IR Withholding - 4th Category (FINA085A - SIGAFIN)

For bills that have a class indicating IR withholding, Payment Order values are calculated discounting the withholding value.

According to the current legislation Article 45 of D.S. No. 122-94-EF, IR law regulation, taxpayers that provide services and receive fees considered as income of 4th category are subject to IR withholding.

Concerning services for a withholding agent, when the services provided are paid, the withholding value is subtracted from the total value payable.

To facilitate the control and payment of tax withholding, the generation of bills payable concerning such withholding has been available:

• In each payment, a single bill is generated with the total withholding value for IR of 4th category.
• The type for the bill generated is IR.
• The due date for the bill generated follows the payment date schedule provided by SUNAT, which must be previously registered according to the RUC of each taxpayer.

Requirements

• Register the Supplier as entered in the parameter MV_UNIAO.
• Register data in the Auxiliary Tab. Maint. according to the schedule provided by SUNAT.
• Register the Class with withholding percentage.
• Generate a bill payable in Accounts Payable.

Procedures

1. Fill out data according to the field help instructions.

2. Check data and Confirm them.

The system displays a maintenance window of bills, according to the parameters entered.

3. Double-click the bills you want.

4. Then, select Automatic Payment.

The system displays a new screen, subdivided into two folders:

• • • Orders
    • Payment Terms

5. Fill out the folder data and Confirm them.

Information is processed to consider payment order as written off or paid with the calculated values, deducting the withholding value.