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01.

ANTICMST- Total Tax Anticipation of ICMS-ST

01. OVERVIEW
02. EXAMPLE OF CONFIGURATION
03. EXAMPLE OF USE
- Parameters
- TIO File
- Procedure:
- Example
04. ANTICIPATION IN INTERNAL ACQUISITIONS
- Fields
- Procedures of Use
  - Example of Use
OTHER DOCUMENTATION

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OVERVIEW

The calculation of the anticipation of ICMS due regarding goods subject to the tax substitution system in the interstate acquisition made by wholesale/retail trader to contemplate the calculation of anticipation of ICMS/ST collected separately.

02. SETUP PROCEDURE

In the Configurator module, option Environment/Files/Parameters (CFGX017), observe/create the following parameters:

Table	SF4
Field	F4_ANTICMS
Type	Character
Size	1
Format	@!
Header	ICMS Anticip.
Description	Tax anticipation ICMS
Options	1=Yes, 2=No
Help	Indicates whether the operation should be treated as ICMS Tax Anticipation.For operations with anticipation, the value of the rate differential will not be added to the value of the cost in the product.1=Yes - Operation with ICMS Anticip.2=No - Operation without ICMS Anticip.

Table	SF4
Field	F4_OBSSOL
Type	Character
Size	1
Format	@!
Header	Solid. Rem.
Description	Solidário in the note.
Options	1=Yes; 2=No; 3=ICMS Garantido.
Help	This field allows you to enter whether the value of the ICMS Solidario should be posted in the Notes column of the Reports Data Processing System templates P1, P1A, P2, and P2A.

Table	SF4
Field	F4_CREDST
Type	Character
Size	1
Format	@!
Title	Crd. ICMS ST
Description	Credit ICMS ST?
Options	1=Credit; 2=ST Withheld; 3=Debit; 4= Tax Replacem.
*Help*	Define the treatment for Tax Replacement ICMS calculated in the incoming and outgoing invoices, which may be:1=Credit: The calculated value will be treated as credit both for incoming and outgoing transactions.2=ST Withheld: the calculated amount will always be withheld, being released as credit in incoming transactions and as debit in outgoing transactions. (this is the default treatment).3=Debit: The calculated value will be treated as Debit for both incoming and outgoing transactions.4= Tax Replacem. The calculated value is treated as Tax Replacement, not being credited nor debited in the calculation of ICMS ST. This amount will not be presented as withheld in the Data Processing System, (P1, P1A, P2, and P2A), in the ICMS Calculation Record (P9), neither as debit/credit in the ICMS ST Calculation.

Table	SF4
Field	F4_INCSOL
Type	Character
Size	1
Format	@!
Header	Add Solid.
Description	Aggregate ICMS withheld in Inv.
Options	S=Yes; N=No; A=Good; D=Deduce Withheld
*Help*	This information defines the criterion of calculation of the ICMS Solidário, being: S: Add the value of the ICMS Solidário to the Invoice total; N: The value of the ICMS Solidário is not added to the total invoice, but should not be paid to the supplier; A: The value of the ICMS Solidário is not highlighted in the tax document, but is embedded in the value of the goods; D: The value of the ICMS Solidário must be deducted from the amount of the trade note to be paid, and must not be incorporated into the accounting value of the document.

Table	SF4
Field	F4_VARATAC
Type	Character
Size	1
Format	@!
Header	Ret/Wholes Est
Description	Ret/Wholes Est
Options	1=Retailer; 2=Wholesaler

Table	SF3
Field	F3_ANTICMS
Type	Character
Size	1
Format	@!
Header	ICMS Anticip.
Description	ICMS Tax Anticip.
Help	Indicates whether the operation should be treated as ICMS Tax Anticipation. For operations with anticipation, the value of the rate differential will not be added to the value of the cost in the product.1=Yes - Operation with ICMS Anticip.2=No - Operation without ICMS Anticip.

Table	SF3
Field	F3_VALANTI
Type	Numeric
Length	14
Format	@E 999,999,999.99
Header	ICMS Ant Val.
Description	ICMS Anticipation Value.
Help	Tax Anticipation Value of ICMS.

Table	SD1
Field	D1_VALANTI
Type	Numeric
Length	14
Format	@E 999,999,999.99
Header	ICMS Ant Val.
Description	ICMS Anticipation Value
Valid	MaFisRef("IT_VALANTI","MT100",M->D1_VALANTI)
Help	Value of ICMS Tax Anticipation of the Item.

Table	SFT
Field	FT_ANTICMS
Type	Character
Length	1
Format	@!
Header	ICMS Anticip.
Description	Tax anticipation ICMS
Help	Indicates whether the operation should be treated as ICMS Tax Anticipation. For operations with anticipation, the value of the rate differential will not be added to the value of the cost in the product.1=Yes - Operation with ICMS Anticip.;2=No - Operation without ICMS Anticip.

Table	SFT
Field	FT_VALANTI
Type	Numeric
Length	14
Format	@E 999,999,999.99
Header	Ant. Val ICMS
Description	ICMS Anticipation Value.
Help	Tax Anticipation Value of ICMS.

After registration of the fields above,

Go to Updates/Files/Formulas (CFGX019), and, in the Formula field, add a formula that points to one
Register a GNRE – National Payment Form (Table SF6) with the amount paid in advance, and this form will be used by the formula in the included RDMAKE
Register an Inflow TIO related to the formula previously registered, not forgetting to set the ICMS field, referring to the ICMS anticipation, toYES:
Add an incoming document with this TIO associated, i.e., the document will contain the anticipation value.
Check the Data System report (MATR930), in which the information included in the RDMAKE is added to the Notes column.

RDMAKE Example: Image Removed

Image Added

03. USAGE PROCEDURE

Parameters

Variable Name	MV_ANTICMS
Type	Logical
Content	.T.
Description	Indicate whether the anticipation value of local operations will be deducted from the subsequent ICMS-ST value

Variable Name	MV_MESANTI
Type	Logical
Content	.F.
Description	Indicate whether the credit value of ICMS anticipation will be released in the following month of the invoice (.T.) or in the month of invoice entry (.F.)

TIO Registration

ICMS ST Cred. - 4=Tax Repl.

Solid. Note (F4_OBSSOL) = Yes

ICMS Anticip. (F4_ANTICMS) = YES

ST.Ret/Wholes. (F4_ATACVAR) = Yes

Informações

title	Important!

The entry codes (MATA985) and reflex codes (MATA987) should be bound to the TIO Record (MATA080) to display the values in the tabs ICMS Calculation and ICMS-ST Calculation.

Procedure

In the Tax Records module (SIGAFIS), access Updates/TES Registration (MATA080), configure the Ret/Wholes. Est field (F4_VARATAC) with the options 1=Retailer or 2=Wholesaler.
Enter the ICMS Anticipation field (F4_ANTICMS) for wholesale establishment, including distributor.
For the value of the total tax anticipation (ICMS-ST) to be presented correctly in the ICMS-ST calculation, set the field Solidário in the Note (F4_OBSSOL) to YES.
Set the parameter (MV_MESANTI) to F.
In the Tax Records Module (SIGAFIS), access Updates/Incoming Document (MATA103).
Register the Incoming Document with the previously registered TIO. After completing the requested information, you can generate the report in the Data Proc. System routine (MATR930).
In Tax Records (SIGAFIS), access Miscellaneous/ Calculations/ICMS Calculation. For the State of Minas Gerais (MV_ESTADO = MG), the value of the ICMS anticipation is demonstrated in the Additional Information tab on row 046 ICMS/ST collected at the time of entry
Still in Tax Records (SIGAFIS), access Reports/ Calculations. ICMS Official Tax Records. For the State of Minas Gerais (MV_ESTADO = MG), the value of the ICMS anticipation is demonstrated in the Collected ICMS/ST Notes at the moment when goods enter the State.

Nota

title	Important:

For companies located in the State of Sao Paulo (MV_ESTADO = SP) the following rule is applied for calculating the anticipation:

Example

Calculation Basis of Item = 1,000.00 ICMS_ST Value = 121.00

Product's Internal Rate = 18%

ICMS Inter-State Rate = 12%

Anticipation Value = (Item Calculation Basis * Product's Internal Rate/100) – (Item calculation basis * ICMS Inter-state Rate/100)

Anticipated Value = (1,000.00 * 0.18) – (1,000.00 * 0.12)

Anticipated Value = 60.00

ICMS/ST value = (ICMS ST value) – ICMS/ST value anticipation = 121.00 – 60.00

ICMS/ST Value = 61.00

The Anticipated Value must be generated in the ICMS-calculation column as below:

002.12 – Anticipated Payment – RICMS Item 277.