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Rate and rate differential

The ICMS is a taxation of State jurisdiction and, as each State has its specific treatments and legislations in its territory, the tax rates vary according to the State to which they refer.

The tax rates relate to products and services and States involved with transactions, among other factors.

Example of tax rates from the State of São Paulo:

Rate Differential

This differential is calculated according to the value of ICMS in the internal operation (the value of ICMS calculated in the tax document).

If a reduction occurs in the calculation base in the interstate operation, it should be considered, because it is the value detailed in the tax document that covers the entry of the goods.

Example of circulation of goods from Sao Paulo to Pernambuco:

Treatments used in the ICMS Calculation

Table 53 - Numbering of taxes bills, for keeping the sequence numbering of ICMS bills;

Refer to the parameters in Additional Information that are responsible for:

• Enter the nature of ICMS bills generated in the Financial module;
• Identify the code given to the State Secretariat for the collection of ICMS.
• Register the standardized entry codes for accounting.
• Enter the nature of the complementary ICMS bills generated in the Financial module;
• Enter the nature of the bills related to the Special Fund for Combating Poverty (FECP) generated in the Financial module.
• Indicate if the bills to be paid, generated in the calculation of the ICMS, should be presented on the screen after confirming the calculation for maintenance (an option in which it is possible to view/change the bills generated by the calculation). The system displays on screen all the bills payable generated by the calculation of ICMS. With this, it is possible to change any information about the bill generated at the time of the ICMS calculation (history, nature, or prefix).
• Define the prefix of Accounts Payable (Local ICMS) generated in the ICMS calculation.
• Treat the calculation of the differential rate ICMS. Enter if the base of the complementary ICMS should be reduced as the regular ICMS. The calculation can be made by the value of the operation, disregarding the reduction in the calculation base.
• Indicate if the name of the calculation file for the previous period should be automatically entered by the routine. The file name of the previous period is automatically selected only when the name of a file is not entered in the Previous Period File? question according to the parameter configuration.

ICMS Calculation Entries - Tax Document

The ICMS Calculation routine also received new implementation to be adjusted to the SPED operation.

Besides calculating transactions of the period, entries concerning tax documents are listed and presented.

Manual adjustments can also be made, provided they are previously registered as Calculation Adjustments (Adjustment Tp. = 2).

Routine parameterization is in the same format.

After setting the parameters, it is verified if a calculation already exists for the selected period, and when found, two options are displayed:

• Redo - By selecting this option, the previous calculation is retrieved and displayed on the screen for new adjustments.
• Delete - This option is only allowed if no bills exist generated by the previous calculation. Here, the calculation is generated without considering data previously generated.

In the Calculation - ICMS and Calculation - ST tabs, in addition to the existing fields, the EntryCode column is available.

All entries used in documents within the period of the calculation are presented according to the definition of the document.

Besides entries loaded from documents, manual adjustments can be made in the calculation using the Add Row option.

After confirming the calculation, bills, and GNREs concerning calculation, as well as calculation files (with IC or ST extension), are generated.

Besides calculation files, the CDH table (ICMS Calculation of the period) is fed, from which information about previous calculations is searched for reprocessing or query.

Generating the ICMS Calculation

1. In ICMS Calculation, click Parameters and fill out data according to the field help instructions.
2. Adjust the data in accordance with the instructions described in item Main Fields.
3. Check and confirm data.
4. Repeat the confirmation, and the system displays a new screen subdivided into tabs:
   • ICMS - Inflows
   • ICMS - Outflows
   • ST - Inflows
   • ST - Outflows
   • ICMS calculation
   • ST calculation
   • Additional Information
   • Calculation-Fomentar

See also the features available in Other Actions.

Tab - ICMS inflows

This tab presents the summary of the incoming invoices organized in columns, totalized, and sorted by CFOP.

Tab - ICMS Outflows

This tab shows the summary of the outgoing invoices organized in columns, totalized, and sorted by CFOP.

Tab - ST inflows 

This folder displays the totalization of the Calculation Basis and the Tax Credited, by State, of the interstate inflows of products under the Tax Substitution system.

Tab - ST Outflows

This folder displays the totalization of the Calculation Basis and the Tax Debited, by State, of the interstate inflows of products under the Tax Substitution system.

Tab - Calculation - ICMS

The data is presented in columns containing:

Row, Code, Description, Value, GNRE, and Expiration Class.

Tab - Calculation - ST

The data is presented in columns containing:

Row, Code, Description, Value, GNRE, and Expiration Class.

Tab - Additional Information

This folder displays the following values related to the ICMS:

 We also see on this screen the Tax Due Date, the Collecting Agency, and the space for Notes.

Tab - DIFAL/FECP

This tab shows the data displayed in columns: Status, DIFAL to be collected, Credit DIFAL Balance, FECP to be collected, Credit Balance, and FECP/Special Debits.

Tab - Special Debits

This tab displays the data in columns: Row, Code, Description, Value, GNRE/Maturity Class.

Setup Procedure 

Fill in the information in the Extra Calculation Credits tab of the Calculation Entry routine (MATA964) or Invoice Entry (MATA985), verifying that the Credit Usage Code and Credit Adjustment Code fields are properly filled in.

Usage procedures

1. In SIGAFIS, access the ICMS calculation routine (MATA953) using the menu Miscellaneous->Calculations->ICMS Calculation.
2. Fill in the initial questions of the routine and confirm the calculation processing.
3. When you complete the calculation, check that, now, the new Extra Credits tab
4. In this tab, codes for Extra Calculation Credits will be displayed, with the totalizers of the following values:
   1. Balance of tax credits from previous periods
   2. Total credit appropriated in the period
   3. Total credit received by transfer
   4. Total credit used in the period
   5. Accumulated tax credit balance to be carried forward to the following period

5. When you double-click the row of the code, the details of the amounts will be displayed, separated by the sections Credit Receipt, Receipt by Transfer, and Credit Usage.

6. In this detailed Extra Calculation Credits screen, we have the following values:

1. 1. A row identifying the section, where 0001 is credit receipt, 0002 is receipt by transfer, and 0003 is use
   2. Type of credit use as defined in the ICMS/IPI EFD layout
   3. Code value, as per the row section;
   4. Number of the document that originated this value (if any);
   5. Electronic invoice key that originated this value (if any);
   6. Source entry code that originated this value(if any)
   7. Type of entry, which can be Individualized Automatic, Grouped Automatic, or Manual

7. To return to the consolidated screen, simply double-click the row that contains the

Procedures for Configuration

To generate Forms and Bills via calculation, it is necessary to configure some parameters. 

In the Configuration Tool (SIGACFG), access Environment/Files/Parameters to configure the following parameters:

If the MV_SUBTRIB parameter is not sufficient to detail all the State Registration entries of the company, parameters with the name MV_SUBTRI and sequential numeric end must be created to add the remaining entries. Example: MV_SUBTRI2, MV_SUBTRI3, etc.

When configuring this parameter, you need to enter the code and store of the default supplier to generate the Tax Substitution bills for each

State, with the following format:

CCCCCC;LL

where:

CCCCCC = supplier code

LL = supplier store

The supplier code and store must be entered with the exact size of the Code (A2_COD) and Store (A2_STORE) fields available in the

system. In the example above, the Code field (A2_COD) is 6 characters long, and the Store field (A2_LOJA) is 2 characters long.

The acronym for each State is shown next to the parameter

Examples: MV_RECSTRJ (standard supplier for the State of Rio de Janeiro), MV_RECSTMG (standard supplier for the state of Minas Gerais), and so on.

When configuring this parameter, ICMS Tax Substitution Payable bills will be generated for States with UF different from the active company in the system.

The parameters for all states in which the payer has State Registration must be created. The bills payable for Tax Substitution will only be generated

for states with the parameter created and valid content, that is, with the supplier existing in the suppliers' file.

Enter the code of the nature to be used. If the nature does not exist, it will be automatically registered by the routine.

Enter the code of the nature to be used. If the nature does not exist, it will be automatically registered by the routine.

Enter the code of the nature to be used. If the nature does not exist, it will be automatically registered by the routine.

Additional ICMS bills payable will only be generated for states that have legislation to do so.

Enter, in this parameter, the state of Rio de Janeiro, if the taxpayer is established in RJ and has the need to delete the transactions with its State in the ICMS Accounting Registration - Tax Substitution page of Record P9 and create a Summary of Tax Calculation - Tax Substitution - Internal Operations.

This parameter will only have functionality for the state of Rio de Janeiro and for the issuance of the ICMS Accounting Registration – P9.

This parameter will have an effect only for SPED, CTE, and NFCE kinds.

The other kinds will be considered in the calculation of ICMS regardless of whether or not the parameter is filled.

If the parameter is not created or is without content, the information considered in the calculation of ICMS for NF-e will be:

• '' - No return from Sefaz
• '100' - Authorized use of NF-e

Usage Procedures

In Tax Records (SIGAFIS), go to Miscellaneous/Calculation/ICMS Calculation (MATA953) and set specifically the questions Generate Bills and Generate Collection Form to Yes. Answer the other questions as needed. According to the configuration of the parameters MV_STUF and MV_STUFS, the National Tax Payment Forms are generated by State of the amount related to the Tax Substitution ICMS. If the parameter MV_RECST is set for each State in which the forms were generated, the bills payable will also be saved. The bills payable for the regular ICMS and the complementary ICMS (rate differential) will also be generated. If the parameter MV_TITAPUR exists and is set to .T. (true), when confirming the calculation, the generated bills will be displayed on the screen for possible maintenance.

Example:

We calculated the ICMS for a period in which we obtained the following values to collect:

Regular ICMS: BRL 600.00

Complementary ICMS: BRL 500.00

ICMS - Tax Substitution: BRL 2,250.00

Upon confirmation of the calculation, the National Payment Forms and bills will be generated. Each generated bill (for each tax) will be displayed on the screen for possible maintenance.

Other Actions/MThread Log

In this option, the system displays the Processing Log screen related to the ICMS calculation.

The Warnings and Processing Errors icon are at the bottom.

Click Search tofind specific items, or Details to view other information for the selected item.

To speed up the process of booking the Tax Calculation to the ERP Records, this routine distributes the processing using multiple threads that divide the load of the period, considerably reducing the time.

Other Actions/Captions

Click this option to display the table for the system captions.

Simples - Santa Catarina

This routine enables the calculation of the tax collectible from micro and small-sized businesses in the State of Santa Catarina which opted for the Simples System.

To use the Simples/SC benefits, the micro and small-sized business must obtain their previous framing based on the annual gross income in the following manner:

• Equal or lower than BRL 160,000.00 (one hundred and sixty thousand reais) is considered micro business;
• Higher than BRL 160,000.00 (one hundred and sixty thousand reais) and equal to or lower than BRL 2,000,000.00 (two million reais) is considered a small business.

The micro and small businesses are monthly subject to the collection, by the ICMS, of the equivalent amount:

It is considered a Taxable Revenue with the value corresponding to:

• goods sales and services rendering not involved in the Cities tax competence;
• non-operational incomes, excluding from them the financial incomes of interests, indexation, and discounts;
• revenue made by all sites of the same company, inside or outside the State of Santa Catarina;
• Own revenues, and revenues made by trading funds or commercial/industrial sites acquired by the company when it is exploiting under the same corporate name or another one;
• Sales of assets acquired for integrating the fixed assets, except when they occur after the regular use, considering a period not less than 12 months.

According to the current legislation, the taxpayers fitting this system, when performing goods outflows or services rendering dedicated to taxpayers not fitting to the same system, must emphasize the ICMS relating to the operation for the purchaser to be credited of the value.

The ICMS detailed in the tax document must be registered in the Tax Debited column of the Outflow Records, but it must not be displayed in the ICMS calculation, since the calculation of the tax collectible must be performed based on the Taxable Revenue of the period, as previously described.

Therefore, a new process was developed to calculate the ICMS for companies choosing the Simples/SC performing operations for both types of companies.

Credit reversal - Pernambuco according to Section 34, III, of Decree No. 14.876/91 - State of Pernambuco

By the ICMS Calculation, it is possible to calculate ICMS credit reversal based on inflow operations.

The following paragraph has been copied from the Section abovementioned.

The use of reduced rate imports a ban on the use of the full tax credit for the purchase of the goods. Thus, in relation to the outflows contemplated with a reduced rate, the taxpayer must reverse the portion of the tax credit proportional to the reduction.

When, at the domestic outflow, the rate of 7% is levied, the portion of the usable tax credit shall correspond to the following percentage:

X = 41.18%

Therefore, the percentage corresponding to 58.82% (100% - 41.18%) should be reversed.

When, at the domestic outflow, the rate of 12% is levied, the portion of the usable tax credit shall correspond to the following percentage:

 X = 70.58%

Therefore, the percentage corresponding to 29.42% (100% - 70.58%) should be reversed.

Copy the P9AUTOTEXT.PE file to the directory corresponding to \SYSTEM.

1. In the TIO File (Types of Inflow/Outflow), enter the percentage to be reversed in a said item with the levy of ICMS in the Rev % field(F4_ESTCRED). The credit reversal is only calculated if a percentage is entered in this field.
2. In the following fields, the system updates the credit reversal value when purchasing a particular good.

• Rev. Vl. (F3_ESTCRED)
• Rev. Vl. (F1_ESTCRED)
• Rev. Vl. (D1_ESTCRED)
• Rev. Vl. (FT_ESTCRED)

3. In the ICMS calculation, after the routine is processed, see, in the Additional Information tab Row 031, the total amount of the credit reversal. To display this credit value in Credit Reversal in the ICMS-Calculation tab, use the auto-filling available in the file P9AUTOTEXT.PE.

4.This configuration automatically posts the calculated value in the following way:

003.01 - REV. REF SECT. 34, III, OF DECREE No. 14,876/91.

Calculation of Credit Reversal for ICMS - Federal District according to subsection V of section 60 of Decree 18,955 RICMS-DF

1. In ICMS Calculation, complete the routine parameters and confirm.
2. In the ICMS Calculation tab, the value of credit reversal is displayed, calculated as follows:

(Value of unitary calculation base of the incoming invoice * inflow rate) * (quantity of outgoing invoice/100) * reduction percentage of outflow ICMS base.

Example of calculation:

• An incoming invoice with calculation base equal to BRL 12,500.00, a rate equal to 7%, and a product quantity of 250.
• Outgoing invoice, with reduction of 16.67, a quantity equal to 10.

((12500/250) * 0.07) * (10/100) * 16.67 = 5.834 – The system does not round it

The value of the credit reversal is 5.834.

Reversal of debits in the provision of Transport Services - Minas Gerais according to RICMS - MG Decree 43,080 of 2002, Annex XV Section 4.

Copy the P9AUTOTEXT.MG file to the corresponding \SYSTEM\ directory (if version 8.11 and 10). The file is used only for taxpayers in the state of MG.

Incentive Credit - Manaus

Based on the inflow and outflow operations with goods encouraged in the State of Amazonas, the system enables the Manaus Incentive Credit calculation.

Finished goods, when destined for civil construction companies or similar works, as well as operations with electronic equipment destined for production, are examples of products/operations that give the right to the Incentive Credit.

The industries with the right to the Incentive Credit apply the reimbursable credit amounts in their ICMS calculation, thus checking the final balance of the period.

1. Inthe Products File, assign the corresponding NCM code. The calculation of the Incentive Credit is carried out for the products that have the percentage informed. In the field, indicate if the percentage used in the Outflow is the one reported in the product record or the NCM x Customer Type binding in the MV_CRDM001
2. Inthe Customers File, enter the framework in the Incentive Credit: 1 = Not Encouraged; 2 = Construction Company; 3 = Others;
3. The calculation of the incentive credit is made only to those registered for transactions with Constructing Company (2) or Others (3).
4. In the TIO File routine, assign whether or not to calculate the incentive credit by entering in the field the form of calculation: 1 = Do Not Calculate;2 = Electronic Equipment; 3 = Construction.
5. The Incentive Credit calculation is only performed in the Inflow and Outflow Types registered for transactions with Electronic Equipment (2) or Construction (3).
6. Inthe Inflow/Outflow Transactions: Type the inflow and outflow operations using the products and TIO registered, as described in topics 3 and 4.
7. In the ICMS Calculation: Fill in the respective questions, and, in the Generate Incentive Cred. question,enter Yes.
8. After processing the routine, the total amount of the Incentive Credit is displayed in the Additional Information

Statute no. 4533 - 2005 - Rio de Janeiro

This routine contemplates the State Statute No. 4.533 of April 4, 2005, which regulates the economic recovery policy of the cities of Rio de Janeiro, providing a special tax process to the companies.

The companies allowed a special process apply a specific tax rate on the monthly billing amount, deducing the amount obtained from the ICMS collectible of the period.

For Statute no. 4533 to be properly contemplated, it is necessary to perform the following procedures:

In the Configuration module, option Environment/Files/Parameters, observe the configuration of the following parameter:

For the ICMS calculation, only the Internal and Interstate Outgoing Invoices are considered, not considering the Return Invoices and forwarding them to Processing.

In the ICMS Calculation: Fill in the respective questions and confirm the processing.

Use of ICMS Credit - Outgoing Operations for Taxpayer Replaced pursuant to Section 271 of RICMS - SP.

Section 271 - The reimbursement of the value of the withheld tax or the installment of the withheld tax, provided for in Section 269, subsection IV, does not prevent the use of the credit by the taxpayer, when admitted, of the tax levying on the outgoing operation promoted by the taxable person for substitution by entering it in the book ICMS Calculation Record, in the table Tax Credit - Other Credits, with the expression Credit related to the proper operation of the substitute (Statute no. 6,374/89, section 36, with amendment of Statute no. 9,359/96, section 2nd, I). 

• Paragraph 1 - In the event that the goods have been received from another replaced taxpayer, the value of the tax levying until the previous operation is calculated by applying the internal rate on the basis of calculation that would be attributed to the sender's own operation if it was subject to the common taxation system. 
• Paragraph 2 - The value of the credit referred to in the previous paragraph cannot be higher than that resulting from the application of the internal rate on the value of the basis of calculation of the withholding made by the taxable person by substitution. 
• Paragraph 3 - In the impossibility of identifying the incoming operation of the goods, the replaced taxpayer may consider the value of the credit corresponding to the most recent entries, sufficient to carry the amount involved. 

Credit granted - Sao Paulo according to Decree no. 56,018 of July 16, 2010, Decree no. 56,855 of March 18, 2011, and Decree no. 56,874 of March 23, 2011, of the State of Sao Paulo.

Credit is granted to sites or companies in the State of Sao Paulo according to the Legal Framework.

Preconditions

Before generating the credit granted:

1. The configuration file P9AUTOTEXT.SP must be within the \SYSTEM directory of Microsiga Protheus.
2. In the TIO File, assign the percentage of the Credit Granted (F4_CROUTSP) applied to the item of the invoice as ruled by the legislation.
3. The MV_CROUTSP parameter must be filled in with the four (4) first digits of the NCM code that includes Decree no. of July 16, 2010, and Decree no. 56,855 of March 18, 2011, separated by slash ( / ) so that the System displays the value of the credit granted automatically using the P9AUTOTEX.SP routine.

After these settings, generate the incoming and outgoing transactions so that the Credit Granted field is automatically fed according to the application of the configured percentage.

To generate the Granted Credit value:

1. In ICMS Calculation, fill out the questions of the routine.
2. After processing the routine, the Credit Granted amount is displayed and presented in the tab:

• ICMS Calculation, Row 006/Code 007.32 – Credit Granted – Section 31 of Annex III of the RICMS, and, in the Additional Information tab, row 045, the value of the credit granted.
• ICMS Calculation Row 006/Code 007.33– Credit Granted - Section 32 of Annex III of the RICMS, and, in the Additional Information tab, row 045, the value of the credit granted.
• ICMS Calculation Row 006/Code 007.34 – Credit Granted - Section 33 of Annex III of the RICMS, and, in the Additional Information tab, row 045, the value of the credit granted.
• ICMS Calculation Row 006/Code 007.35 – Credit Granted - Section 34 of Annex III of the RICMS, and, in the Additional Information tab, row 045, the value of the credit granted.

Partial ICMS Tax Anticipation, according to the legislation contemplated, refers to Decree no. 8,963 of February 11, 2004 – BA Ordinance SF 84 of April 29, 2004 – PE Decree no. 52,515 of 2007 – SP Decree No. 52,742 (DOE of February 23, 2008), Decree No. 19,714, (DOE of August 4, 2003) – MA

It performs the treatment to calculate the credit when referring to the Tax Anticipation of ICMS in the incoming operations with differential rate and margin of Solidario, aimed at all taxpayers who make purchases from other States and that have an operation rate of less than the internal rate, or the internal rate greater than 12% (adjusted ST-VAT).

Requirements: In the TIO records, enter if the operation refers to the Tax Anticipation of ICMS.

This document aims to assist the generation of Accumulated ICMS Credit related to export or other hypotheses according to Section 106 of RICMS/BA.

Setup Procedure

In the Configuration Tool (SIGACFG), access Module/Files/Parameters and note the configuration of the following parameters:

The completion of this parameter is essential for the correct operation of the process.

Usage Procedures

1. In Tax Records (SIGAFIS), access Updates/File/Types of Inflow and Outflow and fill in the Accum ICMS Cr (F4_CREDACU) and Accum. ICMS % (F4_PCREDAC) fields.
2. Miscellaneous/Calculations/ICMS Calculation (MATA953).
3. Complete the parameters according to the field help instructions.
4. Check, in the Additional Information folder, rows 35 (Accumulated Credit - Export) and 36 (Accumulated Credit - Other Hypothesis) that the values have been displayed correctly. 
5. In Tax Records (SIGAFIS), access Updates/File/Types of Inflow and Outflow and fill in the Accum ICMS Cr (F4_CREDACU) and Accum. ICMS % (F4_PCREDAC) fields.
6. Miscellaneous/Calculations/ICMS Calculation (MATA953).
7. Complete the parameters according to the field help instructions.
8. Check, in the Additional Information folder, rows 35 (Accumulated Credit - Export) and 36 (Accumulated Credit - Other Hypothesis), the values presented.
9. In the Accumulated Cred. - Export or Accumulated Cred. - Other Hypothesis folders, the values previously calculated and displayed in the Additional Information folder must be displayed.

    Important

• In the Additional Information folder, the amounts for Accumulated Credit will automatically be displayed.
• In the Accumulated Credit - Export folder, the amount for the accumulated credit must be manually entered. Therefore, the taxpayer is the one who will determine the value to be used. The taxpayer must also enter the amounts related to debts.
• In the Accumulated -Oth. Hypotheses folder, the amount related to the accumulated credit must be manually entered, so the taxpayer will determine the amount to be used. The taxpayer must also enter the amounts related to debts. "