SCRESST - Calculation for reimbursement, refund, and complement of ICMS - SC

INDEX 

01. OVERVIEW

 
The State of SC, through Decree No. 1,818 of November 28, 2018, introduces, in the RICMS/SC-2001, amendments 3,991 and 3,992, which, in short, institute the reimbursement, refund, and complementation of the ICMS withheld by tax substitution in previous operations in favor of this State. It also provides for the new ancillary obligation for the calculation of the values, the DRCST (Statement for the monthly calculation of the reimbursement, the refund, and the complementation of the ICMS tax substitution). The layout of the electronic file of the DRCST is defined in the SEF Ordinance 378/2018.

According to the new provisions, it will be up to the tax replaced to:

1. Reimburse the tax withheld by tax substitution when:
   1. making interstate outflows;
   2. making internal outflows to the company choosing Simples Nacional in operations benefited by the reduction of 70% (seventy percent) of the MVA, provided that the withholding tax was calculated using the full percentage of the MVA; 
2.  refunding the tax withheld due to tax substitution corresponding to the difference, when the actual value of the outflow destined for the final consumer is made by a value lower than that of the respective assumed calculation base that served to withhold the tax due by tax substitution; 
3.  complementing the tax withheld corresponding to the difference, when the actual value of the outflow destined for the final consumer is higher than the respective assumed calculation base that served to withhold the tax due by tax substitution.

02.  DEPLOYMENT PROCEDURE

03. SETUP PROCEDURE

 
MENU CONFIGURATION
In the Configuration Tool (SIGACFG) access Environments/Register/Menu (CFGX013). Enter the new menu option according to the following instructions:
 

04. USAGE PROCEDURE

When accessing routine FISA230, the main process screen appears. The menu located on the left lists the routines related to the calculation and generation of the file in question, detailed later, and, on the right side, the calculations already made are listed:
 

 
Clicking the View button displays the results of the selected calculation:
 

 
Clicking the Delete button will delete the selected calculation:
 

Registration of rules for transactions

The calculation of the values will be made based on the incoming and outgoing transactions that occurred in the selected period. In this record, the combinations of CFOPs and CSTs that should be processed, that is, that define which transactions should be calculated, are entered.

Any transaction that does not fall within the defined rules will be disregarded in the processing, so this registration must be done with caution so that no transaction is discarded unduly.
 

In this example, the transactions in CFOP 5901 with any CST will be considered.
 
 

Calculation of reimbursement/restitution/complementation

Clicking on this option will start new processing. For the calculation to be performed correctly, some pre-conditions must be met:
 

For more information about filling out the parameters used by the routine, see the Dictionary Updates section below.
 
The routine parameterization screen will be displayed next. The fields below must be entered on it:
 

• Ref. Month/Year: Enter the reference month and year (in MM/YYYY format) for processing.
• % Red. Simples National MVA: To enter the percentage of the MVA that can be reimbursed in internal operations intended for companies opting for the Simples Nacional.
• Previous Period Inflows?: Enter 1 -All, 2 - Qty. Needed (Quantity needed). By default, the parameter will be set to 1 - All, that is, will fetch all inflows from the previous period to compose the records 2120 and 2130 referring to the balance presented in the outflows plus stock. By setting it to 2 - Qty. Needed, only the inflows needed to justify the outflows plus stock will be presented.

 
When you confirm, if the above-detailed pre-conditions are met, processing will start.
 

 
 
After the processing is finished, the routine returns to the main screen, where the newly performed calculation will be available for viewing in the list of calculations already made. The values displayed in the calculation preview screen can be checked in detail through the Checking Report.
 
 

Incoming Tax Booking

The data source for the calculation routine, both for incoming and outgoing transactions, is the SFT table. For the incoming transactions, however, it is necessary to pay attention to the correct bookkeeping of the values of Local ICMS and ICMS-ST, since these values compose a weighted average that will be applied to the total outgoing quantities for each hypothesis of reimbursement, directly influencing the values to reimburse or complement:

• Acquisitions of Tax Substitute: For this type of transaction, the following fields must be filled in: FT_BASERET, FT_ALIQSOL, FT_ICMSRET;
• Acquisitions of Tax Substituted: For this type of transaction, the following fields must be filled in: FT_BASNDES, FT_ALQNDES, FT_ICMNDES, referring to the base that served as withholding in the previous operation.  Such transactions must be carried out with CST 60- ICMS charged previously for tax substitution. Pay attention to the composition of Records 2120 and 2121.

Entry Point FSA231UND 

Following the provisions of SEF Ordinance N° 378/2018, the calculation routine performs the calculation of the reimbursement based on the sum of the amounts of inflow and outflow of the tax transactions of the period. By default, the quantities and units considered are stock tracking units (first unit of measurement in table SB1), which are entered in the FT_QUANT and B1_UM fields. If, for a certain transaction, another quantity/unit of measurement needs to be entered, use the entry point FSA231UND.
 
 

Checking Report

By clicking this option, you can extract a report in spreadsheet format detailing the calculated values and the transactions considered in the processing.
 
Parameters for report generation:

• Ref. Month/Year - Enter the initial month/year of Reference for the selection of records.
• From Product - Enter the initial product for the selection of records.
• To Product - Enter the final product for the selection of records.
• Print Type - Set if the report will be printed:
  • By product: The print will be grouped by product.
  • By movement: Printing will display all transactions used in the calculation.

 
Example of a report by the product:

In this type of printing, the weighted averages of the Local ICMS, ICMS-ST, and ICMS-ST calculation basis will be demonstrated by the product, obtained through the inflow transaction of the period determined. It is important to emphasize that, due to the effects of SEF Ordinance 343/2019, which instituted Record 2121, the calculation may calculate two different weighted averages for the ICMS-ST calculation basis: One in the already existing record 2120 and another in the new record 2121. The two averages will be displayed in the report, but the calculation is performed using only one of the two calculated averages, according to criteria set by SEF Ordinance 378/2018. Some notes on these two records are also available in the Records 2120 and 2121 topic.
 
It also demonstrates these averages applied to the total outflow, thus generating, for each product, the value of reimbursement and supplement of tax (in cases of internal outflows to the final consumer), through the Reimbursement Vl. and Complement Vl. fields, and Compensation Vl. (interstate and internal outflows to companies opting for the Simples Nacional), through the ICMS-ST Out. St. Vl. and SN Cred Vl. fields. The credit value of ICMS on local transactions will be demonstrated through the ICMS Out. St. Vl. field.
 
Example of a report by transaction:

In this type of printing, the incoming and outgoing transactions of each product will be demonstrated in detail in the period calculated. Using this report, it will be possible to check the inflows used to calculate the weighted averages and the quantities of outflows considered for each type of outflow provided for in the field Outflow Ind.: 

• 10 - Sale to final consumer
• 20 - Sale to another federation unit
• 30 - Sale to Simples Nacional

 
The Checking Report has, as its data source, the calculation tables F1J, F1L, and F1M. 
 
To check the calculation shown in the images above, check the example provided below.
 

Generating the file

By clicking on this option, it is possible to generate the DRCST (Statement for monthly calculation of the reimbursement, refund, and complementation of ICMS Tax Substitute) that will follow the provisions of SEF Ordinance 378/2018. The following parameters are requested for file generation:
 

Parameters for generation

• Reference Month/Year: Enter the reference month and year (in MM/YYYY format) for processing.
• Saving directory: Enter the directory in which the file should be generated.
• File: Enter the name of the file to be generated.
• File Purpose Code: Enter the purpose of the file:
  • 0 - Submission of original file;
  • 1 - Submission of substitute file;
• Presentation Profile: Enter the presentation profile of the file as defined by the state tax authority to the ICMS/IPI EFD informant:
  • A - Profile A;
  • B - Profile B;
  • C - Profile C;
• Type of Activity: Enter the type of activity as informed in ICMS/IPI EFD:
  • 0 - Factory or similar;
  • 1 - Others;
• E-mail: Enter the e-mail (complementary data of the entity) as informed in the 0005 register of the ICMS/IPI EFD.

 
Upon confirmation, the information of the accountant will be requested to generate the record 0100:

• Name
• CNPJ
• CPF
• CRC
• Postal Code
• City Code
• Address
• Number
• Complement
• District
• Phone Number
• Fax Number
• E-mail

Records x Source Tables

A list of the main records of the file with the source tables of the information presented:

 
The presence of the records 2115, 2133, 2121, and 2134 will be linked to the contents of the parameter MV_DRCIREG, which must be filled with the dates of their beginning of validity, according to the SEF Ordinance378/2018. The parameter is read during the calculation process, which determines whether or not these records should be present in the file generation.
 
 

Records 2120 and 2121

The SEF Ordinance 343/2019 instituted the new record of weighted averages 2121. The layout already had a similar record, 2120. Until then, the 2120 record was a totalizer of all entries presented in records 2130 for a particular product. From the sum of the ICMS-ST calculation base, ICMS-ST, and Local ICMS reported in records 2130, record 2120 also stored weighted averages obtained by dividing these amounts by the sum of the number of entries of the product in question. 
 
From this new Ordinance, record 2120 will no longer consist of all inflows, but only the inflows that indicate, in the field 08 COD_RESP_RET -Code that indicates the party responsible for the withholding of the ICMS-ST, of the record 2130, the following values:

• 1 - Direct sender
• 3 - Declarant themselves
• 2 - Indirect Sender, provided that it indicates, in the NF-e XML, the information related to the ICMS previously charged for tax substitution in the tag specified for the ICMS Taxation Group = 60, in the vBCSTRet and vICMSSTRet fields. For the tax document to be classified in this condition, the values contained in these tags must be registered in the fields D1_BASNDES and D1_ICMNDES. Pay attention to the Incoming Tax Bookkeeping item.

 
On the other hand, record 2121 contains all the inflows present in its child records 2130, regardless of the contents of the field 08 COD_RESP_RET of these records, and contains only the weighted average of the ICMS-ST calculation base.
 
It should be noted, therefore, that within the same period, it is possible to have these 2 records generated, and then we will have two weighted averages of the ICMS-ST calculation base as provided for in the Ordinance itself, which establishes some criteria for the decision of which average should be used. Essentially:

• If a refund is calculated, the average used shall be that calculated in the record 2120;
• If complementation is calculated, the average used will be the one calculated in record 2121;

However, there are gaps in the above rule imposed by the Ordinance, and in such cases, the average adopted by the calculation will always be the lowest of the two (pro-tax authority).
 
It is also possible that only one of these two records is displayed in a file. If there are only entries for a particular product that meet the criteria for the composition of record 2120, only it will be displayed. If there are only inflows with the 08 COD_RESP_RET field of the 2130 record set to 2, which do not have the D1_BASNDES and D1_ICMNDES fields, only record 2121 will be displayed. 
 
The Checking Report displays, in the last two columns of the report by transaction, the code indication of the party responsible for the ICMS-ST withholding and whether the ICMS values previously charged per ST are booked, to enable the checking of the averages generated for the records 2120 and 2121.

 
Check the provisions of SEF Ordinance 378/2018 for more information on the two records. 
 
 

Records 2115 and 2133

According to the provisions of SEF Ordinance 378/2018, complementary tax documents should not be presented in records 2113 (outflows) and 2130 (inflows). However, their values should be added to those of the original tax documents presented in these records. It is mandatory, in this case, the presentation of records 2115 and 2133 (respectively outflow and inflow complements), containing the key of the complementary document and the number of the item that had values added to the records 2113 and 2130. The calculation of complementary tax documents and their display in the file are linked to the parameter MV_DRCIREG.
 
 

Fields 24-COD_DA/25-NUM_DARE/26-COD_AJ of Record 2130

When the ICMS-ST is due at the inflow (anticipation), the taxpayer must collect this tax using a form. In the State of Santa Catarina, the state collection form is the DARE - State Revenue Collection Document, and its number, generated by the Tax Administration System - SAT, must be in field 25 if the collection has been made by it. In this case, field 24 must contain the value '0'. 
 
To complete these fields, you need to follow a few steps:

• The MV_DRCCDAJ parameter must be filled with the ICMS-ST debit adjustment code when it is retained by the declarant themselves in the inflow operation. This code must be tied to the TIO used in the inflow to generate a record in the CDA table;
• The code dealt with IN the previous item must have, in the ICMS Calculation Entry routine (MATA985), the CC6_GNRESE field set to 1-Yes;
• Make sure that the CDH_GNREF3 field of the CDH table (ICMS Calculation) has a minimum size of 18 positions;
• These two items above will cause the generation of a separate form for the entry code entered in MV_DRCCDAJ when generating the collection form by calculation. Thus, this separate form can be identified using the field F6_OBSERV.
• In the above case, the form generated by calculation must have the new field F6_DOCAEST set to the number provided by the Tax Administration System – SAT, and, in this case, this number will be replicated in all 2130 records of inflows in the same period in the 25-NUM_DARE field. The field 24-COD will be set to '0';
• For forms generated by operation, the principle is the same: The F6_DOCAEST field must also be populated for the respective inflow operation to display this number in the 25-NUM_DARE field.
• For forms generated in previous calculations and operations where identification is not possible using the F6_OBSERVV field (which is automatically fed by the system), you can manually feed the F6_INF field of the desired form with the code contained in MV_DRCCDAJ, in addition to filling in theF6_DOCAEST field with the DARE number. That way, when calculating the reimbursement, the routine will identify this form and take it to the DRCST file.
• If the F6_DOCAEST field is not filled, the routine maintains the behavior of taking the empty 25-NUM_DARE field to the file.

ICMS/IPI EFD - Record C197

 
The total value of ICMS on local operations concerning outflows to other States, determined via DRC-ST, must be included in Record C197of the ICMS/IPI EFD for all interstate departures of goods received with tax substitution where credit was not appropriated at the time of entry. The monthly sum of the values of this adjustment, for each good, must be equal to that resulting from the multiplication of the average unit value of the local ICMS (obtained via DRC-ST) by the quantity of the outflows in interstate operation.

For this purpose, the TIO that appears on the interstate outgoing invoice must have the adjustment code indicated in the DIAT Act No. 36/2019 (SC10000036), with the Reflex configured as below:

 
After the entry of the interstate outgoing document, a record in Table CDA with a value equal to 0 should be created for that invoice.
 
The parameter below should also be adjusted, stating, in the second position, the same code SC10000036:

 
This parameter will indicate, for routine FISA230 that, after the calculation of the reimbursement, it is necessary to adjust the CDA_VALOR field of all the interstate outgoing invoices calculated and that have the adjustment code informed with the value obtained by the calculation:

ICMS Average Unit Value (Record 2110 Field 13 - VL_ICMS_ IND_S_OE) * (Outgoing Document Quantity - Outgoing Document Returned Quantity)
 
 

Calculation Example

In this section, an example of calculation will be shown considering the fictitious transactions detailed below:
 

Calculation of the value to return/complement

Quantity purchased (A): 10.00 – 20.00 = 30.00

ST calculation basis for entries (B): 14000.00 – 25200.00 = 39200.00

Monthly weighted average ST base value for inflows (C = B/A): 1306.67

Quantity Sold (D): 5.00

Total value of outflows (E): 6600.00

Returns or sales cancellations (F): 2.00

Total value of returns (G): 2640.00

Final quantity sold (H = D - F): 3.00

Actual value of outflows (I = E - G): 3960.00

Average weighted value of end consumer outflows (J = H * C): 3.00 * 1306.67 = 3920.01

Effective rate (K) = 17%

In this example, the actual value of the outflow is higher than the assumed calculation basis. For this reason, this is a case of complementation.
 

Value to complement (L = (I - J) * K):6.80
 

Calculation of the value to be paid

Interstate Operations

 
Quantity purchased (A): 10.00 – 20.00 = 30.00

Value of the ST related to the inflows (B): 680.00 – 2124.00 = 2804.00

Average weighted ST value relative to inflow (C = B/A): 2804.00 * 30.00 = 93.47

Quantity Sold (D): 8.00

Returns or sales cancellations (E): 2.00

Final quantity sold (F = D - E): 6.00
 

Value of the ICMS to be reimbursed (G = F * C): 560.80
 

Operations aimed at companies opting for the Simples Nacional

Adjusted MVA (A): 40%.

ST calculation basis for inflows (B): 25200.00.

ST calculation basis for inflows excluding the MVA - Subsection I paragraph 5 - (C = B / (1 + A)): 18000.00.

Original MVA (D): 32%.

Quantity Sold (E): 3.00

Returns or sales cancellations (F): 2.00

Final quantity sold (G = E - F): 1.00

Coefficient corresponding to 70% of the original MVA - subsection II paragraph 5 - (H = D * 0.7): 0.224.

Coefficient determined by the equation: (1 - ALQ inter)/ (1 - ALQ intra) - Subsection III paragraph 5 - (I): 0.88 * 0.83 = 1.06

Coefficient corresponding to the internal rate levying on the goods - subsection IV paragraph 5 - (J) : 17%

Value to reimburse (K = C * H * I * J): 726.57

Total value to be refunded = 560.80 + 36.39 = 597.19

Conclusion:

 
In this example, the value to be reimbursed is greater than the value to be supplemented. For this reason, there is compensation, and, therefore, no value exists to be supplemented. There remains a positive balance of 590.39, which can be verified in the calculation results.
 

05. DICTIONARY UPDATES