Customizing 
Use
In order to calculate and post deferred taxes, carry out the following Customizing activities:
Customize the tax calculation procedure so that it can handle deferred taxes
So that the system can automatically validate whether checks have cleared, use bank subaccounts
Customize the Deferred Tax Transfer program
If you previously worked with the program RFUMSV25 and want to migrate to the new deferred taxes program, proceed as described in Changing Over to the New Reporting Procedure for Deferred Taxes .