一. Background and Symptom
The form and files have changed in the General Taxpayer VAT Declaration report for South Korea.
The General Taxpayer VAT Declaration report enables you to generate your General Taxpayer VAT Declaration and fulfill the statutory reporting requirements in South Korea. You generate this report in the Run Statutory Reports app.
The following tax box definitions need to be updated:
Adjust the following tax box numbers:
Old Tax Box Number
New Tax Box Number
Description
10-1
11
Import Payment Incentives of Export Company
20-1
22
VAT-Exempt Amount for Small Personal Business
2. Create a new tax box as follows:
Tax Box Number
Description
25
Interim Assessment Tax Amount
二. Prerequisites
This SAP KBA is relevant only for South Korea. Ensure that you have the necessary authorizations as delivered with the Configuration Expert – Business Process Configuration (SAP_BR_BPC_EXPERT) business role template.
三. Solution
You can change the tax box structure definition via the configuration activity Define Enhanced Tax Box Structure (ID 103011). Follow the steps below to modify, delete, and add the required tax groups and tax boxes.
Steps:
Open the configuration activity Define Enhanced Tax Box Structure (ID 103011).In your configuration environment, use the search function to open the activity.
If you are using the Manage Your Solution app, select the activity under Finance > Statutory Reporting > Tax.
If you are using the CBC system, select the activity under Accounting > Tax Management > Tax Declaration > Tax Declaration.
2. Open the coSelect the target country/region.
Select “South Korea” as the target country/region.
3. Copy the tax box structure to a new version.
To make changes, you must copy the tax box structure as a new version. This ensures that all changes are done in the new version of the tax box structure.
Select the current tax box structure, and click Copy As.
Specify a new Valid From date. Note that the Valid From date should not be the same as other Valid From dates under the same tax box structure type (TaxBoxStTy).
Click Copy or press Enter. And press Enter again if a warning message appears.
Click Copy All to copy the existing record to this new tax box structure version.
Click Save after you copied it. A new record will be displayed under VAT01.
4. Delete tax boxes.
In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Select the following tax boxes:
Tax Box Number
Description
Comments
19
(19)Credit Card Slips, Issuance Deduction and Others
Replaced by 20
23
(23)Tax Amount of Business Transferee Proxy Pre-Payment
Replaced by 26
31
(31)Exception (Sales of Fixed Asset and Supply to a Direct Store)
Replaced by 34
41
(41)General Purchase with Credit Card Slip and Cash Receipt
Replaced by 44
42
(42)Fixed Asset Purchase with Credit Card Slip and Cash Receipt
Replaced by 45
43
(43)Deemed Purchase Tax
Replaced by 46
52
(52)Purchase Tax Amount Returned to Tax Office
Replaced by 55
56
(56)Deduction for Taxi Driving Business
Replaced by 59
57
(57)Deduction for Alternative Payment
Replaced by 60
58
(58)Deduction for Cash Receipt Service Provider
Replaced by 61
83
(83)Exception (Sales of Fixed Assets Used in Tax-Exempt Business)
Replaced by 86
10-1
(10-1)Import Payment Incentives of Export Company
Replaced by 11
20-1
(20-1)VAT-Exempt Amount for Small Personal Business
Replaced by 22
Delete these entries.Save your changes.
5. Add new tax boxes.
In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Click New Entries.Add the tax boxes as shown in the following table:
Tax Box Number
Tax Box Output Type
Tax Box Description (EN)
Tax Box Description (KO)
12
3 Total: Tax Base and Tax Amounts
(12)Fixed Asset Purchase with Tax Invoice
(12)매입세액-세금계산서수취분/고정자산매입
14
3 Total: Tax Base and Tax Amounts
(14)Tax Invoice Issued by Purchaser (Purchase)
(14)매입세액-매입자발행 세금계산서
20
3 Total: Tax Base and Tax Amounts
(20)Credit Card Slips, Issuance Deduction and Others
(20)신용카드매출전표등 발행공제 등
26
1 Tax Amount
(26)Business Transferee Proxy Pre-Payment
(26)사업양수자의 대리납부 기납부세액
27
1 Tax Amount
(27)Buyer Payment Special Reserve Tax
(27)매입자 납부특례 기납부세액
28
1 Tax Amount
(28)Tax Amount Paid on Behalf of Credit Card Agent
(28)신용카드업자가 대리납부한세액
34
2 Tax Base Amount
(34)Exception-Sales of Fixed Asset and Supply to a Direct Store
(34)수입금액제외
49
1 Tax Amount
(49)Inventory Purchase Tax Amount
(49)그밖의공제매입세액명세-재고매입세액
50
1 Tax Amount
(50)Reimbursed Tax Amount for Bad Debts
(50)그밖의공제매입세액명세-변제대손세액
51
1 Tax Amount
(51)Refunded Tax Amount for Foreign Tourists
(51)그밖의공제매입세액명세-외국인관광객에대한환급세액
55
3 Total: Tax Base and Tax Amounts
(55)Purchase Tax Amount Returned to Tax Office
(55)공제받지못할매입세액-대손처분받은세액
60
1 Tax Amount
(60)Alternative Payment Deduction
(60)대리납부 세액공제
80
3 Total: Tax Base and Tax Amounts
(80)No Use of Designated Bank Account
(80)가산세명세-매입자납부특례/거래계좌미사용
84
2 Tax Base Amount
(84)Tax-Exempt Business
(84)면세사업수입금액
88
2 Tax Base Amount
(88)Issued Tax-Exempt Invoice
(88)계산서발급및수취명세-계산서발급금액
89
2 Tax Base Amount
(89)Received Tax-Exempt Invoice
(89)계산서발급및수취명세-계산서수취금액
Save your changes.
6. Change the definitions of tax boxes.
In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Update the tax box definitions as shown in the following table:
Tax Box Number
Tax Box Output Type
Tax Box Description (EN)
Tax Box Description (KO)
11
1 Tax Amount
(11)Import Payment Incentives of Export Company
(11)매입세액–세금계산서수취분/수출기업수입분납부유예
22
3 Total: Tax Base and Tax Amounts
(22)VAT-Exempt Amount for Small Personal Business
(22)소규모개인사업자부가가치세감면세액
24
3 Total: Tax Base and Tax Amounts
(24)Preliminary Notice Amount
(24)예정고지세액
25
3 Total: Tax Base and Tax Amounts
(25)Interim Tax Assessment
(25)수시부과세액
44
3 Total: Tax Base and Tax Amounts
(44)General Purchase with Credit Card and Receipt
(44)그밖의공제매입세액명세-신용카드매출전표등/일반매입
45
3 Total: Tax Base and Tax Amounts
(45)Fixed Asset Purchase with Credit Card and Receipt
(45)그밖의공제매입세액명세-신용카드매출전표등/고정자산매입
46
3 Total: Tax Base and Tax Amounts
(46)Deemed Purchase Tax
(46)그밖의공제매입세액명세-의제매입세액
47
3 Total: Tax Base and Tax Amounts
(47)Deemed Purchase Tax on Recycling of Scrapped Materials
(47)그밖의공제매입세액명세-재할용폐자원등매입세액
48
1 Tax Amount
(48)Taxation Business Conversion Purchase Tax
(48)그밖의공제매입세액명세-과세사업전환매입세액
59
1 Tax Amount
(59)Deduction for Taxi Driving Business
(59)택시운송사업자 경감세액
61
1 Tax Amount
(61)Deduction for Cash Receipt Service Provider
(61)현금영수증사업자 세액공제
62
1 Tax Amount
(62)Others (Other Reduced and Deducted Tax Amounts)
(62)기타 (그밖의 경감 공제세액 명세)
64
3 Total: Tax Base and Tax Amounts
(64)Non-Business Registration
(64)가산세명세-사업자미등록등
65
3 Total: Tax Base and Tax Amounts
(65)Delayed Issuance (Tax Invoice)
(65)가산세명세-세금계산서/지연발급등
66
3 Total: Tax Base and Tax Amounts
(66)Delayed Receipt (Tax Invoice)
(66)가산세명세-세금계산서/지연수취
67
3 Total: Tax Base and Tax Amounts
(67)No Issuance (Tax Invoice)
(67)가산세명세-세금계산서/미발급등
68
3 Total: Tax Base and Tax Amounts
(68)Delayed Transmission (Electronic Tax Invoice)
(68)가산세명세-전자세금계산서발급명세전송/지연전송
69
3 Total: Tax Base and Tax Amounts
(69)No Transmission (Electronic Tax Invoice)
(69)가산세명세-전자세금계산서발급명세전송/미전송
70
3 Total: Tax Base and Tax Amounts
(70)No Submission (Summary of Tax Invoices)
(70)가산세명세-세금계산서합계표/제출불성실
71
3 Total: Tax Base and Tax Amounts
(71)Delayed Submission (Summary of Tax Invoices)
(71)가산세명세-세금계산서합계표/지연제출
72
3 Total: Tax Base and Tax Amounts
(72)Undeclared (Insincere Tax Reporting – General)
(72)가산세명세-신고불성실/무신고(일반)
73
3 Total: Tax Base and Tax Amounts
(73)Undeclared (Insincere Tax Reporting – Illegal)
(73)가산세명세-신고불성실/무신고(부당)
74
3 Total: Tax Base and Tax Amounts
(74)Under/Over-Tax Return Report (Insincere Tax Reporting – General)
(74)가산세명세-신고불성실/과소. 초과환급신고(일반)
75
3 Total: Tax Base and Tax Amounts
(75)Under/Over-Tax Return Report (Insincere Tax Reporting – Illegal)
(75)가산세명세-신고불성실/과소. 초과환급신고(부당)
76
3 Total: Tax Base and Tax Amounts
(76)Insincere Tax Payment
(76)가산세명세-납부지연
77
3 Total: Tax Base and Tax Amounts
(77)Insincere Tax Base Report for Zero Tax
(77)가산세명세-영세율 과세표준신고불성실
78
3 Total: Tax Base and Tax Amounts
(78)Insincere Statement of Cash Sales
(78)가산세명세-현금매출명세서불성실
79
3 Total: Tax Base and Tax Amounts
(79)Insincere Statement of Supply Prices in Real Estate Lease Contracts
(79)가산세명세-부동산임대공급가액명세서불성실
81
3 Total: Tax Base and Tax Amounts
(81)Delayed Payment
(81)가산세명세-매입자납부특례/거래지연입금
82
3 Total: Tax Base and Tax Amounts
(82)Receipt Statement Not Submitted or Overwritten
(82)신용카드매출전표 등 수령명세서 미제출과다기재
85
2 Tax Base Amount
(85)Tax-Exempt Business
(85)면세사업수입금액
86
2 Tax Base Amount
(86)Amount of Earnings Excluded for Sale of Fixed Assets Used in Tax-Exempt Business
(86)면세사업수입금액-수입금액제외
7. Modify tax group entries.
In the new version of the tax box structure, select the Define Tax Groups (Internal) tab.Update the tax group definitions according to your business requirements.Save your changes.
8.Modify the assignments between tax groups and tax boxes.
In the new version of the tax box structure, select the Define Tax Groups (Internal) tab.Update the assignments according to your business requirements.Save your changes.
Best regards,
Lola
一. Background and SymptomThe form and files have changed in the General Taxpayer VAT Declaration report for South Korea.The General Taxpayer VAT Declaration report enables you to generate your General Taxpayer VAT Declaration and fulfill the statutory reporting requirements in South Korea. You generate this report in the Run Statutory Reports app.The following tax box definitions need to be updated:Adjust the following tax box numbers:Old Tax Box NumberNew Tax Box NumberDescription10-111Import Payment Incentives of Export Company20-122VAT-Exempt Amount for Small Personal Business 2. Create a new tax box as follows:Tax Box NumberDescription25Interim Assessment Tax Amount二. PrerequisitesThis SAP KBA is relevant only for South Korea. Ensure that you have the necessary authorizations as delivered with the Configuration Expert – Business Process Configuration (SAP_BR_BPC_EXPERT) business role template.三. SolutionYou can change the tax box structure definition via the configuration activity Define Enhanced Tax Box Structure (ID 103011). Follow the steps below to modify, delete, and add the required tax groups and tax boxes.Steps:Open the configuration activity Define Enhanced Tax Box Structure (ID 103011).In your configuration environment, use the search function to open the activity.If you are using the Manage Your Solution app, select the activity under Finance > Statutory Reporting > Tax.If you are using the CBC system, select the activity under Accounting > Tax Management > Tax Declaration > Tax Declaration. 2. Open the coSelect the target country/region.Select “South Korea” as the target country/region. 3. Copy the tax box structure to a new version. To make changes, you must copy the tax box structure as a new version. This ensures that all changes are done in the new version of the tax box structure.Select the current tax box structure, and click Copy As.Specify a new Valid From date. Note that the Valid From date should not be the same as other Valid From dates under the same tax box structure type (TaxBoxStTy).Click Copy or press Enter. And press Enter again if a warning message appears.Click Copy All to copy the existing record to this new tax box structure version.Click Save after you copied it. A new record will be displayed under VAT01. 4. Delete tax boxes.In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Select the following tax boxes:Tax Box NumberDescriptionComments19(19)Credit Card Slips, Issuance Deduction and OthersReplaced by 2023(23)Tax Amount of Business Transferee Proxy Pre-PaymentReplaced by 2631(31)Exception (Sales of Fixed Asset and Supply to a Direct Store)Replaced by 3441(41)General Purchase with Credit Card Slip and Cash ReceiptReplaced by 4442(42)Fixed Asset Purchase with Credit Card Slip and Cash ReceiptReplaced by 4543(43)Deemed Purchase TaxReplaced by 4652(52)Purchase Tax Amount Returned to Tax OfficeReplaced by 5556(56)Deduction for Taxi Driving BusinessReplaced by 5957(57)Deduction for Alternative PaymentReplaced by 6058(58)Deduction for Cash Receipt Service ProviderReplaced by 6183(83)Exception (Sales of Fixed Assets Used in Tax-Exempt Business)Replaced by 8610-1(10-1)Import Payment Incentives of Export CompanyReplaced by 1120-1(20-1)VAT-Exempt Amount for Small Personal BusinessReplaced by 22 Delete these entries.Save your changes. 5. Add new tax boxes.In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Click New Entries.Add the tax boxes as shown in the following table:Tax Box NumberTax Box Output TypeTax Box Description (EN)Tax Box Description (KO)123 Total: Tax Base and Tax Amounts(12)Fixed Asset Purchase with Tax Invoice(12)매입세액-세금계산서수취분/고정자산매입143 Total: Tax Base and Tax Amounts(14)Tax Invoice Issued by Purchaser (Purchase)(14)매입세액-매입자발행 세금계산서203 Total: Tax Base and Tax Amounts(20)Credit Card Slips, Issuance Deduction and Others(20)신용카드매출전표등 발행공제 등261 Tax Amount(26)Business Transferee Proxy Pre-Payment(26)사업양수자의 대리납부 기납부세액271 Tax Amount(27)Buyer Payment Special Reserve Tax(27)매입자 납부특례 기납부세액281 Tax Amount(28)Tax Amount Paid on Behalf of Credit Card Agent(28)신용카드업자가 대리납부한세액342 Tax Base Amount(34)Exception-Sales of Fixed Asset and Supply to a Direct Store(34)수입금액제외491 Tax Amount(49)Inventory Purchase Tax Amount(49)그밖의공제매입세액명세-재고매입세액501 Tax Amount(50)Reimbursed Tax Amount for Bad Debts(50)그밖의공제매입세액명세-변제대손세액511 Tax Amount(51)Refunded Tax Amount for Foreign Tourists(51)그밖의공제매입세액명세-외국인관광객에대한환급세액553 Total: Tax Base and Tax Amounts(55)Purchase Tax Amount Returned to Tax Office(55)공제받지못할매입세액-대손처분받은세액601 Tax Amount(60)Alternative Payment Deduction(60)대리납부 세액공제803 Total: Tax Base and Tax Amounts(80)No Use of Designated Bank Account(80)가산세명세-매입자납부특례/거래계좌미사용842 Tax Base Amount(84)Tax-Exempt Business(84)면세사업수입금액882 Tax Base Amount(88)Issued Tax-Exempt Invoice(88)계산서발급및수취명세-계산서발급금액892 Tax Base Amount(89)Received Tax-Exempt Invoice(89)계산서발급및수취명세-계산서수취금액Save your changes. 6. Change the definitions of tax boxes.In the new version of the tax box structure, select the Define Tax Boxes (External) tab.Update the tax box definitions as shown in the following table:Tax Box NumberTax Box Output Type Tax Box Description (EN)Tax Box Description (KO)111 Tax Amount(11)Import Payment Incentives of Export Company(11)매입세액-세금계산서수취분/수출기업수입분납부유예223 Total: Tax Base and Tax Amounts(22)VAT-Exempt Amount for Small Personal Business(22)소규모개인사업자부가가치세감면세액243 Total: Tax Base and Tax Amounts(24)Preliminary Notice Amount(24)예정고지세액253 Total: Tax Base and Tax Amounts(25)Interim Tax Assessment(25)수시부과세액443 Total: Tax Base and Tax Amounts(44)General Purchase with Credit Card and Receipt(44)그밖의공제매입세액명세-신용카드매출전표등/일반매입453 Total: Tax Base and Tax Amounts(45)Fixed Asset Purchase with Credit Card and Receipt(45)그밖의공제매입세액명세-신용카드매출전표등/고정자산매입463 Total: Tax Base and Tax Amounts(46)Deemed Purchase Tax(46)그밖의공제매입세액명세-의제매입세액473 Total: Tax Base and Tax Amounts(47)Deemed Purchase Tax on Recycling of Scrapped Materials(47)그밖의공제매입세액명세-재할용폐자원등매입세액481 Tax Amount(48)Taxation Business Conversion Purchase Tax(48)그밖의공제매입세액명세-과세사업전환매입세액591 Tax Amount(59)Deduction for Taxi Driving Business(59)택시운송사업자 경감세액611 Tax Amount(61)Deduction for Cash Receipt Service Provider(61)현금영수증사업자 세액공제621 Tax Amount(62)Others (Other Reduced and Deducted Tax Amounts)(62)기타 (그밖의 경감 공제세액 명세)643 Total: Tax Base and Tax Amounts(64)Non-Business Registration(64)가산세명세-사업자미등록등653 Total: Tax Base and Tax Amounts(65)Delayed Issuance (Tax Invoice)(65)가산세명세-세금계산서/지연발급등663 Total: Tax Base and Tax Amounts(66)Delayed Receipt (Tax Invoice)(66)가산세명세-세금계산서/지연수취673 Total: Tax Base and Tax Amounts(67)No Issuance (Tax Invoice)(67)가산세명세-세금계산서/미발급등683 Total: Tax Base and Tax Amounts(68)Delayed Transmission (Electronic Tax Invoice)(68)가산세명세-전자세금계산서발급명세전송/지연전송693 Total: Tax Base and Tax Amounts(69)No Transmission (Electronic Tax Invoice)(69)가산세명세-전자세금계산서발급명세전송/미전송703 Total: Tax Base and Tax Amounts(70)No Submission (Summary of Tax Invoices)(70)가산세명세-세금계산서합계표/제출불성실713 Total: Tax Base and Tax Amounts(71)Delayed Submission (Summary of Tax Invoices)(71)가산세명세-세금계산서합계표/지연제출723 Total: Tax Base and Tax Amounts(72)Undeclared (Insincere Tax Reporting – General)(72)가산세명세-신고불성실/무신고(일반)733 Total: Tax Base and Tax Amounts(73)Undeclared (Insincere Tax Reporting – Illegal)(73)가산세명세-신고불성실/무신고(부당)743 Total: Tax Base and Tax Amounts(74)Under/Over-Tax Return Report (Insincere Tax Reporting – General)(74)가산세명세-신고불성실/과소. 초과환급신고(일반)753 Total: Tax Base and Tax Amounts(75)Under/Over-Tax Return Report (Insincere Tax Reporting – Illegal)(75)가산세명세-신고불성실/과소. 초과환급신고(부당)763 Total: Tax Base and Tax Amounts(76)Insincere Tax Payment(76)가산세명세-납부지연773 Total: Tax Base and Tax Amounts(77)Insincere Tax Base Report for Zero Tax(77)가산세명세-영세율 과세표준신고불성실783 Total: Tax Base and Tax Amounts(78)Insincere Statement of Cash Sales(78)가산세명세-현금매출명세서불성실793 Total: Tax Base and Tax Amounts(79)Insincere Statement of Supply Prices in Real Estate Lease Contracts(79)가산세명세-부동산임대공급가액명세서불성실813 Total: Tax Base and Tax Amounts(81)Delayed Payment(81)가산세명세-매입자납부특례/거래지연입금823 Total: Tax Base and Tax Amounts(82)Receipt Statement Not Submitted or Overwritten(82)신용카드매출전표 등 수령명세서 미제출과다기재852 Tax Base Amount(85)Tax-Exempt Business(85)면세사업수입금액862 Tax Base Amount(86)Amount of Earnings Excluded for Sale of Fixed Assets Used in Tax-Exempt Business (86)면세사업수입금액-수입금액제외 7. Modify tax group entries.In the new version of the tax box structure, select the Define Tax Groups (Internal) tab.Update the tax group definitions according to your business requirements.Save your changes. 8.Modify the assignments between tax groups and tax boxes.In the new version of the tax box structure, select the Define Tax Groups (Internal) tab.Update the assignments according to your business requirements.Save your changes.Best regards,Lola Read More Technology Blog Posts by SAP articles
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