Business partner data is enhanced by information specific to the calculation and transfer of the flat withholding tax.
Specific data for the business partner is required in addition to the general data so that the flat withholding tax can be calculated and withheld correctly. The calculation module needs this additional business partner data to perform the tax calculation. You need to enter the religious denomination of a natural person to withhold church tax in the context of the flat withholding tax, for example.
Note
You have labeled the SAP Business Partner for Financial Services as leading partner system.
If you use data cleansing in SAP Business Partner for Financial Services, there could be inconsistences in the data of the CYT computer.
In addition to the standard data that you enter for a business partner, you have to make the following settings for the calculation of the flat withholding tax in the area menu BUPT:
Define the Business Partner Type that differentiates between private and business assets. Depending on the business partner type, different information is required for the calculation of the flat withholding tax.
Note
The standard SAP system provides the asset ID with the business partner. However, you can use event control to adjust this ID to your requirements (in Customizing for
) and derive the asset ID with other criteria.The data in the Personal Data group box is predefined according to the business partner type you have defined.
In the Tax Exemption Documents group box, you define the validity period of the tax exemption documents for the business partner including the relevant amounts. You can define exemption applications as well as non-assessment certificates. For more information, see Inclusion of Tax Exemptions.
In the Tax-Relevant Partner Data group box, you define whether the business partner is a financial institution or a non-resident for tax purposes. When you enter an alternative taxpayer for natural persons who are part of a marriage partnership that files jointly, the business partner number of the marriage partnership is entered. If this is the case, you have to enter the relevant tax exemption document for the business partner in the marriage partnership.
You define the religious denomination for natural persons in the Church Tax group box and you define whether the system includes church tax with the flat withholding tax. For more information, see Calculation of Church Tax.
For married couples, you enter the percentage rates that are used for Profit Distribution between partners. This information is important because the church tax varies if, for example, the partners have different religious denominations.
The system displays information about the current balances of the loss totals for the business partner in the Loss Totals group box. You can also store information about statements of loss. For more information, see Loss Compensation.
The system displays information about foreign withholding tax that has already been paid in the Foreign Withholding Tax group box. The system offsets this amount with the next account settlement or with other tax-relevant business processes. For more information, see Compensation of Foreign Withholding Tax.
The system displays the process of transferable clearing positions (put on the books or write-off) in the Transferable Clearing Positions.
The enhancements for the flat withholding tax are defined in General Business Partner as well as in General Business Partner for Financial Services.
You have made all the relevant settings for the business partner in Customizing for
.You have made all the relevant settings for the flat withholding tax in Customizing for
.