Hello SAP Experts
I am still wondering at what level the trial balance should be reported?
According with Quinta Resolución Miscelanea Fiscal (5th SAT RMF Update) the trial balance for the purposes of this fraction, it shall be sent at least to the GL account level and subaccount at first level (16 OCT 2014 I.2.8.1.6.)
La balanza de comprobación para los efectos de esta fracción, se enviará al menos a nivel de cuenta de mayor y subcuenta a primer nivel (16.OCT.2014 I.2.8.1.6.)
I am interpreting this SAT clarification as following:
With this 5th RMF update, my conclusions are:
a) I think Activo, and Activos Circulantes are not "GL account", I think this are only concepts
Also there is no Coding Group to this level (so I set Activo as level 0).
b) I think the Account and Sub-Account at first level starts on Caja according with this logic
What is more, SAP system design does not support subaccounts or levels within their chart of accounts (also this is mention on the SAP note)
I really think the report level for trail balance is usign natural numbers (1, 2, 3, 4, 5)
c) Next levels, I think next levels are optional isnt it?
(with decimals 1.1, 2.1, 2.2, etc.) because are on the second level (segundo nivel)
I really wonder why some of you decide to report to the second level? I think this is an optional report level according with Quinta Resolución de Miscelanea Fiscal
However, analyzing the SAP standard solution "Customizing Activities for Electronic Accounting (Mexico) Version 2.1" realesed on November, included on SAP Note 204663 I found they explain there is an exception:
"There is an exception for the Capital Accounts, because in the Results of Current
and Previous Years, both natures exist. In this case, the accounts have to be
assigned at the second level of the grouping codes to be able to have the correct
nature. When the XML file will be generated, the first level grouping code will be
used"
Someone has a picture or screenshot of how it looks these accounts usign the SAP standard functionality?
- Does the XML show the level 1 or 2 for this current an previous results?
- I think usign the retained account is not enough isn'it?
- Do you need to customizing something in the system to determine the current a previous year results?
I think the SAT solution display the first level (54 / 55), but according with the result a D (debit) or A (credit) is set in place
Thanks and I really appreciate all your collaboration!
Note: I am trying to summarize all the doubts in this item for resolution and for clear understanding
Fernando Luna