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Annex Transaction Basics Instructional Dear
Taxpayer:
We provide this instruction assistance regarding the DIMM ANNEX TRANSACTIONAL where you will find practical examples and clear that we hope will be of help. For a correct understanding have been distributed modules (purchasing, sales, imports, exports, trusts, credit cards, financial returns, canceled vouchers and special cases), data in general and various examples.
indicated generally
· When entering data the taxpayer declares (informant) we consider that all fields are required except the fax number.
• For persons who are not obliged to keep accounting records that are required to present this Annex (or Taxpayer Exporters authorized to self-printers), must register their own RUC in the "Counter RUC."
· You can develop attachments since 2000, and codes and retention rates appear as valid.
• In the program the "OK" only allows a rapid validation of the register and upload it to the respective grid, but can not record directly to the xml file. Therefore, upon entering each record, you first must click OK and this is validated and up to the grid display. After entering certain records, for example, after to raise about 20 records, press "Record" and then recording the information entered into the file.
· When you enter a transaction in the records of purchases and sales recorded VAT, identify the amount of VAT the amount of Goods and Services tax whether or not withholding tax.
For example, if it was between special taxpayers no retention. Selected at 0% retention rate, but necessarily must identify the amounts of goods and services tax. COMMON ERRORS
VALIDATION ERROR 1:
Reason: because in the box VAT rate has been chosen "0" is correct record the percentage 12% (code 2), even when the record has only 0% tax base.
Solution 1: Validate the file
Version 2 ANNEX TRANSACTIONAL DIMM and correct VAT rates one by one.
Solution 2:
Open the file in notepad and replace income from the option: 0 correct it is: 2 as shown in the figure:
Once we've replaced just keep the automatically with that file and all records are corrected. Taxpayer:
We provide this instruction assistance regarding the DIMM ANNEX TRANSACTIONAL where you will find practical examples and clear that we hope will be of help. For a correct understanding have been distributed modules (purchasing, sales, imports, exports, trusts, credit cards, financial returns, canceled vouchers and special cases), data in general and various examples.
indicated generally
· When entering data the taxpayer declares (informant) we consider that all fields are required except the fax number.
• For persons who are not obliged to keep accounting records that are required to present this Annex (or Taxpayer Exporters authorized to self-printers), must register their own RUC in the "Counter RUC."
· You can develop attachments since 2000, and codes and retention rates appear as valid.
• In the program the "OK" only allows a rapid validation of the register and upload it to the respective grid, but can not record directly to the xml file. Therefore, upon entering each record, you first must click OK and this is validated and up to the grid display. After entering certain records, for example, after to raise about 20 records, press "Record" and then recording the information entered into the file.
· When you enter a transaction in the records of purchases and sales recorded VAT, identify the amount of VAT the amount of Goods and Services tax whether or not withholding tax.
For example, if it was between special taxpayers no retention. Selected at 0% retention rate, but necessarily must identify the amounts of goods and services tax. COMMON ERRORS
VALIDATION ERROR 1:
Reason: because in the box VAT rate has been chosen "0" is correct record the percentage 12% (code 2), even when the record has only 0% tax base.
Solution 1: Validate the file
Version 2 ANNEX TRANSACTIONAL DIMM and correct VAT rates one by one.
Solution 2:
Open the file in notepad and replace income from the option:
ERROR 2:
The element "IdFiscalProv" contains an invalid value according to type data.
is because the identification of a provider (on purchases or imports) has entered a sign or a space. This box only accepts numbers in the case of Purchasing and numbers and letters in the case of imports.
ERROR 3:
The file was loaded and we print the acknowledgment but the review after 48 hours appears neither validated nor
errors Reason: When assigning a name to the XML file should NOT be assigned names with ñ (ñ), period (.) or any other special characters, implying that when the Internet upload information would be lost without a trace the rise incorrect or correct.
• It is recommended that when installing the software on the DIMM Annex Transactional, I do with a computer administrator profile to ensure that the process is completed correctly.
• Due to many concerns about how to report on Form 104 and Annex Transactional purchases rate 0% and 12%, we would remind you:
All local purchase or acquire collateral 0% to 12% which support with bill of sale, or other proof that does not support tax credit, and support costs and expenses, will be reported in the fields 649 of form 619 or 104, and Annex Transactional report low rate of tax support codes 2,4,5 or 7 as appropriate.
All local purchase or acquisition taxed 0% can be supported bill, clearing of goods or services, or other evidence that supports tax credit, will be reported in boxes 601, 603 or 605 of form 104, and Annex transactional support will report lower tax rate codes 1, 3 or 6 as appropriate.
All local purchase or acquisition taxed 12% that can be supported bill, clearance of goods or services, or other evidence that supports tax credit, will be reported in boxes 631, 633 or 635 of Form 104, and Annex Transactional support will report lower tax rate codes 1, 3 or 6 as appropriate.
RESPECT TO WITHHOLDING
This module must register each of the deductions made.
• In Concept AIR is permitted in the Purchase, the entry of up to 10 different codes of withholding, in the form of sales, income up 15 different code on the same record retention
Example: If
I have only one withholding in which retentions are two different code to generate the xml file creates a single record for proof of purchase and AIR concept all the codes are reported.
For each holding up a TAG in the XML file
• In case of taking withholding for purchases must be issued a withholding but not deliver. Such data would be those entering the program Annex Settlement.
· The values \u200b\u200bthat made no restraint should be recorded under code 332 (Other goods and services not subject to withholding).
• For credit card purchases where you do not withhold, but the station is reported in the income expenditure concerned under code 334 (Payment by Credit Card), typing the correct percentage, in this case 0.00.
• The program does not validate the numbers of the withholding statements, you can enter the same voucher on different bills (Suppliers), especially considering that the Special Taxpayers can issue one voucher for multiple invoices. The withholding is not a factor to be considered for duplication of records. If a taxpayer enters the same withholding on different invoices from different suppliers, the program does not indicate error, it is the same taxpayer who would be notified later by inconsistency.
• There are invoices for Hospitality Services, which includes 10% of services, you should consider retaining a code?.
According to the regulations regarding gratuities follows: Article 117 .- Base
taxable services .- In determining the tax base in the provision of services, it will be included in the total amount charged for the service . The legal tip, this is 10% of services rated hotels and restaurants will not be part of the tax base.
therefore tips are not part of the tax base for withholding and report back to us in the annex as a base 0% and AIR concept under code 332 (other goods and services not subject to withholding).
* The invoice for Insurance and Reinsurance, retained 0.1% of the value of the premium charged and applies the code 322, the rest of the securities included in taxes is not considered withholding code. The taxable amount is recorded the value of the premium (10% of the contract) and the holding is 1% of the value of the premium. So, you end up holding the 1 x thousand of the contract, but both in the declaration in the annex we enter the base value retention bonus and 1% of the premium. SHOPPING
MODULE This module
enter each voucher received valid sales.
• In the registration of Purchasing have three dates:
• Date Issue: This is the date on which the voucher was issued. Ie if I make my Annex Transaction (AT) for the month of February 2006, I can have proof in February or even earlier date in January for example (assuming that issued me the last day of the month). Register
• Date: This is the record date accounting, ie when the company actually recorded the proof that you previously issued. This is the date that will report the parameter for the period, and must be greater than or equal to the date of issuance of the voucher sales. For example if I'm doing the AT in the month of February 2006, the date of registration will be from 1 February to 28 February 2006. Retention
· Proof .- Issue Date: the date on which the withholding issued, whether or income tax. This date must be greater than or equal to the record, not necessarily the issue.
· The toll tickets and sales notes and YES are valid documents must be entered in Annex Settlement. This proof is sustainable for discounting costs and expenses, without identifying the purchaser as according to law any payment is deductible rate. Shall not apply to tax credit.
· All credit and debit note must be related to a sales document valid. For example if a n / with / d for a discount, you must be a previous bill, and likewise in the case of interest must be received on a bill.
• When there is a note of credit and have been amended more than a document, usually happens in companies that handle thousands of transactions (thousands) in the year, you enter a record of the note and only enters Amended Proof Proof more representative.
• Each company manages a revolving fund or petty cash payments for purposes of the messenger transport or taxis daily and miscellaneous. If they have proof that meets the requirements do not enter the annex settlement.
• In Annex transactional enter two records that differ by the type of support when a part is the tax credit and another detailed spending a valid invoice or receipt.
• In the event that a transaction takes place outside of email can support the transaction with a settlement of purchase. For local transactions via e-mail you the invoice.
SALES MODULE This module consolidated information entered by customer.
* insurance are issued abroad, but the entire transaction is done by post without another document, you must enter it in Annex transactional and issue an invoice at the local level to sustain the sale and the report on exports or revenues abroad.
• When a sale is made and payment received by credit card in a record first reported the sale to his client, and Retention 334 is selected by typing the code rate 0.00.
When I make the check the credit card issuer in another record only reports the deductions made under the code 334 and typing in the correct percentage, in this case 1.00.
· The sales module can enter separate sales deductions. For example, there are cases like Andinatel, where the withholding of income tax that they made, not recorded in the month being billed, but the following month with the collection, in this case you must create a blank record by reference to the original RUC and the withholding:
Example: Original Proof
without restraint. Month of January 2006
blank Proof
including detention. Month of February 2006
· The income earned by financial institutions of tax collection is up 0.50 cents. Are rate 0% because are considered as financial services provided, and are reported as final consumer.
· The fields of presumptive withholding tax and sales only occur. IMPORTS MODULE
• If there is an import in which imported goods and services, you must enter two records because it is an endorsement for goods and services does not.
• In what is travel abroad (stay, food etc), when national expenditures have a livelihood called code 5: SETTLEMENT OF TRAVEL EXPENSES OF EMPLOYEES AND NO NAME OF THE COMPANY. As reported in foreign expenditure IMPORTS OR PAYMENTS TO FOREIGN
MODULE EXPORTS
• For exports of goods that do not have ENDORSEMENT, should be entered under the concept Serv_FlorArt (Services - Flowers - Crafts), choosing the type of proof Single Export Form and the Customer Tax ID WAS enter data.
Fob value. Value of Proof .- In your case, reporting the service provided outside the value VALUE is entered into evidence must be the same as the FOB value. In this group you enter data only if the receipt were a bill.
CREDIT CARD MODULE
• Each report has a credit card and everyone Recap withholding their respective considering that the issuer may be special taxpayer, there would be a withholding only for several Recaps.
FINANCIAL PERFORMANCE MODULE
• In Financial Performance data is input only serial, sequential, authorization and date of issuance of a withholding statement, even if they have issued more than one, in that case in the Concept AIR records of all the codes and values \u200b\u200bin the respective but withholding data from only the most detailed representation; and being equal you enter any of them.
· The Interbank short-term loans are those between the bank from which performance is generated according to the law among financial institutions in transactional annex used this code: 323K FINANCIAL PERFORMANCE BETWEEN FINANCIAL INSTITUTIONS.
· Total deposit: Value placed on which to generate financial returns, which will be retention.
· Base assessment: refers to the value which will make retention. Ie the value of financial performance generated in the transaction.
• It is important to note This part applies to those acting as withholding agents in financial returns to the IRS must report details of the profits generated to its customers and the deductions that have applied as appropriate.
UNIT TRUSTS
· The Funds and Trusts are also reported in annex settlement. Each company within the Fund Management and Trust, with its independent RUC report what each does, ie, purchases, sales, imports, exports, income, business and trusts as they perform or not those activities.
ANNULLED
PROOF MODULE Cancelled
· Proof .- The proof is entered in the month you cancel. You can join groups if they are proof of the same authority and provided they are consecutive sequential canceled the same day. Otherwise must be entered one by one.
EXAMPLES OF SPECIAL CASES ENTERING
· Taxpayer asks: The case of Porta bills, he retains 1% of the subtotal invoice and apply the code 331 in these bills include tax and Ice immediate assistance, we are considering will not code retention.
Answer: If you keep holding agent in the bill purchase is correct the record with the code 331 on the tax base if withholding was made. The values \u200b\u200bthat made no restraint should be recorded under code 332 (other goods and services not subject to withholding). It should not be considered the value of ICE because it is a tax and is not considered taxable income for
• As the process works and debit agreements as annexes will be entering?. For example XY Company hires and pays TVCable through Produbanco service.
As reported by the customer or (XY): In the record shop, enter the record of the purchase made TVCable as a supplier. Although not make deductions, will enter the data given by the bank and the concept of retention using the code 333 income DEBIT AGREEMENT OR REVENUES, filling only the tax base to identify the expense. Retention rate and value to zero withhold information.
As reported by the supplier (TVCable): The sales record, enter the registration of the sale made XY customer identification, without deductions. As the bank is who enters withhold other records identifying the Bank, and only reports on the part of Withholding Income Tax code 333 using the DEBIT AGREEMENT OR REVENUES, reporting and retention values base you made taxable. Ie entering ends two records: one for your customer (without deductions) and another by the withholding agent (bank) where only the withholding reports.
first reported in a record sale to his client, without deductions:
In another record only reports the deductions made by the financial institution with which the agreement is collected and who will perform the respective deductions. This register will select the concept will dial 333 and the retention rate, in this case 1.00:
As reported by the Bank (Produbanco): In the recording purchases, enter the cumulative record month as it was a purchase, and the box serial, sequential and full authorization to 9, that record is entered with code 00 for not applicable (in the livelihood), and reports like the client, ie, the data of payment and deductions for accumulated a record for the full payment and deductions made to the service provider. On the retention of the concept of income used code 333 AGREEMENT OR DEBIT COLLECTION and dial the retention rate, in this case 1.00: Withholding
· Register for reimbursement:
If you are the intermediary:
You must register the purchase with support code 8 and the type of proof of sale it is concerned, except 41. You must make the withholding is due. Only the broker can use the support 8.
To record this transaction on Form 104, report the reimbursement paid by securities in the information box 607 if 0% rate in the box or 637 if 12% rate.
must register the sale with 41 as proof without withholding rate 0%.
To record this transaction on Form 104, report the values \u200b\u200bcertified for reimbursement in the box information 509 (rate 0%).
To record revenue for reimbursement on Form 101, report the values \u200b\u200bin the field 610 (Information), so they have a zero effect and are not considered in the total amount of revenue field 699.
Similarly, in the fields 758 and 759, it shall pay the expenses to be reimbursed local and abroad, as news, so that should not be considered in the overall costs and expenses, field 799.
If you are reimbursed and who supports spending as their own:
must register the purchase with code support 2, 4, or 7 and the type of proof 41. You must not make deductions and rate 0%.
To record this transaction on Form 104, report the refund value paid by your broker in the box 619 (rate 0%).
Example:
Luis Torres (intermediate RUC 1715309504001) compró al señor Juan Pérez (RUC 1713657334001) unas compras a nombre de un tercero (Pedro García) por un valor de $100.00 + IVA
COMPRA REPORTADA POR EL INTERMEDIARIO (1715309504001)
Le reembolsa al señor Pedro García (RUC 1002432493001) como venta 0%, mediante la figura reembolso de gastos.
VENTA REPORTADA POR EL INTERMEDIARIO (1715309504001)
El señor Pedro García (reembolsante) quien realmente asume el gasto informa en su compra así:
COMPRA REPORTADA POR EL REEMBOLSANTE
· Una compañía realiza una liquidación por gastos de viajes a su empleado esa liquidación se ingresa in Annex settlement?
If you have hotel bills and transportation for example on behalf of the employee and not the company, there is a code in Table 3 of support indicating this type of transaction and should enter c / u of the bills, because they correspond to a purchase.
· Consultation by gap cutoff date
In some cases the seller does not accept the retention of VAT, due to problems related to court dates.
The seller issued and said the bill during the current month (in the example below, the current month is the month of February), and the buyer received and accounted for the invoice from the seller, within one month (for example in following month is the month of March).
In the example above, then there would be inconsistencies between the annexes to the seller and the buyer for the month in which we consult we should report these inconsistencies in the Annex:
currently exists inconsistency between taxpayers with bills that are issued by the seller the end of the month but that the buyer will come and posted the first days of next month.
In this case the date of the sale and therefore the bill would be February, but the retention issue, account for and cancel, dated March.
The seller will not accept that this withholding credit must report Tax withholding tax in its statement of February.
Answer:
The law gives the buyer 5 days to submit proof of retención.En Annex 2 dates are requested, the issuance and registration, the system allows you to enter a proof of the previous month Issue Date ie there would be no inconsistency.
The seller is obliged to receive the withholding statement as it is within limits. Now if the seller wants the withholding statement is dated February we suggest you send it by fax and to convey the physical bill as soon as possible.
In the event of undeliverable the withholding in the same month of the sale was made, the system lets you enter eg the sale was in January, reported in January as sales without deductions. Retaining the place in February, was admitted again on sale in February but only on the withholdings, identifying the customer in the month the sale occurred. In fact, the seller shall only use the tax credit in the month in which he delivered the withholding.
• To inform the RETAINER PRESUMPTIVE IN FUELS made it proceeds as follows: In Part
SHOPPING enter the details of the invoice without deductions (because you made the deductions are reported in sales and presumptive)
To report the deductions you made, it is in the sales side. In this record only reports the deductions you made (0 in sales slip cast), indicating whether in the field of PRESUMPTIVE RETENTION:
To report RETENTION IN FUEL PRESUMPTIVE you made applicable in the following way: In
from sales, only informs the withholdings made in choosing the type of proof: DOCUMENT RETENTION AGENT FUELS. Notes
RETENTION field and VAT PRESUMPTIVE allegedly with the choice IS.
withholding On entering the values \u200b\u200bof both VAT and Income, which proceeded to hold (held values \u200b\u200band tax bases).
original document: http://descargas.sri.gov.ec/download/anexos/transaccional/Consultas_Transaccional.doc
http://wilsoneguez.googlepages.com/anexotransaccional.html 
