Results for “sh_cess_rate”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

JAI_FBT_SETUP is a configuration table in the JA (Asia/Pacific Localizations) product family of Oracle E-Business Suite, valid in releases 12.1.1 and 12.2.2. It stores the setup information required to calculate and account for Fringe Benefit Tax (FBT), a statutory obligation in several Asia/Pacific jurisdictions. Each row defines the assessment parameters for a given legal entity and combination of business type and fringe benefit categorization, allowing the localization engine to derive taxable amounts, apply statutory rates, and post the resulting liability to the correct General Ledger account.

From a dimensional modeling perspective, the foreign key structure suggests a satellite-leaning classification. The table carries descriptive and rate-based attributes keyed by a legal entity reference rather than acting as a pure hub or link. In a Data Vault representation, LEGAL_ENTITY_ID would participate in a hub or link relationship, while the FBT assessment attributes (rates, taxable basis, account references) would most naturally populate one or more satellite tables depending on change frequency and historization requirements.

Key Information Stored

The table is documented with sixteen columns. The most significant include:

• LEGAL_ENTITY_ID — Foreign key to FV_LEGAL_ENTITIES; identifies the legal entity for which the FBT setup applies. This is a primary business-key candidate, as setup is typically maintained per legal entity.
• FBT_ACCOUNT_CCID — Foreign key to GL_CODE_COMBINATIONS; designates the accounting flexfield combination to which the FBT liability is posted.
• ASSESSMENT_STATUS_CODE — Indicates whether the entity is subject to FBT assessment.
• BUSINESS_TYPE_CODE — Classifies the nature of the business or activity, which influences FBT treatment.
• FRINGE_BENEFIT_TYPE_CODE — Categorizes the fringe benefit (for example, car, housing, or loan benefits) for rate determination.
• NATURAL_ACCOUNT_VALUE — Segment value used in account derivation for the FBT posting.
• TAXABLE_BASIS — The basis amount or method by which the taxable value of the benefit is computed.
• FBT_RATE — The primary statutory fringe benefit tax rate applied to the taxable value.
• SURCHARGE_RATE — Additional surcharge applied on top of the base FBT.
• EDU_CESS_RATE — Education cess rate levied in jurisdictions that impose it.
• SH_CESS_RATE — Secondary and higher education cess rate, where applicable.
• CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN — Standard EBS audit columns recording row creation and modification history.

Common Use Cases and Queries

Typical scenarios include validating that every active legal entity has a complete FBT rate configuration before running the payroll or benefit assessment process, and auditing rate changes over time. A representative query joins the setup table to the legal entity view and the accounting flexfield:

• Retrieve the full FBT configuration for a legal entity: SELECT legal_entity_id, fringe_benefit_type_code, fbt_rate, surcharge_rate FROM jai_fbt_setup WHERE legal_entity_id = :p_entity_id;
• Identify entities missing an FBT account assignment: SELECT legal_entity_id FROM jai_fbt_setup WHERE fbt_account_ccid IS NULL;
• Resolve the GL account for reporting: join FBT_ACCOUNT_CCID to GL_CODE_COMBINATIONS to display concatenated segment values.

Related Objects

• GL_CODE_COMBINATIONS — joined on JAI_FBT_SETUP.FBT_ACCOUNT_CCID = GL_CODE_COMBINATIONS.CODE_COMBINATION_ID; provides the accounting flexfield for the FBT liability.
• FV_LEGAL_ENTITIES — joined on JAI_FBT_SETUP.LEGAL_ENTITY_ID = FV_LEGAL_ENTITIES.LEGAL_ENTITY_ID; supplies legal entity identity and attributes.
• HR_OPERATING_UNITS — commonly used in reporting to link the legal entity to its operating context.
• GL_JE_HEADERS and GL_JE_LINES — the journal entry tables that receive the FBT postings derived from this setup during the accounting process.

Because the table is localization-specific, its integration surface is narrower than core financial tables, and dependencies center on the legal entity and accounting flexfield reference chains described above.