EXCFIS - Tax Exception

01. OVERVIEW

The tax exception is a very important resource for setting tax rules according to a certain combination of factors such as the type of customer, and the source/target state, among others. Available in routine MATA540 (Tax Exceptions). Since the Brazilian tax system is quite complex, with several specific situations in which specific rules apply, it is not uncommon for companies to have a large number of rules registered in their databases. When a change in legislation is made, it is often necessary to update the rules registered so that the taxes are calculated correctly. The process of updating these rules, especially when the company has many records, ends up being time-consuming and error-prone. To facilitate this maintenance, we have the routine FISA134 (Tax Exception Maintenance Facilitator). It aims to update registered Tax Exceptions (Table SF7) in batch. 

02. EXAMPLE OF USE

Some records of Tax Exceptions will be shown below.

2.1 ICMS ST

In the SIGACFG module, access Environment > Files > Tables, and, in Table 21, the Taxation Group should be created.

It is advisable to use a Tax Exception when the same product has more than one profit margin in different states.

In the SIGAFIS module, go to Updates > Files > Tax Exceptions, and click Add/Edit.

Taxation Group: The Group created in Table 21 of the Configurator Module must be entered;

State: add a row for each State, always considering the State of destination of the goods;

Type: Enter the type of customer to which the rule applies;

Profit Margin: Enter the profit margin to be considered on the product;

Cust/Supp. Grp.: This should only be filled in if the rule does not apply to all customers of the selected State and Customer Type;

Targ. ICMS Rt: Enter the ICMS-ST rate if not the default one. By default, the system considers the internal rate of the Target State of the operation by checking the parameter MV_ESTICM.

The other fields should only be filled in if the rule is not in the default.

For the ICMS-ST to be calculated, the customer type must be contained in the MV_TPSOLCF parameter.

The TIO must be configured with the field ICM MKP Comp. = No, and the field Solid Marg = Configuration.

If the Tax Exception does not work, check the size of the fields below:

F7_GRTRIB = CHARACTER, 6

F7_GRPCLI = CHARACTER, 3

A1_GRPTRIB = CHARACTER, 3

A2_GRPTRIB = CHARACTER, 3

B1_GRTRIB = CHARACTER, 6

2.2 ICMS-ST by Base Value

Taxation Group The Group created in Table 21 of the Configurator Module must be entered;

State: add a row for each State, always considering the State of destination of the goods;

Type: Enter the type of customer to which the rule applies;

Profit Margin: Enter the profit margin to be considered on the product;

Cust/Supp. Grp.: This should only be filled in if the rule does not apply to all customers of the selected State and Customer Type;

Settled ICMS: Enter the base value. E.g.: 45.00

In addition to the registration of the Tax Exception, it is necessary to configure the fields highlighted below:

Product Registration

Field B1_GRTRIB must be filled in with the Taxation Group entered in the Tax Exception.

Customer Registration

The field A1_GRPTRIB must be filled in with the same code as entered in the field F7_GRPCLI of the Tax Exception.

Parameter

The MV_ICMPAUT parameter indicates to the system whether the ICMS of the Base Value (Solidário) should be the same as the selling price, even if this is higher, and can be configured as:

T - Always use Base Value, or;

F -If the selling price is higher, use the selling price.

The MV_ICPAUTA parameter indicates to the system whether Freight, Insurance, and Expense should be incorporated into the ICMS base, and can be configured as:

1 - Do not include freight, insurance, and expense;

2 - Include freight, insurance, and expense.

TIO
Configure the F4_APLIIVA field

YES (DEFAULT) - apply profit margin when the selling price is greater than or equal to the Base Value.

NO - always perform the calculation with the Base Value.

2.3 – Base Reduction

Taxation Group The Group created in Table 21 of the Configurator Module must be entered;

State: add a row for each State, always considering the State of destination of the goods;

Type: Enter the type of customer to which the rule applies;

Profit Margin: Enter the profit margin to be considered on the product;

Cust/Supp. Grp.: This should only be filled in if the rule does not apply to all customers of the selected State and Customer Type;

% Red. ICMS ST: Enter the reduction percentage.

2.4 Facilitator

The Facilitator can be accessed through the Updates > Files > Facilitators > Tax Exception menu of the SIGAFIS module.

After accessing the routine, the parameterization wizard will be presented with the following questions:

1 - Select Branches:

The system default question whether to display or not the screen for selecting branches to be considered when processing. Using this routine, it is not necessary to log in to each of the branches to perform the maintenance; simply select the desired branches.

2 and 3 - Branch From/Branch To

If the answer to question 1 is "No", in these two fields, the range of branches considered in the processing must be entered. If no value is entered in any of the fields, only the logged-in branch will be considered.

4 and 5 - From Taxation Group / To Taxation Group

In these fields, the range of the tax groups (Field F7_GRTRIB) to be considered in the processing must be entered. 

6 and 7 - From Customer/Supplier Group and To Customer/Supplier Group

In these fields, the range of customer/supplier groups (Field F7_GRPCLI) to be considered in the processing must be entered.

8 - Filter by Rate
In this question, it should be defined whether tax exceptions will be filtered by the tax rate (ICMS) or not. The options are:

1 - No: This field will be ignored by the filter.

2 - Internal Rate: Exceptions will be filtered by the internal rate (Field F7_ALIQINT).

3- External Rate: Exceptions will be filtered by the external rate (Field F7_ALIQEXT).

9 - Rate

If the answer to question 8 is 2 or 3, in this field, the rate to be considered in the filter should be entered.

10 - Filter by Source/Target State

In this question, it should be defined whether tax exceptions will be filtered by Source or Target State (Search State). The options are:

1 - No: This field will be ignored by the filter.

2 - Source: Exceptions will be filtered by the source state. Search State = Source (Field F7_UFBUSCA= 2) and State (Field F7_EST).

3 - Target: Exceptions will be filtered by the Target State. Search State = Target (Field F7_UFBUSCA= 1) and State (Field F7_EST).

4 - Not Entered: Exceptions whose search State has not been defined will be considered. Search State = Not Entered (Field F7_UFBUSCA= Blank) and State (Field F7_EST).

11 - State:

If the answer to question 10 is 2 or 3, in this field, the State to be considered in the filter should be entered.

12 - Filter by Customer Type

In this question, it should be defined whether tax exceptions will be filtered by customer type.

13 - Customer Type

If the answer to question 12 is "Yes", in this field, the type of customer (Field F7_TIPOCLI) to be considered in the filter must be entered. If the answer to question 12 is "No", all customer types will be considered.

Warning
If the "* - All" option is selected in this field, only tax exceptions whose F7_TIPOCLI field is also "*" will be considered.

To consider all types of customers in processing, question 12 should be answered with "No".

14 - Field to be edited

In this question, it should be defined which exception field will be updated. Numeric fields are available, i.e. rates, base values, base reductions, MVA, etc. Only one field will be changed per routine run.

15 – New Value

In this field, the new value for the field selected in question 14 must be entered. It is important to respect the decimal places of the selected field so that the recording is done correctly.

16 - Generate Checking Report

In this question, it should be defined whether or not the checking report of the changed records will be generated after processing is complete.

After configuring the fields and finishing the wizard, the processing will be started. The system will display the progress on screen, and the end of processing will be announced along with the generation of the checking report if the generation has been configured in the wizard.

05. TABLES

• SF7 - Taxation Group