SAP供应商主数据的维护-印度TDS

1. 概念介绍：
• TDS（Tax Deducted at Source）：是印度特有的一种代扣所得税的方式。
• PAN（Permanent Account Number): 永久账户代码。

2. 背景介绍：
Buyer to collect TDS @0.1% if seller has provided PAN else TDS to be deducted @5% as per section 206CAA. The legal change will be valid as of July 1st, 2021.
TDS to be deducted by the buyer @0.1% rate on purchase of goods if-
• The buyer’s previous year turnover has exceeded 10 Crore INR
• Invoice purchase value or aggregate of such purchase value exceeds 50 lacs
• TDS to be deducted at the time of invoice or payment whichever is earlier

3.数据维护：
1）PAN number(table J_1IMOVEND)
在供应商主数据的CIN master maintenance里维护PAN number，如果维护了PAN number，在发票购买价值超过50万卢比的时候只需要缴纳0.1%的TDS，不然就需要缴纳5%的TDS。

2）TDS tax code (table LFBW)
以下数据维护在供应商主数据的公司代码视图：
4Q: Post Invoice
5Q: Advance payment (always keep as blank, only can be clicked if need to post advance payment)

3）Exemption threshold在4Q下面需要维护50万卢比，且需要每年都review一下，看是否有新增的供应商 (table FIWTIN_TAN_EXEM)