Re: SV: [ubl-psc] Re: Action item from the Pacific call

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

On paper the Withholding tax total is always printed as well as the
related taxable amount (the amount subject to withholding tax) which is
not the same of VAT Taxable amount.

The withholding tax is applied to just certain invoice line items (usually
expenses are excluded), this is why we need a separate ABIE for such Tax
and both the document root and line items.

The important things are:
- the Invoice total amount includes the withholding tax
- the payable (due) amount do not includes the withholding tax (as this is
paid by the debtor to the creditor)
- the withholding tax amount is paid by the debtor (customer) to the Tax
Authority on behalf of the creditor.

The witholding tax is the same concept of the personal income taxes paid
by the employer for all his employees.

Roberto

> Hi Oriol
>
> Does this imply a summary element in LegalMonetaryTotal?
>
> /Peter
>
> -----Oprindelig meddelelse-----
> Fra: Oriol Bausą Peris [mailto:oriol@invinet.org]
> Sendt: 28. marts 2011 12:19
> Til: Peter Borresen; ubl-psc@lists.oasis-open.org
> Cc: Jon Bosak
> Emne: [ubl-psc] Re: Action item from the Pacific call
>
> Hi Peter,
>
> There is a requirement about withholding taxes we raise some time ago but
> it
> seems not covered in the current 2.1 invoice data model.
>
> The requirement is to have a class to identify withholding taxes.
>
> Wikipedia:
> "Withholding tax is a government requirement for the payer of an item of
> income to withhold or deduct tax from the payment, and pay that tax to the
> government. In most jurisdictions withholding tax applies to employment
> income."
>
> As Roberto said, the explanation for this requirement is:
>
> " is a binding for the invoicee that is required to pay withholding taxes
> on
> behalf of their consultant (supplier).
>
> The Invoicee (or Customer) is pratically doing the same like the Employer
> that payes withholding taxes for Employees.
>
> This is the same concept.
>
> The invoice it is just used to transport and evidence this information,
> but
> this is a separated legal issue from VAT or other invoicing things.
>  that we is to have document level withholding tax support "
>
>
> So the point is that we need an structure to enable carrying withholding
> taxes.
>
> I would suggest to create a new ASBIE at header level using the class
> TaxTotal and with a Qualifier called Withholding. The main reason why not
> using the actual TaxTotal ASBIE is to avoid requiring calculations based
> on
> the values of a codelist, You could argue that we do not need this new
> Withholding_ TaxTotal as this can be achieved by the current TaxTotal with
> the proper TaxScheme/ID, but the point with this approach is that you need
> to create difficult calculation expressions:
>
> Not summing up taxes if the taxscheme id equals "Withholding taxes".
> Deducting total taxes where taxschemeid equals "Withholding taxes" from
> the
> Payable Amount.
>
> Regards
> Oriol
>
>
>
> El 22/03/2011, a las 15:40, Jon Bosak escribió:
>
>> Peter, Oriol,
>>
>> Please note this from the minutes:
>>
>>   PSC (TM): An issue has arisen offline: the Spanish government has a
>>   requirement to describe withholding tax on invoices.
>>
>>      AGREED that this is a PRD3 issue that the PSC should begin working
>>      on now.
>>
>>      ACTION: PLB to contact Oriol to get a formal statement of the
>>      requirement.
>>
>> Jon
>
>
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-- 
* JAVEST by Roberto Cisternino
*
* 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

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  skype:  roberto.cisternino.ubl-itlsc

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