## (ARG) Processing VAT Reports

This chapter discusses how to:

- Generate the VAT Purchasing Ledger.

- Generate the Sales VAT Ledger.

- Generate the Withholdings Ledger.

### Generating the V.A.T. Purchasing Ledger

This section provides an overview of the V.A.T. Purchasing Ledger report and discusses how to:

- Run the V.A.T. Purchasing Ledger program.

- Set processing options for V.A.T Purchasing Ledger (R760499A).

#### Understanding the V.A.T. Purchasing Ledger Program

You must submit the valued-added tax (VAT) report to the AFIP (Administraćion Federal de Ingresos Públicos) tax authority every month. You run the V.A.T. Purchasing Ledger program to produce a report of the fiscal credit for the period. This report includes information about the vouchers upon which the VAT was charged.

Note. Vouchers must be posted to be included in the V.A.T. Purchasing Ledger. The version of the Post Vouchers to GL program (R09801) that you use must have the Update Tax File processing option set to 3 to update the Taxes (F0018) table for all tax explanation codes.

The V.A.T Purchasing Ledger program includes credit invoices. Only credit invoices with fiscal credit that is considered definitive for the month are included. Not all credit invoices are included because they might have been assigned to losses instead of the final credit account.

Note. You must run the AP Credit Invoice V.A.T. Restatement program (R76A0052) to reclassify all of the vouchers for the month before you run the V.A.T Purchasing Ledger program. For companies that submit the CITI report, it is recommended that you generate the CITI report after you run the V.A.T. Purchasing Ledger program.

See Reclassifying Fiscal Credit for Argentina.

You must set up credit invoice activity rules (for example, IVACOMPRAS) with the From status that is required to include credit invoices in the V.A.T. Purchasing Ledger and the To status that will be applied after the credit invoices has been included in the report. The From status must be the status that is applied by the AP Credit Invoice V.A.T. Restatement program.

The V.A.T. Purchasing Ledger program verifies that the credit invoices have the required From status defined in the activity rule. Any credit invoice without the correct status are omitted from the report and listed in the Work Center.

When you run the V.A.T Purchasing Ledger program in final mode, the system updates these fields:

- The Credit Invoice Status field (ACIS) in the Credit Invoice Information (F76A24) table.

  Note. If you want to rerun the V.A.T. Purchasing Ledger program, you must create a new IVACOMPRAS rule that includes credit invoices that have already been processed.

- The Voucher included in the VAT report - ARG field (AINC) in the A/P Ledger Tag Table - ARG (F760411A) table.

- The Voucher Included in the RG 1361 field (AIRG) in the F760411A A/P Tag File - ARG (F76A411T) table.

After you print the Sales VAT Subledger, you can issue a magnetic version for backup.

Leave the Transaction Date - From processing option blank so that invoices from previous periods that might still be pending an accepted or rejected status are included.

Data Selection for V.A.T Purchasing Ledger (R760499A)

Use data selection to specify which document types should be excluded from the V.A.T. Purchasing Ledger. For example, you might set up this data selection:

Operator | Left Operand | Comparison | Right Operand
Where | BC Document Type (F0411) (DCT) | is not equal to | USD A, USD B, USD G, USD I, USD L, USD S,PP
And | BC GL Posted Code (F0411) (POST) | is equal to | D
And | BC Voucher included in VAT report - ARG (F760411A) (AINC) | is equal to | <Blank>
And | BC AR - AP - Miscellaneous Code 1 (F0411) (RP1) | is not equal to | 1

#### Understanding the V.A.T. Purchasing Ledger Program for RG 1361

You run the V.A.T. Purchasing Ledger program (R760499A) to produce the V.A.T. Purchase Ledger RG 1361 Magnetic File. To run this program for RG 1361, you must complete the processing options on the RG 1361 tab.

Note. The magnetic file cannot display negative amounts. Instead, negative amounts are identified in the magnetic file with these legal document types:
37 - Credit Note Voids.
38 - Invoice / Debit Note Voids.
For example, the magnetic file cannot include a negative amount as:
01 10000-
Instead, the amount is included as:
37 10000
This indicates that the amount is a Credit Note Void and is, therefore, a negative amount.

Before you generate the RG1361 magnetic file, verify that each voucher in invoice group A or B contains a CAI number and the expiration date for the CAI number.

When you generate the V.A.T. RG1361 magnetic file, the system validates these conditions:

- If the supplier issued the voucher with fiscal controller, the CAI number must exist in the F76A411H table and must not be blank. If this condition is not met, the system generates an error message.

- If the supplier did not issue the voucher with fiscal controller, the system uses the default CAI number and expiration date for the supplier. If this information does not exist, the system generates an error message.

If the supplier did not issue the voucher with fiscal controller, and if table F76A411H has CAI information that is different from the supplier's default CAI information, the system generates an error message.

Record Design Structure of the VAT Purchase Ledger RG 1361 Magnetic File

This table describes the design structure for record type 1:

Field number | Type | Length | Decimals | Description
1 | Alpha | 1 | 0 | Record type
2 | Alpha | 8 | 0 | Voucher date
3 | Alpha | 2 | 0 | Voucher type
4 | Alpha | 1 | . | Fiscal controller
5 | Alpha | 4 | 0 | Sales point
6 | Alpha | 20 | 0 | Voucher number
7 | Alpha | 8 | 0 | GL date
8 | Alpha | 3 | 0 | Custom code
9 | Alpha | 4 | . | Destination code
10 | Alpha | 6 | 0 | Shipment number
11 | Alpha | 1 | 0 | Shipment number verification digit.
12 | Alpha | 2 | 0 | Vendor identification document code
13 | Alpha | 11 | 0 | Vendor identification number
14 | Alpha | 30 | . | Vendor name and surname
15 | Alpha | 15 | 2 | Operation total amount
16 | Alpha | 15 | 2 | Total concepts amount that are not part of the taxable amount
17 | Alpha | 15 | 2 | Taxable amount
18 | Alpha | 4 | . | VAT percentage
19 | Alpha | 15 | 2 | Tax calculated
20 | Alpha | 15 | 2 | Exempt operations amount
21 | Alpha | 15 | 2 | Perceptions or VAT payment on account amount
22 | Alpha | 15 | 2 | Perception amounts or National taxes payment on account
23 | Alpha | 15 | 2 | Gross income perceptions amount
24 | Alpha | 15 | 2 | City Council tax perception
25 | Alpha | 15 | 2 | Internal tax amount
26 | Alpha | 2 | 0 | Responsible type
27 | Alpha | 3 | . | Currency code
28 | Alpha | 10 | 6 | Exchange rate
29 | Alpha | 1 | 0 | VAT percentage quantity
30 | Alpha | 1 | . | Operation codes
31 | Alpha | 14 | 0 | CAI
32 | Alpha | 8 | 0 | Expiration date
33 | Alpha | 75 | . | Additional information
. | . | 369 | . | .

This table describes the design structure for record type 2:

Field number | Type | Length | Decimals | Description
1 | Alpha | 10 | . | Period
2 | Alpha | 12 | 0 | Filled
3 | Alpha | 31 | . | Record type 1 quantity
4 | Alpha | 11 | 0 | Filled
5 | Alpha | 30 | . | Company CUIT
6 | Alpha | 15 | 2 | Filled
7 | Alpha | 15 | 2 | Total operation amount
8 | Alpha | 15 | 2 | Total concept amount that are not part of the taxable amount
9 | Alpha | 4 | . | Taxable amount
10 | Alpha | 15 | 2 | Filled
11 | Alpha | 15 | 2 | Tax calculated
12 | Alpha | 15 | 2 | Exempt operations amount
13 | Alpha | 15 | 2 | Perceptions amounts or VAT payment on account
14 | Alpha | 15 | 2 | Perceptions amount or national taxes payment on account
15 | Alpha | 15 | 2 | Gross incomes perceptions
16 | Alpha | 15 | 2 | City council tax perceptions
17 | Alpha | 114 | . | Internal Tax amount
18 | Alpha | 369 | . | Filled

#### Prerequisites

Before you complete the tasks in this section:

- Run the Split Tax Validation program (R76A8900).

  See Running the Split Tax Validation Program (R76A8900).

- Run the AP Credit Invoice V.A.T. Restatement program (R76A0052) to reclassify all the month's vouchers that you want to process.

  See Reclassifying Fiscal Credit for Argentina.

- Set up status rule IVACOMPRAS to specify the status that credit invoices must have to be included in the subledger, as well as the status that should be assigned after the credit invoice has been incorporated in the report.

  See Setting Up Credit Invoice Status Rules for Argentina.

- Set up user-defined code (UDC) (76A/CS) to identify the codes that represent reclassified to losses by entering a 1 in the Special Handling Code field.

#### Running the V.A.T. Purchasing Ledger Program

Select Monthly Reports (G76A121), V.A.T Purchasing Ledger.

#### Setting Processing Options for V.A.T Purchasing Ledger (R760499A)

Processing options enable you to specify the default processing for programs and reports.

General

1. V.A.T Calculation. | Specify whether the system calculates the VAT withholding percentage or the percentage is taken from the tax area master file. Values are: Blank: Use the percentage from the tax area master file. 1: Calculate VAT withholding percentage.
2. Document Type | Enter a value that exists in the Document Type (00/DT) UDC table to specify the document type that will identify the prepayment of the final invoice voucher.
3. Proof or Final Mode | Specify whether to run the report in proof or final mode. Values are: Blank: Run V.A.T. purchasing report in proof mode. 1: Run V.A.T. purchasing report in final mode.
4. Withholding Amount | Specify whether to print the withholding amount column in the report. Values are; Blank: Print withholding amount column. 1: Do not print withholding amount column.
5. Company | Specify the company for which you run the report.
6. Sucursal Code | Specify the sucursal code for the report.
7. Enter the Company to assign the next page number. | Specify the company number for which exists the next numbering scheme for the next page number.
8. Enter the Document Type to assign the next page number. | Enter a value that exists in the Document Type (00/DT) UDC table to specify the document type to assign to the next page number.

Date

1. Transaction - Date From and 2. Transaction - Date Thru | Specify the first date of the range, or the last date of the range used to select transactions.

Magnetic Support

1. Magnetic Support | Specify whether data are written to the VAT Purchasing Tape (F76A8000) table generated in the format for RG 3419 or the format for RG 1361. Values are: Blank: No data are written to the F76B8000 talbe. 1: Use RG 3419 format 2: Use RG 1361 format

Display

1. Print Details | Specify how to print details. Values are: Blank: Print only details. 1: Print details and totals by operation. 2: Print only totals.
2. Print Date | Enter 1 to print date of execution.
3. Print Tax Area | Enter 1 to print the Tax Area Description from the Tax Area of the Supplier Master (F0401) table. Leave this processing option blank to print the Tax Area description from the Tax Area of the document.

RG 1361

1. A/B Category Code | Enter the Address Book Category Code number in which the vendor responsible type is stored.
2. Additional Information | Enter 1 to include additional information in the output file.

### Generating the Sales VAT Ledger

This section provides overviews of the Sales VAT Tax Subsidiary program and printing the Sales VAT Tax Subsidiary report for RG1361, lists prerequisites, and discusses how to:

- Run the Sales VAT Tax Subsidiary program.

- Set processing options for Sales VAT Tax Subsidiary (R76A8060).

#### Understanding the Sales VAT Tax Subsidiary program

You use the Sales VAT Tax Subsidiary program to generate the Sales VAT Ledger and to generate the text files for reporting according to RG 1361 and RG 1672

. The Sales VAT Ledger is a legal report that you submit monthly to report the fiscal debits. All sales transactions for the month are included on the report. Transactions must have been printed and reclassified to be included on the report.

You can use the Sales VAT Tax Subsidiary program to generate a magnetic file that you can submit to the fiscal authority. You specify the format of the magnetic file in processing option 8 on the Support tab.

If you specify 2 in this processing option to run the Sales VAT Ledger RG 1361 magnetic file, the system creates a text file in the location that you specify in the processing options.

See Generating the V.A.T. Purchasing Ledger.

If you specify 3 in this processing option to run the RG 1672 C.I.T.I. magnetic file, the system generates a text batch in the the Text Processor Header (F007101) and Text Process Detail (F007111) tables. You use the Text File Processor (P007101) program to create a text file with the information from these tables.

You can view any errors that occurred during processing in the Work Center.

Report Columns for the Sales VAT Ledger

The Sales VAT Ledger report includes this information:

Column | Description
Invoice Date | The emission date of the invoice.
Invoice Number | The invoice legal number.
Customer Name | The trade name or customer name.
DGI Document Type | The document type assigned by AFIP-for example, 080 for CUIT.
Fiscal Identification | A number that is assigned by AFIP that identifies the customer-for example, the CUIT number.
Tax Rate Description | A description of the tax rate that is used in the operation.
Gross Amount | The total gross amount.
Taxable Amount | The tax calculation base.
Non Taxable Amount | The amount on which taxes are not calculated (column 05).
Tax Amount | The calculated tax amount.
Tax Rate | The tax rate percentage by purchase order.

The rest of the columns list the taxes that are calculated for each tax code. Typically, the tax codes are listed in this order:

1. Liable Registered

2. Liable Non Registered

3. VAT Perception

4. Exempt Operations

5. Non-taxable Amounts

6. Internal Taxes

#### Understanding How to Print the Sales V.A.T. Ledger for RG 1361

You can use the Sales V.A.T. Tax Subsidiary program to generate a magnetic file to meet the requirements of RG 1361. To generate the Sales V.A.T. Ledger RG 1361 magnetic file, specify 2 in processing option 8 on the Support tab.

Transactions must have been printed and reclassified to be included on the report.

When run in proof or final mode, the Sales V.A.T. Tax Subsidiary program generates records in the Sales V.A.T. Tape File - ARG (F76A0394) table, and produces a paper report and a magnetic file. You can view any errors that occurred during processing in the Work Center. When you run the Sales V.A.T. Tax Subsidiary program in final mode, the program marks the records as having been processed.

Warning or Error Messages for Sales V.A.T. Tax Subsidiary

These error messages are warnings, which means that they do not prevent the magnetic file from being generated; they warn the user of problems that occurred during processing.

This is a partial list of possible error messages:

- Error in the amount of operation.

  The total of the gross amount line does not reconcile with the tax detail. You must verify the sum of the line and determine which amount is in error.

- Error in taxable amount.

  The taxable amount is incorrect. This amount must be greater than the VAT of the voucher and less than the gross amount. This validation is mandated by AFIP (Administraćion Federal de Ingresos Públicos).

- Difference in the amount of perception.

  The amount calculated by the program for a VAT perception to a non-registered or un-categorized liability does not match the amount calculated by JD Edwards EnterpriseOne software. This error is generally caused by rounding differences due to the formula that AFIP uses.

Record Design Structure of the Sales V.A.T. Ledger RG 1361 Magnetic File

The Sales V.A.T. Ledger RG 1361 magnetic file contains two types of records. Record type 1 lists each invoice by tax rate, and record type 2 lists totals.

This table describes the design structure for record type 1:

Field Number | Type | Length | Decimals | Description
1 | Alpha | 1 | 0 | Record type
2 | Alpha | 8 | 0 | Invoice Date
3 | Alpha | 2 | 0 | Invoice type
4 | Alpha | 1 | . | Fiscal Controller
5 | Alpha | 4 | 0 | Emission Serial
6 | Alpha | 20 | 0 | Invoice number
7 | Alpha | 20 | 0 | Invoice number thru
8 | Alpha | 2 | 0 | Customer document type
9 | Alpha | 11 | 0 | Customer document number
10 | Alpha | 30 | . | Customer name
11 | Alpha | 15 | 2 | Total Amount
12 | Alpha | 15 | 2 | Total concepts amount that are not part of the taxable amount
13 | Alpha | 15 | 2 | Taxable amount
14 | Alpha | 4 | 2 | Tax Rate
15 | Alpha | 15 | 2 | Tax calculated
16 | Alpha | 15 | 2 | Tax calculated to RNI or perception to non- categorized
17 | Alpha | 15 | 2 | Exempt operations amount
18 | Alpha | 15 | 2 | Perceptions amount or national taxes payment on account
19 | Alpha | 15 | 2 | Gross incomes perceptions amount
20 | Alpha | 15 | 2 | City council perception amount
21 | Alpha | 15 | 2 | Internal taxes amount
22 | Alpha | 2 | 0 | Responsible type
23 | Alpha | 3 | . | Currency code
24 | Alpha | 10 | 6 | Exchange rate
25 | Alpha | 1 | 0 | VAT percentages quantity
26 | Alpha | 1 | . | Operation code
27 | Alpha | 14 | 0 | CAI
28 | Alpha | 8 | 0 | Expiration date
29 | Alpha | 8 | 0 | Voucher void date
30 | Alpha | 75 | . | Additional information

This table describes the design structure for record type 2:

Field Number | Type | Length | Decimals | Description
1 | Alpha | 1 | 0 | Record type
2 | Alpha | 6 | 0 | Period
3 | Alpha | 29 | . | Filled
4 | Alpha | 12 | 0 | Record type 1 quantity
5 | Alpha | 10 | . | Filled
6 | Alpha | 11 | 0 | Company CUIT
7 | Alpha | 30 | . | Filled
8 | Alpha | 15 | 2 | Operation total amount
9 | Alpha | 15 | 2 | Total concepts amount that are not part of the taxable amount
10 | Alpha | 15 | 2 | Taxable amount
11 | Alpha | 4 | . | Filled
12 | Alpha | 15 | 2 | Tax calculated
13 | Alpha | 15 | 2 | Tax calculated to RNI or perception to non categorized
14 | Alpha | 15 | 2 | Exempt operations amount
15 | Alpha | 15 | 2 | Perceptions amount or national taxes payment on account
16 | Alpha | 15 | 2 | Gross incomes perceptions
17 | Alpha | 15 | 2 | City council perceptions amount
18 | Alpha | 15 | 2 | Internal taxes amount
19 | Alpha | 122 | . | Filled

#### Prerequisite

Run the Split Tax Validation (R76A8900) program to reclassify all of the month's transactions that you want to process.

See (ARG) Setting Up the System for Argentinian Taxes.

#### Running the Sales VAT Tax Subsidiary Program

Select Legal Reports (G76A03B2), Sales VAT Tax Subsidiary.

#### Setting Processing Options for Sales VAT Tax Subsidiary (R76A8060)

Processing options enable you to specify the default processing for programs and reports.

General 1

1. Company | Specify the company that must appear on the page header of the report.
2. Issue Place | Specify the issue place for the company.
VAT | Enter 1 to include VAT in the VAT percentage.
Non-Registered VAT | Enter 1 to include non-registered VAT in the VAT percentage.
VAT Perception | Enter 1 to include VAT perception in the VAT percentage.
Exempt Operations | Enter 1 to include exempt operations in the VAT percentage.
No Taxable | Enter 1 to include non-taxable amounts in the VAT percentage.
Internal Taxes | Enter 1 to include external taxes in the VAT percentage.

General 2

Sales Report Group Column | Specify the column number to print the invoice non-taxable amounts with explanation code E and tax area with percentage not equal to zero (values 01 – 06).

Dates

Date From and Date Thru | Specify the beginning of the date range, or the end of the date range.

Mode

Run Mode | Enter 1 to run the program in final mode, or leave this processing option blank to run in proof mode. When you run the program in final mode, the system enters 2 in the Processing Flag field (PFLG) in the F76A09 table.
Document Type | Specify the document type that the system uses to assign page numbers. The value that you enter must exist in the (00/DT) UDC table.

Support

Report Structure | Specify whether to print the report or create a flat file. Values are: 1: Print the Sales VAT Ledger report. 2: Generate the RG 1361 text file. 3:Generate the RG 1672 C.I.T.I. text file. If you enter 3, the system generates a text batch in the text file processor tables.

Display

Totals by Operations | Specify whether to print totals or details. Values are: Blank: Print only details 1:Print totals and details by operations. 2: Print only totals.
Date of Execution | Enter 1 to print the system date as the date of execution.
Customer Tax Area | Enter 1 to print the description from the customer’s tax area. Leave this processing option blank to print the description from the tax area of the document.

RG 1361

Customer Category Code | Specify the address book category code that you use to record the condition of the client.
Additional Info in Output File | Enter 1 to include the information from these fields in field 30 in the magnetic file: Document Type (DCT) Document (Voucher, Invoice, and so on) (DOC) Document Company (KCO) Document Company (KCO) If you leave this processing option blank, the system completes field 30 in the magnetic file with zeros.

### Generating the Withholdings Ledger

This section provides an overview of the Withholdings Ledger program and discusses how to:

- Run the Withholdings Ledger program.

- Set processing options for Withholdings Ledger (R760465A).

#### Understanding the Withholdings Ledger Program

You run the Withholdings Ledger program to generate a report of tax withholding information for a certain period. The report lists all of the profit, eventual, VAT, gross income, or contract withholdings for the period, based on the document types that are specified in the data selection.

Data Selection for Withholdings Ledger (R760465A)

Specify the document types to include on the report as:

Operator | Left Operand | Comparison | Right Operand
Where | BC Document Type (F0414) (DCT) | is equal to | USD I
And | BC Company (F0414) (CO) | is equal to | 00001
And | BC Document Type - Matching (F0414) (DCTM) | is not equal to | PG

#### Prerequisite

Run the Split Tax Validation (R76A8900) program.

See Running the Split Tax Validation Program (R76A8900).

#### Running the Withholdings Ledger Program

Select Monthly Reports (G76A121), Withholdings Ledger.

#### Setting Processing Options for Withholdings Ledger (R760465A)

Processing options enable you to specify the default processing for programs and reports.

General

Date - From and Date - To | Specify the date from or the date until you want to execute the process.

Process Setup

Flag Process | Enter 1 to print the last period. Leave this processing option blank to print an actual period as specified in the dates in the processing options.