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Subject: Re: [ubl-psc] [Invoice][WithholdingTax] Issue revival
on first impression I
think this is not the way to go. the principle of UBL tax
structures is that they are not based on specific types of
taxes. we recognize consumption taxes (such as VAT) and sales taxes (used in US, etc.) but need to keep the models independent. So is it that we need to specify a payable total that does not include certain taxes? On 4/03/2011 10:37 PM, Roberto Cisternino wrote: 49570.62.110.96.182.1299249473.squirrel@mail.javest.com" type="cite">Hello PSC, I recently discussed with Oriol Bausà 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--------------------------------------------------------------------- To unsubscribe from this mail list, you must leave the OASIS TC that generates this mail. Follow this link to all your TCs in OASIS at: https://www.oasis-open.org/apps/org/workgroup/portal/my_workgroups.php |
begin:vcard fn:Tim McGrath n:McGrath;Tim org:Document Engineering Services Ltd. email;internet:tim.mcgrath@documentengineeringservices.com title:Managing Director tel;work:+45 36 95 33 58 tel;cell:+61 438 352228 url:www.documentengineeringservices.com version:2.1 end:vcard
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