01. OVERVIEW
The Transfer Pricing Report (MATR933) is available. Through the common rules for import costs, it presents the calculation of the import parameter price by the PRL - Resale Price Less Profit method for 20%, 30%, 40%, and 60%.
It provides for the prices to be charged in the purchase and sale transactions of goods, services, or rights, by an individual or legal entity resident or domiciled in Brazil, with an individual or legal entity resident or domiciled abroad, considered associated. In this routine, a report is made available for calculation of the parameter price by means of the PRL method for 20% and 60%.
Transfer Pricing consists of a set of rules that aim to avoid overpriced imports and under-invoiced exports, i.e. when imports are above the prices elected as parameters, and exports with prices charged below the said parameter prices.
Rules apply to operations between associated people, including:
- Individuals living in Brazil associated with individuals living in Brazil;
- Individuals living in Brazil associated with individuals living abroad;
- Individuals living in Brazil associated with corporations located in Brazil;
- Individuals living in Brazil associated with corporations based on Brazil;
- Corporations based on Brazil associated with corporations based on Brazil;
- Legal entities based on Brazil associated with legal entities based abroad.
02. SETUP PROCEDURES
In the Configuration Tool (SIGACFG), access Environment/Files/Menus and add, to the menu of module Tax Records (SIGAFIS), as specified below:
Menu Name | Sub-menu | Routine Name | Program | Tables |
|---|---|---|---|---|
Reports | Official Tax Records | Transfer Pricing | MATR933 | SA1, SA2, SB1, SD1, SD2, SG1, SF1, SF2 |
In the Configuration Tool (SIGACFG), go toEnvironment/Files/Parameters and add/configure the parameters as specified below:
Name | MV_REVENDA |
|---|---|
Content | <defined by customer> |
Type | Character |
Description | CFOPs that must be processed in the treatment of the outputs for the calculation of Transfer Pricing. |
CFOPs must be separated by slashes ( / ).
Example: 5101/6101/7101
If the MV_REVENDA parameter is not created, only CFOPs 5101, 6101, and 7101 defined internally in the routine will be processed.
Name | MV_EASY |
|---|---|
Type | Character |
Content | <defined by customer> |
Description | Set whether Purchase and Import modules will be integrated. |
In order for the Purchase and Import modules to be integrated, the MV_EASY parameter must be configured.
Suggestion: S
Therefore, the MV_R933AD0 parameter will not need to be created for Transfer Pricing Report generation.
If the MV_EASY parameter is not enabled, see the correct configuration of the MV_R933AD0 parameter.
Name | MV_R933AD0 |
|---|---|
Content | <defined by customer> |
Description | Table SD1 field that contains the import tax value for the Transfer Pricing calculation. |
Type | Character |
Example: D1_IMP_II
If the MV_R933AD0 parameter is not created, the report's Add value will be displayed with zero content. An existing and valid field must be entered from table SD1. If the field entered in the parameter does not exist, a screen with an alert message appears.
Name | MV_TRANSPC |
|---|---|
Type | Numeric |
Content | <defined by customer> |
Description | Defines which percentage is applied in the PRL method. Transfer Pricing report. |
Example of content: 20
From the Configuration Tool (SIGACFG), go to Environment/Dictionary/Database and add/configure the fields as specified below:
Table SD1 – Inbound Document Items
Field | <field according to the customer> |
|---|---|
Type | Numeric |
Length | 14 |
Decimal | 2 |
Format | @E 99999999999.99 |
Title | Tax Import |
Description | Import Tax |
Help | The value of the item's import tax on the incoming invoice |
Suggestion of content | D1_IMP_II |
Table SB1 - Products File
Field | B1_PRDORI |
|---|---|
Type | Character |
Length | 15 |
Decimal | 0 |
Format | @! |
Title | Original Prod. Code |
Description | Code of the original product |
Help | Used to issue the Transfer Pricing report when the product in the output is different from the product in the input. Enter the code of the product used in the input. |
Field B1_PRDORI is required to generate the report for a situation where a product code is used in the input and another one in the output.
Field | B1_POSIPI |
|---|---|
Type | Character |
Length | 10 |
Format | @R 9999.99.99 |
Valid | Vazio() .Or. If(cModulo$"EEC/EDC/EIC",ExistCpo("SYD",M->B1_POSIPI),.T.) |
Title | Pos. IPI/NCM |
Description | Ext Nomenclature Mercosur |
Help | Description of the position of the IPI paragraph. This program is used so that, at the end of the year, the listing of purchases and sales by IPI position (DIPI) is issued. |
Field | B1_PORCPRL |
|---|---|
Type | Character |
Length | 2 |
Title | Perc. PRL |
Description | PRL Percentage |
Picture | @! |
Context | Real |
Ownership | Edit |
Validation | Vazio() .Or. Pertence("20/30/40") |
Options | 20=20%;30=30%;40=40% |
Used | Yes |
Browser | No |
Mandatory | No |
Help | The percentage applied to the PRL method used to calculate the PRL import cost. Valid values=20, 30, or 40. |
The B1_PORCPRL field allows you to enter the percentage applied to the PRL method used to calculate the PRL import cost for printing the Transfer-Pricing report.
Field | B1_ORIGEM |
|---|---|
Type | Character |
Length | 1 |
Title | Source |
Description | Product Source |
Picture | @! |
Context | Real |
Ownership | Edit |
Validation | Vazio() .Or. ExistCpo("SX5","S0"+M->B1_ORIGEM) |
Options | 20=20%;30=30%;40=40% |
Query | S0 |
Used | Yes |
Browser | No |
Mandatory | No |
Help | Enter the source code of the goods according to table A of the Tax Status. |
Table SA2 – Suppliers File
Field | A2_VINCULO |
|---|---|
Type | Character |
Length | 2 |
Format | @! |
Valid | ExistCpo("CC1") |
Title | L. Person |
Description | Linked Person |
Help | Indicate the type of commercial link between the participant and the issuer, if any. This information is used in the Transfer Price report and the Audin's magnetic file. |
Field | A2_TIPO |
|---|---|
Type | Character |
Length | 1 |
Format | @! |
Title | Type |
Description | Type of Supplier |
Help | Supplier Type: |
Table SA1 – Customers File
Field | A1_VINCULO |
|---|---|
Type | Character |
Length | 2 |
Format | @! |
Valid | ExistCpo("CC1") |
Title | L. Person |
Description | Linked Person |
Help | Indicate the type of commercial link between the participant and the issuer, if any. This information is used in the Transfer Price report and the Audin's magnetic file. |
Field | A1_TIPO |
|---|---|
Type | Character |
Length | 1 |
Format | @! |
Title | Type |
Description | Type of Customer |
Help | Customer Type: |
03. USAGE PROCEDURE
In the Tax Records module, option Reports/Checklist/Transfer Pricing, configure the routine parameters as follows:
Initial Date?
Enter the initial date to generate information.
Final Date?
Enter the final date to generate information.
Select Branches?
Determine whether to display a screen after the wizard so that branches are selected for processing.
Note: If more than one branch is selected, the values will be consolidated.
Order?
Select the print order of the report: by product or by method.
Check the parameters and configure the report printing.
IMPORTANT
The products that have transactions in both inflow and outflow will be printed in the report. In the case of the PRL method 60%, only the outflows of the finished product produced will be considered, and the inflows of imported raw materials and inputs will be identified in the system by the Product Structure to calculate the percentage of participation in the total cost.
Information will be presented product by product regarding the inflows, the outflows, and the calculation of the parameter price by means of the PRL method - Resale Price Less Profit.
At the end of the report, a total adjustment of all products is presented.
Calculation Examples
Hypothesis: Import of goods applied to production (margin of 40%)
a) Calculation of the Net Sales
Average Sales Price | BRL 30,000.00 |
Unconditional Discounts Granted | BRL 0.00 |
Taxes Incident on Sales | BRL 6,000.00 |
Net Price | BRL 24,000.00 |
b) Calculation of the Participation Percentage
Total cost calculated according to the cost sheet | BRL 10,000.00 | 100% |
Cost of Imported Input | BRL 1,000.00 | 10% |
Other aggregate costs calculated according to cost sheet | BRL 9,000.00 | 90% |
c) Application of the Participation Percentage (item "b") on net revenue (item "a")
Participation (10% x BRL 24,000.00) | BRL 2,400.00 |
d) Calculation of profit margin
Margin (40% x BRL 2,400.00) | BRL 960.00 |
e) Calculation of the Parameter Price
Net Revenue - Proportional | BRL 2,400.00 |
(-) Profit Margin | BRL 960.00 |
(=) Parameter | BRL 1,440.00 |
Calculation of the Taxable Value | |
Price practiced | BRL 1,000.00 |
( - ) Parameter price | BRL 1,440.00 |
(=) Adjustment Value | BRL 440.00 |
f) Verification of the variance margin
Price practiced | BRL 1,000.00 |
(X) Percentage of variance admitted | 5% |
Value of Admitted Variance | BRL 50.00 |
As in the example, the value of the adjustment (BRL 440.00) is higher than the variance margin admitted (BRL 50.00), so it will be necessary to proceed to the addition of the respective value to the net profit for the purpose of calculating the actual profit and the CSL calculation base.
Hypothesis: Resale of goods (20% margin)
a) Calculation of the Net Sales Price
Average Sales Price | BRL 30,000.00 |
Unconditional Discounts Granted | BRL 0.00 |
Taxes Incident on Sales | BRL 6,000.00 |
Net Price | BRL 24,000.00 |
b) calculation of profit margin
Margin (20% x BRL 24,000.00) | BRL 4,800.00 |
c) Calculation of the Price-Parameter
Net revenue | BRL 30,000.00 |
( - ) Profit Margin | BRL 4,800.00 |
(=) Parameter | BRL 25,200.00 |
Calculation of the Taxable Value | |
Price practiced | BRL 23,000.00 |
( - ) Parameter price | BRL 25,200.00 |
(=) Adjustment Value | BRL 1,200.00 |
d) Verification of the variance margin
Price practiced | BRL 23,000.00 |
(X) Percentage of variance admitted | 5% |
Value of Admitted Variance | BRL 1,150.00 |
As in the example, the value of the adjustment (BRL 200.00) is higher than the variance margin admitted (BRL 1250.00), so it will be necessary to proceed to the addition of the respective value to the net profit for the purpose of calculating the actual profit and the CSL calculation base.
04. TABLES
- SA1 – Customers File
- SA2 – Suppliers File
- SB1 – Products File
- SD1 – Incoming Invoice Items
- SD2 – Outgoing Invoice Items
- SF1 – Incoming Invoice Header
- SF2 – Outgoing Invoice Header
- SM0 – Branches File
05. ADDITIONAL INFORMATION
Where to find | |
|---|---|
Legislation involved | Normative Instruction RFB No. 1,870, dated January 30, 2019. |
Opinion from TOTVS Industry Consulting | Industry Consulting - PISCS - Transfer Pricing Import Cost PRL |
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