Histórico da Página
...
| Informações |
|---|
Official documentation from the tax consultancy: Tax Reform - Composition of Fixed Assets |
...
2.1. Should the fixed asset be recorded at the total value of the invoice, including CBS, IBS, IS, and IPI?
...
R: Yes, based on Art. 109 of LC No. 214/2025 and the rules in Technical Note 2025.002 v1.10, the gTribRegular group for operations with IBS/CBS suspension should be filled out using the criteria below, respecting the tax logic and the assisted calculation model:
Field | Expected Value | Justification |
Rates (pIBS, pCBS) and values (vIBS, vCBS) | Fill with the full rates and corresponding values, even with a suspension | The NT directs that the tax value must be reported even in operations with suspension, for the purpose of assisted calculation and Tax Authority control. |
cCSTReg | Specific CST for suspension (to be defined in a future official table) | NT 2025.002 v1.10 states that there will be specific CSTs for situations like suspension, exemption, etc. (official tables are pending publication). |
indExigibilidade | 2 - Suspended | According to the tax liability indicator table, when the tax is suspended by a specific rule (as in Art. 109). 109). |
...
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas