[Invoice][WithholdingTax] Issue revival

["Roberto Cisternino" <roberto@javest.com>]

Hello PSC,
I recently discussed with Oriol Bausą the need to revive an old issue
about the "Withholding Tax" because we found this use case is not well
supported by UBL 2.1 as we initially believed.

The "Withholding Tax" information has a different behaviour and meaning
from goods/service and VAT taxes.
It is a tax related to the personal income of the invoicer (usually a
soleproprietorship or freelance) that is calculated in percentage on the
taxable amounts (for such kind of tax), but is paid to the Government by
the Invoicee (Customer).

The Withholding Tax is applied just to certain line items (usually
expenses like transport, hotel are excluded)

As the Withholding Tax is not always applicable to the whole Invoice
taxable amounts, it "could" be useful to present a separated taxable
amount for it, but this information can be calculated.

From the VAT point of view (the main Invoice purpose) the "Total Due
Amount" of an invoice (aka. Payable Amount) is NOT including any
"Withholding Tax".

The "Withholding Tax" is however a component of the Invoice Total just
like "Prepaid Amount", but is not payable to the Invoicer/Supplier (as
explained before).

On paper invoices the "Withholding Tax" total is also provided separately
from other totals, as this amount is important to be presented to the
Invoicee (Customer) who is requested by the Government to pay on behalf of
the Invoicer.

The full Withholding Tax concept is available here:
http://en.wikipedia.org/wiki/Withholding_tax

Finally I provide a set of improvements required to support this case:

1) Add a new ABIE named "WithholdingTaxTotal" after the "TaxTotal"

2) Add the new "WithholdingTaxTotal" ABIE under the cac:InvoiceLine  after
the "TaxTotal" (this will be used to identify those line items subject to
withholding tax)

The proposed definition for WithholdingTaxTotal is:

"An association to Withholding Tax Total."


For the purpose of evaluating and understanding this important requirement
I attach a real invoice where the withholding tax is applied, but not VAT.
The sample is also useful to see how the withholding tax data is presented
separately from VAT amounts.
The invoice is provided either in English and italian.


Best regards

Roberto

-- 
* JAVEST CEO
*
* Document Engineering Services Ltd. - Alliance Member
* UBL Italian Localization SubCommittee (ITLSC), co-Chair
* UBL Online Community editorial board member (ubl.xml.org)
* Italian UBL Advisor

  Roberto Cisternino

  mobile: +39 328 2148123
  skype:  roberto.cisternino.ubl-itlsc

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Invoice-WithholdingTax.JPG