01. OVERVIEW
In accordance with Normative Instruction RFB No. 2121, dated December 15 of 2022, in which the ISS value must not compose the base of Import PIS/COFINS. In this document, we
show how to perform this calculation through the Tax Configurator (FISA170).
Note!
All presented registers and formulas are useful examples upon which the process can be based. Each user must make the registrations in accordance with their operation.
02. CONFIGURATIONS
In module Tax Records (SIGAFIS) access the menu Updates > Facilitators > Tax Configurator.
You need to check it and make some registrations for the Configurator to perform the calculation.
2.1 Tax Register
In folder Tax Rules, click the Registers Folder.
The first register to be checked is the Tax Register. This register carries an initial load that contains the taxes calculated by the legacy. If you need to add any tax missing from the list, just register it by filling in the fields below:
Tax: In this field, enter a name or acronym for tax identification
Description: This field describes the name of the tax, making its identification easier
Sphere: Determines the sphere of the tax, which can be 1 - Federal 2 - State 3 - Municipal
Kind: Identifies the kind of tax; that is, whether 1 - Tax 2 - Contribution 3 - Fund 4 - Fee
Tax ID: The purpose of this field is to line the generic tax with the known tax.
Important!
Field Tax ID performs a From/To of a generic tax with a random code set by the user with a legacy tax; that is, it links the generic tax with the known tax, to be able to recover the value of the generic tax in ancillary obligations.
Hence, you should only fill in this field if the need arises to state the value of the generic tax in some ancillary obligation, such as Tax SPED, for example.
In these scenarios, we register and check the registration of the taxes that belong in the operation.
2.1.1 ISS
2.1.2 IRRF
2.1.3 CIDE
2.1.4 PIS
2.1.5 COFINS
2.2 Profiles
The Profiles register determines when to calculate the tax, based on Product, Operation, Participant and Source/Target profiles.
The system does not carry an initial load of the profiles, so you need to register each profile to successfully execute the process.
The profiles registered are linked to the calculation rules of each tax.
For further information about the profiles, access the reference document of the tax configurator:
Profiles (Product, Operation, Participant and Source/Target) - CFGTRIB - Tax Configurator - 12.1.33
For this scenario, we registered a Profile for Product, Operation, Participant and Source/Target
2.2.1 Product Profile
2.2.2 Operation Profile
In this profile, enter the same service code bound to the product register.
2.2.3 Participant Profile
2.2.4 Source/Target Profile
2.3 Tax Document Calculation Rules
The Document Calculation Rules register determines the calculations to be performed through the Calculation Base Rule, Rate Rule, Bookkeeping Rule and Calculation Rule - Tax Documents.
The system does not carry an initial load of these rules, so you need to register each one to successfully execute the process.
In this document, we will register rules for Rate, Bookkeeping, Calculation Base and Tax Document Calculation.
2.3.1 Calculation Base Rule
In this rule, you must register how the base for the tax calculation will be. Whether the base will have reduction, whether the calculation will be by Accounting Value, whether any addition or deduction will affect it. In short, what will be used as base for calculation.
Just as in the other registers, there is no rule to be followed. The customer can make registrations in accordance with the organization of the company.
To access it, click Tax Document Calculation Rule > Calculation Base Rule. After clicking Add and selecting the branch to be used, just fill out the fields in accordance with the instructions below
Rule Code: Enter a code that identifies the Calculation Base Rule to be used in the operations.
Description: Enter a description to identify the register of the Calculation Base Rule.
Source Value: Enter the value that will be used as calculation base, from the following options: 1 - Value of Goods; 2 - Quantity; 3 - Accounting Value; 4 - Credit Value
5 - ICMS Base; 6 - Original ICMS Base; 7 - ICMS Value; 8 - Shipping Value; 9 - Trade Note Value; 10 - Total Value of Item.
Discount: Enter whether the Discount value affects the base. Options: 1 - No Action; 2 - Subtraction; 3 - Addition.
Freight: Enter whether the Shipping value affects the base. Options: 1 - No Action; 2 - Subtraction; 3 - Addition.
Insurance: Enter whether the Insurance value affects the base. Options: 1 - No Action; 2 - Subtraction; 3 - Addition.
Expenses: Enter whether the Expenses value affects the base. Options: 1 - No Action; 2 - Subtraction; 3 - Addition.
Exempted ICMS: Enter whether the Exempted ICMS value affects the base. Options: 1 - No Action; 2 - Subtraction; 3 - Addition.
Reduction %: Enter the reduction percentage (%) for operations with Calculation Base Reduction.
Reduction Type: This field is enabled only if field Reduction % is filled in. You must select the reduction type. Options: 1 - Reduce before additions/deductions; 2 - Reduce after additions/deductions.
Unit: This field is enabled only if field Source Value is set to option 2 - Quantity. In this field, enter the measurement unit of the quantity entered.
Description: Automatically filled in after entering the unit.
2.3.1.1 ISS Calculation Base
2.3.1.2 IRRF Calculation Base
2.3.1.3 CIDE Calculation Base
2.3.1.4 PIS Calculation Base
In accordance with the Normative Instruction, a Gross Up is performed in the PIS and COFINS Calculation Base. In this case you need to register a formula to compose the base with this index.
In tab formula details, the following formula was entered:
O:VAL_MERCADORIA * ( 1 ) / ( 1 - A:PISIMP / 100 - A:COFIMP / 100 ) - VAL:ISSIMP
2.3.1.5 COFINS Calculation Base
2.3.1.5 PIS and COFINS FORMULA
The images below are an example of formula addition.
2.3 Rate
In this register, the rate rules used in the calculation are defined.
Just as in the other registers, there is no rule to be followed. The customer can make registrations with any description desired.
To access it, click Tax Document Calculation Rule > Calculation Base Rule > Rate Rule. After clicking Add and selecting the branch to be used, just fill out the fields in accordance with the instructions below
Rule Code: Enter a code that identifies the Rate Rule to be used in the operations.
Description: Enter a description to identify the rate rule.
Source Value: Field required. Enter the source of the rate through options 1-ICMS Rate 2 - Presumed Credit Rate 3 - ICMS ST Rate 4 - Manually Entered Rate 5 - Tax Reference Unit (URF) 6 - Manual Formula 7 - Progressive Table
URF Code: Is only enabled if field Source Value is filled in with option 5 - Tax Reference Unit (URF).
URF Descr.: Automatically entered after filling in the field URF Code.
URF Perc.: Enter the URF percentage to be used.
2.3.1 ISS Rate
2.3.2 IRRF Rate
2.3.3 CIDE Rate
2.3.4 PIS Rate
2.3.5 COFINS Rate
2.4 Bookkeeping Rule
In this register, define the method of invoice bookkeeping in records.
Just as in the other registers, there is no rule to be followed. The customer can make registrations with any description desired.
To access it, click Tax Document Calculation Rule > Bookkeeping Rule. After clicking Add and selecting the branch to be used, just fill out the fields in accordance with the instructions below
Rule Code: Enter a code that identifies the Bookkeeping Rule to be used in the operations.
Description: Enter a description to identify the Bookkeeping Rule.
Levy: Enter whether the operation is levied. Options: 1 - Levied 2 - Exempt 3 - Other.
Invoice Total: Enter how the tax will behave in the invoice total. Options: 1 - No Action; 2 - Subtract only from the invoice total; 3 - Subtract from the total of invoice and trade note; 4 - Subtract only from the trade note total; 5 - Sum of invoice total only; 6 - Sum of trade note total only; 7 - Sum in trade note total only; 8 - Gross up in trade note total.
Deferral Percentage: Enter the Deferral percentage.
Reduced Installment Levy: Fill this out in case of installment reduced from base. Options: 1 - Exempt; 2 - Other.
CST Table: Enter the CST of the tax to be registered.
Description: Automatically entered after field CST Table is filled in.
CST: Enter the CST of the tax.
Return CST: Enter the CST to be used in case of return.
2.4.1 IRRF Bookkeeping
2.4.1 ISS, CIDE, PIS and COFINS Bookkeeping
2.5 Calculation Rule - Documents
The Calculation Rule register is the last to be executed.
When registering this rule, we link the profiles to the other rules we have registered before. Through the definitions of this register, the system performs the calculation through the Tax Configurator.
Thus, as in the other registers, there is no rule for description, or method for registration. However, you must perform one registration per tax, because you will need to link the tax.
To access it, click Tax Document Calculation Rule > Calculation Rule - Tax Documents. After clicking Add and selecting the branch to be used, just fill out the fields in accordance with the instructions below
Rule Code: Enter a code to identify the Calculation Rule - Tax Documents.
Description: Enter a description to identify the Calculation Rule - Tax Documents.
Tax: Enter the tax to be defined for calculation in this rule. Example: ICMS.
Description: Automatically entered after field Tax is filled in.
Start Date: Enter the rule's initial date. Example: 01/01/2022. The rule becomes valid from the date entered onwards.
End Date: Enter the final date, if any. The rule is valid until the date entered in this field. If, after registration, the rule acquires an end date, you can edit this field to change it.
Calculation Basis: Enter the calculation base rule to be used in the calculation.
Rate: Enter the rate rule to be used in the calculation.
Financial Rule: Enter the financial rule to be used. This field is not required. If you use Financials, fill in this rule.
Rounding Configuration: Enter a behavior for the system to follow in case of rounding. Options: 1 - Round; 2 - Truncate
Tax Limitation Min. Oper.: If there is a minimum tax value for the system to calculate, enter it in this field.
Manual Min. Value: Enter the minimum value to calculate the tax. Field enabled after filling out the Tax Limitation Min. Oper.
Tax Limitation Max. Oper.: If there is a maximum tax value for the system to calculate, enter it in this field.
Verification Rule: Enter the Verification Rule to be followed.
Bookkeeping: Enter the Bookkeeping Rule to be followed.
Tax for Increase: Enter the tax code for increase, if any. Example: ICMS.
Deduction per Dependent: Enter the rule for deduction per dependent, if affected by taxes. Example: IRPF.
Progressive Table: Enter the rule code of Progressive Table, if the tax is subject to this incidence. Example: IRPF.
Form Gen. Rule: Enter the rule to be used for Form generation.
Auxiliary Calculation Base: Enter the rule code of secondary calculation base, for scenarios with base value calculation, when there is a need to calculate two calculation bases and
use the one with the highest value.
Greater or smaller value between bases: Field enabled after completion of field Auxiliary Calculation Base. Options: 1 - Greater; 2 - Smaller.
Source/Target: Enter the profile code of Source/Target to be used in the rule.
Participant: Enter the profile code of Participant to be used in the rule.
Operation: Enter the profile code of Operation to be used in the rule.
Product: Enter the profile code of Product to be used in the rule.
2.5.1 ISS Calculation Rule
2.5.2 IRRF Calculation Rule
2.5.3 CIDE Calculation Rule
2.5.4 PIS Calculation Rule
2.5.5 COFINS Calculation Rule
2.6 Addition of Incoming Document
For the document to calculate through the configurator, issue it with the registers entered in the Profile register.
IMPORTANT!
To generate Withheld Tax Bills, create a financial rule. Access the link below for further information.
https://tdn.totvs.com.br/display/public/PROT/Configurador+de+Tributos+-+Regras+Financeiras
03. TABLES
F2E | Tax Register |
F20 | Tax Profiles |
F21 | Source/Target Tax Profile |
F22 | Participant Tax Profile |
F23 | Operation Tax Profile |
F24 | Product Tax Profile |
F25 | Product x Source Profile |
F26 | Operation Type Profile |
F27 | Calculation Base Rule |
F28 | Rate Rule |
F2B | Tax Rule |
F2C | From/To Taxes |
F2D | Calculated Generic Taxes |
04. RELATED LINKS
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas