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For this, the following parameters must be observed:

• MV_ACMIRPF = establishes the cumulative period to be considered when applying IRRF-PF progressive table, considering:

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2 = Actual due date (Expected Payment Date).

3 = Accounting Date

• MV_ACMIRPJ = establishes the cumulative period to be considered to verify if the company reached minimum withholding value:

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2 = Actual due date (Expected Payment Date).

3 = Accounting Date

• MV_VLRETIR - Specifies the minimum amount for exemption from withholding IRRF. In this case, the bill with amount lower than this parameter is not generated and IR is zero.

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Considering the bills below, applying the progressive tax table:

In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PF progressive table, generates tax withholding.

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Considering the bills below, applying the progressive tax table:

In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.

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Considering the bills below, applying the progressive tax table:

In this situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.

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Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PJ percentage, generates tax withholding.

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Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, summing up the value of the bills with the same maturity date, reached the minimum withholding value (R$ 10.00) and calculation base is R$ 1,000.00 (bill 1 + bill 2 + bill 3), since tax was pending in both first bills.

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Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, there was withholding, since the value accrued (bill 1+ bill 2 (bills with the same accounting date), applying the rate, we have the withheld tax.

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See Also

• Normative Instruction SRF no. 480