Definicja leading company code

The company code or taxes on sales/purchases group of an integrated company that was determined as the contact person for the tax authority.

When a group of company codes join together to form an integrated company, they have to determine one company code as the leading company code. The leading company codes handles all communication with the tax authority, for example, returns and payments. The leading company code settles any possible tax payable directly with the company codes of the integrated company.