PY-TW Periodically Income Tax Summary Report (HTWCTXP0) (SAP Library

PY-TW Periodically Income Tax Summary Report (HTWCTXP0)

Use

As to legal requirements in Taiwan, company should submit employee income tax summary to local tax bureau after each payment, no matter it is an off-cycle or regular one.

You can print out the list generated. However, currently you can’t download the Income Tax Summary Form, you have to fill in the paper form manually.

Prerequisites

You have run payroll successfully.

You maintain table T7TW2E (Wage Type Dependent Tax Rate) properly. It defines tax rate and non-taxable amount for different wage types.

Note

To maintain this, you go to Payroll Taiwan®Tax ®Payroll ® Define Wage Type Dependent Tax Rate in implementation guide (IMG).

Features

By reading data in both Income Tax infotype (0353) and payroll results, it categorizes salary incomes of selected employees into five types, which are defined in the Income Tax Summary Form delivered by Tax Bureau.

Infotype 0353:

For full-time employee, including Taiwan residents and foreigners whose period of stay is no less than 183 days:

Tax calculation rule: Standard tax calculation

Tax calculation method: five methods are all applicable.

Fast calculation formula
Tax table
Standardized computation-for A
Standardized computation-for B
Fix rate

For part-time employee:

Tax calculation rule: special rule for part time job
Tax rate: 6%

For foreigners whose period of stay is less than 183 days:

Tax calculation rule: special rule for residency in Taiwan less than 183 days in calendar year
Tax rate: 20%

The table below elaborates the relationships of types of salary income in the Income Tax Summary Form and data in infotype 0353.

This graphic is explained in the accompanying text

If employees selected belong to different tax bureau, they will be listed separately.
You can reprint the list generated.