sap indonesian vat

Indonesia

Release 6767

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SAP Online Help 08/12/2009

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Copyright

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Indonesia ................................................................................................................................................ 7

Financial Accounting (FI) ................................................................................................................... 8

Taxes (FI-AP/AR) ........................................................................................................................... 9

Customizing .............................................................................................................................. 10

Sample Customizing Settings .............................................................................................. 11

Customizing the Tax Calculation Procedure ................................................................... 12

Customizing Tax Codes ................................................................................................... 13

Customizing Withholding Tax Keys ................................................................................. 14

Customizing Additional Data for Company Code ............................................................... 15

Customizing Business Places .............................................................................................. 16

Customizing Exchange Rate Types .................................................................................... 17

Entering Exchange Rates .................................................................................................... 18

Customizing Tax-Invoice Numbering .................................................................................. 19

Customizing Tax-Invoice Printing (FI) ................................................................................. 20

Customizing Conversion of Taxes at Official Exchange Rate ........................................... 21

Customizing Withholding Tax .............................................................................................. 22

SD Tax-Related Customizing .............................................................................................. 24

Tax Invoices .............................................................................................................................. 25

Tax Invoice Number ............................................................................................................. 27

Tax Invoices in Foreign Currency ........................................................................................ 28

Tax Returns .............................................................................................................................. 29

VAT Return ........................................................................................................................... 30

Withholding Tax Return ........................................................................................................ 32

Generic Withholding Tax Reporting ................................................................................. 33

General Ledger Accounting (FI-GL)............................................................................................ 35

Customizing for Cash Flow Statements .................................................................................. 36

Offsetting Account Determination............................................................................................ 37

Cash Flow Statement ............................................................................................................... 39

Determination of Offsetting Accounts ..................................................................................... 40

Accounts Payable (FI-AP) ........................................................................................................... 41

Maintaining Vendor Master Data ............................................................................................. 42

Entering Vendor Down Payments (FI-AP) .............................................................................. 43

Entering Vendor Invoices ......................................................................................................... 44

Withholding Tax Certificates .................................................................................................... 45

Accounts Receivable (FI-AR) ...................................................................................................... 46

Maintaining Customer Master Data......................................................................................... 47


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Tax-Invoice Printing (FI) ........................................................................................................... 48

Entering Customer Down Payments (FI-AR) ......................................................................... 49

Entering Customer Invoices..................................................................................................... 50

Entering Credit Memos ............................................................................................................ 51

Reversing Documents .............................................................................................................. 52

Sales and Distribution (SD) ............................................................................................................. 53

SD Tax-Related Customizing ...................................................................................................... 54

Customizing Tax Categories.................................................................................................... 55

Customizing Tax Classifications .......................................................................................... 56

Customizing the Pricing Procedure ..................................................................................... 57

Customizing Tax-Invoice Printing (SD) ................................................................................... 58

Tax-Invoice Printing (SD) ............................................................................................................. 59

Entering Credit Memos ................................................................................................................ 60

Entering Down Payments (SD) ................................................................................................... 61

Reversing Documents .................................................................................................................. 62

Materials Management (MM) .......................................................................................................... 63

Maintaining Material Master Data ............................................................................................... 64

Entering Vendor Invoices ............................................................................................................. 65


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Indonesia

This country version is designed for use by businesses with operations in Indonesia. As well asthe generic SAP system functions, it comprises functions designed for laws and businesspractices particular to Indonesia.

This documentation explains how the country-specific functions work and what Customizingsettings are made by the country template. It does not cover the generic functions, which aredescribed in the rest of the SAP Library.

FeaturesCountry-Specific FunctionsCountry Version Indonesia comes with the following functions:

Generation of tax invoices from related business transactions in Financial Accounting(FI), Sales and Distribution (SD), and Materials Management (MM), with numbering percompany code or business place

Monthly tax returns for withholding tax and value-added tax (including sales tax on luxurygoods as applicable)

Cash flow statement using the direct method

Localized version of the Payroll (PY) component, Payroll Indonesia (PY-ID)

Business Configuration SetsAll the Customizing settings contained in the Indonesian country template are also delivered inthe following Business Configuration Sets (BC Sets):

CSC_ID_VAT_LUXURY_TAXES, for settings related to VAT (including luxury tax) andtax invoices

CSC_ID_WITHHOLDING_TAXES, for settings related to withholding tax

CSC_ID_CASH_FLOW, for settings related to cash flow statement

You can activate the delivered BC Sets, or you can adjust these delivered settings to meet yourcompany's requirements. For more information on using BC Sets, see Business ConfigurationSets (BC-CUS).


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Financial Accounting (FI)

The Financial Accounting (FI) component covers the most important laws and business practicesspecific to Indonesia. The following documentation describes these aspects of the component.

FeaturesCountry-Specific FunctionsThe FI component contains a number of features that allow you to carry out day-to-day activitiesin accordance with Indonesian requirements.

It automatically calculates value-added tax (VAT) and, if applicable, sales tax on luxury goods.When you create outgoing documents such as a customer invoice, the system automaticallygenerates the required tax invoice. When you enter incoming vendor invoices, you are also ableto record the tax invoice number. Then, when you prepare the monthly VAT report to submit tothe tax office, it automatically includes all incoming and outgoing tax invoices.

In addition, the FI component automatically calculates withholding tax as required, and enablesyou to prepare the monthly withholding tax return for the tax office and issue withholding taxcertificates to your vendors.


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Taxes (FI-AP/AR)PurposeThe Taxes (FI-AP/AR) component covers the most important laws and business practicesspecific to Indonesia. The following documentation describes these aspects of the component.For generic information about Taxes, see Taxes (FI-AP/AR) [External].

FeaturesCustomizingMake the Customizing settings as described in the following documentation.

Business TransactionsThe system enables you to handle tax invoices in accordance with Indonesian law.

Statutory ReportsYou prepare a monthly withholding tax return and a value-added tax (VAT) return to submit to thetax office.


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CustomizingCountry Version Indonesia comes with several sample Customizing settings [Page 11], which youcan adjust or extend to fulfill your company’s requirements.

The following information describes where you make additional settings that are specific toIndonesia.


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Sample Customizing SettingsCountry Version Indonesia comes with the following sample Customizing settings for FinancialAccounting (FI). When you create a company code using the template for Indonesia, the systemsets these automatically. You may need to adjust or extend the sample settings to fulfill yourcompany’s requirements:

Tax calculation procedure [Page 12]

Tax codes [Page 13]

Withholding tax keys [External]


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Customizing the Tax Calculation ProcedureUseSee The Calculation Procedure [External].

Country Version Indonesia is delivered with tax calculation procedure TAXID. It includes accountkeys MWS for value-added tax (VAT) and LUX for sales tax on luxury goods (luxury tax). If youuse another tax calculation procedure or adapt the delivered one, ensure that it includes theseaccount keys, since this is how the system differentiates between VAT and luxury tax in the VATreturn [Page 30]. The delivered tax-invoice forms are also based on tax calculation procedureTAXID, and would also have to be adjusted if you do not use TAXID.

ActivitiesTo maintain the tax calculation procedure, in Customizing for Financial Accounting, chooseFinancial Accounting Global Settings Tax on Sales/Purchases Basic Settings CheckCalculation Procedure Define Procedures.


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Customizing Tax CodesUseSee Tax Codes [External].

The system contains the following sample tax codes for Indonesia:

Tax Code Description

A0 Outgoing VAT 0%

A1 Outgoing VAT 10%

I0 Input Tax 0%

I1 Input VAT 10%

J1 Nondeductible Input Tax 10%

M1 Mixed VAT 10% and Luxury Tax 10%

M2 Mixed VAT 10% and Luxury Tax 20%

ActivitiesTo maintain additional tax codes, in Customizing for Financial Accounting, choose FinancialAccounting Global Settings Tax on Sales/Purchases Calculation Define Tax Codes forSales and Purchases.


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Customizing Withholding Tax Keys

See withholding tax key.

SAP delivers required withholding tax keys for Country Version Indonesia, and the associatedreporting form is assigned to each key. The withholding tax represents the article number and theitem number of the withholding tax certificate form (Bukti potong).

In the activity listed below, you define the withholding tax keys and assign the last four digits ofthe form in the NatTaxCode (Nation Tax Code) field. This ensures proper reporting in the forms.This ensures proper reporting in the forms.

Example

The withholding tax keys 2301-2306 and 2601-2613 are assigned to NatTaxCode 3306 and3308 respectively.

ActivitiesTo maintain withholding tax keys, in Customizing for Financial Accounting, choose FinancialAccounting Global Settings Withholding Tax Extended Withholding Tax Basic SettingsDefine Withholding Tax Keys.


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Customizing Additional Data for Company CodeIn Customizing for Financial Accounting, choose Financial Accounting Global Settings GlobalParameters for Company Code Enter Global Parameters Additional Data, and make entriesin the following fields:

Tax number ID (NPWP)

Enter your company’s NPWP number [External]. Enter the 15-digit number without anyspaces or periods.

Signer of the tax invoice

Enter the first and last name of the person authorized to sign tax invoices for yourcompany, a comma, and the person’s job title. For example, enter Rose Crudo,Accounting Manager. You can enter up to 30 characters, including spaces.

Tax registration date

Enter the date as of which your company is registered with the tax office. Enter the date inthe format DD-MM-YYYY.

Note that you need to enter this information on business-place [Page 16] level if you carry outdecentralized reporting.


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Customizing Business PlacesUseIn Indonesia, if companies report their taxes on a decentralized basis, then each of their branchesis considered a separate tax entity and is assigned an NPWP number [External] by the tax office.As such, each branch is responsible for issuing its own documents with its own serial numberrange, and must submit its own tax returns.

In the system, a company’s head office and each of its branches are represented by a businessplace. For more information about the business place concept, see Local Taxation [External].

If your company does not have any branches, or if you carry out centralizedreporting, then there is no need to establish business places in the system, sincedocument numbering and reporting are carried out on company-code level. The useof the business place is not mandatory in Indonesia, since centralized tax reportingis also possible.

ActivitiesIn Customizing for SAP NetWeaver, choose Set Countries Define Countries in mySAPSystems, and make sure that the vehicle country key for Indonesia is set to RI.

In Customizing for Cross-Application Components, set up business places as required bycompleting all the activities under General Application Functions Cross-Application DocumentNumbering Indonesia Business Place.

If you work with business places, you must maintain the additional company-codedata [Page 15] at the business-place level, in the Define Business Places activity.Enter the NPWP number in the Tax Number 1 field, the tax registration date in theTax Number 2 field, and the tax invoice signer and job title in the Signer of Tax Invfield.


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Customizing Exchange Rate TypesIn Customizing for SAP NetWeaver, choose General Settings Currencies Check ExchangeRate Types, and define a new exchange rate type for tax in Indonesia. Note that a singleexchange rate type can be used to calculate both value-added tax (VAT) and withholding tax.

On a weekly basis, you must then enter the exchange rate [Page 18] published by the tax office.


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Entering Exchange RatesUseIn Indonesia, you must use the exchange rate as published weekly by the tax office.

Procedure1. In Customizing for SAP NetWeaver, choose General Settings Currencies Enter

Exchange Rates.

2. Enter the exchange rate for the exchange rate type [Page 17] you defined.


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Customizing Tax-Invoice NumberingUseSee Tax Invoice Number [Page 27].

ActivitiesSet up tax-invoice numbering in Customizing for Cross-Application Components, by completingthe activities under General Application Functions Cross-Application Document NumberingIndonesia Document Numbering. If you issue and number your tax invoices at the business-place level, then you need to set up the business place [Page 16] functions.

Note that one tax entity usually uses only one number range, so invoices created inFinancial Accounting (FI) and Sales and Distribution (SD) can share the same taxinvoice number range if they both belong to the same document class.


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Customizing Tax-Invoice Printing (FI)

You print a tax invoice to issue to your customers along with the commercial invoice or creditmemo.

ActivitiesIn Customizing for Financial Accounting (FI), choose Financial Accounting Global SettingsCorrespondence

Create Report Variants for Correspondence

Create a variant for the Print Program: Document Extract (J_1HKORD) program with thePrint Control setting Output Using Adobe.

Assign Programs for Correspondence Types

Enter your company code, correspondence type SAPP1, and print program J_1HKORD.Assign a program variant as created in the previous step.

PDF- Based Forms Define Form Names for Correspondence Printing

Enter your company code, program J_1HKORD, and form ID_TAX_INVOICE_FI.

Country Version Indonesia enables you to print the contents of the tax invoice in thesample layout of form ID_TAX_INVOICE_FI. To use preprinted forms, you may need toadapt form ID_TAX_INVOICE_FI to fit your preprinted form, by choosing PDF-BasedForms Define Forms for Correspondence

.


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Customizing Conversion of Taxes at OfficialExchange RateUseIn Indonesia, when you enter a document in a foreign currency and it contains taxes, Indonesianlaw dictates that the taxes must be calculated in the local currency (IDR) using the exchange rateas published by the tax office (see Tax Invoices in Foreign Currency [Page 28]).

Activities1. In Customizing for Financial Accounting (FI), choose Financial Accounting Global Settings

Tax on Sales/Purchases Basic Settings Plants Abroad Activate Plants Abroad,and set the Plants Abroad Activated indicator.

3. In Customizing for SAP NetWeaver, choose General Settings Set Countries DefineCountries in mySAP Systems. Enter country currency IDR and the exchange rate type[Page 17] you defined for Indonesia.

4. Maintain the exchange rates [Page 18] for the currencies and dates as required.

5. In Customizing for FI, choose Financial Accounting Global Settings Global Parametersfor Company Code Enter Global Parameters. In the Crcy Transl. for Tax (ForeignCurrency Translation for Tax Items) field, enter 1 (Manual exchange rate entry possible).

For more information, see SAP Notes 730466 and 929772.


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Customizing Withholding Tax

You need to make the following Customizing settings to ensure that withholding tax data iscalculated and reported correctly. In Indonesia, you use extended withholding tax functions.

ActivitiesMake the following settings in Customizing for Financial Accounting (FI), by choosingFinancial Accounting Global Settings Withholding Tax Extended Withholding Tax

Calculation Withholding Tax Type Define Withholding Tax Type for Payment

In Indonesia, withholding taxes can be posted at the time of payment. To ensure that thecertificate numbering takes place when you post a document, do not make an entry intothe No Cert. Numbering field.

Calculation Withholding Tax Codes Define Withholding Tax Codes

Define the withholding tax codes required for your operations. For each withholding taxcode, specify the withholding tax rate and assign the appropriate withholding tax key.(SAP delivers required withholding tax keys as part of the country template.) Assign anincome type (see activity below) only to the withholding tax code to which you assignwithholding tax key 2306.

Calculation Withholding Tax Type Define Exchange Rate Type for Withholding TaxType

Assign the exchange rate type you defined for Indonesian tax purposes to yourwithholding tax types.

When you post an invoice in foreign currency, you have to report the net/gross incomeand the tax amount using the exchange rate as issued by the tax office.

Basic Settings Check Income Types

Define the income types required for your operations. The law in Indonesia specifies thetypes of income subject to withholding tax, for example, 01 for appraisal services.

Posting Certificate Numbering for Withholding Tax Assign Numbering Concept toCompany Code Country

We recommend that you use standard certificate numbering concept 2 (company codeand withholding tax type) or 3 (company code, business place, and withholding tax type).Based on the concept you choose, configure the other activities under CertificateNumbering for Withholding Tax.

Generic Withholding Tax Reporting

Make settings as required in the activities for the Generic Withholding Tax Reportingprogram.


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Note

SAP delivers the output group ID, used with process type STD. It reads withholdingtax items from all vendor documents, and it specifies that Data Medium ExchangeEngine (DMEE) format tree IDWTFILE_ID_01 (tree type WTRE) is to be used togenerate the flat DME file that is needed to later prepare the withholding tax return tosubmit to the tax office.

More InformationSettings for Extended Withholding Tax: Overview


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SD Tax-Related CustomizingYou make the following settings related to tax calculation and printing of tax invoices in Sales andDistribution (SD), as required:

Tax categories [Page 55]

Tax classifications [Page 56]

Pricing procedure [Page 57]

Tax-invoice printing [Page 58]


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Tax Invoices

In Indonesia, commercial invoices must be accompanied by a tax invoice (faktur pajak). The taxinvoice is a legal document that serves as proof that the seller submits sales tax (value-added tax(VAT) and, if applicable, sales tax on luxury goods) to the tax office, and it later serves as thebasis for VAT reporting. Its primary purpose is to display tax information, whereas the commercialinvoice contains more detailed information on, for example, the quantity of goods sold.

Primarily, companies issue and receive a standard tax invoice (faktur pajak standar), which mustaccompany a commercial invoice if you sell goods and services to registered tax entities. Thelayout and numbering of the standard tax invoice are defined by the tax office, and it must containthe following information:

Name, address, and tax number ID of the seller

Name, address, and tax number ID of the buyer

Type of goods or service, quantity, sales prices or compensation, and any discounts

VAT that is due

Sales tax on luxury goods that is due (if applicable)

Tax invoice number and date of issuance of the tax invoice

Name, position, and signature of the person authorized to sign the invoice

If you sell goods and services to end consumers or entities without a tax registration number,then you issue a simple tax invoice (faktur pajak sederhana). In most cases, it is enough to issuea commercial invoice. Its layout is not prescribed by the tax office, and it does not have to benumbered like the standard tax invoice. Note that in the case of the simple tax invoice, the buyercannot use the simple tax invoice to reduce its tax liability, but the seller must include it in its VATreporting.

Since simple tax invoices do not need a tax invoice number, you need to use a differentdocument type for creating simple tax invoices. Do not activate tax invoice numbering for this newdocument type.

Certain documents issued by government bodies have the same status as standard tax invoices,and a separate tax invoice does not need to be issued. This type of document falls under thecategory of special tax invoice. There are two categories:

Import declarations accompanied by tax payment slips or tax collection slips issued bycustoms, and export declarations (PIB)

Commercial invoices issued by telephone or electric companies (faktur pajak khusus)

FeaturesWhen you create an invoice in Financial Accounting (FI) and Sales and Distribution (SD), CountryVersion Indonesia automatically generates a standard tax invoice with its own document number,containing all of the legally required information above. The system also generates tax invoiceswhen you enter credit memos and down payments.


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The tax invoice differentiates between the two types of sales tax, VAT and sales tax on luxurygoods. Since the luxury tax is dependent on the material, one invoice may contain several ratesof luxury tax. The system enables you to print up to four lines of summed taxes per luxury tax rateon each tax invoice. If there are more than four different luxury tax rates in one invoice, the fourthline contains the average rate and the sum (for the base amount and tax amount) for theremaining luxury tax rates.

If the related document is posted in a foreign currency, the system includes this amount on thetax invoice, as well as the amount in local currency following the exchange rate requirement ofthe tax office.

If you reverse a document, the system creates a reversal document and copies the tax invoicenumber to the reversal document. The system reports the original tax invoice as a reversed taxinvoice.

ActivitiesYour day-to-day activities include:

Printing out standard tax invoices from Financial Accounting and Sales and Distribution

Recording incoming tax invoices in Accounts Payable and Logistics Invoice Verification

Each month, you are required to submit a VAT return to the tax office.


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Tax Invoice NumberDefinitionA unique number assigned to each standard tax invoice [External].

UseAccording to the Indonesian tax office, each standard tax invoice must have a tax invoicenumber. When the system generates a standard tax invoice, it automatically assigns it a numberthat complies with the format and requirements as defined by the tax office, and stores it in theReference (Reference Document Number, BKPF-XBLNR) field of the corresponding documentheader (see Customizing Tax-Invoice Numbering [Page 19]).

StructureThe tax invoice number consists of the following components:

TTS.BBB-YY.NNNNNNNN

Where:

Component Description

TT Business transaction code as defined by thetax office

S Status code for the tax invoice, which caneither be 0 for the original tax invoice, or 1 forthe replacement tax invoice. Note that thesystem only generates 0 for the status code.

BBB Branch code defined by the company asdeclared to the tax office

YY Calendar year of the tax invoice date

NNNNNNNN Sequential number generated by the system

010.000-07.00000001

Note that the system does not store the dash and the periods in the system, but it prints them onthe tax invoice and displays them in the VAT report.

IntegrationWhen you print tax invoices or prepare the monthly VAT return, the system includes the taxinvoice number.


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Tax Invoices in Foreign CurrencyUseIn Indonesia, when you post any document that generates a tax invoice, the tax amount and taxbase amount have to be calculated using the exchange rate issued by the tax office (and not theusual document exchange rate). Country Version Indonesia does this automatically.

PrerequisitesMake the required Customizing settings [Page 21].

ActivitiesYou must maintain the exchange rate [Page 18] on a weekly basis.

See also:

Several other countries have this same requirement. The following information refers to Hungaryand its currency, forints (HUF), but the same concepts apply to Indonesia:

Conversion of Taxes at Official Exchange Rate [External]

Displaying Taxes at the Official Exchange Rate [External]

Example: Conversion of Taxes at Official Exchange Rate [External]


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Tax ReturnsUseIn Indonesia, companies are required to file value-added tax (VAT) and withholding tax returns ona monthly basis. Companies that are classified as large taxpayers, publicly listed companies, orforeign companies are required to file their taxes electronically, whereas other companies cansubmit the returns on paper.

IntegrationCountry Version Indonesia provides the data required in the tax returns. You run the respectiveprograms (VAT Return [Page 30], Withholding Tax Return [External]) to create a data mediumexchange (DME) file. After you create the DME file, you upload it to eSPT, a special softwareapplication provided by the Indonesian government, which you must use to produce the final taxreturn (electronic file or paper version).

If your company has several branches (represented as business places in thesystem), they are considered separate tax entities and each branch is required tofile its own tax returns; this is referred to as decentralized reporting. If you do nothave any branches or you carry out centralized reporting, then you submit a singlereturn for your whole company. For more information, see Customizing BusinessPlaces [Page 16].


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VAT ReturnUseIn Indonesia, companies are required to file a value-added tax (VAT) return on a monthly basis.

The VAT return contains detailed information on each transaction that involves a taxable supplyof goods, based on documents posted in the system that contain tax. It reports on tax invoices[External] as follows:

Standard tax invoices you issue and receive, including sales tax on luxury goods asapplicable

Simple tax invoices you issue

Special tax invoices you receive

PrerequisitesReported documents must be categorized into document codes defined by the tax office. Toensure this, you must create document classes and assign them to document types, as describedin the IMG documentation for the corresponding tax-invoice numbering activities [Page 19].

The system creates the data medium exchange (DME) file using the Data Medium ExchangeEngine format tree ID_PPN. Refer to the format-tree documentation for the prerequisites for usingthe format tree. These requirements are dependent on the format as defined by the tax office. Toview the format-tree documentation, call transaction DMEE, select tree type UMS1 and formattree ID_PPN, choose Display, and choose the Information button next to the Documentation field.

FeaturesCountry Version Indonesia enables you to generate the DME file used to create the VAT return,based on documents containing taxes that have been entered in the system, in the formatrequired by the tax office.

The report differentiates between VAT and luxury tax by means of the account keys MWS forVAT and LUX for luxury tax, as defined in the tax calculation procedure [Page 12] delivered forIndonesia, TAXID.

The report shows reversed outgoing documents as a single line with the original reverseddocument and a value of zero (this differs from the standard report, which normally includes twolines – one for the reversed document and one for the reversal document generated when youreverse the original document, each with the corresponding tax base and output tax amounts).The report does not include incoming documents you have reversed.

Activities1. On the SAP Easy Access screen, choose Accounting Financial Accounting General

Ledger Reporting Tax Reports General Advance Return for Tax onSales/Purchases Advance Return for Tax on Sales/Purchases.

2. Enter the selection criteria for the documents you want to be reported. Bear in mind that ifyou have activated the Plants Abroad function (see Customizing for Conversion of Taxes atOfficial Exchange Rate [Page 21]), then under Further Selections, set the Nat.Crcy Insteadof Local Crcy indicator, and enter ID in the Tax Return Country field.

3. Under Posting Parameters:


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a. Set the Create DME File indicator.

b. Select format tree ID_PPN.

c. Enter a file name for the DME file the report generates.

d. Choose Enter.

A pushbutton appears beneath the format tree.

e. Choose Add. Parameters.

You can additionally specify a reporting year, reporting period, and correctionnumber as applicable. These fields do not represent selection criteria, but theycontain information written to the DME file. If you do not enter any additionalparameters, the report uses the year and month of the tax invoices. For example,you enter a reporting year and period if you submit the VAT return for a month thatdiffers from the date of the tax invoices it reports on (in the case of VAT reporting,you can report tax invoices up to three months later, for example, when preparing atax return for April, you can report documents that were posted in January,February, or March) or if you select documents that are from different months. In theNumber of Correction field, you can enter the number of the correction file youcreate for a tax return you have already submitted to the tax office.

In normal cases, you run the report to report on tax invoices from the previousmonth, and the system automatically fills this information in the DME file.

4. Choose Execute.

The system saves the DME file to the application server.

5. On the SAP Easy Access screen, choose Accounting Financial Accounting GeneralLedger Reporting EC Sales List General Payment Medium International – LoadData Medium Exchange File to Disk and download the DME file to the local hard discwhere you have installed the eSPT software.

6. Run the eSPT software and import the file.

7. Follow the documentation of eSPT to generate the VAT tax return.


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Withholding Tax Return

In Indonesia, you are required to file a withholding tax return on a monthly basis. The systemenables you to report income tax that you withhold from vendors who provide you with a service,in accordance with articles 23 and 26 of Indonesian income tax law, PPH 23 and PPH 26. Itincludes all necessary data in a data medium exchange (DME) file, which you then processfurther with the eSPT software provided by the Indonesian government.

PrerequisitesYou have completed the Customizing activities for withholding tax.

FeaturesWhen the program generates the DME file, it fulfills the following Indonesian requirements:

Selects all vendor documents that contain withholding tax

Reports the withholding tax for documents in foreign currency according to the exchangerate as issued by the tax office

Creates a single record in the output file for each document, including documents thatcontain more than one withholding tax item

ActivitiesTo prepare your monthly withholding tax return, you run the Generic Withholding Tax Reportingprogram.


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Generic Withholding Tax Reporting

You use the Generic Withholding Tax Reporting program to generate a:

Data medium exchange (DME) file for reporting withheld taxes, in the layout required bythe tax office

Withholding certificate number for documents with withholding tax due at the time ofinvoicing

After you create the DME file, you process it with eSPT, a special software application providedby the Indonesian government.

PrerequisitesYou have made the required Customizing settings.

Activities1. On the SAP Easy Access screen, choose Financial Accounting Accounts Payable

Withholding Tax General Generic Withholding Tax Reporting.

2. Fill out the Output Groups and Mandatory Selections group boxes.

Specify process type STD, output group ID, country key ID, and a reporting period.

3. Choose Enter.

A country-specific selection appears, where you can enter a correction as required.

4. If you want to restrict the selection of withholding tax items, fill out the General Selectionsand Further Selections group boxes.

5. Under Output Control and Lists, set the Rev. Items Sep. (List Reversed Items Separately)indicator.

6. Under Files, activate Create File and enter a file name.

7. Under Numbering and Updating, deactivate the Test Run indicator and activate theNumber Certificates indicator.

Note

The certificate number has the format as illustrated by this example:000003/PPH23/IX/2005. The first part (six digits) is a sequential number that the systemgenerates according to your Customizing settings, and the program manually adds theremainder of the certificate number. The system stores only the 6-digit number in theWITH_ITEM table.

End of the note.

8. Choose Execute.


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The system saves the DME file either to the application server or to the local hard diskbased on your settings. If the DME file is saved to your application server, then run thePayment Medium International - Load Data Medium Exchange File to Disk (RFASLDPC)program to download the DME file to the local hard disk where you have installed theeSPT software.

To do this, on the SAP Easy Access screen, choose Accounting Financial AccountingGeneral Ledger Reporting EC Sales List General Payment Medium International

- Load Data Medium Exchange File to Disk.

9. Run the eSPT software and import the file.

10. Follow the documentation of eSPT to generate the withholding tax return (PPH Masa)and print withholding tax certificates for your vendors (Bukti potong).

More InformationGeneric Withholding Tax Reporting


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General Ledger Accounting (FI-GL)PurposeThe General Ledger Accounting (FI-GL) component covers the most important laws and businesspractices specific to Indonesia. The following documentation describes these aspects of thecomponent. For generic information about FI-GL, see General Ledger Accounting (FI-GL)[External].

FeaturesCustomizingMake the Customizing settings as described in the following section.

Statutory ReportsYou can prepare the cash flow statement using the direct method, in the format prescribed bylaw.


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Customizing for Cash Flow StatementsUseYou need to make these settings to enable the system to create the cash flow statement asrequired in Indonesia. The Indonesian solution uses part of the cash flow statement solution thatwas developed for Russia, which is why Russia is listed in the menu paths below and referencedin the IMG documentation. But note that only the concept of offsetting accounts is used toprepare the cash flow statement in Indonesia; the automatic offsetting of every posting inFinancial Accounting (FI) is not required by law as it is in Russia.

ActivitiesThe Cash Flow Statement [Page 39] report can automatically offset most document items, butadditional configuration may be required to offset more complex postings. You can define theserules, as required, in Customizing for FI, by choosing Financial Accounting (New) GeneralLedger Accounting (New) Periodic Processing Document Russia Automatic OffsettingAccount Determination

Line Item Sorting

Define Sequence for Sorting line Items by G/L Account Number

Define Preferred and Disallowed Pairs of G/L Accounts

BAdI: Automatic Offsetting Account Determination

You must define a cash flow statement version, in Customizing for FI, by choosing FinancialAccounting (New) General Ledger Accounting (New) Periodic Processing DocumentRussia Financial Statements Define Cash Flow Statement Versions.

SAP delivers a sample cash flow statement version based on the INT chart ofaccounts, ID01, which you can adjust to your company’s needs. For moreinformation, refer to the documentation for Business Configuration Set (BC Set)CSC_ID_CASH_FLOW. For more information on using BC Sets, see BusinessConfiguration Sets (BC-CUS) [External].


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Offsetting Account DeterminationUseThe process of determining offsetting accounts is not legally required in Indonesia, but it is themethod by which the system prepares the cash flow statement using the direct method. Offsettingmeans that in accounting documents that are relevant to the Indonesian cash flow statement,each debit posting is matched to exactly one credit posting, and vice versa.

ExampleYou enter the following vendor invoice:

Account Debit Credit

Raw materialsService Vendor

300200

500

By offsetting, the system breaks down the credit item to create pairs of debits and credits asfollows:


Raw materialsService Vendor Vendor

300200

300200

You enter another vendor invoice:


Raw materialsService Vendor

400300

700

The system offsets this posting as follows:


Raw materialsService Vendor Vendor

400300

400300

Finally, you pay your vendor, which results in the following posting:


Vendor Bank

1,2001,200

In the case of the payment, the result of offsetting is the same as the original FinancialAccounting (FI) document since the debit and credit entries already match exactly.

This method of offsetting enables the system to prepare a cash flow statement using the directmethod, since it provides an exact path to each debit and credit posted for each relevant account.


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The above example is fairly simple, since you only divide one debit between two credits for eachof the invoices, and there is exactly one payment to cover these two invoices. The system alsoprocesses complex accounting documents that contain multiple debits and multiple credits.


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Cash Flow StatementUseYou use this report to create a cash flow statement using the direct method, as required inIndonesia. Publicly-listed companies must submit the cash flow statement every three months tothe Capital Market Supervisory Agency; they submit it as part of a reporting package that alsoincludes the balance sheet and profit and loss statement.

PrerequisitesYou have made the required Customizing settings [Page 36].

Activities8. Call Transaction J3RFF4 to run the Cash Flow Statement report.

9. Enter the following general selection criteria: company code, statement version, fiscal year,and reporting periods.

10. Under Other Settings, set the Determine Offsetting Accounts and Save Offsetting Accountsindicators.

Offsetting means that the system matches the debit and credit entries for each documentitem (see Offsetting Account Determination [Page 37]).

11. Under Header and Footer Texts, enter ID_CASH_FLOW_HEADER as the header text andID_CASH_FLOW_FOOTER as the footer text.

12. Choose Execute.

13. Display the application log.

If items could not be offset automatically, they are listed in the log.

14. If certain documents cannot be offset automatically, then you run the Determination ofOffsetting Accounts [Page 40] report to offset them manually.

15. If necessary, run the Cash Flow Statement report again.


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Determination of Offsetting AccountsUseYou run this report in conjunction with the Cash Flow Statement [Page 39] report in order todetermine offsetting accounts manually. In most cases, you only run it if the Cash Flow Statementreport does not automatically offset all postings. But you can also run this report before you runthe Cash Flow Statement report, to offset the postings in advance.


Activities16. Call Transaction J3RKKRS.

17. Enter your company code and select the accounting documents.

18. If you run the report before you run the Cash Flow Statement report, set the Select AllDocuments indicator. Otherwise do not set this indicator.

19. Set the Determine Offsetting Accounts indicator.

20. Choose Execute.

The report lists documents that cannot be set off automatically.

21. You offset these documents manually, following the dialog that the system provides.


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Accounts Payable (FI-AP)PurposeThe Accounts Payable (FI-AP) component covers the most important laws and businesspractices specific to Indonesia. The following documentation describes these aspects of thecomponent. For generic information about FI-AP, see Accounts Receivable and AccountsPayable Overview [External].

FeaturesMaster DataMaintain your vendor master data as described.

Business TransactionsCountry Version Indonesia comes with special processes for entering vendor invoices and issuingwithholding tax certificates to your vendors.


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Maintaining Vendor Master DataUseThe central store of information about a vendor. For generic information about the vendor master,see Vendor Master Data [External].

ProcedureTo access the vendor master, on the SAP Easy Access screen, choose Accounting FinancialAccounting Accounts Payable Master Records ….

In Indonesia, you maintain your master data following the standard procedure. In addition, underGeneral Data, on the Control screen, you enter your vendor’s NPWP number [External] in the TaxNumber 1 field. Enter the 15-digit number without any spaces or periods.


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Entering Vendor Down Payments (FI-AP)UseSee Down Payments [External].

ProcedureIn Indonesia, you enter down payments for vendors as follows:

22. Create a down payment request if required.

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsPayable Document Entry Down Payment Request.

23. Enter the down payment (similarly to how you enter the vendor invoice in the next step).

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsPayable Document Entry Down Payment Down Payment.

24. Enter the final invoice [Page 44].

25. Clear the down payment against the invoice.

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsPayable Document Entry Down Payment Clearing.

Choose Process Down Pmnts.

The system clears the down payment against the invoice.


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Entering Vendor InvoicesUseIn Indonesia, you enter a vendor invoice following the standard procedure [External] and, inaddition, you enter the tax invoice number.

Procedure26. On the SAP Easy Access screen, choose Accounting Financial Accounting Accounts

Payable Document Entry Invoice.

27. Enter the header data as required, including the following information on the Basic Datatab:

Tax invoice number

Enter the tax invoice number in the Reference field. In the case of simple or specialtax invoices, where you only receive a commercial invoice, enter the regular invoicenumber in this field. (See Tax Invoices [External].)

Business place

If you use the business place [Page 16] functions, enter your business place in theBus.Place/Sectn field.

28. Enter the other data and save the invoice.

See also:

Tax Invoices in Foreign Currency [Page 28]


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Withholding Tax CertificatesUseYou issue withholding tax certificates to your vendors as proof to them that you have withheld taxon their behalf.

PrerequisitesYou have completed the required Customizing activities [External].

ActivitiesTo create withholding tax certificates, you run the Generic Withholding Tax Reporting [External]program.


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Accounts Receivable (FI-AR)PurposeThe Accounts Receivable (FI-AR) component covers the most important laws and businesspractices specific to Indonesia. The following documentation describes these aspects of thecomponent. For generic information about FI-AR, see Accounts Receivable and AccountsPayable: Overview [External].

FeaturesMaster DataMaintain your customer master data as described.

Business TransactionsCountry Version Indonesia comes with special processes for entering customer invoices, creditmemos, and down payments, and for printing tax invoices.


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Maintaining Customer Master DataUseThe central store of information about a customer. For generic information about the customermaster, see Customer Master Data [External].

ProcedureTo access the customer master, on the SAP Easy Access screen, choose AccountingFinancial Accounting Accounts Receivable Master Records Maintain Centrally ….

In Indonesia, you maintain your master data following the standard procedure. In addition to this:

On the General Data screen, on the Control Data tab, you enter your customer’s NPWPnumber [External] in the Tax Number 1 field. Enter the 15-digit number without any spacesor periods.

On the Sales Area Data screen, on the Billing Documents tab, you specify your customer’stax classification [External].


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Tax-Invoice Printing (FI)UseOnce you have entered an invoice, credit memo, or down payment in the system, you can printout the corresponding tax invoice [External] using the generic correspondence [External]functions. Companies print out three copies: one each for the buyer, seller, and the tax office, incase it is required for auditing purposes.

Companies usually use preprinted forms. Country Version Indonesia includes a sample form thatenables you to print out the data required on the tax invoice. For information on how to adapt theform to fit preprinted forms, see Prerequisites below.

PrerequisitesYou have made the required Customizing settings [External].

ActivitiesYou request [External] and print [External] correspondence from the invoice, credit memo, ordown payment using the generic functions.


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Entering Customer Down Payments (FI-AR)UseSee Down Payments [External].

ProcedureIn Indonesia, you enter down payments for customers as follows:

29. Enter a down payment request if required.

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsReceivable Document Entry Down Payment Request.

The down payment request does not generate a tax invoice, so ensure that the documenttype you use to generate a down payment request is not configured to generate adocument number.

30. Enter the down payment (similarly to how you enter the customer invoice, in the next step).

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsReceivable Document Entry Down Payment Down Payment.

The system automatically generates the corresponding tax invoice (tax invoice 1).

31. Enter the final invoice [Page 50].

The system automatically generates the corresponding tax invoice (tax invoice 2).

32. Clear the down payment against the invoice.

On the SAP Easy Access screen, choose Accounting Financial Accounting AccountsReceivable Document Entry Down Payment Clearing.

Choose Process Down Pmnts.

The system clears the down payment against the invoice.

(Note that the process in FI differs from the process in SD [Page 61], where the systemautomatically subtracts the amount of the down payment from the final invoice and creates a taxinvoice minus the amount of the down payment.)


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Entering Customer InvoicesUseIn Indonesia, when you enter a customer invoice in Accounts Receivable (FI-AR), you follow thestandard procedure [External] and, in addition, you enter certain tax-related information.


Receivable Document Entry Invoice.

34. Enter the header data as required, including:

Business place


Item description

Enter an appropriate description for the invoice item in the Text field, at item level.This is what the system prints on the tax invoice as the goods or servicesdescription. (In Sales and Distribution, the system takes it directly from the materialmaster record.)


The system assigns the document a tax invoice number, which it enters in the Referencefield. If you specified a business place, the system enters the business place in each lineitem.

ResultYou can now print the invoice and the related tax invoice [Page 48] for the customer.

See also:Tax Invoices in Foreign Currency [Page 28]


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Entering Credit MemosUseIn Indonesia, when you enter a credit memo in Accounts Receivable (FI-AR), you follow thestandard procedure [External] and, in addition, you enter certain tax-related information.


Receivable Document Entry Credit Memo.

37. Enter the header data as required, including:

Business place


Tax invoice number of reference document

Enter the tax invoice number of the document you are creating the credit memo inreference to, in the Reference field.

Item description

Enter an appropriate description for the invoice item in the Text field, at item level.This is what the system prints on the tax invoice as the goods or servicesdescription. (In Sales and Distribution, the system takes it directly from the materialmaster record.)

38. Enter the other data and save the credit memo.

ResultYou can now print the credit memo and the related credit tax invoice [External] for the customer.

See also:Tax Invoices in Foreign Currency [Page 28]


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Reversing DocumentsProcedureTo reverse a business document for which the system generated a tax invoice [External], proceedas follows:

39. Reverse the document following the standard procedure.

The system automatically copies the related tax invoice number to the reversal document,in the Reference field.

40. Create a new document.

The system automatically generates a new tax invoice with a new tax number.

ResultWhen you carry out your VAT reporting [External], the system automatically reports the first taxinvoice as reversed (with a tax amount and base amount of zero) and the second tax invoice withthe correct amounts.


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Sales and Distribution (SD)PurposeThe Sales and Distribution (SD) component covers the most important laws and businesspractices specific to Indonesia. The following documentation describes these aspects of thecomponent. For generic information about SD, see Sales and Distribution (SD) [External].

FeaturesCountry-Specific FunctionsCountry Version Indonesia enables you to handle sales transactions so that they are taxed anddocumented according to Indonesian requirements. That means that in the basic sales process,the system automatically creates tax invoices for all appropriate transactions and assigns them tothe appropriate business place (if used). And you can print out copies of tax invoices for yourcustomers.

Country TemplateThe country template for Indonesia comes with a sample form for printing tax invoices.


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SD Tax-Related CustomizingYou make the following settings related to tax calculation and printing of tax invoices in Sales andDistribution (SD), as required:

Tax categories [Page 55]

Tax classifications [Page 56]

Pricing procedure [Page 57]

Tax-invoice printing [Page 58]


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Customizing Tax CategoriesUseThe tax category triggers calculation of the appropriate taxes. In Indonesia, if you do not sell anygoods that are subject to luxury tax, then you can use tax category MWST. If more than one taxtype is included in single document, which is the case when luxury tax is involved, then you needto use tax category MW01.

ActivitiesIn Customizing for Sales and Distribution (SD), choose Basic Functions Taxes Define TaxDetermination Rules. For Indonesia, the tax category is set to MW01 (which includes calculationof luxury tax). If you do not need to calculate luxury tax, then we recommend that you change thetax category to MWST.

If you specify tax category MW01, then you must also:

Define tax classifications [Page 56] per tax category

Adjust the pricing procedure [Page 57]


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Customizing Tax ClassificationsUseIf you use tax category MW01 because you need the system to calculate luxury tax (seeCustomizing Tax Categories [Page 55]), then you need to define appropriate tax classifications[External] that you then specify in your customer and material master records.

If you use tax category MWST, then you do not need to make the settings below.

ActivitiesIn Customizing for Sales and Distribution (SD), choose Basic Functions Taxes Define TaxRelevancy of Master Records. For tax category MW01, define possible tax classifications for bothcustomers and materials.

The following sample settings are delivered for tax category MW01:

Customer Taxes

Tax Category Name Tax Classification Name

MW01 Tax Trigger 0 Tax Exempt

MW01 Tax Trigger 1 Liable for Taxes

Material Taxes

Tax Category Name Tax Classification Name

MW01 Tax Trigger 0 No tax

MW01 Tax Trigger 1 Full tax (VAT only)

MW01 Tax Trigger A VAT and luxury tax 1

MW01 Tax Trigger B VAT and luxury tax 2

Maintaining Condition RecordsIf you use tax classification MW01, note that you must explicitly select tax classification MW01.Normally the system assumes that the name of the tax classification is the same as the name ofthe tax condition type (for example, MWST = MWST), but in this case, you maintain conditionrecords for record type MWST and tax classification MW01.


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Customizing the Pricing ProcedureUseSee Pricing Procedures [External].

Country Version Indonesia uses the standard pricing procedure RVAA01. If you do not sell goodssubject to luxury tax, then you can use the procedure as it is delivered. It calculates taxes in thetax category MWST (see Customizing Tax Categories [Page 55]).

If, however, you sell goods that are subject to luxury tax, then you must use tax category MW01and adjust the pricing procedure as described below.

ActivitiesIn Customizing for Sales and Distribution (SD), choose Basic Functions Pricing PricingControl Define and Assign Pricing Procedures Maintain Pricing Procedures.

As required, make the following changes for condition types related to taxes:

Step Count Condition Type Print Reqt CalType BasTy AccKey

…

914 0 MW01 Tax Trigger

915 0 MWST Output Tax S 10 16 MWS

916 0 MWID Luxury Tax(ID)

S 10 16 LUX

919 0 DIFF Rounding Off 13 16 4 ERS

…


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Customizing Tax-Invoice Printing (SD)UseYou print a tax invoice to issue to your customers along with the commercial invoice.

ActivitiesEnsure that you have set up tax-invoice numbering [Page 19] and maintained additionalcompany-code data [Page 15] (also required when printing from Financial Accounting).

In addition, set up the output control so that you can print the tax invoices from billing documents.Country Version Indonesia comes with an output type for tax invoices in Sales and Distribution(SD), J1ID. This output type is assigned to the print program RLB_INVOICE and the Smart FormID_TAX_INVOICE. You can check and change the Customizing settings in Customizing for SD,by choosing Basic Functions Output Control Output Determination Output DeterminationUsing the Condition Technique Maintain Output Determination for Billing DocumentsMaintain Output Types.

Country Version Indonesia enables you to print the content of the tax invoice in thesample layout of Smart Form ID_TAX_INVOICE. To use preprinted forms, you mayneed to adapt form ID_TAX_INVOICE to fit your preprinted form, by following theabove path and instead choosing Output Determination Process Output andForms Define Forms.

If you enter tax-relevant documents in foreign currency and have configured [Page 21] yoursystem to cover the tax-calculation requirement, before you print the tax invoice, you must firsttransfer the billing document to Accounts Receivable (FI-AR) (see Integration with Accounting[External]). To ensure the transfer to accounting, in your output determination procedure, enterrequirement 62 for condition type J1ID, in Customizing for SD, by choosing Basic FunctionsOutput Control Output Determination Output Determination Using the Condition Technique

Maintain Output Determination for Billing Documents Maintain Output DeterminationProcedure.


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Tax-Invoice Printing (SD)UseOnce you have entered an invoice, credit memo, or down payment, you can print out thecorresponding tax invoice [External] using the generic output [External] functions. Companiesprint out three copies: one each for the buyer, seller, and the tax office, in case it is required forauditing purposes.

Companies usually use preprinted forms. Country Version Indonesia includes a sample form thatenables you to print out the data required on the tax invoice. For information on how to adapt theform to fit preprinted forms, see Prerequisites below.


ActivitiesWhen you create a billing document (invoice or credit memo) or down payment, the systemautomatically creates an accounting document and you can print out the related tax invoice fromSD. To do so, request output of the type J1ID. For more information, see Output Processing[External].

If you post documents in foreign currency and have configured [Page 21] yoursystem to cover the tax-calculation requirement, then you must first release thedocument to Financial Accounting (FI) before printing the tax invoice. You canprevent printing before the document is released by, for example, specifyingrequirement 62 (see Customizing Tax-Invoice Printing (SD) [Page 58]).


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Entering Credit MemosIn Indonesia, you enter a credit memo following the standard procedure [External]. Note that youmust create a credit memo with reference to a billing document, and the system thenautomatically enters the related billing document’s tax invoice number in the credit memo. (SeeTax Invoices [External].)


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Entering Down Payments (SD)UseIn Indonesia, any down payments you receive from customers must be reflected in the tax invoicethat is generated for the final invoice. The down payment needs to be shown on the invoice toreduce the tax base. When you create the invoice, the system clears the down payment againstthe invoice and then prints this on the tax invoice in the subtotal line “minus down paymentreceived.”

Procedure41. Enter a down payment request in Sales and Distribution (SD) following the standard

procedure [External].

42. Enter the down payment.

The system automatically generates a tax invoice for that amount.

43. Enter the final invoice.

The system automatically calculates the difference between the invoice and the downpayment, and generates a tax invoice for that amount.

ResultYou can now print the down payment receipt and the related tax invoice for the customer.

See also:Down Payments for Sales Orders [External]


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Reversing DocumentsProcedureTo reverse a business document for which the system generated a tax invoice [External], proceedas follows:

44. Reverse the document following the standard procedure.

The system automatically copies the related tax invoice number to the reversal document,in the Reference field.

45. Create a new document.

The system automatically generates a new tax invoice with a new tax number.

ResultWhen you carry out your VAT reporting [External], the system automatically reports the first taxinvoice as reversed (with a tax amount and base amount of zero) and the second tax invoice withthe correct amounts.


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Materials Management (MM)PurposeThe Materials Management (MM) component covers the most important laws and businesspractices specific to Indonesia. The following documentation describes these aspects of thecomponent.

FeaturesWhen you maintain your material master records, you can specify a tax classification for yourmaterials, and when you post vendor invoices, you can record the tax invoice number that isneeded later for reporting.


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Maintaining Material Master DataUseThe central store of information about a material. For generic information about the materialmaster, see Material Master (LO-MD-MM) [External].

ProcedureTo access the material master, on the SAP Easy Access screen, choose Logistics MaterialsManagement Material Master Material ….

In Indonesia, you maintain your master data following the standard procedure. In addition, on theSales: Sales Org. 1 tab, under Tax Data, you specify the material’s tax classification [External].


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Entering Vendor InvoicesUseIn Indonesia, you enter a vendor invoice following the standard procedure and, in addition, youenter certain tax-related information.

Procedure46. On the SAP Easy Access screen, choose Logistics Materials Management Logistics

Invoice Verification Document Entry Enter Invoice.

47. Enter the header data as required, including the following information on the Basic Datatab:

Tax invoice number

Enter the tax invoice number in the Reference field. In the case of simple or specialtax invoices, where you only receive a commercial invoice, enter the regular invoicenumber in this field. (See Tax Invoices [External].)

Business place

If you use the business place functions, enter your business place in theBus.Place/Sectn field.


See also:

Tax Invoices in Foreign Currency [Page 28]