Hierarchy
SAP_HRCMX (Software Component) Sub component SAP_HRCMX of SAP_HR⤷
PY-MX (Application Component) Mexico⤷
P32C (Package) Customizing HR Mexico
IMG Activity
| ID | OHAMX_IM140 | Maintain fiscal tax subsidy (obsolete) |
| Transaction Code | S_AHR_61000543 | IMG Activity: OHAMX_IM140 |
| Created on | 19981221 | |
| Customizing Attributes | OHAMX_IM140 | Maintain fiscal tax subsidy (obsolete) |
| Customizing Activity | OHAMX_IM140 | Maintain fiscal tax subsidy (obsolete) |
Document
| Document Class | SIMG | Hypertext: Object Class - Class to which a document belongs. |
| Document Name | OHAMX_IM140 |
Warning: From 2008, this activity is obsolete. The fiscal tax subsidy was abolished by the ISR 2008 tax reform and has no legal effects since 01.01.2008 .
In this step you must enter the appropriate company tax subsidy percentage information that is relevant for State Tax calculation.
The tax subsidy percentage differs from company to company and is determined annually. You calculate it by dividing the payments taxed by the company from the previous exercise by the sum of the taxed payments, the tax-exempt payments and other expenditures (premiums, pension funds, IMSS contributions, etc.) also from the same exercise. If the proportion of the subsidy is equal to, or less than 0.50, then no subsidy results.
With this proportion you obtain the subsidy percentages, which are creditable or not creditable, by using the following formula:
Non creditable subsidy = 2 * (1 - Subsidy proportion)
Creditable subsidy = 1 - Non creditable subsidy
where:
Subsidy proportion = Paid and taxed income in the prev. ex./
(Total income paid in the previous ex. +
Other expenditure)
Example
Paid and taxed income in the previous exercise = 1,200,000
Paid exempt income in the previous exercise = 200,000
Other expenditure = 100,000
Subsidy Proportion = 1,200,000 / (1,200,000 + 200,000 + 100,000)
= 0.80
Non-creditable Subsidy = 2 * ( 1 - 0.80 ) = 0.40
Creditable Subsidy = 1 - 0.40 = 0.60
Recommendation
The customer maintains this table according to the subsidy percentage calculated annually.
Activities
Change the tax subsidy percentage in accordance with the needs of your company.
Business Attributes
| ASAP Roadmap ID | 204 | Establish Functions and Processes |
| Mandatory / Optional | 2 | Optional activity |
| Critical / Non-Critical | 2 | Non-critical |
| Country-Dependency | I | Valid for countries specified |
| Customizing Attributes | Country Key | Country Name |
|---|---|---|
| OHAMX_IM140 | MX | Mexico |
Assigned Application Components
| Documentation Object Class | Documentation Object Name | Current line number | Application Component | Application Component Name |
|---|---|---|---|---|
| SIMG | OHAMX_IM140 | 0 | AHR0000142 | Tax |
Maintenance Objects
| Maintenance object type | C | Customizing Object |
| Assigned objects | ||||||
|---|---|---|---|---|---|---|
| Customizing Object | Object Type | Transaction Code | Sub-object | Do not Summarize | Skip Subset Dialog Box | Description for multiple selections |
| V_T7MX16 | V - View | SM30 | MX0001 | Tax subsidy |
History
| Last changed by/on | SAP | 20081017 |
| SAP Release Created in | 470 |
