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Withholding calculation example:

Supplier 000001/01	Invoice	Installment (single)	Payment date	Withholding value
	0001	S/.500	15-Mar-2012	No withholding since 500 < 700.
	0002	S/.400	25-Mar-2012	Considering the value of this invoice, there is not withholding, but considering the payments in the period: Invoice 0001 + invoice 0002 = 500 + 400 = 900 > 700. Thus, the value to withhold is 400 x 6% = 24.

Supplier 000001/01

Invoice

Installment (single)

Payment date

Withholding value

0001

S/.350

Single payment in 15-Mar-2012

Individually, for each invoice, there is no withholding. However, considering the payment total: 350 + 550 = 900 > 700.

Thus, the amount to withhold is: 900 * 6% = 54.

0002

S/.550

Supplier 000001/01	Invoice	Installments	Payment date	Withholding value
	0001	S/.350	Payment of the S/.350 installment	Individually, for each invoice, there is no withholding. However, considering the invoice total: 350 + 600 + 550 = 1500 > 700. Thus, the amount to withhold is: 350 * 6% = 21.
		S/.600
		S/.550

Supplier 000001/01	Documents	Installment (single)	Payment date	Withholding value
	0001 (invoice)	S/.600	15-Mar-2012	No withholding since 600 < 700.
	0002 (debit note referring to invoice 0001)	S/.150	25-Mar-2012	Considering the debit note value only, there is no withholding, but considering the original invoice: Invoice 0001 + DN 0002 = 600 + 150 = 750 > 700. Thus, the value to withhold is 150 x 6% = 9.

Supplier 000001/01

Invoice

Installment (single)

Payment date

Withholding value

0001 (in dollars)

USD 500

03-Mar-2012 (Conversion rate Dollar = S/.3,5)

Converting the amount to currency 1 = USD500 x S/.3.5 = S/.1750 > S/.700.

Thus, the amount to withhold is: 1750 x 6% = 105.

Supplier 000001/01	Documents	Installment (single)	Payment date	Withholding value
Supplier 000001/01	0001 (invoice)	S/.800	Single payment in 15-Mar-2012	According to the invoice value, there would be withholding, however, considering the credit note: Invoice 0001 - CN0002 = 800 + 250 = 650 > 700. Thus, there is no IGV withholding.

In IGV Withholding System the following parameters are used:

MV_NRETIGV: indicates the payment receipts for which IGV withholding is not calculated.
MV_TITRET: defines the creation of bills payable for the tax withholdings generated in the payments made: .T. generates bills; .F. does not generate.

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Only the registered suppliers as 4th category income (field 4ª cat. Income = Yes of Suppliers Record) are selected to the import file.

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Configure the company as an withholding agent, changing the first position of the MV_AGENTE parameter to S.
Change the MV_TITRET parameter to T so as to indicate the generation of bills referring to the withholdings.
In the MV_NRETIGV parameter, indicate the types of receipt, separated by "|", for those for which there is no IGV withholding. Example: 05|12. These types must be the same which are in the Receipt Types register (Tax Records module) and which are used in the inbound/outbound invoices.
In the Financials module, access Man. Tab. Auxiliares Auxiliary Table Maint.:
Select the PE4 table and change it, indicating the due dates for the withholding bills.
In the Key field, indicate the period in the mmaaaa format;
In the M1 Description, enter the due date in the dd/mm/aaaa format.
After adding the documents (inbound invoices, debit notes, etc.), pay the bills via payment order, checking the IGV withholding when it occurs.

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Image AddedImportant:

The file names must follow the standard established by SUNAT - National Superintendence of Taxation Administration

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