## (TWN) Working with Journal Entries for Taiwan

This chapter provides an overview of journal entry processing for Taiwan and the GUI/VAT GL Inquiry program; lists prerequisites; and discusses how to:

- Enter GUI/VAT information for journal entries.

- Generate the GUI VAT integrity report.

### Understanding Journal Entry Processing for Taiwan

Your company might have tax-related transactions that can be entered as journal entries, including:

- Tax only adjustment transactions - output and input tax.

- Tax only transactions for import goods - input tax.

- Cash receipts - output tax.

- Cash vouchers - input tax.

These types of transactions can also be entered through the JD Edwards EnterpriseOne Accounts Payable or JD Edwards EnterpriseOne Accounts Receivable systems to supply the required GUI information for tax reporting. However, entering these transactions using the Journal Entries with VAT program (P09106) is simpler and faster.

When you create a journal entry using the Journal Entries with VAT program or the Journal Entry program (P0911), the system displays the GUI/VAT Multiple Transaction Revisions form. For sales (output tax) transactions, you use this form to enter information that is used to generate a government uniform invoice (GUI). For purchase (input tax) transactions, you use this form to enter information from the supplier's GUI, as well as information about the purchase. The GUI information is stored in the GUI/VAT Transaction Header table (F75T004) and the GUI/VAT Transaction Detail table (F75T005).

For sales returns and allowances, you must refer to the original GUI number. You can enter returns and allowances for different declaration periods or years, but the return or allowance must be for the same declaration site. You can also enter allowances for purchase transactions.

You can enter GUI transactions within these parameters:

- Transaction type must be:

  - SAL (sale)

  - PUR (purchase)

  - FSV (foreign service)

  - IGD (imported goods)

- GUI document type must be:

  - GUI (government uniform invoice)

  - SRC (sales receipt)

  - INV (invoice)

  - ALW (allowance)

  - VPD (VAT prepayment document)

  - IMP (import)

  - OTR (other)

- All transaction lines must be of the same tax types.

  For example, all lines must be taxable or all lines must be tax-exempt.

Entering GUI/VAT Information when Entering Journal Entries

You can enter GUI/VAT information for a journal entry immediately after entering the standard information if your system is set up to enable you to do so. To have the system display the GUI/VAT Multiple Transactions form on which you enter GUI/VAT information:

- Use the Journal Entries with VAT or Journal Entry program to enter the journal entry.

- Your user profile must be set to TW (Taiwan).

- The Link to GL field in the GUI/VAT Declaration Site program (P75T001) must be set to Y (yes).

- The standard software journal entry program that you use must be set up in the GUI/VAT Document Type Format Code Setup program (P75T011).

  If you use a journal entry program to enter both accounts payable and accounts receivable transactions, you must set up the entry program for both types of transactions.

- Your authorization code in the GUI/VAT User/Declaration Site Mapping program (P75T010) must be the same as the authorization code associated with the transaction type for the declaration site.

- Corresponding versions of the journal entry program and the PO-GUI/VAT Transaction program (P75T003) must exist.

You must also complete the setup in these programs:

- GUI/VAT GL Account Mapping (P75T012).

- GUI/VAT Tax Type Mapping (P75T008).

- GUI/VAT Prefix Setup (P75T006) if the journal entry is for a purchase transaction.

You use the Get Number menu option in the GUI/VAT Multiple Transactions form to assign a GUI number to a journal entry. You assign numbers only for those transactions for which output tax applies. You must set up a segment of numbers in the GUI/VAT Number Register - Sales program (P75T002) to use for journal entries before you can assign GUI numbers to journal entries.

Entering GUI/VAT Information for Existing Journal Entries

If you do not enter GUI/VAT information when you enter the journal entry, you can add it at a later time. You use the GUI/VAT GL Inquiry program (P75T004L) to access records that exist in the Account Ledger table (F0911). Select the record for which you want to add the GUI/VAT information and select GUI/VAT Entry from the Row menu. The system displays the GUI/VAT Multiple Transactions form, on which you enter the VAT information. You can enter GUI/VAT information only when you are set up in the GUI/VAT User / Declaration Site Mapping program (P75T010) to work with the transaction type (SAL, PUR, FSV, and so on) for the declaration company and site for which the journal entry transactions exists. You can assign a GUI number only if a segment of numbers is set up for journal entries.

Entering Journal Entries for Purchase Transactions

If you create a journal entry transaction for goods or services that you purchased, you must enter the GUI number from the supplier's invoice in the Explanation field. The system validates the two-letter prefix against the setup in the GUI/VAT Prefix Setup program (P75T006). If the prefix is not set up as a valid prefix for the date of the transaction, the system issues an error message.

Associating a Stand-Alone GUI Transaction Record to a Journal Entry

You might have situations in which you create stand-alone GUI transaction records in the F75T004 table. For example, you might have multiple sales to a one-time customer. Instead of setting up a customer master record, you can create one GUI transaction record for all of the sales using a generic customer. Because, in this situation, you do not create a standard sales order, you must create a journal entry or an invoice to use to post the transaction to the appropriate general ledger accounts. You use a version of the GUI/VAT Transaction program (P75T004) to enter the stand-alone GUI transaction record and associate an existing journal entry record to the GUI record.

To associate a stand-alone GUI sales transaction record to a journal entry:

1. Use the Journal Entries or Journal Entry with VAT program to create a journal entry for the GUI transaction record.

2. Assign a GUI number to the journal entry record.

   You can assign a GUI number to the journal entry when you create the journal entry, or you can use the GUI/VAT GL Inquiry program (P75T004L) to locate an existing journal entry to which you must assign a GUI number.

3. Create the stand-alone GUI transaction record, using a GUI transaction type that is valid for a sales transaction.

4. After you enter the required information in the GUI/VAT Transaction Revisions form, select Get GL Number from the Form menu to select the journal entry to associate to the GUI transaction record.

To associate a stand-alone purchase transaction record to a journal entry:

1. Use the Journal Entries or Journal Entry with VAT program to create a journal entry for the GUI transaction record.

   Enter the GUI number that your supplier provided in the Explanation field. The system performs a validation of the value that you enter.

2. Create the stand-alone GUI transaction record, using a GUI transaction type that is valid for a purchase transaction.

3. After you enter the required information in the GUI/VAT Transaction Revisions form, select Get GL Number from the Form menu to select the journal entry to associate to the GUI transaction record.

Deleting and Voiding Journal Entries

When you use the Journal Entries (P0911) or Journal Entries with VAT programs to void or delete journal entries for purchase transactions, the system removes the record from the P75T004 and P75T005 tables as well as the P0911 table when these conditions apply:

- The tax has not been declared.

  The system does not enable you to delete or void the record or remove the records from the P75T004, P75T005, or P0911 tables if the tax has been declared for the declaration period in which the transaction occurred.

- The GUI number has not been assigned to a sales or purchase transaction.

  If a GUI number was assigned to the sales or purchase transaction, use a version of the GUI/VAT Transaction program (P75T004) to void the GUI/VAT transaction. The system removes the record from the P75T004 and P75T005 tables, but does not remove the record from the standard software table.

- You void or delete an unposted journal entry.

- You void a posted journal entry.

When you use the Journal Entries (P0911) or Journal Entries with VAT programs to void or delete journal entries for sales transactions, the system marks the record in the P75T004 and P75T005 tables with a D (void).

See Understanding How to Void GUI Information for Sales Transactions.

#### Prerequisites

Before you complete the tasks in this section:

- Set up your user preferences with a Localization country code of TW (Taiwan).

- Specify Y in the Link GL To GUI field on the GUI/VAT Declaration Site form for the headquarters declaration site for which you are entering transactions.

- Set up the GUI/VAT GL Account Mapping program (P75T012) and verify that the account ID for each account set up in the GUI/VAT GL Account Mapping program is the same as the account ID for the same accounts in the F0901 table.

- Set up the AAI item GTxxxx for journal entries with VAT for each account that is set up in the GUI/VAT GL Account Mapping program.

- Set up corresponding versions of the journal entry program that you use (P0911 or P09106) and the PO-GUI/VAT Transaction program (P75T003).

- Set up corresponding versions of the GUI/VAT GL Inquiry program and the PO-GUI/VAT Transaction program.

- Set up the journal entry program in the GUI/VAT Document Type Format Code Setup program (P75T011) for the types of transactions that you enter.

- Set up and activate a user/declaration site mapping for the user who will enter journal entries.

- If you will add VAT payment documents, set up a tax rate area with the appropriate tax rate for Taiwan import tax.

### Understanding the GUI/VAT GL Inquiry Program

The GUI/VAT GL Inquiry program (P75T004L) displays records from the Account Ledger table and associated GUI/VAT information from the GUI/VAT Transaction Header table for those records from table F0911 for which GUI/VAT information exists. You use this program to add GUI/VAT to existing journal entry records, or review the GUI/VAT information that already exists for a journal entry record.

These options on the Work With GUI/VAT GL Inquiry form determine the display of records:

Option | Usage
All | Displays all records from the F0911 table.
No GUI/VAT | Displays records in the F0911 table that do not have corresponding records in the F75T004 table. The system uses these key fields to locate corresponding records: Document Company (KCO), Document Type (DCT), and Document (DOC).
Only GUI/VAT | Displays only records in the F0911 table that have corresponding records in the F75T004 table. The system uses these key fields to locate corresponding records: Document Company (KCO), Document Type (DCT), and Document (DOC).

### Entering GUI/VAT Information for Journal Entries

This section lists prerequisites and discusses how to enter GUI/VAT information for journal entries for:

- Sales transactions.

- Sales returns or allowances.

- Purchase transactions.

- Purchase returns or allowances.

- VAT prepaid through customs.

#### Forms Used to Enter GUI/VAT Information for Journal Entries for Taiwan

Form Name | FormID | Navigation | Usage
Work with Journal Entries with VAT | W09106C | GUI/VAT Daily Processing (G75T110), Journal Entries with VAT | Review summarized journal entries by document number.
Journal Entries with VAT | W09106A | On the Work with Journal Entries with VAT form, click Add. If you use batch control, the Batch Control form appears. On Batch Control, enter the date and expected totals and then click OK. | Add and revise journal entries with VAT for Taiwan.
Work with Journal Entries | W0911I | GUI/VAT Daily Processing (G75T110), Journal Entry | Review and select existing journal entries.
Journal Entry | W0911A | Click Add on the Work with Journal Entries form. | Enter journal entry information for Taiwan.
GUI/VAT Multiple Transactions | W75T004J | Click OK on the Journal Entries with VAT form. Click OK on the Journal Entry form. GUI/VAT Daily Processing (G75T110), GUI/VAT GUI Inquiry. | Enter the GUI/VAT information for the journal entry transaction. The information that you enter differs depending on whether you are entering a transactions for accounts receivable or accounts payable.

#### Entering GUI/VAT Information for Journal Entries for Sales Transactions

Access the GUI/VAT Multiple Transactions form.

This table lists the fields for which you enter specific values for journal entry transactions. Other fields are discussed elsewhere in this documentation.

See Common Fields Used in Taiwan.

General

Declr Site (declaration site) | The system completes this field based on the processing option value that you set up in the version of the PO GUI/VAT Transaction program that corresponds to the version of the Journal Entry or Journal Entries with VAT program that you used. You can change this value.
GUI Doc Type (GUI document type) | The system completes this field with the value that you specified in the GUI/VAT Document Type Format Code Setup program for the version of the journal entry program that you used to enter the journal entry. You cannot change this value.
GUI Format Code | The system completes this field with the value that you specified in the GUI/VAT Document Type Format Code Setup program for the version of the journal entry program that you used to enter the journal entry. You cannot change this value.
GUI Trans Type (GUI transaction type) | The system completes this field with the value that you specified in the processing options that you set up in the version of the PO GUI/VAT Transaction program that corresponds to the version of the Journal Entry or Journal Entries with VAT program that you used to enter the journal entry. You cannot change this value.
Amount Check | To adjust the declaration amounts, clear the Amount Check check box in the header area, and then revise either the Taxable Amount or the Tax Amount field in the detail area. If you change the amounts on the GUI/VAT Multiple Transactions form, the system does not change the record in the F0911 table. You must make the changes by accessing the journal entry record from the journal entry program that you used.

Customer

Sold-To Number | Enter the address book number of the customer to whom you sold the goods or service.
Customer U.N. (customer uniform number) | Enter the uniform number of the customer.

Category Codes

Cat Cd 1through Cat Cd 6 (category code 1 though category code 6) | Specify the category code value to associate with the GUI records. Category codes are optional. If you assign category code values to records, you can use the values in data selection for reports.

Detail Area

Transaction Date | Enter the date of the transaction.
Hppn YM (happen year and month) | The system completes this field based on the setup for the company and declaration site in the GUI/VAT Declaration Site Setup program (P75T001). You cannot change the value in this field.
Dclr YM (declaration year and month) | The system completes this field based on the declaration period setup for the company and declaration site in the GUI/VAT Declaration Site Setup program. You can change this date. The system will report the transaction for the declaration period that you specify.
Item Description | Enter a description of the goods or service. This is a free-form data entry field; this item description is not associated with the items in the Item Master table (F4101).
Item Quantity | Specify the quantity of the item sold.
TT (tax type) | The system completes this field with the tax type associated with the document type and format code that you set up in the GUI/VAT Document Type Format Code Setup program. You cannot change this value.
Taxable Amount and Tax Amount | The system populates these fields with the values from the journal entry record. You can change the amounts on this form. However, the system does not change the record in the F0911 table if you change the values here. You must make the changes by accessing the journal entry record from the journal entry program that you used.
Gross Amount | The system completes this field with the value from the journal entry record. You cannot change the value.
Sal Itm (sales item) | Enter a value that exists in the GUI/VAT Sales Item Type (75T/ST) UDC table to specify the type of item sold. Values are: Blank: General sales 1: Land 2: Other fixed asset
Zr Tx (zero tax) | Enter a value that exists in the GUI/VAT Zero Tax Rate Item Type (75T/ZT) UDC table to specify whether the item is taxed at a zero rate and whether the item passed through customs. Values are: Blank: Non zero tax rate area ZTC: Exported through customs ZNC: Exported, not through customs
DU (deduction usage) | Enter a value that exists in the Deduction Usage (75T/DD) UDC table to specify the type of deduction. Values are: Blank: blank 1: Machine equipment 2: Raw material 3: Part material 4: Fuel 5: Semi-finished goods
Rev Type (revenue type) | Enter a value that exists in the GUI/VAT Revenue Type (75T/RT) UDC table to specify the revenue type. Examples are: R01: Sales revenue R02: Commission revenue
Export Date | For exported goods, enter the export date.
EM (exportation method) | For exported goods, enter a value that exists in the Exportation Method (75T/EX) UDC table to specify the exportation method. Values are: Blank: Not exported 1: Export method 1 2: Export method 2 3: Export method 3 4: Export method 4 5: Export method 5 6: Export method 6 7: Export method 7
Proof Doc Name (proof document name) | For exported goods, enter a value that exists in the GUI/VAT Proof Document Name (75T/PD) UDC table to specify the name of the document that proves that an exported item did not go through customs. Examples are: BOE: Exchange Memo DFE: Declaration For Exportation GUI: Deduction Copy Of GUI
Proof Doc Number (proof document number) | For exported goods, enter the number of the document that proves that an exported item did not go through customs.
Exportation Doc. No. (exportation document number) | For exported goods, enter the document number of the declaration for exportation.
ED Ty (export declaration type) | For exported goods, enter a value that exists in the Ex. Declare Type (75T/EP) UDC table to specify the export declaration type. Values are: Blank: No export declaration type B1: Export declare type B1 B2: Export declare type B2 B8: Export declare type B8 B9: Export declare type B9 D1: Export declare type D1 D3: Export declare type D3 D4: Export declare type D4 D5: Export declare type D5 D9: Export declare type D9

#### Entering GUI/VAT Information for Journal Entries for Sales Returns or Allowances

Access the GUI/VAT Multiple Transactions form.

Note. You must use a version of the journal entry program that is set up to process sales returns or allowances because you must use a document type of ALW (allowance or return). You set up the programs in the GUI/VAT Document Type Format Code Setup program.

To enter journal entries for sales returns or allowances:

1. Specify the GUI number from the original invoice in the Trans. No. From field.

2. To adjust the declaration amounts, clear the Amount Check check box in the header area, and then revise either of these fields in the detail area:

   - Taxable Amount

   - Tax Amount

     Note. If you change the accumulated amounts, the system does not make a corresponding adjustment to the amounts on the original journal entry. Review the journal entry and update the amounts, if necessary.

3. Complete any of the remaining fields as necessary.

#### Entering GUI/VAT Information for Journal Entries for Purchase Transactions

Access the GUI/VAT Multiple Transactions form.

Note. You must complete the Explanation field in the journal entry with the GUI number that you obtained from your supplier's GUI. The system validates the GUI prefix. If you have not set up the prefix in the GUI/VAT GUI Prefix program, or have not entered the GUI number in the Explanation field, the system issues an error message.

This table lists the fields for which you enter specific values for purchase transactions. Other fields are discussed elsewhere in this documentation.

UI PF (GUI prefix) | The system completes this field with the prefix that you entered in the Explanation field when you entered the journal entry.
GUI/VAT No. From | The system completes this field with the value that you entered in the Explanation field when you entered the journal entry.

Supplier

Supplier Number | Enter the address book number of the supplier.
Supplier U.N. (supplier uniform number) | Enter the supplier's uniform number.

#### Entering GUI/VAT Information for Journal Entries for Purchase Returns or Allowances

Access the GUI/VAT Multiple Transactions form.

Note. You must complete the Explanation field in the journal entry with the GUI number that you obtained from your supplier's GUI. The system validates the GUI prefix. If you have not set up the prefix in the GUI/VAT GUI Prefix program, or have not entered the GUI number in the Explanation field, the system issues an error message.

This table lists the fields for which you enter specific values for purchase return transactions. Other fields are discussed elsewhere in this documentation.

To enter journal entries for purchase returns or allowances:

1. Complete these fields for each item in the detail area:

   - D C (deduction code)

   - Pur Itm (purchase item type)

2. To adjust the declaration amounts, clear the Amount Check check box in the header area, and then revise either of these fields in the detail area:

   - Taxable Amount

   - Tax Amount

     Note. If you change the accumulated amounts, the system does not make a corresponding adjustment to the amounts on the original journal entry. Review the journal entry and update the amounts, if necessary.

3. On the GUI/VAT Multiple Transaction Revisions form, complete other fields as necessary.

#### Entering Journal Entries for VAT Prepaid Through Customs

Access the Journal Entries with VAT form.

Note. You must use a version of the Journal Entries with VAT program that is set up to process prepaid VAT because you must use a document type of VPD (VAT payment document). You set up the Journal Entries with VAT program to use a document type of VPD in the GUI/VAT Document Type Format Code Setup program.

This table lists the fields for which you enter specific values for journal entry transactions. Other fields are discussed elsewhere in this documentation.

To enter journal entries for VAT prepaid through customs:

1. On the Journal Entries with VAT form, enter values in the fields as described and click OK:

   - Specify PV in the Document Type field.

   - Specify the VAT payment document number in the Explanation field.

   - Leave the Tax Expl and Tax Area fields blank.

   - Specify the address number of a supplier for whom a code with the same name as the tax rate area for import tax is specified in the Cat. Cd 7 - Supplier field in GUI/VAT Supplier Constants (P75T0091).

2. On the GUI/VAT Multiple Transaction Revisions form:

   - Enter V (Value Added (Input) Tax) in the Tax Expl Code field.

   - Enter the tax rate area for import tax in the Tax Rate/Area field.

   - Enter a value in the Supplier Number field.

     The system populates several of the fields based on the information that you entered on the Journal Entries with VAT form.

     The system populates the tax fields based on the tax rate area for import tax.

     The system populates the transaction number based on the VAT payment document number that you specified in the Explanation field. The system also populates the VAT Payment Doc field by using this number.

3. On the GUI/VAT Multiple Transaction Revisions, to adjust the declaration amounts, clear the Amount Check check box, and then revise either of these fields in the detail area:

   - Taxable Amount

   - Tax Amount

     Note. If you change the accumulated amounts, the system does not make a corresponding adjustment to the amounts on the original journal entry. Review the journal entry and update the amounts, if necessary.

4. On the GUI/VAT Multiple Transaction Revisions, complete any of the remaining fields.

### Generating the GUI VAT Integrity Report

This section provides an overview of the GUI VAT Integrity Report and discusses how to:

- Run the GUI VAT Integrity Report program.

- Set processing options for GUI VAT Integrity Report (R75T04911).

#### Understanding the GUI VAT Integrity Report

The GUI VAT Integrity Report program enables you to verify that the records in the F0911 and F75T004 tables correspond. The system prints on the report a listing of the records in the F0911 table for which no corresponding record exists in the F75T004 table, or for which the transaction amount does not match. The report also lists the records that appear in the F75T004 table for which no corresponding record exists in the F0911 table, or for which the transaction amount does not match.

#### Running the GUI VAT Integrity Report

Select GUI/VAT Periodic Processing (G75T120), GUI VAT Integrity Report.

#### Setting the Processing Option for GUI VAT Integrity Report (R75T04911)

Processing options enable you to set up default processing values.

Default

Declaration Company | Specify the declaration company for which you run the integrity report.