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CONTENTS

1. Overview
2. Setup Procedure
3. EXAMPLE OF USE
4. ICMS Calculation

01. OVERVIEW

The Fiscal Balance State Fund aims to keep the balance of social security and government finances. The companies that receive, or that will receive, State tax incentives the legislation of which is in effect, will have to return and allocate 10% of the benefit to FEEF, applying such percentage on the amount of the difference between the calculated tax value with and without the use of the benefit or tax incentive.

The operations covered by Resolution 13/2019 RJ will have distinct calculations in the composition of the FEEF base. The calculation will be increased of "/(1- ( ICMS Tax Rate))", as instructed by the Industry Consulting available in the link Industry Consulting Instructions – PSCONSEG-1250 – FEEF/FOT and Incidence in Operations with Suframa. To meet this calculation, you must use the parameter MV_DESONRJ.

02. CONFIGURATION PROCEDURES

Parameters

In the Configurator (SIGACFG), access Environments/Registers/Parameters (CFGX017). Configure the following parameters:

If you enter more than one State, the acronyms must be separated by "/". Example: RJ/PR

...

SF4 - Type of Inflow and Outflow

Example of completion: 10.00

To enter a rate, you can use the TIO register or the routine FISA080 - State x State:

CFC - State x State

Example of completion: 10.00

...

SD1 - INCOMING INVOICE ITEMS 

SD2 - OUTGOING INVOICE ITEMS 

SFT - TAX RECORDS BY INVOICE ITEM   

03. EXAMPLES OF USE

See below some examples of how the composition of the base values and FEEF value, shown in the Incoming Invoice or Outgoing Invoice, occurs:

A) Parameter MV_DESONRJ either blank or with a State different from the MV_ESTADO of the branch logged, follows this calculation formula:

Base FEEF/FOT = Calculation Base of Exempt ICMS + Value Difference between the Total ICMS and the Taxed ICMS of the document + Value Difference between Total ICMS-ST and ICMS-ST Withheld in the document + Deferral Value + Deemed Credit Base + Difal ICMS Base

Value FEEF/FOT = FEEF Value on Exempt ICMS + FEEF Value on the ICMS difference of Document + FEEF Value on the ICMS-ST difference of Document + FEEF Value on Deferral + FEEF Value on Deemed Credit + FEEF Value on Difal

• • • Exemption

ICMS Base = BRL 300.00

ICMS Rate = 20%

ICMS Value = 60.00

FEEF Rate = 10%

Base FEEF/FOT = 300.00 

Value FEEF/FOT = 6.00

• • • ICMS Reduction

Reduction Percentage entered in registration of TIO/Tax Exception = 60%

ICMS Base = BRL 120.00

ICMS Rate = 20%

ICMS Value = 24.00

Exempt ICMS = 80.00

To compose the Value difference between Total ICMS and Taxed ICMS of document:

Calculation Base Value (as if there is no reduction) * (1 - (ICMS Rate of Operation * (1 - Reduction Percentage (check below for composition of this value))))/(1 - ICMS Rate of Operation) - Calculation Base Value (as if there was no reduction)
200.00 * (1- (0.20 *(1 - 0.40)))/ (1-0.20)) - 200.00
200.00 * (1- (0.20 *0.60))/ (0.80)) - 200.00
200.00 * (1- (0.12))/ (0.80)) - 200.00
(200.00 * 0.88/0.80) - 200.00
220.00 - 200.00
Value difference between Total ICMS and Taxed ICMS of document: 20.00

To compose the Reduction Percentage, the following calculation is performed:

(1 - (Reduction entered in Registration of TIO or Tax Exception/100))

FEEF Rate = 10%

Base FEEF/FOT = 100.00

Value FEEF/FOT = 3.60

• • • Total Deferral

Reduction deferral percentage entered in TIO: 100%
ICMS Base = 1,000.00
Deferred ICMS Value = 200.00

FEEF Rate = 10%
Base FEEF/FOT = 200.00
Value FEEF/FOT = 20.00

• • • Deemed Credit

Deemed Credit Percentage entered in TIO: 10%

ICMS Base = 1,000.00

ICMS Value = 200.00

FEEF Rate = 10%

Base FEEF/FOT = 100.00

Value FEEF/FOT = 10.00

A) Parameter MV_DESONRJ set with a State equal to the MV_ESTADO of the branch logged, follows this calculation formula:

Base FEEF/FOT = ((Calculation Base of Exempt ICMS + Value Difference between the Total ICMS and the Taxed ICMS of the document + Value Difference between Total ICMS-ST and ICMS-ST Withheld in the document + Deferral Value + Deemed Credit Base + Difal ICMS Base) / (1-(ICMS Rate / 100)) )

Value FEEF/FOT = ((FEEF Value on Exempt ICMS + FEEF Value on the ICMS difference of Document + FEEF Value on the ICMS-ST difference of Document + FEEF Value on Deferral + FEEF Value on Deemed Credit + FEEF Value on Difal) / (1- (ICMS Rate / 100)) )

• • • Exemption

ICMS Base = BRL 300.00

ICMS Rate = 20%

ICMS Value = 60.00

FEEF Rate = 10%

Base FEEF/FOT = 375.00 

Value FEEF/FOT = 7.50

• • • ICMS Reduction

Reduction Percentage entered in registration of TIO/Tax Exception = 60%

ICMS Base = BRL 120.00

ICMS Rate = 20%

ICMS Value = 24.00

Exempt ICMS = 80.00

FEEF Rate = 10%

Base FEEF/FOT = 125.00

Value FEEF/FOT = 4.50

• • • Total Deferral

Reduction deferral percentage entered in TIO: 100%
ICMS Base = 1,000.00
Deferred ICMS Value = 200.00

FEEF Rate = 10%
Base FEEF/FOT = 250.00
Value FEEF/FOT = 25.00

• • • Deemed Credit

Deemed Credit Percentage entered in TIO: 10%

ICMS Base = 1,000.00

ICMS Value = 200.00

FEEF Rate = 10%

Base FEEF/FOT = 125.00

Value FEEF/FOT = 12.50

04. ICMS CALCULATION

After the values are generated in the tax document, they are loaded for ICMS Calculation, generating in tab "Complementary Information" and line 064 - FEEF:

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