[OASIS Issue Tracker] (UBL-18) Align CreditNote with Invoice document around withholding tax information

[OASIS Issues Tracker <workgroup_mailer@lists.oasis-open.org>]

    [ https://issues.oasis-open.org/browse/UBL-18?page=com.atlassian.jira.plugin.system.issuetabpanels:comment-tabpanel&focusedCommentId=62822#comment-62822 ] 

Roberto Cisternino commented on UBL-18:
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The WithholdingTax aspect is the same in all billing documents because this tax is a percentage of the invoiced or credited amounts.
The only way a credit note differs from an invoice is the need to reference the credited invoice/s so other structures should be the same. But... BillingReference is already available so I agree billing documents are pretty similar (debit notes. credit notes, invoices, self-billed invoices, ...)

cac:WithholdingTaxTotal is the main withholding tax information (W/T).

But W/T is normally showed in the invoice as a total which is calculated from a TaxableAmount for the W/T (possibly not the same as the TaxableAmount for VAT) and cbc:PayableAmount in the LegalMonetaryTotals must be net of the W/T total.
The W/T total showed in the invoice is not paid to the supplier/creditor but to the revenue office as a separate sum.
This is to ask do we have to add a new total for Payable W/T in the legal monetary totals ?


> Align CreditNote with Invoice document around withholding tax information
> -------------------------------------------------------------------------
>
>                 Key: UBL-18
>                 URL: https://issues.oasis-open.org/browse/UBL-18
>             Project: OASIS Universal Business Language (UBL) TC
>          Issue Type: New Feature
>          Components: Documents and business objects
>            Reporter: Ken Holman
>            Assignee: Kees Duvekot
>            Priority: Minor
>
> Please see:
> https://lists.oasis-open.org/archives/ubl/201505/msg00009.html
> Roberto Cisternino wrote:
> Good day UBL..lers,
> Unfortunately I noted there is a missing ABIE in the UBL-CreditNote-2.1 which is the WithholdingTaxTotal (actually is my fault...)
> In fact if a company/freelancer is subject to the withholding tax on the invoice document it is required to apply the same tax on the credit note.
> Practically the withholding tax amount is corrected by the credit note just like other amounts.
> Of course the process of obtaining back the overpaid withholding tax from the tax authority is outside the invoicing process.
> Another important point is that the Withholding tax (W/T) is not a VAT tax but instead an Income tax.
> The AccountingCustomerParty has the responsability to pay the W/T to the tax authority on behalf of the AccountingSupplierParty.
> This means that under the LegalMonetaryTotal the PayableAmount (and PayableAlternativeAmount) needs to be subtracted by the W/T total amount (this is a calculation aspect).
> At this point I would see a new BIE named "PayableWithholdingTaxAmount" (0..1) under the LegalMonetaryTotal to evidence the W/T amount to be paid separately from the PayableAmount.



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