Many people still have questions on how maintaining taxes for Brazil. Some time ago a company with several taxes issues contacted me to help them and I figured out that for many years, they were doing manual adjustment due to missing configuration on their tax calculation system.
The first rule when maintaining taxes is that:
TAXBRJ = FTXP
TAXBRA = FV11
TAXBRJ: You should never enter rates directly at the FTXP on tax code tax conditions.
Until the SAP 4.6C the FTXP had the function to tell what tax types would be calculated and accounting postings.
This means, at the FTXP it is activated the conditions with 100.000, 100.000 and 0.000.
The only exception are the INSS and the old MP135 Solution for PIS and COFINS
The meaning for each value are:
1) 100.000 indicate “calculate the tax and post to the account assigned to the account key”
Example: ICM1 100.000 post ICMS to the ICMS account assigned to the VS2.
2) -100.000 indicate “copy source entry and post accounting to the account assigned at the account key”
Example: IC1O -100,000 post the ICM1 value with negative to the Account Key ICC.
3) 0,000 indicate “active tax, must be presente at the nota fiscal but not generating accounting posting.”
Example: IPI1 0,000 will create an entry for IPI to the nota fiscal (J_1BNFSTX) to the column “other base).
Note: this is not valid for all processes or all conditions. Rule is not use 0,000 but 100,000 and control the taxes posting behavior via dynamic exception.
From SAP Version 4.7 to current versions: The FTXP can be discontinued.
Reason: all this control mentioned above is handled via J1BTAX à MM Tax Codes or directly to the view J_1BTAXCODEV.
How is the MM/FI tax code related to SD at the TAXBRJ?
Answer is: the classical schema, TAXBRJ, all the tax calculation is done at the same function: J_1BCALCULATE_TAXES. And all access to this function is made via same calculation procedure, assigned to the Country Code, not the application.
Then, at the RVXBRA (TAXBRJ Schema for SD) to the tax calculation be shown, it is necessary that the calculation occurs at the TAXBRJ (MM/FI) first. To allow that, Always a SD Tax Code, from J_1BTXSDCV will have a correspondent Tax Code on MM, since the MM Tax Code is the one that trigger the calculation.
The MM Tax Codes for the SD Process are generic. There are: one for Free Trade Zone, one for Services and one for Regular Sales. Then, there is one MM tax code (J_1BTAXCODEV) for one or more SD tax code (J_1BTXSDCV).
The MM Tax Codes are defined according to the processes characteristics defined to the condition time IBRX, at SD. Been generic, the MM Tax Codes for SD Processes must be activated with generic conditions. The control of what is the tax/condition effectively calculated is made via J_1BTXSDCV.
Therefore, each MM Tax Code referred to SD must be configured one time only, and never changed. It is necessary activate all tax conditions possible for a sales process.
Example: MM Tax Code “SD” (referring to the regular sales) will have active the conditions: ICM3, IPI3, ICN3, IPS3, etc.
But in a regular sales process, using at the sales order the SD tax code C3, it will be calculated only the conditions IPI3 and ICM3.