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How to: Post Tax Differences

The Tax Difference Journal is used to create and post tax difference transactions. Tax differences are variations in tax amounts caused by the different rules for recognizing income and expenses between entries for book accounting and tax accounting.

You can use the Tax Difference Journal to manually create tax difference journal entries or you can modify existing entries created by periodic tax difference calculation activities. When you post the Tax Difference Journal, tax differences entries are posted to the selected posting groups.

To post tax differences

  1. In the Search box, enter Tax Difference Journal, and then choose the related link.

  2. Fill in the fields as described in the following table.

    Field Description

    Posting Date

    Enter the transaction date.

    Document No.

    Enter the document number from the source transaction.

    Description

    Enter a description for the transaction.

    Tax Diff. Type

    Select if the tax difference is Constant or Temporary.

    Tax Diff. Code

    Select an identifying income or expense code that defines the source of the tax difference.

    Source Type

    Select the source of tax difference. The options include Future Expense, Fixed Asset, and Intangible Asset.

    Source No.

    If the Source Type is Future Expense, enter an identifying code for the future period expenses. Otherwise, leave this field blank.

    Jurisdiction Code

    Select the identifying code for the jurisdiction that is used to calculate taxable profits and losses for tax differences.

    Norm Code

    Select the identifying code for the norm jurisdiction that is used to calculate taxable profits and losses for the tax differences.

    Tax Factor

    Enter the profit tax rate that is used to calculate tax differences.

    Amount (Base)

    Enter an expense amount based on book accounting transactions. This information is used if the tax difference calculation is for a set period of time.

    Amount (Tax)

    Enter an expense amount based on tax accounting transactions. This information is used if the tax difference calculation is for a set period of time.

    Difference

    Enter the value of the difference between the book accounting and tax accounting transactions.

    YTD Amount (Base)

    Enter the year-to-date value of the expense or income amount based on the book accounting data.

    YTD Amount (Tax)

    Enter the year-to-date value of the expense or income amount based on the tax accounting data.

    YTD Difference

    Enter the year-to-date value of the difference between the book accounting and tax accounting transactions.

    Tax Diff. Calc. Mode

    Specifies the difference of the counting mode. If Balance is selected, the difference will be calculated by a creating total starting from the start of the year. If not selected, the difference will be created for the current period.

    Tax Amount

    Specifies the counting result. The value of this field will correct the profit tax in the book accounting transactions.

    Asset Tax Amount

    Specifies the calculated asset tax amount.

    Liability Tax Amount

    Specifies the calculated liability tax amount.

    Disposal Tax Amount

    Specifies the tax amount that is written off at disposal of an item.

    DTA Starting Balance

    Specifies the starting disposal tax amount before counting.

    DTL Starting Balance

    Specifies the starting disposal tax liability amount before counting.

    DTA Ending Balance

    Specifies the disposal tax amount after counting.

    DTL Ending Balance

    Specifies the disposal tax liability amount after counting.

    Disposal Mode

    Select if you want to write down the tax difference or transform it into a constant difference.

    Disposal Date

    Enter the date of the item’s disposal.

    Partial Disposal

    Select if you want to dispose of an item that causes differences in the expense or income code. If this field is not selected, the tax differences are written off.

  3. On the Action Pane, in the Process actions group, choose the Post button. The tax difference journal transaction is posted.

  4. On the Action Pane, in the Process actions group, choose Ledger Entries to open the Tax Diff. Ledger Entries window and review the posted entries.

See Also

Concepts

Tax Differences
Setting up Tax Difference Calculation
Tax Accounting
Tax Registers
How to: Create Tax Registers

Other Resources

Tax Reports