IRRF - Income Tax Withholding Legal Entity or Natural Person

CONTENTS

01. OVERVIEW

This document is a simple form with fields to be filled out in certain registers, to calculate the IRRF and parameters related to this tax. 

02. EXAMPLE 

• Nature

Calculate IRRF (ED_CALCIRF) = Yes

IRRF Perc. (ED_PERCIRF) = set rate

Bind Nature to Customer/Supplier register

If the supplier is a Natural Person, the System searches the rate of the IRRF table (CFX011) of the configurator.

• Customer

You can enter the rate in field A1_ALIQIR

Collect IRRF (A1_RECIRRF) = YES

Mode Tax Deduction (A1_ABATIMP) = Calculated by the system

• Supplier

IRRF Calculation = Regular

IRRF Prog = YES (Natural Person)

IRRF Min.Val. (A2_MINIRF) = 1 – Yes - The System disregards parameter MV_VLRETIR

                                                  2 – No - The System considers this parameter.

• Products

Income Tax (B1_IRRF) = Yes

IRRF Reduction (B1_REDIRRF) - If there is reduction

03. PARAMETERS

MV_1DUPNAT - Field or data to be saved in the nature of document.

MV_MP447 - Define whether the company IRRF will be withheld as laid down by the MP 232. T = Use the M.P.; F = Do Not Use the M.P.               

MV_VENCIRF - Enter whether the IRRF bill will be generated from the date of Issue (E), Expiration (V) or Booking (C).

MV_VCTIRPF - Enter whether the Income Tax bill (Natural Person) will be generated from the date of Issue (E), Expiration (V) or Booking (C).       

MV_VC11196 - Determines whether to calculate the date of taxes IRRF, PIS, COFINS, CSLL in accordance with Statute 11,196.

                 1 = Calculate due dates in accordance with Statute 11,196

                 2 = Default, in accordance with 10,925

MV_IRMP232 - Define whether the company IRRF will be withheld as laid down by the MP 232. 1-Yes / 2-No

MV_ALIQIRF - IRRF rate for bills with withholding. Use percentages in accordance with legal table.

MV_IMPADT - Define the use of IRRF generation in advance payable

MV_NATNDF - Nature of NDF bill generated by IRRF calculation.

MV_PRZIRRF - Number of days for IRRF payment after issue of bill.

MV_VLRETIR - Minimum value for exemption from IRRF withholding.

MV_RATIRRF - Enter whether to apportion the IRRF value by the number of bills payable in a purchase invoice or not.

MV_IRF......... - Nature used for "IRF" Income Tax

MV_IRMP232 - Define whether the company IRRF will be withheld as laid down by the MP 232. Possible Values 1-Yes, 2-No

MV_INSIRF - Enter whether to deduct the INSS value from the IRRF calculation base in Financials. “1” = Deduct the value and the calculation base value from the IRRF. "2" = Do not deduct it  

MV_IRPJ - Natures for manual taxes IRPJ - DCTF

                      .T. = Apportion

                      .F. = Do Not Apportion

MV_RNDIRF... - Enter the IRRF rounding criterion.

MV_AGLIMPJ - Enter the IRRF base checking method

                        1 = Current Branch Only (DEFAULT)

                        2 = All Branches by CNPJ

                        3 = All Branches by CNPJ root (8 digits)

04. ACCRUAL

MV_ACMIRCR - Enter whether to accrue the minimum IRRF tax value - (Accounts Receivable)  

                           1 = Accrue It (Default)

                           2 = Do Not Accrue It          

MV_ACMIRRF - Enter whether to accrue the minimum IRRF tax value - (Accounts Payable)     

                           1 = Accrue It (Default)

                           2 = Do Not Accrue It          

MV_ACMIRPF - Enter whether the accrual of IR-PF values uses the Issue Date or the Due Date of the main bill. 1=Issue Date; 2=Actual Due Date  

MV_ACMIRPF - Enter whether the accrual of IR-PJ values uses the Issue Date or the Due Date of the main bill. 1=Issue Date;2=Actual Due Date;3=Booking Dt