Daily Posting Reconciliation 
This function reconciles the withheld tax amounts with the tax transfer accounts of financial accounting.
The system only includes the revenues that have not yet been reported.
Prerequisites
You have saved the CYT revenue data.
Procedure
Specify the following parameters:
Selection Parameters |
Description |
CYT area |
Specify the CYT area for which you wish to create the posting reconciliation. |
CYT product |
Tax product (CYT calculation rule) |
Value date period from - to |
Scope of the revenue data to be selected. This field affects the value date in the revenue table. Caution: For your selection, choose a start date as early as possible to ensure that any adjustments in the past are also included. |
Posting date from - to |
Scope of the revenue data to be selected. This field affects the posting date in the revenue table. Caution: For your selection, choose a start date as early as possible to ensure that any adjustments in the past are also included. |
Tax year |
All revenue records of a certain tax year that exist in the system are included. |
Partner |
For the selection of the data you can enter individual business partner numbers of the taxpayer. |
Result
The log for the daily posting reconciliation generates a totals sheet for every CYT product set in CYT Customizing. At the end, one totals sheet is created for all CYT product totals sheets.
You can check the totals displayed here against the corresponding tax transfer accounts in the general ledger. The system uses the delta procedure to calculate the individual items. The delta can be created in different ways:
Prior period adjustments: In the case of prior period adjustments to revenues that have already been reported to the tax office in a tax registration, the system subtracts the differences between the old revenues and the new revenues from the respective totals.
Manual adjustments: In the case of manual adjustments to revenues that are already contained in a tax registration with the tax office, similarly to the prior period adjustments, the system subtracts the differences between the original (already reported) revenues and the new (adjusted) revenues, and also the taxes, from the respective totals. As a result, the totals of the tax exemption reasons can also change.
Reversals: If you reverse a revenue record after reporting the tax to the tax office, the system subtracts this from the relevant total of the daily posting reconciliation. Taxes incurred are also subtracted. This subtraction is recorded in the Of these, reversals position. Only the reversals that have been reported are taken into account.
Manual reversals: These are recorded in the Of these, reversals (manually reversed record) position.
Manual interest goodwill posting: All manually posted interest goodwill postings are recorded under the Of these, reimbursements (manual interest goodwill posting) position.
Example
The following selection data has been entered:
CYT area IBDE
CYT product: KKU
Posting date from - to: 01.01.2004 - 31.12.2005
As a result, the system displays the following list:
Daily posting reconciliation CYT product: KKU from 01/01/2004 to 12/31/2005 |
|
Capital yield 30% (§20 I No.7,§43 I No..7EStG) Intra-bank regulation (§43 I No..7b,Satz 4aa EStG) Non-resident for tax purposes: |
EUR 4,415.45 EUR 86.37 EUR 1,379.39 |
Total Trivial percentage Trivial amount (§43 I No. 7b Section 4bb,dd EStG) |
EUR 2,949.69 EUR 0.00 EUR 0.00 |
Total Non-assessment (§44 II No..2 EStG) Exemption (§44a II No. 1 EStG) |
EUR 2,949.69 EUR 186.70 EUR 255.00 |
Total Interest income tax Reunification tax |
EUR 2,507.99 EUR 751.72 EUR 41.23 |
Of these, reimbursements (manual recalculation) Interest income tax Reunification tax |
EUR 0.00 EUR 0.00 |
Of these, reversals (manually reversed record) interest income tax Reunification tax |
EUR 0.00 EUR 0.00 |
Of these, reimbursements (manual interest goodwill posting) Interest income tax Reunification tax |
EUR 0.00 EUR 0.00 |
Of these, reversals Interest income tax Reunification tax |
EUR 0.00 EUR 0.00 |