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

Tax-relevant line items from the Real Estate component and FI-CA (mass contract invoicing) are not included in the evaluation.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.2008 Page of 7 54 .0 Date: 22.08.SAP Tax Audit Handbuch 2. 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 8 54 .70 5.03 6.00 6.2008 28.00 6.70 5. you have the option to implement the German-language version of SAP Tax Audit as an advance implementation.2008 Version 1 Release R/3 R/3 ERP ERP ERP ERP ERP 4.2008 28.00 6.0 Date: 22.2008 04.6.04 Support Package 56 30 19 12 02 01 SAP Note 1091606 1091606 1091606 1091606 1091606 1091606 1091606 Available 14.02 6.4 Availability SAP Tax Audit has been delivered to all SAP customers via Change and Transport Management in the beginning of 2008.2008 18.04 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.com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. we have introduced enhancements and improvements into the evaluation and delivered these as a new program version.02 6.03.04.03.03.70 5. Inspired by your feedback.04.02 6.schiwek@sap.03 6.03.2008 28.00 6.SAP Tax Audit Handbuch 2.6C 4. The hitherto existing versions of the program: Version 0 Release R/3 R/3 ERP ERP ERP ERP ERP 4.6C 4. Interested customers can contact peter.03 6.00 6.00 6.6C 4.08.04 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.

3.1 Program Call Please at first add the following parameters to your user profile.*** 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. Information System.Query for accounts payable EB_TAX . 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. General Ledger.General Ledger Query or FQUD . Financial Accounting.08.1 SAP Menu SAP Tax Audit can be accessed via the SAP Menue.Query for accounts receivable or FQUK . Accounting. Tools Transaction: FQUS .SAP Tax Audit Handbuch 3 The Tool 3.2008 Page of 9 54 .1.

1.1.08.2008 Page of 10 54 .access of the query EB_TAX .0 Date: 22.in combination with version SAP&AUDIT 3. Transaction: Select Work Area: Other user group: Select Query: Function: SQ01 – Queries Environment.SAP Tax Audit Handbuch 3. The technical transaction S_P7D_67000163 consists of . SAP Tax Audit can be accessed via transaction SQ01 – Queries. Work Areas.2 Command field The direct way to access SAP Tax Audit is by entering the transaction S_P7D_67000163 in the command line. 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: 2.3 Query EB_TAX Alternatively.

2 Selection Screen Dynamic Selections The Dynamic Selections function offers you additional selection options.2008 Page of 11 54 .SAP Tax Audit Handbuch 3.0 Date: 22.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. such as the Posting Period.

We do not recommend using Hide dynamic selections.The comparability to the monthly closure is lost.SAP Tax Audit Handbuch 3.Only one company code .Only one fiscal year It may be necessary to restrict the selection further using the posting date (month-specific). In this version the following fields of table TVARVC are preset: .Posting date The table TVARVC can be maintained with transaction S_ALR_87101021.0 Date: 22.1 SAP Standard Variant For query EB_TAX (SAP Tax Audit) the standard version SAP&AUDIT has been prepared. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.Most errors do not have data base indices as a standard (run time).2.2.Fiscal year .08. 3. . .2 Data Base Selection Due to the expected data volume. we recommend making the following database selection: .Company Code .2008 Page of 12 54 .

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

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

2008 Page of 15 54 .0 Date: 22.+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. Type / Tax Code Posting Volume per Account Type / Ref. 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.Trans.SAP Tax Audit Handbuch 3. 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.+Amoun) Outgoing Invoices Posted Several Times (Ref.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.3 List Result You can use one report to produce the following simultaneously: .1 Basic list and up to 18 summarized views (9 statistics. / Tax Code Posting Volume per Tax Code / G/L Account Posting Volume per G/L Account / Tax Code No.

You start again with another data selection and preparation.1 GL. New data selection When moving in output form ABAP-List (basic list. statistics or ranking) and push the return button Return (F3). Journal of Tax-Relevant Line Items The basic list (GL) contains all line items that were determined with the selection.0 Date: 22. This transaction is deleting all data in all output areas. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The columns contain all fields that are also valuated in the individual statistics and ranking lists.SAP Tax Audit Handbuch 3.3. The list is prepared like a journal. you are leaving the list area and returning the selection screen.2008 Page of 16 54 .08.

In the above part of the list. The tax base is taken from the tax line item. Such dummy line is part of each statistic/ranking.3. as well as unusual tax rates. For a statistic or a ranking list. Here. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Among other things.SAP Tax Audit Handbuch 3. please see to the elimination of documents from the application . The tax posted that is displayed matches the balances posted to the tax accounts (Transaction FS10N – G/L Account Balance Display). In the above part of the list.08.2008 Page of 17 54 . Any line items that are now relevant for the current report are neutralized. all line items are always processed.Real Estate documents .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. this is the value in the last line. this view shows incorrect postings to tax accounts. 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. it is the first line of the lower sum block.0 Date: 22.2 S6.

this is displayed together with the tax on sales and purchases information for the document. Differences at the document level that are less than or are equal to 10 are neutralized (rounding differences).000.01 (f) ( ) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. For every tax item in a document.99(e) = 2.642.2008 Page of 18 54 . The rounding tolerance is determined for each document per tax code.0 Date: 22. 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.99 (e) 3. The values determined are displayed cumulated for each document. 2.3. It’s a standard functionality in the VAT report as well. the program checks whether the existing tax amount agrees with the portion of the base amount arising from the tax code calculation rules.3 R7. If a difference arises which exceeds the permitted rounding error limit.43(a) * 16(p) / 100 = 357. 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.SAP Tax Audit Handbuch 3.08. Tax is recalculated for each line item.00(d) – 357. It allows you to see inconsistencies in document entry. for instance.237.

Only apply Tax Recalculation using the program selections if you really need the report (runtime). Via this program selection you can switch off the tax recalculation.SAP Tax Audit Handbuch R7. Program selections The tax recalculation is switched off.0 Date: 22.2008 Page of 19 54 . Ranking 7 is empty. Tax Recalculation Active = X (default = X).08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.

It summarizes the tax volume of a document to a evaluation line.2008 Page of 20 54 .SAP Tax Audit Handbuch R8 (required to prepare R7) Ranking List Required by the Program for Technical Reasons. any tax difference can be identified here as opposed to with R7. The tax volume of one transaction may comprise several tax lines with different tax rates. The result is documented in detail in ranking 8.08. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22. Selection via document Ranking 7 is empty. If only one document is analyzed for test purposes.

2008 Page of 21 54 . Any documents with a tax code configured for acquisition tax (that is. number of the invoice. 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. This query allows you to check if the material and legal requirements have been met according to applicable tax laws. Top Posting Volume (Input Tax) R4.4 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. As you are aware a lot of mandatory items must be mentioned on each invoice such as the date of issue. Any invoice not complying with these rules will not be acceptable for VAT purposes throughout the EU.5 R3. the percentages of input tax and output tax balance to zero) are not considered.3. Selects the documents with the highest tax volumes.0 Date: 22. description of the goods or services. In these cases the VAT authorities basically do not accept the deduction of Input VAT.3. If back payment cannot charged trough to the customers. 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. VAT rate applicable and VAT amount payable. then this means a corresponding increase in costs as well. Result: increase of costs and impact on the operating income.08. name and address of the selling trader and of his customer.SAP Tax Audit Handbuch 3. Each of these two ranking lists displays up to 32 documents with the highest tax volumes.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. M = Material.08.2008 Page of 22 54 . The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S.SAP Tax Audit Handbuch 3. The following statistic group the posting volume by account type and tax code.3. The summarized presentation allows a fast survey.0 Date: 22. The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts. 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. Posting Volume per Account Type / Tax Code Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account).6 S3.

Posting Volume per Acct Type / Doc. S = G/L accounts. 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.08. © 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. type and tax code. M = Material. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. The following statistic group the posting volume by account type.SAP Tax Audit Handbuch 3.3.7 S4.0 Date: 22. Type / Tax Code Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly. The summarized presentation allows a fast survey. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account).2008 Page of 23 54 . doc.

/ Tax Code Purpose of this view: This view is an standard evaluation as well and allows discrepancies to be identified quickly. trans. The following statistic group the posting volume by account type. and tax code. 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.8 S8. 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. M = Material. The summarized presentation allows a fast survey. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S.SAP Tax Audit Handbuch 3.2008 Page of 24 54 .3.Trans.08. S = G/L accounts. Posting Volume per Account Type / Ref.0 Date: 22.

SAP Tax Audit Handbuch 3. These different views enable you to quickly identify any discrepancies. 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. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.3. At the same time.08.2008 Page of 25 54 . it allows you to see if expense was posted without input tax.9 S5.

SAP Tax Audit Handbuch 3. These different views enable you to quickly identify any discrepancies.3. At the same time. 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.0 Date: 22. it allows you to see if expense was posted without input tax.10 S2. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The summarized presentation allows a fast survey.2008 Page of 26 54 .08.

This statistic lists accounts in which document volumes exceeding X tax codes occur.11 S1. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3.0 Date: 22. The predefined value is >= 2 The tax code ** in the document line is valued 2 in the calculation. No.08. The threshold value X can be determined using the S1 No.3.2008 Page of 27 54 . of Tax Codes (>= x) selection field. This query should provide a way to analyze the accounts receivable and accounts payable and check whether there are any unexpected variations. 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.

12 S9.3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.08.SAP Tax Audit Handbuch 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. These statistics group together all debit and credit line items by the country key in the master record and by their tax code.2008 Page of 28 54 . The same applies to the identification of reversed transactions. when turnover amounts with different tax codes are part of the basic transaction. 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. The tax code ** is set in the document line of the assignment to sub-ledger account.0 Date: 22.

© 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3. The same applies to the identification of reversed transactions. The tax code ** is set in the document line of the assignment to sub-ledger account. 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. 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.13 S7. when turnover amounts with different tax codes are part of the basic transaction. These statistcs group all debitor and creditor document lines according to the tax code.08.2008 Page of 29 54 .3.0 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. the list volume can be restricted down to the critical data volume.08.0 Date: 22. The example below shows the initial and input tax codes for the full and reduces tax rate of the country code DE (Germany).2008 Page of 30 54 . With the exclusion of the normal tax codes.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).

3. or input tax that was applied without justification.2008 Page of 31 54 .14 R5. If this field is not filled in the case of outgoing invoices. Incoming Invoices Posted Several Times (Ref. the FI document number is included in the comparison.Reference .SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once. Reversed documents are not considered. A check for duplicates is performed by comparing the following fields: .0 Date: 22. Can also make you aware of overpayments of tax on sales/purchases.08.Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field.

A check for duplicates is performed by comparing the following fields: .Reference .+Amt) Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once.15 R6. or input tax that was applied without justification.Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field. Can also make you aware of overpayments of tax on sales/purchases.08. the FI document number is included in the comparison. Reversed documents are not considered.2008 Page of 32 54 . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22. If this field is not filled in the case of outgoing invoices. Outgoing Invoices Posted Several Times (Ref.SAP Tax Audit Handbuch 3.3.

The difference in months can be positive or negative. However. Difference Between Document Date and Posting Date Purpose of this view: . the difference is always expressed as a positive value.16 R1.08.3. It is important especially with regard to the change of the fiscal year.2008 Page of 33 54 .0 Date: 22.SAP Tax Audit Handbuch 3.Tax Point Analysis Helps you to identify tax on sales/purchases or input tax that was recognized too early or too late. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. 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.

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.17 R2. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3.0 Date: 22.3.2008 Page of 34 54 . Vendors with the 32 highest values are listed. The line items (invoices) for each vendor are counted.08.

4. You can jump to the next section (or page) by using the arrow keys.SAP Tax Audit Handbuch 3. You can access lists directly from the list overview.0 Date: 22. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. A statistic can cover several pages (with page breaks separating different groups).4 Processing Functins 3.1 Navigieren All statistics / ranking lists and the basic list are output in a list area.2008 Page of 35 54 .08.

before you can move to another list.2008 Page of 36 54 .Expand Each statistic can be compressed. For each statistic in SAP Tax Audit several group levels are provided. You can use this to gain a quicker overview.0 Date: 22.SAP Tax Audit Handbuch 3. as required. You need to expand a statistic completely. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.4.08.2 Collapse .

SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. you can drill down to the document display and from there to the document analysis.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. statistic. or basic list).2008 Page of 37 54 . Transaction FB03 is accessed Via SAP Menu Environment you have access to all data of this transaction.0 Date: 22.4.08.

By double-clicking the document line you can branch the document display or analysis.4 Search Function Find Find next.4. You can access a single document in the basic list from the critical dataset determined in a statistic or ranking list. You use the invoice amount as search item.0 Date: 22. The search function covers the entire list area.SAP Tax Audit Handbuch 3. Via the function Find next you are led to the following hit. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. you get to the selected document in the basic list. Example: You want to see the single documents to the position you noticed.2008 Page of 38 54 .08. By double-clicking the line with the first negative amount. 8 in the basic list and 1 in R5. The hit list gives 9 matches.

you can use filter.08.SAP Tax Audit Handbuch 3. The SAP List Viewer (ALV) provides these functions. Total.2008 Page of 39 54 . Minimum. Maximum. In the ALV environment. Drill Down Calculate: Mean value. Sort.000 EUR which have not been assigned via document type KG © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. you need functions that enable you to change the display to meet your own individual needs. fix … and many more Example: Required amount of data: accounts payable credits as of 1.0 Date: 22. and totaling functions to produce views of the data based on customer-specific selections. Count Column: fade. Set filter.5 SAP List Viewer (ALV) For you to receive the optimum benefit from a list in an application.4. 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. sort.

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

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

6 Output of a Graphic The output of a graphic with a maximum of 32 values is prepared for each statistic / ranking list.Which column .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. You use the cursor to specify the area for the analysis: .4.08.2008 Page of 42 54 .SAP Tax Audit Handbuch 3.

08.2008 Page of 43 54 .4.0 Date: 22.SAP Tax Audit Handbuch 3.7 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.

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

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: 2.0 Date: 22.2008 Page of 45 54 .4. You can then add comments and instructions to the list in Microsoft Excel and use it as a worksheet on your PC.SAP Tax Audit Handbuch 3.

08.9 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.SAP Tax Audit Handbuch 3. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.2008 Page of 46 54 .4. This process entails the following two steps: 1. Phase List Private file Data Export to File TemSe.

com © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.0 Date: 22.. Vancouver BC. Data Export.com I D E A CaseWare International Inc. See also: Transaction PFCG. For this function. please see SAP Note 1226874 (4. Canada http://www.acl. SAP Audit Format Here.70). Role SAP_AUDITOR_ADMIN => Preparatory Work (Business Audit).SAP Tax Audit Handbuch 2. This interface has been approved by the following providers of auditing software for external and internal auditing: A C L Services Ltd.08.caseware. the user exit SQUE0001 must be activated (CMOD).2008 Page of 47 54 . Phase Transaction S_ALR_87101013 (RSQUEU01) Download to PC. Customizing AIS. Canada http://www..6C and 4.

08. and Spreadsheet produce an ABAP list. Word Processing.SAP Tax Audit Handbuch 3. If Private File has been selected as the output form.0 Date: 22.4. Display as Table. The results can be viewed in this file or printed from here (SP02). It is not possible to perform online drilldowns with this workflow. only the data in the first section of the list (the basic list) is exported to the TemSe file.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). Program Execute in Background © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. The results are then stored in the spool file.2008 Page of 48 54 . The output forms SAP List Viewer.

SAP Tax Audit Handbuch 3.2008 Page of 49 54 .0 Date: 22. 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. © 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.08.4.

2008 Page of 50 54 .0 Date: 22. FC*) © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.SAP Tax Audit Handbuch 3. S_P7D_67000163 the necessary authorizations for displaying the list data.08.5 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 51 54 .08.SAP Tax Audit Handbuch 3.0 Date: 22.011.011.282 2.282 2.6.249 16 © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2.2 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. since the query uses the SAP Paging Area. for example in SAP Note 133909).1 Data Volume For the query itself.082 8 369. those amounts need to be considered (see also the information on Memory Management BC-CST-MM.6. However.018 115. 3. there are no limitations with regard to the amount of data.6 Technical Information 3. which has its own maximum amounts set up for it.536 49.561 60.536 57.

It has been specifically created for users not having programming experience in ABAP. Here. Due to this programming it is rather simple to modify of expand SAP Tax Audit . which are not part of the standard. © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. SQ03) Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analysis from Document Database (Sales/Purch. statistics and rankings.0 Date: 22. In addition to the data of BKPF and BSEG. Tool Work Area User Group Query InfoSet Data base SAP Query (SQ01.7 Customer Modification SAP Tax Audit has been set up with SAP Query (SQ01. main focus of handling is put on coding sections GET BKPF and GET BSEG. SQ02. 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.SAP Tax Audit Handbuch 3. line item) The predominant logics of data acquisition and preparation are based in the InfoSet /SAPQUERY/FIBR_AUDIT_02. SQ02.2008 Page of 52 54 .08. Tax) /SAPQUERY/FIBR_AUDIT_02 (FI document evaluations) Logical Database BRF (document header. A few hints on the program set-up should facilitate your entrance to modifications. SAP Query is used to generate reports. SQ03).

SAP Tax Audit Handbuch The fields read from these tables are arranged in field groups.2008 Page of 53 54 . The field name comprises: . © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Additional fields The fields required for statistics/rankings are set up as additional fields. The fields integrated here are basically additional fields. RANK1BELNR means the field document number from BKPFBELNR for ranking 1.STATx followed by the name of the source field.RANKx or .08. 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. These fields do not have a coding section.

0 Date: 22. 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. the data processing for each statistic/ranking can be determined individually.08. This additional field is always filled with the field BSEG-KOART. Coding Section © 2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf Version: 2. Thus.2008 Page of 54 54 .

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