| Hi Tim
Withholding tax is not a tax in the sense we have all the other taxes in an invoice. It is something like a payment means. You are giving instructions to the receiver of the invoice: Pay this taxes for me to the Tax Authority,
I do not know whether this must be a tax total or another structure more close to Allowance and charges but we need it separate as the business rules governing it are quite different from the ones governing other types of taxes.
regards Oriol El 05/03/2011, a las 02:23, Tim McGrath escribió:
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 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
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