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Advanced Accounting

Creating a Tax Control Account

Note: Tax types and tax codes are created separately. Changing the tax control account on the tax type record does not automatically update the tax control account shown on the tax code record. Transactions post tax to the tax control account shown on the tax code record. Editing the tax code record updates the tax control account fields.

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Tax Types Overview

A tax type determines where the tax paid or collected is tracked on the balance sheet. The balance sheet account to which NetSuite posts the collection or payment of tax is called the tax control account.

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Tax Control Accounts Overview

Tax control accounts are accounts in your general ledger or chart of accounts. These are the accounts to which the amounts computed for indirect taxes such as sales tax and VAT are posted.

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Setting Up Tax Agencies as Vendors

In most countries, businesses are required to collect tax from sales. Then, the collected tax must be paid to the tax authority on behalf of the customers. Default tax agencies are automatically set up by the system when you create a subsidiary or nexus, but you must edit the tax agency vendor record to provide details such as address information.

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Nexuses and Taxes in OneWorld

A nexus is a tax jurisdiction. Nexuses are part of the NetSuite Advanced Taxes feature, required for NetSuite OneWorld. Each subsidiary must be associated with at least one nexus. The first nexus is automatically assigned to a subsidiary based on the country entered for the subsidiary's address. A subsidiary can have more than one nexus. A nexus and its related tax items can be shared by multiple subsidiaries.

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Adding or Removing Nexuses from a Subsidiary

Add a nexus to a subsidiary if the subsidiary has a valid registration to collect tax in that nexus (tax jurisdiction).

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Creating Tax Nexuses

You can set tax preferences for each nexus in which you collect and pay taxes.

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Enabling Advanced Taxes

Warning: If you enable Advanced Taxes, you cannot disable it in the future.

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Enable the Currency Exchange Rate Types feature

Go toSetup > Company > Enable Features.

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Currency Exchange Rate Types

The Currency Exchange Rate Types feature lets you store multiple currency exchange rates for a currency pair and date. Unless you enable this feature, you can have only one exchange rate for each currency pair and date combination. You cannot disable the Currency Exchange Rate Types feature after you enable it.

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Revaluation Record Details

The following information is available in the Details subtab for each unrealized gain/loss currency revaluation transaction atTransactions > Financial > Revalue Open Currency Balances > List ( Administrator ). You can also view this information fromTransactions > Financial > Revalue Open Currency Balances ( Administrator )after you run revaluation for a period. Click View in the Results column to view the information from last time revaluation was run for an account.

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Currency Revaluation Transactions

Currency revaluation is a system-generated transaction that records the impact to base currency valuation due to exchange rate fluctuations. NetSuite generates several types of currency revaluation transactions. The type is displayed in parentheses at the top of the transaction record.

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Restrict Your Subsidiary View

If you are using the Advanced Employee Permissions feature, restrictions set on the Role page are applicable only to the Employees and Employee Administration permissions. The Employee Public and Employee Confidential permissions ignore the restrictions set on this page.

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Currency for Multiple Subsidiary Search Results

When you view search results for multiple subsidiaries, results are converted (consolidated exchange rates) into the currency of the lowest common parent (LCP).

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Consolidated Exchange Rate Types for Transaction Searches

You can select the type of consolidated exchange rate to apply to results for each transaction search. The consolidated exchange rate type you select applies to amount fields in base currency, such as Amount, Amount (Credit), and Amount (Debit).

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Consolidated Exchange Rate Automatic Calculation Example

The following is an example of the calculation that NetSuite uses to determine the consolidated exchange rates for subsidiaries with the following hierarchy:

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Consolidated Exchange Rate Types

The Consolidated Exchange Rates table includes three consolidated exchange rate types. Current, Average, and Historical. Each accounting period, accounting book (when Multi-Book Accounting is enabled) and subsidiary pair has its own set of three consolidated exchange rate types. The value of a subsidiary account multiplied by its consolidated exchange rate provides the account value in consolidated financial statements.

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Compute for the Average Consolidated Exchange Rate

How tocomputefor theAverageConsolidatedExchange Rate

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