## (PER) Working with Accounts Payable Functionality for Peru

This chapter provides overviews of IGV withholding calculations and payment groups for Peru and discusses how to:

- Enter vouchers for Peru.

- Process SPOT vouchers.

### Understanding IGV Withholding Calculations for Peru

When you run the Create Payment Control Groups (R04570) program, the system calculates IGV withholding taxes when tax lines exist for the voucher being paid.

When calculating IGV withholding, the system:

- Bases the taxable amount calculation on the net amount of all vouchers for the payment that exceeds the minimum taxable amount specified for the supplier in the Withholding Percentage (P76P405) program.

- Determines the minimum amount based on the total of the vouchers when the original document was paid, but calculates the withholding based on only the original document (for related credit or debit memo vouchers).

If the original document for a credit or debit memo was not paid, you must include both vouchers in the payment. If both vouchers are included in the payment, the system determines the minimum amount for the taxable amount calculation on both vouchers. The withholding calculation is made for both vouchers.

### Understanding Payment Groups for Peru

When you run the Create Payment Control Groups program, the system:

- Verifies that an internal document type for the IGV voucher exists in the Legal Company Constants - PER (F76P002) table.

- Verifies that an internal document type for the payment voucher exists in the F76P002 table.

- Verifies the IGV withholding percentage and payment date to calculate the withholding amount.

- Verifies the payment status of the correct vouchers when related vouchers exist.

- Verifies that a legal numbering scheme exists for the IGV vouchers.

When you use the Work With Payment Groups (P04571) program to write and update payment groups, the system:

- Assigns a voucher number to the calculated withholding amount from the next numbering scheme set up for the company and withholding document type.

- Prints the withholding certificate, if appropriate.

- Generates an additional report for Peru if you set up matching versions for the Work With Payment Group program and the PO - PCG process - PER - 04 program.

- Prints three copies of the withholding vouchers, one each for the supplier, the company, and the tax authority (Superintendencia nacional de administración tributaria [SUNAT]).

You can reprint the IGV withholding certificate by using the IVG Withholding Report program (R76P4600).

Paying SPOT Vouchers

You pay the positive amount (positive lines) of the SPOT (Sistema de Pago de Obligaciones Tributarias) voucher when you generate automatic payments. The amounts that are reflected in the positive lines are sent to the National Bank. When you generate automatic payments, you must pay the positive lines for SPOT vouchers without including any other vouchers in the payment group.

You pay the original voucher on which SPOT vouchers are based by creating payment groups that include both the original voucher and the negative amounts (negative lines) for the SPOT vouchers. You can include other types of vouchers in the payment group that includes these vouchers. Before you can pay these vouchers, you must:

- Pay the positive lines of the SPOT voucher to send payments to the National Bank.

- Enter the bank deposit information from the National Bank into the system by using the Spot Data Entry (P76P480) program.

### Entering Vouchers for Peru

This section provides an overview of voucher entry for Peru, lists prerequisites, and discusses how to:

- Set processing options for Peruvian Add Vouchers Set Up (P76P411T).

- Enter additional information for vouchers.

#### Understanding Voucher Entry for Peru

You use the standard voucher entry programs to enter vouchers for Peru, and use a country-specific program to enter additional information for Peru.

Voucher Entry

Use the standard voucher entry programs to enter vouchers for Peru. After you enter a voucher, the system displays the Voucher Additional Information - Revision form which enables you to enter withholding information for the supplier and information about the original supplier invoice. The system stores the information that you enter in the Peru AP Tag File - PER - 04 (F76P0411T) table.

See (PER) Setting Up Withholding.

When you enter multiple vouchers for suppliers, the Voucher Additional Information - Revision form appears for each entered voucher. When working with multiple vouchers, you can:

- Void multiple vouchers by selecting Cancel Voucher.

  The system voids all vouchers after the voucher that is displayed on the form.

- Void a single voucher by clicking Cancel.

  The system voids the voucher that is displayed on the form and then displays the next voucher.

When you enter vouchers for suppliers, you must enter the corresponding withholding amounts for general sales (Impuesto General a la Venta [IGV]) and the tax duty payment (Sistema de Pago de Obligaciones Tributarias [SPOT]) taxes. When you enter amounts for IGV and SPOT, the system validates the amounts that you enter by verifying that:

- The company is a withholding agent.

  You specify whether a company is a withholding agent in the Legal Company Constants program (P76P002).

- The supplier did not submit a withholding exemption certificate, or the certificate is expired.

- The document type for the tax line is defined as a tax in the Withholding Document Type (76H/HO) UDC table.

- The amount of the voucher is greater than the minimum withholding amount for the identified in the Spot Maintenance Percentage (P76P410) program.

When you enter the withholding amounts, you enter the amount as a negative amount, and use a tax explanation code of VT (VAT tax). You must enter separate lines for each tax.

Each voucher for IGV withholding includes only lines for IGV; you cannot include lines for other taxes or for other transactions.

Review or Modification of Vouchers

You can view voucher information for Peru on the Enter Voucher Additional Information form in the Peruvian Add Vouchers Set Up (P76P411T) program. You can also modify the legal invoice number. Voucher information that is specific to Peru can be viewed only on this form; you cannot access the information by using the standard voucher inquiry programs.

Legal Invoice Number Verification

When you enter the legal invoice number, you enter the number in two segments separated by a hyphen. You can enter up to four numerical characters preceding the hyphen to represent the issuing center, and can enter up to seven characters after the hyphen. If the number of characters after the hyphen is less than seven, the system adds zeros to the left of the characters entered to create a total of seven characters after the hyphen. For example, if you enter 002-10, the system stores the legal invoice number as 002-0000010.

When you enable legal number verification by setting the processing option in the Peruvian Add Vouchers Set Up program to validate the number, the system issues an error message if the number entered does not contain 3 or 4 characters in the first segment, or if you enter more than seven characters in the second segment.

You must set up matching versions of the Peruvian Add Vouchers Set Up program and the Standard Voucher Entry (P0411) program to validate the legal invoice number.

#### Prerequisites

Before you complete the tasks in this section:

- Verify that the Localization Country Code field in the User Profile Revisions form is set to PE (Peru).

- Verify that legal company constants, supplier information for Peru, and withholding information for Peru are set up.

  See (CHL and PER) Setting Up Legal Companies for Chile and Peru.

  See Entering Supplier Master Information.

#### Forms Used to Enter Voucher Information for Peru

Form Name | FormID | Navigation | Usage
Enter Voucher - Payment Information | W0411A | Supplier & Voucher Entry (G0411), Standard Voucher Entry Click Add on the Supplier Ledger Inquiry form. | Enter standard voucher information.
Multi-Voucher Entry | W0411G | Other Voucher Entry Methods (G04111), Multi Voucher - Multi Supplier Click Add on the Supplier Ledger Inquiry form. | Enter multiple vouchers for multiple suppliers.
Voucher Additional Information - Revision | W76P411TB | Enter a voucher, then click OK on the Enter Voucher - Payment Information form. Enter a voucher, then click OK on the Multi-Voucher Entry form. | Add original document, legal document, IGV, and SPOT information to a voucher.
Work With Voucher Additional Information | W76P411TA | Accounts Payable (G76P04), Peruvian Add Vouchers Set Up | View existing vouchers.
Enter Voucher Additional Information | W76P411TC | Select a record on the Work With Voucher Additional Information form and click Select. | View voucher information required for Peru, or add or modify the legal invoice number.

#### Setting Processing Options for Peruvian Add Vouchers Set Up (P76P411T)

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

General

Legal Number Validation | Enter N to suppress validation of the legal number when you enter vouchers. Leave this processing option blank to have the system perform the validation.

#### Entering Additional Information for Vouchers for Peru

Access the Voucher Additional Information - Revision form.

Original Document Number | The Original Document Number is a combination of the document type, original document number, and original document company. In the first segment of the processing option, enter the Document Type from the Document Type (00/DT) UDC table. In the second segment, enter the document number from the document for which the voucher is entered. For example, you might enter the original invoice number. In the third segment, enter the company number from the F0010 table that represents the company that issued the document whose number you entered in the second segment.
Legal Document Type | Enter the legal document type for the voucher. The value that you enter must exist in the Legal Document Type - CHI - 00 (F76H005) table.
Registered for Taxes | The system displays the value that exists for the supplier in the supplier's address book record. You cannot change this value in the Voucher Additional Information - Revision form.
IGV Withholding Concept | The system displays the value that exists for the supplier in the supplier's address book record. You can change this value by entering a value that exists in the IGV Withholding Concept (76P/01) UDC table.
SPOT Concept | The system displays the value that exists for the supplier in the supplier's address book record. You can change this value by entering a value that exists in the SPOT Concept (76P/02) UDC table. the value that you enter determines how the system calculates the tax amount due.

### Processing SPOT Vouchers for Peru

This section provides an overview of tax duty payment system (Sistema de Pago de Obligaciones Tributarias [SPOT]) vouchers and discusses how to:

- Generate SPOT vouchers.

- Set processing options for Spot Voucher Generation (P76H4800).

- Enter bank information for SPOT vouchers.

#### Understanding SPOT Vouchers

You generate SPOT vouchers when a supplier is subject to the payment of a duty tax. SPOT vouchers differ from the regular vouchers that you generate because you make a payment to the National Bank for the tax due at the same time that you pay the supplier. The National Bank sends you deposit information about the payment, which you track in the Spot Data Entry (P76P480) program.

When a supplier's invoice is subject to the duty tax, you enter a voucher for the invoice by using the standard Voucher Entry (P0411) program. When the Localization County Code is set to PE (Peru), the system automatically displays the Voucher Additional Information - Revision form on which you enter the SPOT concept. The value that you enter determines how the system calculates the tax due. You set up SPOT concepts in the Spot Maintenance Percentage (P76P410) program.

See Entering Vouchers for Peru.

See Setting Up SPOT Withholding Information for Peru.

The system generates two lines in the accounts for suppliers when it generates SPOT vouchers. The line with the positive amount is paid to the National Bank. The line with the negative amount is paid along with the original voucher. The system stores the relationship between the original voucher and the SPOT vouchers in the SPOT Voucher Information (F76P480) table.

SPOT vouchers cannot be modified; they can only be voided. If a SPOT voucher is paid, you cannot void it. If you need to modify an original voucher, you must first void any SPOT vouchers associated with it.

SPOT Voucher Generation

After you enter SPOT vouchers, you use the SPOT Voucher Generation (R76P4800) program to produce the SPOT vouchers. When you run the SPOT Voucher Generation program, the system:

- Validates that the total original voucher amount is greater than the minimum amount defined as the non-taxable amount in the F76P410 table.

- Verifies that valid tax explanation codes exist for the tax lines.

  For example, if the tax explanation code for the line is E (exempt) or S (Sales or VAT tax), the system does not generate a SPOT voucher.

- Generates the SPOT voucher in the currency of the original voucher.

Bank Deposit Information for SPOT Vouchers

You make the bank deposit for SPOT vouchers by using the automatic payment process to send payments to the National Bank. When the National Bank sends you the bank deposit information, you must enter the information into the system before you can pay the supplier.

See Also

Understanding Payment Groups for Peru

#### Forms Used to Enter Bank Information for SPOT Vouchers

Form Name | FormID | Navigation | Usage
Work With Spot Voucher Information | W76P480B | Accounts Payable (G76P04), Spot Data Entry | Access records generated by the Spot Voucher Generation program to enter bank information.
Edit SPOT Voucher Information | W76P480A | On the Work With Spot Voucher Information form, select a record and click Select. | Add the deposit number, invoice number, and voucher number to the record.

#### Generating SPOT Vouchers

Select Accounts Payable (G76P04), SPOT Voucher Generation.

#### Setting Processing Options for SPOT Voucher Generation (R76P4800)

Processing options for reports enable you to specify the information that appears on the reports.

General

Final or Proof Mode | Enter 1 to print in final mode and update tables. Leave this processing option blank to print in proof mode.
Document Type | Enter the document type that identifies SPOT vouchers. The value that you enter must exist in the Document Type (00/DT) UDC table and in the Document Type - Vouchers Only (00/DV) UDC table.
Issuing Series | Enter the number of the issuing center.

Defaults

Tax Explanation Code | Enter the code from the Tax Explanation Code (00/EX) UDC that identifies the type of tax for the SPOT voucher.
Tax Area | Enter the tax area from the Tax Rate/Area (F4008) table for the SPOT voucher.
Payment Instrument | Enter the code from the Payment Instrument (00/PY) UDC table that represents the type of payment for the positive amount for the SPOT voucher. The positive amount is the amount being tax amount being paid through the National Bank.
Payment Terms Code | Enter the code from the Payment Terms (F0014) table that represents the conditions of the payment of the SPOT voucher.

G/L

G/L Date to Use | Enter 1 to specify that the system uses the invoice date as the date of the SPOT voucher. Enter 2 to specify that the system uses the GL date. Leave this processing option blank to use the system date.
Account ID | Enter the account ID of the account from which you pay the tax on the SPOT voucher.

#### Entering Bank Information for SPOT Vouchers

Access the Edit SPOT Voucher Information form.

Spot Deposit Date | Enter the date on which the deposit to the National Bank was made.
Spot Deposit Number | Enter the deposit number for the transaction.
Spot Invoice Number | Enter the legal invoice number for the tax invoice.
Voucher Number | Enter the supplier's invoice number.

### Processing Options for PO - PCG process - PER (P76P470)

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

General

Payment Terms Code | Enter a payment term code for the withholding voucher. The value that you enter must exist in the Payment Terms (F0014) table.
Emission Serial | Enter the serial number of the legal number for the withholding voucher. You must complete this processing option.