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The IGI_CIS_PAYMENT_VOUCHERS_ALL table in Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2 is a critical repository for storing Construction Industry Scheme (CIS) payment voucher records. CIS is a UK tax mechanism requiring contractors to deduct tax from subcontractor payments, and this table facilitates compliance by capturing payment voucher details. Below is a detailed breakdown of its structure, purpose, and integration within Oracle EBS.

Purpose and Functional Context

The table is part of Oracle's Payables module, specifically designed to manage CIS-related transactions. It stores payment vouchers generated for subcontractor payments, ensuring proper tax deductions and reporting per UK regulations. Key functionalities include:
  • Tracking gross payment amounts, tax deductions, and net payments to subcontractors.
  • Linking vouchers to invoices, contractors, and subcontractors for audit trails.
  • Supporting CIS reporting (e.g., monthly returns to HMRC).

Key Columns and Relationships

The table's structure includes columns to manage voucher metadata, financial data, and CIS-specific attributes:
  • Primary Key: PAYMENT_VOUCHER_ID uniquely identifies each voucher.
  • Foreign Keys: Columns like INVOICE_ID (links to AP_INVOICES_ALL) and VENDOR_ID (links to PO_VENDORS) integrate with Payables and Suppliers.
  • CIS Attributes: TAX_DEDUCTION_RATE, NET_PAYMENT_AMOUNT, and STATUS_FLAG (e.g., 'Pending', 'Processed').
  • Audit Columns: CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE track changes.

Integration with Oracle EBS Modules

The table interacts with:
  • Oracle Payables: Vouchers reference invoices (AP_INVOICES_ALL) and payments (AP_PAYMENT_SCHEDULES_ALL).
  • Oracle General Ledger: Posting voucher data to GL via AP_ACCOUNTING_EVENTS_ALL.
  • CIS Reports: Data feeds into statutory reports like CIS300 (monthly returns).

Technical Considerations

  • Multi-Org Support: The _ALL suffix indicates multi-org visibility, with ORG_ID segregating data by operating unit.
  • Indexing: Indexes on PAYMENT_VOUCHER_ID, INVOICE_ID, and STATUS_FLAG optimize query performance.
  • Custom Extensions: Customers may extend the table with custom columns for additional CIS requirements.

Data Flow Example

  1. A subcontractor invoice is entered in Payables.
  2. The CIS engine creates a voucher in IGI_CIS_PAYMENT_VOUCHERS_ALL, calculating tax deductions.
  3. Upon payment, the voucher status updates to 'Processed', and GL entries are generated.
  4. CIS reports extract data from this table for HMRC submissions.

Compliance and Best Practices

  • Data Integrity: Ensure mandatory columns (e.g., SUBCONTRACTOR_ID) are populated.
  • Archiving: Archive historical vouchers to maintain performance.
  • Security: Restrict access via Oracle's Data Access Layer (DAL) or VPD policies.

Conclusion

The IGI_CIS_PAYMENT_VOUCHERS_ALL table is a cornerstone of CIS compliance in Oracle EBS, enabling accurate tax deductions, payment tracking, and reporting. Its integration with Payables and GL ensures seamless financial operations while adhering to UK tax laws. Proper configuration and maintenance of this table are essential for organizations leveraging Oracle EBS in the construction sector.