SAP ABAP Data Element STPFL (Tax Liability)
Hierarchy
SAP_HRCDE (Software Component) Sub component SAP_HRCDE of SAP_HR
   PA-PA-DE (Application Component) Germany
     PB01 (Package) HR Master Data: Germany
Basic Data
Data Element STPFL
Short Description Tax Liability  
Data Type
Category of Dictionary Type D   Domain
Type of Object Referenced     No Information
Domain / Name of Reference Type STRMM    
Data Type CHAR   Character String 
Length 1    
Decimal Places 0    
Output Length 1    
Value Table T5D2D    
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 10 Tax Liab. 
Medium 15 Tax Liability 
Long 20 Tax Liability 
Heading TxLia 
Documentation

Definition

Tax liability is derived from §1 of the Income Tax Laws:

  1. Persons liable to unrestricted taxation are sole proprieters, who are residents of the country, with their total domestic and foreign income.

    The basis for tax deductions are the entries on the tax card.

  1. Persons liable to restricted taxation are sole proprieters, who are non-residents within the country, with their domestic income according to §49 of the income tax laws.

    Basis for tax deductions are the entries on the statement from the local financial office, according to §39d(1) of the Income Tax Laws.

  1. Persons liable to flat-rate tax are sole proprietors, whose total wage is taxed at a flat-rate before other tax liabilities, according to §§40a and 50a of the Income Tax Laws.

    A tax card or statement does not have to be submitted.

  1. Sole proprietors, who are liable to neither unrestricted or restricted tax, are not liable to pay tax.

Supplementary Documentation - STPFL 0012

Use

Procedure

The default value for the 'tax liability' field, when creating new infotype 0012 records is 'unlimited'.

Examples

Dependencies

History
Last changed by/on SAP  19931227 
SAP Release Created in