SAP TaxAudit Handbook

Version:
Date:
2.0 (V2) 22.08.2008 46C - 604
Release: Autor:
Peter Schiwek Solution Management SAP AG, Walldorf Klaus Olbrich Senior Tax Specialist SAP AG, Walldorf
SAP Tax Audit

Automated data analysis for tax on sales and purchases purposes
Handbook
History Version
(beginning on 1.0)
Status
( Draft / Review Copy / Released )
Date
(TT.MM.JJ)
1.0 2.0
Released Released
04.08.2008 22.08.2008
2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf
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Copyright
Copyright 2009 SAP AG. All rights reserved. No part of this publication may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. Microsoft, Windows, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation. IBM, DB2, DB2 Universal Database, System i, System i5, System p, System p5, System x, System z, System z10, System z9, z10, z9, iSeries, pSeries, xSeries, zSeries, eServer, z/VM, z/OS, i5/OS, S/390, OS/390, OS/400, AS/400, S/390 Parallel Enterprise Server, PowerVM, Power Architecture, POWER6+, POWER6, POWER5+, POWER5, POWER, OpenPower, PowerPC, BatchPipes, BladeCenter, System Storage, GPFS, HACMP, RETAIN, DB2 Connect, RACF, Redbooks, OS/2, Parallel Sysplex, MVS/ESA, AIX, Intelligent Miner, WebSphere, Netfinity, Tivoli and Informix are trademarks or registered trademarks of IBM Corporation. Linux is the registered trademark of Linus Torvalds in the U.S. and other countries. Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States and/or other countries. Oracle is a registered trademark of Oracle Corporation. UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group. Citrix, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc. HTML, XML, XHTML and W3C are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology. Java is a registered trademark of Sun Microsystems, Inc. JavaScript is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape. SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP Business ByDesign, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Business Objects and the Business Objects logo, BusinessObjects, Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and other Business Objects products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of Business Objects S.A. in the United States and in other countries. Business Objects is an SAP company. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty.
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1 SAP Tax Audit

1 2
2.1 2.2 2.3 2.4
SAP Tax Audit........................................................................... 3 Overview....................................................................................... 5

Highlights ............................................................................................... 5 Benefits.................................................................................................. 6 Not Supported........................................................................................ 7 Availability .............................................................................................. 8
3
3.1 3.1.1 3.1.2 3.1.3 3.2 3.2.1 3.2.2 3.2.3 3.3 3.3.1 3.3.2 3.3.3 3.3.4 3.3.5 3.3.6 3.3.7 3.3.8 3.3.9 3.3.10 3.3.11 3.3.12 3.3.13 3.3.14 3.3.15 3.3.16 3.3.17
The Tool........................................................................................ 9
Program Call .......................................................................................... 9 SAP Menu.............................................................................................. 9 Command field ..................................................................................... 10 Query EB_TAX..................................................................................... 10 Selection Screen .................................................................................. 11 SAP Standard Variant .......................................................................... 12 Data Base Selection............................................................................. 12 Program selections............................................................................... 13 List Result ............................................................................................ 15 GL, Journal of Tax-Relevant Line Items............................................ 16 S6, Posted Tax per G/L Tax Account................................................ 17 R7, Tax Recalculation with Differences............................................. 18 R3, Top Posting Volume (Input Tax)................................................. 21 R4, Top Posting Volume (Output Tax) .............................................. 21 S3, Posting Volume per Account Type / Tax Code ........................... 22 S4, Posting Volume per Acct Type / Doc. Type / Tax Code .............. 23 S8, Posting Volume per Account Type / Ref.Trans. / Tax Code........ 24 S5, Posting Volume per Tax Code / G/L Account ............................. 25 S2, Posting Volume per G/L Account / Tax Code.............................. 26 S1, No. of Tax Codes (>= x) per Customer / Vendor......................... 27 S9, Posting Volume Per Country / Tax Code .................................... 28 S7, Posting Volume Per Country / C/V Account / Tax Code.............. 29 R5, Incoming Invoices Posted Several Times (Ref.+Amt)................. 31 R6, Outgoing Invoices Posted Several Times (Ref.+Amt)................. 32 R1, Difference Between Document Date and Posting Date .............. 33 R2, Number of Transactions per Vendor........................................... 34
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3.4 3.4.1 3.4.2 3.4.3 3.4.4 3.4.5 3.4.6 3.4.7 3.4.8 3.4.9 3.4.10 3.4.11 3.5 3.6 3.6.1 3.6.2 3.7
Processing Functins............................................................................. 35 Navigieren............................................................................................ 35 Collapse - Expand................................................................................ 36 Drill Down............................................................................................. 37 Search Function ................................................................................... 38 SAP List Viewer (ALV) ......................................................................... 39 Output of a Graphic.............................................................................. 42 Saving and Redisplaying Lists.............................................................. 43 Data Export to Microsoft Excel ............................................................. 45 Data Export: SAP AIS Data Format...................................................... 46 Running the Program as a Batch Job................................................... 48 Audit Information System ( A I S ) ........................................................ 49 Authorizations ...................................................................................... 50 Technical Information ........................................................................... 51 Data Volume ........................................................................................ 51 Runtime Behavior................................................................................. 51 Customer Modification.......................................................................... 52
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2 Overview
2.1 Highlights
Overview
All tax-relevant document data is provided online in your SAP system. 18 different views for the dataset make even large volumes of data manageable.
Check
The system checks whether data entered in your accounting system has been considered correctly for taxes on sales or purchases. The system indicates possible anomalies (early warning indicator, internal control system). Using the tax-relevant accounting document, you have access to all data of the business process.
Benefit
Errors are identified already before the advance return or return for tax on sales/purchases is created, and can be corrected.
Flexibility
In addition to the standardized views, you can define and continuously improve companyspecific views. This makes the data analysis with SAP Tax Audit a continuous process.
Compatibility
You can use an export function to transfer the tax-relevant data to your PC. The SAP AIS data format ensures that further processing with the classic revision tools ACL or IDEA occurs without problems.
Security
This analysis software gives you maximum security (risk reduction) in the run-up to a digital (government) tax audit.
Basic characteristic
SAP Tax Audit is an analysis tool. SAP Tax Audit is not a documentation tool in terms of the principles of proper computerbased accounting systems. It also makes no claim to a reconciliation capability to standard reports for the taxes on sales/purchases (RFUMSV..).
Standard function
SAP Tax Audit is a standard function of SAP Financials. SAP developed the online solution together with specialists from the tax department. For information about the current development status, see SAP Note 1091606.
Head start
On the market, some software producers have already attended to this subject, and offer offline solutions that are subject to charge. SAP Tax Audit offers you more than just being on the same level with the (government tax) auditor. With SAP Tax Audit, you are one step ahead of the auditor.
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2.2 Benefits
Criteria
Data Retrieval
SAP Tax Audit

Compared to Selection using logical databases. The basis for working is the current SAP file definition and data definition (DDIC). Temporary at time of reporting.
Other Solutions
Data retrieval requires using import files. The scope and quality of the data is the responsibility of the user.
Data Storage
Dataset is duplicated numerous times in offline area: - Export file (+100 %), - tool format (+100 %) Data leaves the SAP system. No longer possible to provide authorization protection at the PC level.
Data Security
Data is located in original system. A user can also work with SAP Tax Audit using his or her existing authorizations. The data being reported on belongs to Accounting, and therefore is subject to the reconciliation and control functions of closing. The processing logic is based in SAP standard tools (query). In part, SAP function modules are used. The range of functions can be extended with relatively little difficulty. Online processing. Use of existing standards, such as ALV technology. Possible to jump from compressed date to individual documents, with access to corresponding data of the entire business process. Linked to unstructured data (original documents). Existing, familiar ERP system. Central maintenance, availability in entire network. No IT knowledge required.
Reconciliation
Reconciliation is only possible within the selected data (therefore it is no longer comprehensive, for instance, reconciliation of general ledger with subsidiary ledgers). Using extensive Customizing, the attempt is made to reproduce the SAP data logic and processing logic. Additional maintenance is required for any SAP functions that change. Offline processing. It is not possible to refine the selection beyond the existing, selected data.
Data Formatting
Reporting
Hardware Requirements
Single-user system. Installation and maintenance required for each workplace. Users need to familiarize themselves with a "foreign environment." Constant support of IT department required - Configuration of application, - data retrieval Liable to pay for the expenses.
Personnel Requirements
Price
Standard function of SAP Financials
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2.3 Not Supported

Tax Calculations That Are Not Supported Taxes that are calculated using jurisdiction codes (such as those applied in the USA and Canada) are currently not supported in this version of the program. Taxes that are determined using country-specific tax calculations (such as those applied in India and Brazil) are not supported. Tax-relevant line items from the Real Estate component and FI-CA (mass contract invoicing) are not included in the evaluation.
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2.4 Availability
SAP Tax Audit has been delivered to all SAP customers via Change and Transport Management in the beginning of 2008. Inspired by your feedback, we have introduced enhancements and improvements into the evaluation and delivered these as a new program version. The hitherto existing versions of the program: Version 0 Release R/3 R/3 ERP ERP ERP ERP ERP 4.6C 4.70 5.00 6.00 6.02 6.03 6.04
Support Package 56 30 19 12 02 01
SAP Note 1091606 1091606 1091606 1091606 1091606 1091606 1091606
Available 14.03.2008 04.04.2008 18.04.2008 28.03.2008 28.03.2008 28.03.2008
Version 1 Release R/3 R/3 ERP ERP ERP ERP ERP 4.6C 4.70 5.00 6.00 6.02 6.03 6.04
Support Package 57 31 20 14 04 03
SAP Note 1163628 1091606 1091606 1091606 1091606 1091606 1091606
Available
Advance implementation possible possible possible possible possible possible
Version 2 Release R/3 R/3 ERP ERP ERP ERP ERP 4.6C 4.70 5.00 6.00 6.02 6.03 6.04
Support Package 58 31 20 14 04 03 01
SAP Note 1243775 1243775 1243775 1243775 1243775 1243775 1243775
Available
Advance implementation For each SAP release as of 4.6, you have the option to implement the German-language version of SAP Tax Audit as an advance implementation. Interested customers can contact peter.schiwek@sap.com
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3 The Tool
3.1 Program Call
Please at first add the following parameters to your user profile. System User Profile own Data Parameters ID = AQB Value = /SAPQUERY/AU ABAP Query: User group ID = AQW Value = G ABAP Query: Query area There are several possibilities to access SAP Tax Audit in your SAP system.
3.1.1 SAP Menu

SAP Tax Audit can be accessed via the SAP Menue. Accounting, Financial Accounting, General Ledger, Information System, Tools Transaction: FQUS - General Ledger Query or FQUD - Query for accounts receivable or FQUK - Query for accounts payable EB_TAX - *** A I S *** Analyze Document Database (Tax on Sales/Purchases)
Query Name:
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3.1.2 Command field

The direct way to access SAP Tax Audit is by entering the transaction S_P7D_67000163 in the command line.
The technical transaction S_P7D_67000163 consists of - access of the query EB_TAX - in combination with version SAP&AUDIT
3.1.3 Query EB_TAX

Alternatively, SAP Tax Audit can be accessed via transaction SQ01 Queries. Transaction: Select Work Area: Other user group: Select Query: Function: SQ01 Queries Environment, Work Areas, Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analyze Document Database (Tax on Sales/Purchases) Execute / with variant
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3.2 Selection Screen
Dynamic Selections The Dynamic Selections function offers you additional selection options, such as the Posting Period.
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3.2.1 SAP Standard Variant

For query EB_TAX (SAP Tax Audit) the standard version SAP&AUDIT has been prepared.
In this version the following fields of table TVARVC are preset: - Company Code - Fiscal year - Posting date The table TVARVC can be maintained with transaction S_ALR_87101021.
3.2.2 Data Base Selection

Due to the expected data volume, we recommend making the following database selection: - Only one company code - Only one fiscal year It may be necessary to restrict the selection further using the posting date (month-specific). We do not recommend using Hide dynamic selections. - The comparability to the monthly closure is lost. - Most errors do not have data base indices as a standard (run time).
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3.2.3 Program selections
Read all document status
Do not make an entry.
Decimal commas instead of decimal points It is only useful to set decimal commas or decimal points when using the Private File output format.
Tax code Ensure that the Tax Code is not initial. In this way, the system only processes line items with a tax code. Reference Transaction (ignore) Ensure that the Reference Transaction contains the default setting. This excludes the following documents from processing: - Real Estate documents * - FI-CA documents (mass contract invoicing) S1, No. of Tax Codes (>= X) S7, Tax Codes (ignore) R5+R6, Check Ref. and Amount = X R7, Tax Recalculation Active = X The input values of these selection criteria only affect the mentioned statistics or rankings. For more detailed information please see the description of the individual statisctics and rankings. R7, Tax Recalculation Active Only select R7 Tax Recalculation Active for the desired function (runtime).
Number of ranked list places Number of ranking list places is set to 32 by default. This value can be overridden.
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Currency translation data The evaluation is based on the local currency of the selected company code. Currency conversions are not necessary. Thus, it is not required to change these fields.
Output format ABAP List Ensure that ABAP List is the selected output form. This output form only offers all statistics/rankings and the basic list in one listing. You can navigate through all listings. Output format SAP List Viewer Only the basic list is output in the format SAP List Viewer. Output format Private file Only the basic list is output via interface Private file.
* Reference Transaction (ignore)
Real Estate documents
die Auswertung steuerrelevanter Belege aus dem RE-FX mit Hilfe von SAP Tax Audit ist nur teilweise mglich und sinnvoll. Um Fehlinternpretationen auszuschlieen wurden daher in den Vorbelegungen des Tools die aus dem RE-FX stammenden Belege zunchst gnzlich ausgeschlossen. Grundstzlich ist es jedoch so, dass alle Belege, die analog zu Forderungs- oder Verbindlichkeitsbelegen aufgebaut sind (wie etwa die Belege aus den periodischen Buchungen und der Nebenkostenabrechnung) auswertbar sind. Im Unterschied hierzu ist die Auswertung von - Vorsteueraufteilungsbelegen - Vorsteuerkorrekturbelegen aus der Nebenkostenabrechnung - Vorsteuerberichtigungsbelegen mit SAP Tax Audit nicht sinnvoll auszufhren, da es sich hierbei um direkte Buchungen auf das Steuerkonto handelt. Um derartige Buchungen zu begrnden, reicht es nicht, den Beleg an sich auf Konsistenz zu prfen (was Aufgabe von SAP Tax Audit ist), sondern hierzu sind begrndende Informationen aus dem RE-FX heranzuziehen (Optionsstze, Historie der Optionsstze, Belegungen als Begrndung von Optionsstzen, Ursprungsbeleg). Die Auswertung dieser Belege sollte daher ber entsprechende Berichte aus dem RE-FX erfolgen (Vorsteueraufteilungsprotokoll, Vorsteuerkorrekturliste zur Nebenkostenabrechnung, Ergebnisliste Vorsteuerberichtigung, Berichte zu Optionsstzen).
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3.3 List Result

You can use one report to produce the following simultaneously: - 1 Basic list and up to 18 summarized views (9 statistics, 9 ranked lists) The evaluation SAP Tax Audit comprises the following output areas: Journal of Tax-Relevant Line Items Basic List (GrundListe) GL -----------------------------------------------------------------------------------------------------------Posted Tax per G/L Tax Account Tax Adjustment with Differences Top Posting Volume (Input Tax) Top Posting Volume (Output Tax) Statistic S6 Ranked List R7 Ranked List R3 Ranked List R4 Statistic S3 Statistic S4 Statistic S8 Statistic S5 Statistic S2 Statistic S1 Statistic S9 Statistic S7 Ranked List R5 Ranked List R6 Ranked List R1 Ranked List R2
Posting Volume per Account Type / Tax Code Posting Volume per Acct Type / Doc. Type / Tax Code Posting Volume per Account Type / Ref.Trans. / Tax Code Posting Volume per Tax Code / G/L Account Posting Volume per G/L Account / Tax Code No. of Tax Codes (>= x) per Customer / Vendor Posting Volume Per Country / Tax Code Posting Volume Per Country / C/V Account / Tax Code Incoming Invoices Posted Several Times (Ref.+Amoun) Outgoing Invoices Posted Several Times (Ref.+Amoun) Difference Between Document Date and Posting Date Number of Transactions per Vendor
The numbers of statistics and rankings has been increased and has no significance for the individual list.
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3.3.1
GL, Journal of Tax-Relevant Line Items
The basic list (GL) contains all line items that were determined with the selection. The columns contain all fields that are also valuated in the individual statistics and ranking lists. The list is prepared like a journal.
New data selection When moving in output form ABAP-List (basic list, statistics or ranking) and push the return button Return (F3), you are leaving the list area and returning the selection screen. This transaction is deleting all data in all output areas. You start again with another data selection and preparation.
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3.3.2
S6, Posted Tax per G/L Tax Account
Purpose of this view: The goal is to provide a standard evaluation from a VAT point of view. Among other things, this view shows incorrect postings to tax accounts, as well as unusual tax rates.
Only the line items that were posted to tax accounts are listed. The tax base is taken from the tax line item. The tax posted that is displayed matches the balances posted to the tax accounts (Transaction FS10N G/L Account Balance Display). Here, please see to the elimination of documents from the application - Real Estate documents - FI-CA documents (mass contract invoicing)
The overall amount shows the number of tax-relevant line items that have been processed. In the above part of the list, this is the value in the last line. For a statistic or a ranking list, all line items are always processed. Any line items that are now relevant for the current report are neutralized. In the above part of the list, it is the first line of the lower sum block. Such dummy line is part of each statistic/ranking.
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3.3.3
R7, Tax Recalculation with Differences
Purpose of this view: The goal is to identify transactions where the VAT amount posted is not what would be expected when compared to the relevant tax codes as highlighted in the Master File. It allows you to see inconsistencies in document entry, for instance. For every tax item in a document, the program checks whether the existing tax amount agrees with the portion of the base amount arising from the tax code calculation rules. If a difference arises which exceeds the permitted rounding error limit, this is displayed together with the tax on sales and purchases information for the document. The rounding tolerance is determined for each document per tax code. Its a standard functionality in the VAT report as well. Tax is recalculated for each line item. The values determined are displayed cumulated for each document. a) = Calculation Basis b) = Tax Basis d) = Posted Tax e) = Calculated Tax f) = Difference (from the G/L account line items) (from the automatically generated tax line items) (from the automatically generated tax line items) ( ( a * p ) Tax calculation function module) (d-e)
The tax is recalculated using the basis for the calculation ( a ) and using the tax code from the line item. Differences at the document level that are less than or are equal to 10 are neutralized (rounding differences).
2.237,43(a) * 16(p) / 100 = 357,99 (e) 3.000,00(d) 357,99(e) = 2.642,01 (f)
( )
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R7, Tax Recalculation Active = X (default = X). Via this program selection you can switch off the tax recalculation. Only apply Tax Recalculation using the program selections if you really need the report (runtime). Program selections
The tax recalculation is switched off. Ranking 7 is empty.
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R8 (required to prepare R7) Ranking List Required by the Program for Technical Reasons. It summarizes the tax volume of a document to a evaluation line. The tax volume of one transaction may comprise several tax lines with different tax rates. If only one document is analyzed for test purposes, any tax difference can be identified here as opposed to with R7.
Selection via document
Ranking 7 is empty.
The result is documented in detail in ranking 8.
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3.3.4 3.3.5
R3, Top Posting Volume (Input Tax) R4, Top Posting Volume (Output Tax)
Purpose of this view: The goal is to provide an opportunity to check the legal invoicing requirements in order to deduct the Input VAT. Selects the documents with the highest tax volumes. As you are aware a lot of mandatory items must be mentioned on each invoice such as the date of issue, number of the invoice, name and address of the selling trader and of his customer, description of the goods or services, VAT rate applicable and VAT amount payable. This query allows you to check if the material and legal requirements have been met according to applicable tax laws. Any invoice not complying with these rules will not be acceptable for VAT purposes throughout the EU. In these cases the VAT authorities basically do not accept the deduction of Input VAT. Result: increase of costs and impact on the operating income. In the event of an incorrect value added tax assessment of sales invoices the value added tax can be retrospectively assessed from the supplying enterprise. If back payment cannot charged trough to the customers, then this means a corresponding increase in costs as well. Each of these two ranking lists displays up to 32 documents with the highest tax volumes. Any documents with a tax code configured for acquisition tax (that is, the percentages of input tax and output tax balance to zero) are not considered.
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3.3.6
S3, Posting Volume per Account Type / Tax Code
Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly.
The following statistic group the posting volume by account type and tax code. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets, M = Material, S = G/L accounts. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts.
The summarized presentation allows a fast survey.
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3.3.7
S4, Posting Volume per Acct Type / Doc. Type / Tax Code
Purpose of this view: This view is an standard evaluation and allows discrepancies to be identified quickly.
The following statistic group the posting volume by account type, doc. type and tax code. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets, M = Material, S = G/L accounts. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts.
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3.3.8
S8, Posting Volume per Account Type / Ref.Trans. / Tax Code
Purpose of this view: This view is an standard evaluation as well and allows discrepancies to be identified quickly.
The following statistic group the posting volume by account type, ref. trans. and tax code. The posting amount listed differs from one account type to the other: D = Gross amount (including tax) K = Gross amount (including tax) S = Net amount (excluding tax) Evaluations for the account type S form a summary of the account types appearing in the document: A = Assets, M = Material, S = G/L accounts. The value from the tax line items is only displayed in the Tax columns for evaluations relating to account type S. Down payments are controlled by the reconciliation account and only displayed in the list area of account type S (G/L account). The settings made for the reconciliation account determine whether down payments are displayed as gross or net amounts.
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3.3.9
S5, Posting Volume per Tax Code / G/L Account
Purpose of this view: Listing tax on sales/purchases and input tax by account makes it immediately evident if expense was posted with output tax. At the same time, it allows you to see if expense was posted without input tax. These different views enable you to quickly identify any discrepancies.
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3.3.10
S2, Posting Volume per G/L Account / Tax Code
Purpose of this view: Listing tax on sales/purchases and input tax by account makes it immediately evident if expense was posted with output tax. At the same time, it allows you to see if expense was posted without input tax. These different views enable you to quickly identify any discrepancies.
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3.3.11
S1, No. of Tax Codes (>= x) per Customer / Vendor
Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers. This query should provide a way to analyze the accounts receivable and accounts payable and check whether there are any unexpected variations. This statistic lists accounts in which document volumes exceeding X tax codes occur. The threshold value X can be determined using the S1 No. of Tax Codes (>= x) selection field. The predefined value is >= 2 The tax code ** in the document line is valued 2 in the calculation.
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3.3.12
S9, Posting Volume Per Country / Tax Code
Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers related to the countries.
These statistics group together all debit and credit line items by the country key in the master record and by their tax code. This makes it easier to identify transactions for which invoices without tax on sales/purchases were issued although invoices for this supplier/customer usually contain tax on sales/purchases. The same applies to the identification of reversed transactions. The tax code ** is set in the document line of the assignment to sub-ledger account, when turnover amounts with different tax codes are part of the basic transaction.
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3.3.13
S7, Posting Volume Per Country / C/V Account / Tax Code
Purpose of this view: Makes it possible to have a standard check to see if the correct tax code was used for vendors and customers.
These statistcs group all debitor and creditor document lines according to the tax code. This makes it easier to identify transactions for which invoices without tax on sales/purchases were issued although invoices for this supplier/customer usually contain tax on sales/purchases. The same applies to the identification of reversed transactions.
The further breakdown to country and supplier country identifies if the home tax code has been used liable to tax although the product has been delivered abroad. The tax code ** is set in the document line of the assignment to sub-ledger account, when turnover amounts with different tax codes are part of the basic transaction.
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Program selections: S7, Ignore Tax Code (default = ' ') This selection only affects domestic customers and vendors (country key in the master record = country key of the company code). With the exclusion of the normal tax codes, the list volume can be restricted down to the critical data volume. The example below shows the initial and input tax codes for the full and reduces tax rate of the country code DE (Germany).
Program selections
Reduced amount of data for home turnover
Steady amount of data for foreign turnover
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3.3.14
R5, Incoming Invoices Posted Several Times (Ref.+Amt)
Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once. Can also make you aware of overpayments of tax on sales/purchases, or input tax that was applied without justification.
A check for duplicates is performed by comparing the following fields: - Reference - Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field. If this field is not filled in the case of outgoing invoices, the FI document number is included in the comparison. Reversed documents are not considered.
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3.3.15
R6, Outgoing Invoices Posted Several Times (Ref.+Amt)
Purpose of this view: Helps you to identify incoming or outgoing invoices that were entered more than once. Can also make you aware of overpayments of tax on sales/purchases, or input tax that was applied without justification.
A check for duplicates is performed by comparing the following fields: - Reference - Posting amount You can use the Check Reference and Amount selection field to restrict the comparison to the Reference field. If this field is not filled in the case of outgoing invoices, the FI document number is included in the comparison. Reversed documents are not considered.
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3.3.16
R1, Difference Between Document Date and Posting Date
Purpose of this view: - Tax Point Analysis Helps you to identify tax on sales/purchases or input tax that was recognized too early or too late. It is important especially with regard to the change of the fiscal year.
This ranking list identifies documents that have an invoice date (document date) and a posting date that do not fall within the same tax period. The difference in months can be positive or negative. However, the difference is always expressed as a positive value.
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3.3.17
R2, Number of Transactions per Vendor
Purpose of this view: The goal is to provide a standard evaluation regarding vendors. You can concentrate on individual vendors.
The line items (invoices) for each vendor are counted. Vendors with the 32 highest values are listed.
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3.4 Processing Functins

3.4.1 Navigieren
All statistics / ranking lists and the basic list are output in a list area. You can access lists directly from the list overview.
You can jump to the next section (or page) by using the arrow keys. A statistic can cover several pages (with page breaks separating different groups).
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3.4.2 Collapse - Expand
Each statistic can be compressed. You can use this to gain a quicker overview, as required. For each statistic in SAP Tax Audit several group levels are provided. You need to expand a statistic completely, before you can move to another list.
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3.4.3 Drill Down

By double-clicking the document number, you can drill down to the document display and from there to the document analysis. This drilldown function is available when the document number is in the output line (ranking list, statistic, or basic list).
Transaction FB03 is accessed
Via SAP Menu Environment you have access to all data of this transaction.
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3.4.4 Search Function

Find Find next. You can access a single document in the basic list from the critical dataset determined in a statistic or ranking list. Example: You want to see the single documents to the position you noticed.
You use the invoice amount as search item.
The search function covers the entire list area. The hit list gives 9 matches, 8 in the basic list and 1 in R5.
By double-clicking the line with the first negative amount, you get to the selected document in the basic list. By double-clicking the document line you can branch the document display or analysis.
Via the function
Find next you are led to the following hit.
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3.4.5 SAP List Viewer (ALV)

For you to receive the optimum benefit from a list in an application, you need functions that enable you to change the display to meet your own individual needs. The SAP List Viewer (ALV) provides these functions. You can switch to the ALV list display and the ALV functions from within the basic list as well as from within any statistic or ranking list.
In the ALV environment, you can use filter, sort, and totaling functions to produce views of the data based on customer-specific selections. Sort, Set filter, Total, Drill Down Calculate: Mean value, Minimum, Maximum, Count Column: fade, fix and many more Example: Required amount of data: accounts payable credits as of 1.000 EUR which have not been assigned via document type KG
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Working with Layout Functions This data preparation once planned and tested by you, can be saved as layout.
At a later time, you can view the data selected by SAP Tax Audit immediately in the stored layout version. Thus, data analysis with SAP Tax Audit is becoming a continuous process. You can settle the following details via a layout version: - Displayed columns - Sorting - Filter - View - Display
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In the ALV environment, you can use filter, sort, and totaling functions to produce views of the data based on customer-specific selections. Example: In a separate view, you want to see only documents of transactions within a fiscal unit. In you company, these transactions are posted with specifically created allocation data such as document type FU and tax codes F1 and F2. Determine the selection items for the basic list in an actual evaluation.
Save the data preparation as new layout. Now, you can work with the new layout version.
To return from a layout version with selected data volume to a complete ALV list, it is recommended to set up a layout without any selections, i. e. with the complete data range. With button Zurck (F3) you return to output form ABAP-Liste.
By pushing this button again to the selection view.
Zurck (F3) you leave the list area and return
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3.4.6
Output of a Graphic
The output of a graphic with a maximum of 32 values is prepared for each statistic / ranking list. You use the cursor to specify the area for the analysis: - Which column - From which line item The number of values and the graphic type can be specified individually.
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3.4.7 Saving and Redisplaying Lists

List Save
You have the option of saving lists you have created and of displaying them at a later point.
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Goto
Saved Lists
To display a list that you have saved, proceed as follows: In the initial screen of the Queries component, select a query and choose Goto Saved Lists.
Select the required list by double-click.
You cannot use interactive functions for list display FB03) with saved lists.
(such as calling document display
The database is not accessed when a saved list is displayed. For this reason, it is much quicker to display a saved list than it is to create a new list by executing the query.
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3.4.8 Data Export to Microsoft Excel

List Spreadsheet
The selected dataset can be exported from the basic list as well as from any statistic or ranking list to Microsoft Excel.
You can then add comments and instructions to the list in Microsoft Excel and use it as a worksheet on your PC.
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3.4.9 Data Export: SAP AIS Data Format

The selected dataset can be exported from the basic list as well as from any statistic or ranking list to your PC. This process entails the following two steps:
1. Phase List Private file Data Export to File TemSe.
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2. Phase Transaction S_ALR_87101013 (RSQUEU01) Download to PC.
For this function, the user exit SQUE0001 must be activated (CMOD). See also: Transaction PFCG, Role SAP_AUDITOR_ADMIN => Preparatory Work (Business Audit), Customizing AIS, Data Export, SAP Audit Format Here, please see SAP Note 1226874 (4.6C and 4.70). This interface has been approved by the following providers of auditing software for external and internal auditing: A C L Services Ltd., Vancouver BC, Canada http://www.acl.com I D E A CaseWare International Inc., Canada http://www.caseware.com
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3.4.10 Running the Program as a Batch Job

The expected data volume can mean that it is necessary to run the program when the system workload is low (such as overnight). The results are then stored in the spool file. The results can be viewed in this file or printed from here (SP02). It is not possible to perform online drilldowns with this workflow. If Private File has been selected as the output form, only the data in the first section of the list (the basic list) is exported to the TemSe file. The output forms SAP List Viewer, Display as Table, Word Processing, and Spreadsheet produce an ABAP list. Program Execute in Background
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3.4.11 Audit Information System ( A I S )

It will also be possible to call the SAP Tax Audit (EB_TAX query) from the AIS menu. Role: SAP_AUDITOR_BA_FI_GL_NEW (SAP_AUDITOR_BA_FI_GL)
The linked AIS documentation provides information on the range of functions in queries.
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3.5 Authorizations
Necessary Authorization In addition F_BKPF_BUK F_BKPF_GSB F_BKPF_KOA F_FAGL_LDR S_ALV_LAYO S_GUI S_SPO_DEV S_TABU_DIS Authorization Object Transaction Code S_TCODE SQ01, S_P7D_67000163
the necessary authorizations for displaying the list data. Accounting Document: Authorization for Company Codes Accounting Document: Authorization for Business Areas Accounting Document: Authorization for Account Types General Ledger: Authorization for Ledger ALV Standard Layout Authorization for GUI activities Spool: Device authorizations Table Maintenance (&NC&, FC*)
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3.6 Technical Information

3.6.1 Data Volume
For the query itself, there are no limitations with regard to the amount of data. However, since the query uses the SAP Paging Area, which has its own maximum amounts set up for it, those amounts need to be considered (see also the information on Memory Management BC-CST-MM, for example in SAP Note 133909).
3.6.2 Runtime Behavior

Examples from Actual Experience: Number of records in BKPF Number of records in BSEG Selected records from BKPF Selected records from BSEG Runtime in minutes 369.282 2.011.536 57.561 60.082 8 369.282 2.011.536 49.018 115.249 16
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3.7 Customer Modification

SAP Tax Audit has been set up with SAP Query (SQ01, SQ02, SQ03). SAP Query is used to generate reports, which are not part of the standard. It has been specifically created for users not having programming experience in ABAP. SAP Query offers a variety of possibilities to define reports and create various forms of reports such as basic lists, statistics and rankings. Due to this programming it is rather simple to modify of expand SAP Tax Audit . A few hints on the program set-up should facilitate your entrance to modifications. Tool Work Area User Group Query InfoSet Data base SAP Query (SQ01, SQ02, SQ03) Global area (cross-client) /SAPQUERY/AU Audit Information System (AIS) EB_TAX Analysis from Document Database (Sales/Purch. Tax) /SAPQUERY/FIBR_AUDIT_02 (FI document evaluations) Logical Database BRF (document header, line item)
The predominant logics of data acquisition and preparation are based in the InfoSet /SAPQUERY/FIBR_AUDIT_02. Here, main focus of handling is put on coding sections GET BKPF and GET BSEG. In addition to the data of BKPF and BSEG, a few tables are read.
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The fields read from these tables are arranged in field groups.
Basic list The editing fields for the basic list result from field groups BKPF and BSEG
Statistics/Rankings An appropriate field group has been set up for each statistic and ranking. The fields integrated here are basically additional fields.
Additional fields The fields required for statistics/rankings are set up as additional fields. The field name comprises: - RANKx or - STATx followed by the name of the source field. RANK1BELNR means the field document number from BKPFBELNR for ranking 1.
These fields do not have a coding section.
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Data preparation for statistics and ranking
For each statistic/ranking there is a central additional field. This additional field is always filled with the field BSEG-KOART. The processing logic for statistics/rankings is defined in the coding section of this field. Thus, the data processing for each statistic/ranking can be determined individually.
Coding Section
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2.0 (V2) 22.08.2008 46C - 604

SAP Tax Audit

2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf

Version: 2.0 Date: 22.08.2008

SAP Tax Audit

2008 SAP AG Dietmar-Hopp-Allee 16 D-69190 Walldorf

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SAP Tax Audit

1 SAP Tax Audit

SAP Tax Audit........................................................................... 3 Overview....................................................................................... 5

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SAP Tax Audit

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SAP Tax Audit

SAP Tax Audit

Standard function of SAP Financials

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2.3 Not Supported

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SAP Note 1091606 1091606 1091606 1091606 1091606 1091606 1091606

Available 14.03.2008 04.04.2008 18.04.2008 28.03.2008 28.03.2008 28.03.2008

SAP Note 1163628 1091606 1091606 1091606 1091606 1091606 1091606

Advance implementation possible possible possible possible possible possible

SAP Note 1243775 1243775 1243775 1243775 1243775 1243775 1243775

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3.1.1 SAP Menu

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3.1.2 Command field

3.1.3 Query EB_TAX

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3.2 Selection Screen

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3.2.1 SAP Standard Variant

3.2.2 Data Base Selection

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3.2.3 Program selections

Read all document status

Do not make an entry.

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* Reference Transaction (ignore)

Real Estate documents