SAP ABAP Data Element P16_DCOMP (Latest Tax Year for which all Remuneration has been Paid)
Hierarchy
☛ SAP_HRCZA (Software Component) Sub component SAP_HRCZA of SAP_HR
   ⤷ PA-PA-ZA (Application Component) South Africa
     ⤷ PB16 (Package) Human resources department master data: South Africa
Basic Data
Data Element P16_DCOMP
Short Description Latest Tax Year for which all Remuneration has been Paid  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type GJAHR    
Data Type NUMC   Character string with only digits 
Length 4    
Decimal Places 0    
Output Length 4    
Value Table      
Further Characteristics
Search Help: Name    
Search Help: Parameters    
Parameter ID   
Default Component name    
Change document    
No Input History    
Basic direction is set to LTR    
No BIDI Filtering    
Field Label
  Length  Field Label  
Short 9 Comp Year 
Medium 13 Complete Year 
Long 20 Latest Complete Year 
Heading 0   
Documentation

Definition

In order to calculate the tax liability for directors, SARS requires that your SAP system performs the following calculations:

  1. Determine the director's tax liability based on taxable earnings for the current tax year.
  2. SARS assumes that in some cases, income from the current tax year is only paid out in the subsequent tax year (for example, if a bonus is determined by the end-of-year performance figures of the company). Therefore, a director's deemed income (earnings from a previous tax year) must also be calculated in your SAP system.
  3. Your SAP system then compares the calculations from step one and two (listed above). The tax liability amount is then the greater of the two amounts.

    Note: An exception to this rule is if SARS issues a director a deemed directive.

In this field, enter the tax year the SAP system should use to determine the deemed income amount. If the employee's entire income for the previous tax year has already been paid out in full, enter the previous tax year. If this is not the case, you must enter the tax year from two years ago (provided that this tax year has been paid in full).

Note: If a tax year from two years ago, 20% is automatically be added to the value. If not, leave this field blank, as the employee must apply for a directive on deemed remuneration.

History
Last changed by/on SAP  20020506 
SAP Release Created in 470