlichkeitsbelegen aufgebaut sind (wie etwa die Belege aus den periodischen Buchungen und der Nebenkostenabrechnung) auswertbar sind. Currency conversions are not necessary. Berichte zu Optionssätzen). Die Auswertung dieser Belege sollte daher über entsprechende Berichte aus dem RE-FX erfolgen (Vorsteueraufteilungsprotokoll. Um Fehlinternpretationen auszuschließen wurden daher in den Vorbelegungen des Tools die aus dem RE-FX stammenden Belege zunächst gänzlich ausgeschlossen. Im Unterschied hierzu ist die Auswertung von . Output format ABAP List Ensure that ABAP List is the selected output form. Thus. Output format Private file Only the basic list is output via interface Private file. Ergebnisliste Vorsteuerberichtigung.Vorsteuerkorrekturbelegen aus der Nebenkostenabrechnung . You can navigate through all listings. Vorsteuerkorrekturliste zur Nebenkostenabrechnung.08. reicht es nicht. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. sondern hierzu sind begründende Informationen aus dem RE-FX heranzuziehen (Optionssätze. Ursprungsbeleg). Historie der Optionssätze. Um derartige Buchungen zu begründen.SAP Tax Audit Handbuch Currency translation data The evaluation is based on the local currency of the selected company code. Output format SAP List Viewer Only the basic list is output in the format SAP List Viewer. * Reference Transaction (ignore) Real Estate documents die Auswertung steuerrelevanter Belege aus dem RE-FX mit Hilfe von SAP Tax Audit ist nur teilweise möglich und sinnvoll.Vorsteuerberichtigungsbelegen mit SAP Tax Audit nicht sinnvoll auszuführen. den Beleg an sich auf Konsistenz zu prüfen (was Aufgabe von SAP Tax Audit ist). it is not required to change these fields.0 Date: 22. This output form only offers all statistics/rankings and the basic list in one listing. die analog zu Forderungs. Grundsätzlich ist es jedoch so. da es sich hierbei um direkte Buchungen auf das Steuerkonto handelt.Vorsteueraufteilungsbelegen . Belegungen als Begründung von Optionssätzen.

3 List Result You can use one report to produce the following simultaneously: . / Tax Code Posting Volume per Tax Code / G/L Account Posting Volume per G/L Account / Tax Code No. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.Trans.SAP Tax Audit Handbuch 3.0 Date: 22. of Tax Codes (>= x) per Customer / Vendor Posting Volume Per Country / Tax Code Posting Volume Per Country / C/V Account / Tax Code Incoming Invoices Posted Several Times (Ref.+Amoun) Difference Between Document Date and Posting Date Number of Transactions per Vendor The numbers of statistics and rankings has been increased and has no significance for the individual list.+Amoun) Outgoing Invoices Posted Several Times (Ref. 9 ranked lists) The evaluation SAP Tax Audit comprises the following output areas: Journal of Tax-Relevant Line Items Basic List (GrundListe) GL -----------------------------------------------------------------------------------------------------------Posted Tax per G/L Tax Account Tax Adjustment with Differences Top Posting Volume (Input Tax) Top Posting Volume (Output Tax) Statistic S6 Ranked List R7 Ranked List R3 Ranked List R4 Statistic S3 Statistic S4 Statistic S8 Statistic S5 Statistic S2 Statistic S1 Statistic S9 Statistic S7 Ranked List R5 Ranked List R6 Ranked List R1 Ranked List R2 Posting Volume per Account Type / Tax Code Posting Volume per Acct Type / Doc.2008 Page of 15 54 .1 Basic list and up to 18 summarized views (9 statistics.08. Type / Tax Code Posting Volume per Account Type / Ref.

The list is prepared like a journal. You start again with another data selection and preparation. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.08.2008 Page of 16 54 .3. Journal of Tax-Relevant Line Items The basic list (GL) contains all line items that were determined with the selection. New data selection When moving in output form ABAP-List (basic list. This transaction is deleting all data in all output areas.SAP Tax Audit Handbuch 3.1 GL. you are leaving the list area and returning the selection screen. statistics or ranking) and push the return button Return (F3). The columns contain all fields that are also valuated in the individual statistics and ranking lists.

it is the first line of the lower sum block. Such dummy line is part of each statistic/ranking.3.2 S6. please see to the elimination of documents from the application . In the above part of the list. all line items are always processed. this is the value in the last line. as well as unusual tax rates. Among other things.2008 Page of 17 54 .0 Date: 22. Here. this view shows incorrect postings to tax accounts.FI-CA documents (mass contract invoicing) The overall amount shows the number of tax-relevant line items that have been processed. Only the line items that were posted to tax accounts are listed. Posted Tax per G/L Tax Account Purpose of this view: The goal is to provide a standard evaluation from a VAT point of view.SAP Tax Audit Handbuch 3. In the above part of the list. Any line items that are now relevant for the current report are neutralized. The tax base is taken from the tax line item. The tax posted that is displayed matches the balances posted to the tax accounts (Transaction FS10N – G/L Account Balance Display). © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.Real Estate documents .08. For a statistic or a ranking list.

It allows you to see inconsistencies in document entry. Differences at the document level that are less than or are equal to 10 are neutralized (rounding differences).000. a) = Calculation Basis b) = Tax Basis d) = Posted Tax e) = Calculated Tax f) = Difference (from the G/L account line items) (from the automatically generated tax line items) (from the automatically generated tax line items) ( ( a * p ) Tax calculation function module) (d-e) The tax is recalculated using the basis for the calculation ( a ) and using the tax code from the line item.237. Tax is recalculated for each line item.01 (f) ( ) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.43(a) * 16(p) / 100 = 357. for instance.0 Date: 22. If a difference arises which exceeds the permitted rounding error limit.2008 Page of 18 54 . this is displayed together with the tax on sales and purchases information for the document.00(d) – 357. the program checks whether the existing tax amount agrees with the portion of the base amount arising from the tax code calculation rules. For every tax item in a document.3. It’s a standard functionality in the VAT report as well. 2.99(e) = 2.642.08.3 R7.99 (e) 3. The rounding tolerance is determined for each document per tax code. The values determined are displayed cumulated for each document.SAP Tax Audit Handbuch 3. Tax Recalculation with Differences Purpose of this view: The goal is to identify transactions where the VAT amount posted is not what would be expected when compared to the relevant tax codes as highlighted in the Master File.

Only apply Tax Recalculation using the program selections if you really need the report (runtime). Program selections The tax recalculation is switched off. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.08. Tax Recalculation Active = X (default = X).2008 Page of 19 54 . Ranking 7 is empty. Via this program selection you can switch off the tax recalculation.SAP Tax Audit Handbuch R7.

0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. If only one document is analyzed for test purposes. The result is documented in detail in ranking 8.08.2008 Page of 20 54 . any tax difference can be identified here as opposed to with R7. Selection via document Ranking 7 is empty. It summarizes the tax volume of a document to a evaluation line. The tax volume of one transaction may comprise several tax lines with different tax rates.SAP Tax Audit Handbuch R8 (required to prepare R7) Ranking List Required by the Program for Technical Reasons.

If back payment cannot charged trough to the customers. Top Posting Volume (Output Tax) Purpose of this view: The goal is to provide an opportunity to check the legal invoicing requirements in order to deduct the Input VAT. the percentages of input tax and output tax balance to zero) are not considered. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Result: increase of costs and impact on the operating income.3. This query allows you to check if the material and legal requirements have been met according to applicable tax laws. VAT rate applicable and VAT amount payable.2008 Page of 21 54 .0 Date: 22.4 3. Any invoice not complying with these rules will not be acceptable for VAT purposes throughout the EU.5 R3. In these cases the VAT authorities basically do not accept the deduction of Input VAT. Each of these two ranking lists displays up to 32 documents with the highest tax volumes. Selects the documents with the highest tax volumes. As you are aware a lot of mandatory items must be mentioned on each invoice such as the date of issue.SAP Tax Audit Handbuch 3.08.3. Any documents with a tax code configured for acquisition tax (that is. then this means a corresponding increase in costs as well. description of the goods or services. number of the invoice. name and address of the selling trader and of his customer. In the event of an incorrect value added tax assessment of sales invoices the value added tax can be retrospectively assessed from the supplying enterprise. Top Posting Volume (Input Tax) R4.

0 Date: 22. The following statistic group the posting volume by account type and tax code.2008 Page of 22 54 . The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). The summarized presentation allows a fast survey. M = Material. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets. S = G/L accounts.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S.08. Posting Volume per Account Type / Tax Code Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly.6 S3.3.

M = Material. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account).0 Date: 22. The summarized presentation allows a fast survey. type and tax code. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S.08.2008 Page of 23 54 . The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts. doc.SAP Tax Audit Handbuch 3. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets. Type / Tax Code Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly.7 S4. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Posting Volume per Acct Type / Doc. S = G/L accounts. The following statistic group the posting volume by account type.3.

Trans. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets. The following statistic group the posting volume by account type. The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts. Posting Volume per Account Type / Ref.0 Date: 22.8 S8. ref.2008 Page of 24 54 . S = G/L accounts. The summarized presentation allows a fast survey. and tax code. M = Material.3.08.SAP Tax Audit Handbuch 3. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. / Tax Code Purpose of this view: This view is an standard evaluation as well and allows discrepancies to be identified quickly. trans.

9 S5. it allows you to see if expense was posted without input tax. Posting Volume per Tax Code / G/L Account Purpose of this view: Listing tax on sales/purchases and input tax by account makes it immediately evident if expense was posted with output tax.0 Date: 22. At the same time. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08. These different views enable you to quickly identify any discrepancies.2008 Page of 25 54 .3.SAP Tax Audit Handbuch 3.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 26 54 . The summarized presentation allows a fast survey. These different views enable you to quickly identify any discrepancies.08. it allows you to see if expense was posted without input tax.0 Date: 22.10 S2.SAP Tax Audit Handbuch 3. Posting Volume per G/L Account / Tax Code Purpose of this view: Listing tax on sales/purchases and input tax by account makes it immediately evident if expense was posted with output tax. At the same time.3.

This statistic lists accounts in which document volumes exceeding X tax codes occur. The threshold value X can be determined using the S1 No.0 Date: 22. The predefined value is >= 2 The tax code ** in the document line is valued 2 in the calculation.3. of Tax Codes (>= x) per Customer / Vendor Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers. of Tax Codes (>= x) selection field.11 S1.2008 Page of 27 54 . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. No.SAP Tax Audit Handbuch 3. This query should provide a way to analyze the accounts receivable and accounts payable and check whether there are any unexpected variations.08.

The tax code ** is set in the document line of the assignment to sub-ledger account.0 Date: 22.08.3. The same applies to the identification of reversed transactions.12 S9. when turnover amounts with different tax codes are part of the basic transaction.SAP Tax Audit Handbuch 3.2008 Page of 28 54 . These statistics group together all debit and credit line items by the country key in the master record and by their tax code. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. This makes it easier to identify transactions for which invoices without tax on sales/purchases were issued although invoices for this supplier/customer usually contain tax on sales/purchases. Posting Volume Per Country / Tax Code Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers related to the countries.

Posting Volume Per Country / C/V Account / Tax Code Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers.08. The tax code ** is set in the document line of the assignment to sub-ledger account. These statistcs group all debitor and creditor document lines according to the tax code.3. when turnover amounts with different tax codes are part of the basic transaction. The further breakdown to country and supplier country identifies if the home tax code has been used liable to tax although the product has been delivered abroad. The same applies to the identification of reversed transactions. This makes it easier to identify transactions for which invoices without tax on sales/purchases were issued although invoices for this supplier/customer usually contain tax on sales/purchases.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 29 54 .0 Date: 22.13 S7.

The example below shows the initial and input tax codes for the full and reduces tax rate of the country code DE (Germany). With the exclusion of the normal tax codes.08.SAP Tax Audit Handbuch Program selections: S7.2008 Page of 30 54 .0 Date: 22. Program selections Reduced amount of data for home turnover Steady amount of data for foreign turnover © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Ignore Tax Code (default = ' ') This selection only affects domestic customers and vendors (country key in the master record = country key of the company code). the list volume can be restricted down to the critical data volume.

08.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 31 54 .Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field.Reference . or input tax that was applied without justification. Incoming Invoices Posted Several Times (Ref.14 R5. Reversed documents are not considered.+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once. If this field is not filled in the case of outgoing invoices.3. Can also make you aware of overpayments of tax on sales/purchases. A check for duplicates is performed by comparing the following fields: . the FI document number is included in the comparison.0 Date: 22.

3. or input tax that was applied without justification. Outgoing Invoices Posted Several Times (Ref.08. the FI document number is included in the comparison.Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field.Reference . Reversed documents are not considered.SAP Tax Audit Handbuch 3.0 Date: 22.2008 Page of 32 54 . Can also make you aware of overpayments of tax on sales/purchases.15 R6. A check for duplicates is performed by comparing the following fields: . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. If this field is not filled in the case of outgoing invoices.+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once.

16 R1.0 Date: 22. This ranking list identifies documents that have an invoice date (document date) and a posting date that do not fall within the same tax period.2008 Page of 33 54 .SAP Tax Audit Handbuch 3.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. It is important especially with regard to the change of the fiscal year. Difference Between Document Date and Posting Date Purpose of this view: . The difference in months can be positive or negative.3.Tax Point Analysis Helps you to identify tax on sales/purchases or input tax that was recognized too early or too late. the difference is always expressed as a positive value. However.

3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The line items (invoices) for each vendor are counted. You can concentrate on individual vendors. Number of Transactions per Vendor Purpose of this view: The goal is to provide a standard evaluation regarding vendors. Vendors with the 32 highest values are listed.2008 Page of 34 54 .17 R2.SAP Tax Audit Handbuch 3.0 Date: 22.08.

You can access lists directly from the list overview.0 Date: 22.4 Processing Functins 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 35 54 .SAP Tax Audit Handbuch 3. You can jump to the next section (or page) by using the arrow keys.4.08. A statistic can cover several pages (with page breaks separating different groups).1 Navigieren All statistics / ranking lists and the basic list are output in a list area.

You need to expand a statistic completely. as required. For each statistic in SAP Tax Audit several group levels are provided.SAP Tax Audit Handbuch 3. before you can move to another list. You can use this to gain a quicker overview.2008 Page of 36 54 .0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.Expand Each statistic can be compressed.08.2 Collapse .4.

or basic list). Transaction FB03 is accessed Via SAP Menu Environment you have access to all data of this transaction.2008 Page of 37 54 . This drilldown function is available when the document number is in the output line (ranking list.4.0 Date: 22. statistic. you can drill down to the document display and from there to the document analysis. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3.08.3 Drill Down By double-clicking the document number.

SAP Tax Audit Handbuch 3.0 Date: 22.4. By double-clicking the document line you can branch the document display or analysis.2008 Page of 38 54 . You use the invoice amount as search item. you get to the selected document in the basic list. By double-clicking the line with the first negative amount. Via the function Find next you are led to the following hit. You can access a single document in the basic list from the critical dataset determined in a statistic or ranking list. Example: You want to see the single documents to the position you noticed.4 Search Function Find Find next. 8 in the basic list and 1 in R5. The search function covers the entire list area.08. The hit list gives 9 matches. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

Sort. Drill Down Calculate: Mean value.000 EUR which have not been assigned via document type KG © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Maximum. Total. You can switch to the ALV list display and the ALV functions from within the basic list as well as from within any statistic or ranking list. you need functions that enable you to change the display to meet your own individual needs. Minimum.SAP Tax Audit Handbuch 3. The SAP List Viewer (ALV) provides these functions. you can use filter.0 Date: 22. In the ALV environment. Set filter.4. fix … and many more Example: Required amount of data: accounts payable credits as of 1.5 SAP List Viewer (ALV) For you to receive the optimum benefit from a list in an application. Count Column: fade.2008 Page of 39 54 . and totaling functions to produce views of the data based on customer-specific selections. sort.08.

Thus.2008 Page of 40 54 . can be saved as layout.Sorting .08. you can view the data selected by SAP Tax Audit immediately in the stored layout version. You can settle the following details via a layout version: .Filter .0 Date: 22. data analysis with SAP Tax Audit is becoming a continuous process. At a later time.SAP Tax Audit Handbuch Working with Layout Functions This data preparation once planned and tested by you.View .Displayed columns .Display © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

Example: In a separate view. e.0 Date: 22. it is recommended to set up a layout without any selections. Save the data preparation as new layout. you can work with the new layout version. with the complete data range. you want to see only documents of transactions within a fiscal unit. With button Zurück (F3) you return to output form ABAP-Liste. and totaling functions to produce views of the data based on customer-specific selections. you can use filter. Zurück (F3) you leave the list area and return © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch In the ALV environment. these transactions are posted with specifically created allocation data such as document type FU and tax codes F1 and F2. By pushing this button again to the selection view.2008 Page of 41 54 . To return from a layout version with selected data volume to a complete ALV list. In you company. Determine the selection items for the basic list in an actual evaluation.08. i. Now. sort.

08.Which column .SAP Tax Audit Handbuch 3. You use the cursor to specify the area for the analysis: .4.2008 Page of 42 54 .6 Output of a Graphic The output of a graphic with a maximum of 32 values is prepared for each statistic / ranking list.From which line item The number of values and the graphic type can be specified individually.0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

7 Saving and Redisplaying Lists List Save You have the option of saving lists you have created and of displaying them at a later point.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.4.SAP Tax Audit Handbuch 3.0 Date: 22.2008 Page of 43 54 .

2008 Page of 44 54 . Select the required list by double-click. (such as calling document display The database is not accessed when a saved list is displayed. it is much quicker to display a saved list than it is to create a new list by executing the query.08. select a query and choose Goto Saved Lists.SAP Tax Audit Handbuch Goto Saved Lists To display a list that you have saved. For this reason.0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. proceed as follows: In the initial screen of the Queries component. You cannot use interactive functions for list display FB03) with saved lists.

4.08.8 Data Export to Microsoft Excel List Spreadsheet The selected dataset can be exported from the basic list as well as from any statistic or ranking list to Microsoft Excel. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. You can then add comments and instructions to the list in Microsoft Excel and use it as a worksheet on your PC.0 Date: 22.2008 Page of 45 54 .SAP Tax Audit Handbuch 3.

08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.4. This process entails the following two steps: 1.0 Date: 22.9 Data Export: SAP AIS Data Format The selected dataset can be exported from the basic list as well as from any statistic or ranking list to your PC.2008 Page of 46 54 .SAP Tax Audit Handbuch 3. Phase List Private file Data Export to File TemSe.

70). Customizing AIS..acl. Canada http://www. Phase Transaction S_ALR_87101013 (RSQUEU01) Download to PC.com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 47 54 . This interface has been approved by the following providers of auditing software for external and internal auditing: A C L Services Ltd. Role SAP_AUDITOR_ADMIN => Preparatory Work (Business Audit)..SAP Tax Audit Handbuch 2.0 Date: 22. Vancouver BC.com I D E A CaseWare International Inc.6C and 4.caseware. See also: Transaction PFCG. please see SAP Note 1226874 (4.08. For this function. SAP Audit Format Here. Canada http://www. Data Export. the user exit SQUE0001 must be activated (CMOD).

SAP Tax Audit Handbuch 3. The results can be viewed in this file or printed from here (SP02).08. Program Execute in Background © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. It is not possible to perform online drilldowns with this workflow.2008 Page of 48 54 .10 Running the Program as a Batch Job The expected data volume can mean that it is necessary to run the program when the system workload is low (such as overnight). The output forms SAP List Viewer. The results are then stored in the spool file. only the data in the first section of the list (the basic list) is exported to the TemSe file. and Spreadsheet produce an ABAP list.4. Word Processing.0 Date: 22. Display as Table. If Private File has been selected as the output form.

Role: SAP_AUDITOR_BA_FI_GL_NEW (SAP_AUDITOR_BA_FI_GL) The linked AIS documentation provides information on the range of functions in queries.SAP Tax Audit Handbuch 3.11 Audit Information System ( A I S ) It will also be possible to call the SAP Tax Audit (EB_TAX query) from the AIS menu.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.4.2008 Page of 49 54 .

S_P7D_67000163 the necessary authorizations for displaying the list data. FC*) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.5 Authorizations Necessary Authorization In addition F_BKPF_BUK F_BKPF_GSB F_BKPF_KOA F_FAGL_LDR S_ALV_LAYO S_GUI S_SPO_DEV S_TABU_DIS Authorization Object Transaction Code S_TCODE SQ01. Accounting Document: Authorization for Company Codes Accounting Document: Authorization for Business Areas Accounting Document: Authorization for Account Types General Ledger: Authorization for Ledger ALV Standard Layout Authorization for GUI activities Spool: Device authorizations Table Maintenance (&NC&.2008 Page of 50 54 .0 Date: 22.08.SAP Tax Audit Handbuch 3.

536 49.2 Runtime Behavior Examples from Actual Experience: Number of records in BKPF Number of records in BSEG Selected records from BKPF Selected records from BSEG Runtime in minutes 369.1 Data Volume For the query itself.018 115. However.536 57.SAP Tax Audit Handbuch 3. those amounts need to be considered (see also the information on Memory Management BC-CST-MM.282 2.6.561 60. 3.082 8 369. which has its own maximum amounts set up for it.249 16 © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. for example in SAP Note 133909). there are no limitations with regard to the amount of data.6.282 2.6 Technical Information 3.011.2008 Page of 51 54 . since the query uses the SAP Paging Area.08.011.0 Date: 22.

SQ03) Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analysis from Document Database (Sales/Purch. SQ02. Due to this programming it is rather simple to modify of expand SAP Tax Audit . It has been specifically created for users not having programming experience in ABAP. Here. which are not part of the standard.2008 Page of 52 54 .08. In addition to the data of BKPF and BSEG. a few tables are read. Tax) /SAPQUERY/FIBR_AUDIT_02 (FI document evaluations) Logical Database BRF (document header. main focus of handling is put on coding sections GET BKPF and GET BSEG. A few hints on the program set-up should facilitate your entrance to modifications. SAP Query offers a variety of possibilities to define reports and create various forms of reports such as basic lists. statistics and rankings.SAP Tax Audit Handbuch 3.0 Date: 22. Tool Work Area User Group Query InfoSet Data base SAP Query (SQ01. SQ03). SQ02. line item) The predominant logics of data acquisition and preparation are based in the InfoSet /SAPQUERY/FIBR_AUDIT_02. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. SAP Query is used to generate reports.7 Customer Modification SAP Tax Audit has been set up with SAP Query (SQ01.

0 Date: 22.RANKx or .SAP Tax Audit Handbuch The fields read from these tables are arranged in field groups.08.2008 Page of 53 54 . The field name comprises: . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Basic list The editing fields for the basic list result from field groups BKPF… and BSEG… Statistics/Rankings An appropriate field group has been set up for each statistic and ranking. Additional fields The fields required for statistics/rankings are set up as additional fields. These fields do not have a coding section. RANK1BELNR means the field document number from BKPFBELNR for ranking 1.STATx followed by the name of the source field. The fields integrated here are basically additional fields.

2008 Page of 54 54 . The processing logic for statistics/rankings is defined in the coding section of this field.SAP Tax Audit Handbuch Data preparation for statistics and ranking For each statistic/ranking there is a central additional field. Thus. the data processing for each statistic/ranking can be determined individually. Coding Section © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08.0 Date: 22. This additional field is always filled with the field BSEG-KOART.

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