Maintain Master Data for Service Tax

The calculation and processing of service tax depends on the property tax data of a given cadastral object in case of both lease-in and lease-out contracts. This section describes how you must enter master data for both contract types.

Prerequisites

You have made all the necessary Customizing settings as described in Customizing for Service Tax.

Features

Property Tax

You must decide whether you want to manually assign usage objects on the IMU Data tab page, or you want the system to use the objects that are assigned to the architectural object on the Usage tab page. In the Define Control Parameters Customizing activity, in the Assigned Object from Usage Tab Page in AO field, you can choose which object source you want to use. This setting is relevant for the master data of both the property tax and the service tax.

If you have chosen to use the object hierarchy from the Usage tab page for an architectural object, you are not allowed to manually assign any objects on the IMU Data tab page. Your settings are relevant for the service tax master data as well on the TASI Data tab page.

Service Tax

On the SAP Easy Access screen, choose Start of the navigation path Accounting Next navigation step Flexible Real Estate Management Master Data Architecture Master Data Process Architectural Object End of the navigation path (transaction code: REBDAO) and open the relevant architectural object for which you want to enter master data for service tax calculation and then navigate to the TASI Data tab page.

On the TASI Overview Data section, the system displays the validity periods for service tax. Note that you cannot edit the overview table to change the validity periods. The system checks the validity of the contracts that are assigned to the usage objects and based on this data and the property tax validity data, it generates validity periods. The validity of service tax must be a calendar year.

Note Note

If there are more usage objects assigned to an architectural object, when the system determines the validity periods and finds a rental contract for one of the objects, the system applies this attribute (that is, object is rented) to the whole architectural object, even if only one object is rented.

End of the note.

Example Example

Validity period of property tax: March 1, 2014 – January 31, 2015

There are 3 usage objects assigned: one is rented from June 1, 2014 to November 30, 014

The system generates the following validity periods:

March 1, 2014 – May 31, 2014
June 1, 2014 – November 30, 2014
December 1, 2014 – December 31, 2014
January 1, 2015 – January 31, 2015

End of the example.

You can display the data for each validity period by choosing the relevant row in the overview table. The system displays the details in the Time Dependent Data section on the screen.

Master Data

For each validity period, the following data is displayed:

Top of the screen
- Start and end date of the validity period
- Whether the objects are leased out or leased in (Scenario field)
- The objects in the architectural object are considered as rented or not rented (Rental Status field)
Tax Base for TASI Calculation group box
All the data are copied from the IMU Data tab page.
Calculation group box
The system calls the service tax rate and the tax percentage that the owner pays when the service tax payment can be split between the owner and the tenant from the Customizing settings. You can manually overwrite these data in the relevant fields. In the Reduction Rate field you can enter the percentage of the reduction that can be applied for the service tax calculation. If the real estate object that is subject to service tax payment is an uninhabitable or historical building, you do not have to enter any data in this field. The system automatically applies the 50% reduction rate for both building types.

In the TASI Amount field, the system displays the calculated service tax amount and by choosing the Show Calculation Log icon, you can check the details of the calculation.

You must consider the following rules regarding locking a TASI record for recalculation:
- If you want to lock a TASI record, you must first lock the relevant IMU record.
- If, after you have locked an IMU and relevant TASI record, you want to modify the IMU record, you must first unlock the TASI record. You can unlock and edit the IMU record only after that.
Installments group box
The system calls the due dates of installment payments from Customizing.

You can select the Down Payment Locked checkbox to ensure that the amount of the first installment is fixed and cannot be subsequently changed. If you change the service tax rate in Customizing after the first installment is paid, the difference the system calculates must be paid with the balance (the second installment).

You make this selection after you have posted the first installment manually.

You can then execute the ICI/IMU and TASI Cockpit report. For more information about the report, see Service Tax Report.

Lease-In Contracts

If you lease in a real estate object, you do not pay property tax for the given real estate object. When, for example, you lease in the real estate object for a longer period of time (that is, longer than 6 months), according to legal requirements, the service tax amount must be split between you (as the owner) and the tenant. So that you can calculate the service tax amount that you must pay as a tenant, you need to enter dummy property tax data on the IMU Data tab page. Although the property tax is not relevant for you as a tenant, you need the property tax master data for the service tax calculation.

You must proceed as follows:

Create an architectural object for the leased in real estate object without any tax data
Create a lease-in contract
Assign the architectural object to the lease-in contract on the Objects tab page in transaction Real Estate Contract (RECN)
Enter property tax master data in the architectural object
Enter service tax master data in the architectural object

Note Note

For processing lease-in contracts, you must ensure that you have the following object assignment in the Type of Object Assignment per Object Type (V_TIVBDOBJTYPEAS) maintenance view in transaction SM30:

Object Type	Name of Object Type	Type of Object Assignment	Name of Object Assignment Type
IS	Real Estate Contract	15	Contract => Architect. Object

End of the note.