Perception Taxes in Argentina

Perception taxes - setup

To configure and setup the perception taxes for Argentina, use these sessions:

Introduction to Perception Taxes in Argentina

Taxes on sales invoices in Argentina consists of VAT and perception taxes.

In the Invoicing (SLI), the invoices handling perception taxes for Argentina are composed, when:

  • the Functionality for Argentina check box is selected in the Implemented Software Components (tccom0500m000) session,
  • Perception Tax Rates apply to the Invoice-from Business Partner of the composed Invoice

The net invoice amount is the base amount to calculate perception taxes. Different rates and thresholds can be applicable per Invoice-from Business Partner.

  1. Tax Codes (tcmcs0137m000)

    In the Tax Codes (tcmcs0137m000)) session the tax codes for perception taxes must be defined.

  2. Tax Codes by Country (tcmcs0536m000)

    In the Tax Codes by Country (tcmcs0536m000) session, the perception tax codes must be setup for Argentina. These settings are applicable for perception tax codes:

    • the Tax Code for No Tax check box must be cleared
    • the Aggregate Tax check box must be cleared
    • the Group Tax check box must be cleared
    • the Singular Tax check box must be selected
    • the Tax Code Usage must be set to Sales or All
    • the Kind of Tax must be set to VAT
    • the VAT Type must be set to Normal
    • the Tax Scenario must be set to Not Applicable

    Perception Taxes are not VAT, however, in LN, the tax codes that are used as perception tax codes must be defined as VAT.

  3. Single Tax Rates (tcmcs0132m000)

    In the Single Tax Rates (tcmcs0132m000) session, the effective tax rate can be set as zero. Perception Taxes ignore the rates in the Single Tax Rates (tcmcs0132m000) session. Rates in the Business Partner Perception Tax Rates (lparg0120m000) session are applicable for Perception Taxes.

  4. Chart of Accounts (tfgld0508m000)

    In the Chart of Accounts (tfgld0508m000) session, the tax accounts for perception taxes can be setup.

  5. Posting Data for Single Tax Codes (tfgld0571m000)

    For each Perception Tax Code in the Tax Codes by Country (tcmcs0536m000) session, the Financial Tax Data must be setup in the Posting Data for Single Tax Codes (tfgld0571m000) session.

  6. Tax Codes by Country (tcmcs0536m000)

    In the Tax Codes by Country (tcmcs0536m000) session, the Tax Code must be approved.

  7. Perception Tax Codes (lparg0110m000) and Business Partner Perception Tax Rates (lparg0120m000)

    Approved tax codes can be used to setup perception taxes in the Perception Tax Codes (lparg0110m000) and Business Partner Perception Tax Rates (lparg0120m000) sessions.