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

Tax-relevant line items from the Real Estate component and FI-CA (mass contract invoicing) are not included in the evaluation. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Taxes that are determined using country-specific tax calculations (such as those applied in India and Brazil) are not supported.08.2008 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.0 Date: 22.SAP Tax Audit Handbuch 2.

2008 Page of 8 54 .03 6. Interested customers can contact peter.08.70 5.6C 4.6C 4.SAP Tax Audit Handbuch 2.6.00 6.02 6.70 5. you have the option to implement the German-language version of SAP Tax Audit as an advance implementation.03.00 6.2008 18.2008 28. we have introduced enhancements and improvements into the evaluation and delivered these as a new program version.03 6.03 6. Inspired by your feedback.com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.03.04.04 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 4.00 6.6C 4.2008 28.2008 04.00 6. The hitherto existing versions of the program: Version 0 Release R/3 R/3 ERP ERP ERP ERP ERP 4.03.03.02 6.4 Availability SAP Tax Audit has been delivered to all SAP customers via Change and Transport Management in the beginning of 2008.2008 Version 1 Release R/3 R/3 ERP ERP ERP ERP ERP 4.0 Date: 22.00 6.schiwek@sap.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 4.04.2008 28.70 5.02 6.00 6.04 Support Package 56 30 19 12 02 01 SAP Note 1091606 1091606 1091606 1091606 1091606 1091606 1091606 Available 14.

*** A I S *** Analyze Document Database (Tax on Sales/Purchases) Query Name: © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.Query for accounts receivable or FQUK .General Ledger Query or FQUD .Query for accounts payable EB_TAX .1. 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. 3.2008 Page of 9 54 . Tools Transaction: FQUS .1 SAP Menu SAP Tax Audit can be accessed via the SAP Menue. Accounting. General Ledger.1 Program Call Please at first add the following parameters to your user profile. Information System.08.SAP Tax Audit Handbuch 3 The Tool 3. Financial Accounting.

The technical transaction S_P7D_67000163 consists of .in combination with version SAP&AUDIT 3.08.2 Command field The direct way to access SAP Tax Audit is by entering the transaction S_P7D_67000163 in the command line.access of the query EB_TAX . Work Areas.0 Date: 22. Transaction: Select Work Area: Other user group: Select Query: Function: SQ01 – Queries Environment. SAP Tax Audit can be accessed via transaction SQ01 – Queries.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: 2.2008 Page of 10 54 .3 Query EB_TAX Alternatively.SAP Tax Audit Handbuch 3.1.

2008 Page of 11 54 .0 Date: 22.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08. such as the Posting Period.2 Selection Screen Dynamic Selections The Dynamic Selections function offers you additional selection options.

we recommend making the following database selection: . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. 3.2 Data Base Selection Due to the expected data volume.08.SAP Tax Audit Handbuch 3.Posting date The table TVARVC can be maintained with transaction S_ALR_87101021.1 SAP Standard Variant For query EB_TAX (SAP Tax Audit) the standard version SAP&AUDIT has been prepared. In this version the following fields of table TVARVC are preset: .2008 Page of 12 54 .Company Code .Only one company code .2.Only one fiscal year It may be necessary to restrict the selection further using the posting date (month-specific).2. .Fiscal year .Most errors do not have data base indices as a standard (run time).The comparability to the monthly closure is lost. . We do not recommend using Hide dynamic selections.0 Date: 22.

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

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

1 Basic list and up to 18 summarized views (9 statistics.SAP Tax Audit Handbuch 3.Trans.08.0 Date: 22. 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. 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.2008 Page of 15 54 .+Amoun) Outgoing Invoices Posted Several Times (Ref.3 List Result You can use one report to produce the following simultaneously: . Type / Tax Code Posting Volume per Account Type / 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. / 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.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08. The columns contain all fields that are also valuated in the individual statistics and ranking lists. statistics or ranking) and push the return button Return (F3).3. The list is prepared like a journal.1 GL.2008 Page of 16 54 . New data selection When moving in output form ABAP-List (basic list.SAP Tax Audit Handbuch 3. Journal of Tax-Relevant Line Items The basic list (GL) contains all line items that were determined with the selection. You start again with another data selection and preparation.0 Date: 22. This transaction is deleting all data in all output areas. you are leaving the list area and returning the selection screen.

Only the line items that were posted to tax accounts are listed.3.0 Date: 22. please see to the elimination of documents from the application . In the above part of the list. as well as unusual tax rates. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. all line items are always processed. it is the first line of the lower sum block. this is the value in the last line. In the above part of the list. For a statistic or a ranking list.FI-CA documents (mass contract invoicing) The overall amount shows the number of tax-relevant line items that have been processed.SAP Tax Audit Handbuch 3.2008 Page of 17 54 . Any line items that are now relevant for the current report are neutralized. Such dummy line is part of each statistic/ranking.Real Estate documents . The tax posted that is displayed matches the balances posted to the tax accounts (Transaction FS10N – G/L Account Balance Display). The tax base is taken from the tax line item. 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. Among other things.2 S6. Here.08. this view shows incorrect postings to tax accounts.

08. the program checks whether the existing tax amount agrees with the portion of the base amount arising from the tax code calculation rules.SAP Tax Audit Handbuch 3.642. Tax is recalculated for each line item. 2.3 R7.99 (e) 3. The rounding tolerance is determined for each document per tax code. It allows you to see inconsistencies in document entry.99(e) = 2. Differences at the document level that are less than or are equal to 10 are neutralized (rounding differences).237.00(d) – 357.3. It’s a standard functionality in the VAT report as well. 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.2008 Page of 18 54 . The values determined are displayed cumulated for each document. For every tax item in a document.01 (f) ( ) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. If a difference arises which exceeds the permitted rounding error limit.0 Date: 22.000. this is displayed together with the tax on sales and purchases information for the document.43(a) * 16(p) / 100 = 357. for instance. 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.

Via this program selection you can switch off the tax recalculation.2008 Page of 19 54 . Program selections The tax recalculation is switched off.08. Ranking 7 is empty.0 Date: 22.SAP Tax Audit Handbuch R7. Only apply Tax Recalculation using the program selections if you really need the report (runtime). © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Tax Recalculation Active = X (default = X).

any tax difference can be identified here as opposed to with R7. The result is documented in detail in ranking 8.SAP Tax Audit Handbuch R8 (required to prepare R7) Ranking List Required by the Program for Technical Reasons. If only one document is analyzed for test purposes. It summarizes the tax volume of a document to a evaluation line. Selection via document Ranking 7 is empty. The tax volume of one transaction may comprise several tax lines with different tax rates.0 Date: 22.08.2008 Page of 20 54 . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

Selects the documents with the highest tax volumes.3. As you are aware a lot of mandatory items must be mentioned on each invoice such as the date of issue. Any documents with a tax code configured for acquisition tax (that is.3. description of the goods or services. Top Posting Volume (Input Tax) R4. name and address of the selling trader and of his customer. In these cases the VAT authorities basically do not accept the deduction of Input VAT. Any invoice not complying with these rules will not be acceptable for VAT purposes throughout the EU. Result: increase of costs and impact on the operating income.2008 Page of 21 54 . If back payment cannot charged trough to the customers. number of the invoice. This query allows you to check if the material and legal requirements have been met according to applicable tax laws. 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. then this means a corresponding increase in costs as well. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3.4 3. 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. the percentages of input tax and output tax balance to zero) are not considered.0 Date: 22. Each of these two ranking lists displays up to 32 documents with the highest tax volumes. VAT rate applicable and VAT amount payable.5 R3.08.

SAP Tax Audit Handbuch 3. The summarized presentation allows a fast survey.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. The following statistic group the posting volume by account type and tax code. 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 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. M = Material. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 22 54 . The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S.6 S3.3. S = G/L accounts.

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.7 S4.SAP Tax Audit Handbuch 3.08. Type / Tax Code Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly. 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. M = Material. S = G/L accounts. The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts.2008 Page of 23 54 . Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account).3. doc.0 Date: 22. The summarized presentation allows a fast survey. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The following statistic group the posting volume by account type. Posting Volume per Acct Type / Doc.

The summarized presentation allows a fast survey. trans. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). and tax code.8 S8.08.0 Date: 22. / Tax Code Purpose of this view: This view is an standard evaluation as well and allows discrepancies to be identified quickly. 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.Trans.SAP Tax Audit Handbuch 3. The following statistic group the posting volume by account type. Posting Volume per Account Type / Ref. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts.3. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. M = Material.2008 Page of 24 54 . S = G/L accounts. ref.

2008 Page of 25 54 . At the same time.9 S5. These different views enable you to quickly identify any discrepancies.SAP Tax Audit Handbuch 3.0 Date: 22. 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.08.3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. it allows you to see if expense was posted without input tax.

These different views enable you to quickly identify any discrepancies.2008 Page of 26 54 . The summarized presentation allows a fast survey.0 Date: 22.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08.3. 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.10 S2. it allows you to see if expense was posted without input tax.

The threshold value X can be determined using the S1 No. of Tax Codes (>= x) selection field. This statistic lists accounts in which document volumes exceeding X tax codes occur. The predefined value is >= 2 The tax code ** in the document line is valued 2 in the calculation.2008 Page of 27 54 .SAP Tax Audit Handbuch 3.3.11 S1. 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. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. No. This query should provide a way to analyze the accounts receivable and accounts payable and check whether there are any unexpected variations.0 Date: 22.08.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08.2008 Page of 28 54 .0 Date: 22. 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. 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. The same applies to the identification of reversed transactions. when turnover amounts with different tax codes are part of the basic transaction.SAP Tax Audit Handbuch 3.3.12 S9. These statistics group together all debit and credit line items by the country key in the master record and by their tax code. The tax code ** is set in the document line of the assignment to sub-ledger account.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.13 S7.SAP Tax Audit Handbuch 3.0 Date: 22. These statistcs group all debitor and creditor document lines according to the tax code.3. 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. 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 tax code ** is set in the document line of the assignment to sub-ledger account. when turnover amounts with different tax codes are part of the basic transaction.08. 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. The same applies to the identification of reversed transactions.2008 Page of 29 54 .

0 Date: 22.SAP Tax Audit Handbuch Program selections: S7. Ignore Tax Code (default = ' ') This selection only affects domestic customers and vendors (country key in the master record = country key of the company code).2008 Page of 30 54 . the list volume can be restricted down to the critical data volume.08. With the exclusion of the normal tax codes. 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. The example below shows the initial and input tax codes for the full and reduces tax rate of the country code DE (Germany).

3.SAP Tax Audit Handbuch 3. If this field is not filled in the case of outgoing invoices.14 R5. Reversed documents are not considered. or input tax that was applied without justification. Can also make you aware of overpayments of tax on sales/purchases. A check for duplicates is performed by comparing the following fields: .+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once.08. Incoming Invoices Posted Several Times (Ref.Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field.Reference .2008 Page of 31 54 . the FI document number is included in the comparison. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.

+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Outgoing Invoices Posted Several Times (Ref. Reversed documents are not considered. Can also make you aware of overpayments of tax on sales/purchases.Reference . A check for duplicates is performed by comparing the following fields: . the FI document number is included in the comparison. or input tax that was applied without justification. If this field is not filled in the case of outgoing invoices.15 R6.SAP Tax Audit Handbuch 3.08.2008 Page of 32 54 .0 Date: 22.3.Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field.

Tax Point Analysis Helps you to identify tax on sales/purchases or input tax that was recognized too early or too late. It is important especially with regard to the change of the fiscal year. The difference in months can be positive or negative. the difference is always expressed as a positive value. However.2008 Page of 33 54 . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.3. 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.SAP Tax Audit Handbuch 3.0 Date: 22. Difference Between Document Date and Posting Date Purpose of this view: .08.16 R1.

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

You can access lists directly from the list overview.4 Processing Functins 3.08.SAP Tax Audit Handbuch 3. A statistic can cover several pages (with page breaks separating different groups). You can jump to the next section (or page) by using the arrow keys.1 Navigieren All statistics / ranking lists and the basic list are output in a list area. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.2008 Page of 35 54 .4.

You need to expand a statistic completely.2008 Page of 36 54 .SAP Tax Audit Handbuch 3.2 Collapse . You can use this to gain a quicker overview. before you can move to another list. For each statistic in SAP Tax Audit several group levels are provided. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.08.4. as required.Expand Each statistic can be compressed.

you can drill down to the document display and from there to the document analysis.4.3 Drill Down By double-clicking the document number. This drilldown function is available when the document number is in the output line (ranking list. or basic list). Transaction FB03 is accessed Via SAP Menu Environment you have access to all data of this transaction.0 Date: 22.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3. statistic.2008 Page of 37 54 .

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Example: You want to see the single documents to the position you noticed. you get to the selected document in the basic list.SAP Tax Audit Handbuch 3. You can access a single document in the basic list from the critical dataset determined in a statistic or ranking list.08.2008 Page of 38 54 . You use the invoice amount as search item.4. 8 in the basic list and 1 in R5. The hit list gives 9 matches. Via the function Find next you are led to the following hit.0 Date: 22.4 Search Function Find Find next. The search function covers the entire list area. By double-clicking the line with the first negative amount. By double-clicking the document line you can branch the document display or analysis.

0 Date: 22. Sort.000 EUR which have not been assigned via document type KG © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Minimum. Drill Down Calculate: Mean value. Set filter. you need functions that enable you to change the display to meet your own individual needs. The SAP List Viewer (ALV) provides these functions.SAP Tax Audit Handbuch 3. Count Column: fade. Maximum.5 SAP List Viewer (ALV) For you to receive the optimum benefit from a list in an application. fix … and many more Example: Required amount of data: accounts payable credits as of 1. Total.08.2008 Page of 39 54 . 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. and totaling functions to produce views of the data based on customer-specific selections. In the ALV environment. you can use filter.4. sort.

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

you want to see only documents of transactions within a fiscal unit. e. 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. 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. Save the data preparation as new layout. Example: In a separate view.2008 Page of 41 54 . you can work with the new layout version.0 Date: 22. it is recommended to set up a layout without any selections. with the complete data range.08. you can use filter. Determine the selection items for the basic list in an actual evaluation. In you company. Now. Zurück (F3) you leave the list area and return © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. i. sort.SAP Tax Audit Handbuch In the ALV environment. To return from a layout version with selected data volume to a complete ALV list.

4.Which column .08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.2008 Page of 42 54 .From which line item The number of values and the graphic type can be specified individually.SAP Tax Audit Handbuch 3.6 Output of a Graphic The output of a graphic with a maximum of 32 values is prepared for each statistic / ranking list. You use the cursor to specify the area for the analysis: .

4.2008 Page of 43 54 .08.7 Saving and Redisplaying Lists List Save You have the option of saving lists you have created and of displaying them at a later point. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3.0 Date: 22.

Select the required list by double-click. You cannot use interactive functions for list display FB03) with saved lists. (such as calling document display The database is not accessed when a saved list is displayed. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. select a query and choose Goto Saved Lists. For this reason.SAP Tax Audit Handbuch Goto Saved Lists To display a list that you have saved. proceed as follows: In the initial screen of the Queries component.0 Date: 22.08. it is much quicker to display a saved list than it is to create a new list by executing the query.2008 Page of 44 54 .

SAP Tax Audit Handbuch 3. You can then add comments and instructions to the list in Microsoft Excel and use it as a worksheet on your PC.0 Date: 22.08.2008 Page of 45 54 .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.4. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

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.0 Date: 22. Phase List Private file Data Export to File TemSe.2008 Page of 46 54 .4. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08.SAP Tax Audit Handbuch 3. This process entails the following two steps: 1.

the user exit SQUE0001 must be activated (CMOD).com I D E A CaseWare International Inc. Canada http://www.caseware. Vancouver BC.. SAP Audit Format Here. please see SAP Note 1226874 (4. For this function.com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. This interface has been approved by the following providers of auditing software for external and internal auditing: A C L Services Ltd.acl. See also: Transaction PFCG. Customizing AIS. Role SAP_AUDITOR_ADMIN => Preparatory Work (Business Audit). Data Export.6C and 4.08. Phase Transaction S_ALR_87101013 (RSQUEU01) Download to PC. Canada http://www.SAP Tax Audit Handbuch 2.70).2008 Page of 47 54 .0 Date: 22..

08.2008 Page of 48 54 .SAP Tax Audit Handbuch 3. Word Processing. 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. Program Execute in Background © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.10 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).4. Display as Table.0 Date: 22. It is not possible to perform online drilldowns with this workflow. If Private File has been selected as the output form. The output forms SAP List Viewer. and Spreadsheet produce an ABAP list. The results can be viewed in this file or printed from here (SP02).

08.4.0 Date: 22.2008 Page of 49 54 .SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.11 Audit Information System ( A I S ) It will also be possible to call the SAP Tax Audit (EB_TAX query) from the AIS menu. 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.

FC*) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. 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&.08.SAP Tax Audit Handbuch 3. S_P7D_67000163 the necessary authorizations for displaying the list data.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 SQ01.0 Date: 22.2008 Page of 50 54 .

1 Data Volume For the query itself. there are no limitations with regard to the amount of data.2008 Page of 51 54 .249 16 © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. 3.2 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.SAP Tax Audit Handbuch 3.018 115.282 2.282 2.011.082 8 369.536 49. since the query uses the SAP Paging Area.0 Date: 22. for example in SAP Note 133909).561 60.536 57.08. those amounts need to be considered (see also the information on Memory Management BC-CST-MM. However. which has its own maximum amounts set up for it.6.6.6 Technical Information 3.011.

Due to this programming it is rather simple to modify of expand SAP Tax Audit .2008 Page of 52 54 . SQ02. main focus of handling is put on coding sections GET BKPF and GET BSEG.7 Customer Modification SAP Tax Audit has been set up with SAP Query (SQ01. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. line item) The predominant logics of data acquisition and preparation are based in the InfoSet /SAPQUERY/FIBR_AUDIT_02. which are not part of the standard. SAP Query is used to generate reports. statistics and rankings. Here. SQ02. Tool Work Area User Group Query InfoSet Data base SAP Query (SQ01. Tax) /SAPQUERY/FIBR_AUDIT_02 (FI document evaluations) Logical Database BRF (document header. It has been specifically created for users not having programming experience in ABAP. SAP Query offers a variety of possibilities to define reports and create various forms of reports such as basic lists. a few tables are read.0 Date: 22.SAP Tax Audit Handbuch 3.08. SQ03) Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analysis from Document Database (Sales/Purch. SQ03). A few hints on the program set-up should facilitate your entrance to modifications. In addition to the data of BKPF and BSEG.

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.0 Date: 22.SAP Tax Audit Handbuch The fields read from these tables are arranged in field groups. RANK1BELNR means the field document number from BKPFBELNR for ranking 1.RANKx or .08. These fields do not have a coding section.STATx followed by the name of the source field. The fields integrated here are basically additional fields. Additional fields The fields required for statistics/rankings are set up as additional fields. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2008 Page of 53 54 . The field name comprises: .

This additional field is always filled with the field BSEG-KOART.SAP Tax Audit Handbuch Data preparation for statistics and ranking For each statistic/ranking there is a central additional field. The processing logic for statistics/rankings is defined in the coding section of this field.2008 Page of 54 54 .08. the data processing for each statistic/ranking can be determined individually.0 Date: 22. Thus. Coding Section © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

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