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  • Consumption Tax (MATA995 - SIGAFIS)

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Consumption Tax, according to article 1 of Consumption Tax Law, levies on the production and import of goods, disposal or sales made by customs services or any other public services, use of goods and raw materials out of productive process, consumption of water and electricity, as well as telecommunication and hotel  services. When there is the levy of this tax, no other tax is charged concerning the same product.


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Previous Routines

To calculate Consumption Tax properly, the following routines must have their data defined as follows:


1. In Variable Taxes:


Important information when the tax is created.

Description

Table Field

Content

Important Notes

Registering a tax – COM

Tax Code

FB_CODIGO

CON

 

Description

FB_DESCR

Consumption Tax

 

Field in Tax Records

FB_CPOLVRO

2

Consumption Tax is always saved in the fields 2: BASIMP2, ALQIMP2, and VALIMP2.

Inflow Calculation Formula

FB_FORMENT

M100Con

You must create a new function to calculate Consumption Tax.

Outflow Calculation Formula

FB_FORMSAI

M460Con

You must create a new function to calculate Consumption Tax.

Fee %

FB_ALIQ

5

5% Standard


2. In Types of Inflow and Outflow:


Important information in creation of types of inflow and outflow (for outflow operations)

Description

Table Field

Content

Important Notes

Registering Outflow TIO 502

Inflow or Outflow Code

F4_CODIGO

502

Type of outflow that calculates Consumption Tax.

Type of TIO

F4_TIPO

Y

Outflow TIO.

Generate Trade Note

F4_DUPLIC

Y

TIO that generates trade note.

Update Stock

F4_ESTOQUE

Y

TIO that updates stock.

Operation Tax Code

F4_CF

511

It is not used for Angola. However, due to the system structure, you must register this information.

Standard Text

F4_TEXTO

Sales with Consumption Tax

 

Generate Records?

F4_GERALF

Y

It generates Tax Records.

Return TIO

F4_TESDEV

102

It binds Return TIO.

Registering Inflow TIO 102 – Sales Return

Inflow or Outflow Code

F4_CODIGO

102

Inflow due to sales return with Consumption Tax.

Type of TIO

F4_TIPO

E

Inflow TIO

Generate Trade Note

F4_DUPLIC

Y

TIO that generates trade note.

Update Stock

F4_ESTOQUE

Y

TIO that updates stock.

Operation Tax Code

F4_CF

192

It is not used for Angola. However, due to the system structure, you must register this information.

Standard Text

F4_TEXTO

Sales Return (Consumption Tax)

 

Generate Records?

F4_GERALF

Y

It generates Tax Records.


3.  Again in Variable Taxes:


Important information in creation of types of inflow and outflow (for inflow operations)

Description

Table Field

Content

Important Notes

Registering Inflow TIO 108

Inflow or Outflow Code

F4_CODIGO

108

Type of outflow that calculates Consumption Tax.

Type of TIO

F4_TIPO

E

Outflow TIO.

Generate Trade Note

F4_DUPLIC

Y

TIO that generates trade note.

Update Stock

F4_ESTOQUE

Y

TIO that updates stock.

Operation Tax Code

F4_CF

108

It is not used for Angola. However, due to the system structure, you must register this information.

Standard Text

F4_TEXTO

Purchase with Consumption Tax

 

Generate Records?

F4_GERALF

Y

It generates Tax Records.

Return TIO

F4_TESDEV

508

It binds Return TIO.

Registering Inflow TIO 508 – Purchase Return

Inflow or Outflow Code

F4_CODIGO

508

Inflow due to purchase return with Consumption Tax.

Type of TIO

F4_TIPO

Y

Outflow TIO.

Generate Trade Note

F4_DUPLIC

Y

TIO that generates trade note.

Update Stock

F4_ESTOQUE

Y

TIO that updates stock.

Operation Tax Code

F4_CF

508

It is not used for Angola. However, due to the system structure, you must register this information.

Standard Text

F4_TEXTO

Purchase Return (Consumption Tax)

 

Generate Records?

F4_GERALF

Y

It generates Tax Records.

Important information when bindings are created.

Description

Table Field

Content

Important Notes

Registering bindings of TIO 502

TIO Code

FC_TES

502

Indicate which TIO the binding refers to

Calculation Sequence

FC_SEQ

01

 

Code of the tax to be calculated

FC_IMPOSTO

CON

 

Sum in Trade Note

FC_INCDUPL

3

Consumption Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Invoice Total

FC_INCNOTA

3

Consumption Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Cost

FC_CREDITA

1

As tax is paid by the tax document issuer, it must compose its cost.

Which tax is levied in calculation

FC_INCIMP

Do not enter it.

Consumption Tax does not have any tax added to its calculation basis at this moment.

Registering bindings of TIO 508

TIO Code

FC_TES

508

Indicate which TIO the binding refers to

Calculation Sequence

FC_SEQ

01

 

Code of the tax to be calculated

FC_IMPOSTO

CON

 

Sum in Trade Note

FC_INCDUPL

3

Consumption Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Invoice Total

FC_INCNOTA

3

Consumption Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Cost

FC_CREDITA

1

As tax is paid by the tax document issuer, it must compose its cost.

Which tax is levied in calculation

FC_INCIMP

Do not enter it.

Consumption Tax does not have any tax added to its calculation basis at this moment.

Registering bindings of TIO 102

TIO Code

FC_TES

102

Indicate which TIO the binding refers to

Calculation Sequence

FC_SEQ

01

 

Code of the tax to be calculated

FC_IMPOSTO

CON

 

Sum in Trade Note

FC_INCDUPL

3

Consumption Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Invoice Total

FC_INCNOTA

3

Consumption Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Cost

FC_CREDITA

1

As tax is paid by the tax document issuer, it must compose its cost.

Which tax is levied in calculation

FC_INCIMP

Do not enter it.

Consumption Tax does not have any tax added to its calculation basis at this moment.

Registering bindings of TIO 108

TIO Code

FC_TES

108

Indicate which TIO the binding refers to

Calculation Sequence

FC_SEQ

01

 

Code of the tax to be calculated

FC_IMPOSTO

CON

 

Sum in Trade Note

FC_INCDUPL

3

Consumption Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Invoice Total

FC_INCNOTA

3

Consumption Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.

Sum in Cost

FC_CREDITA

1

As tax is paid by the tax document issuer, it must compose its cost.

Which tax is levied in calculation

FC_INCIMP

Do not enter it.

Consumption Tax does not have any tax added to its calculation basis at this moment.


Important Note: At first, creating information in the table SFF (tax exceptions) is not necessary. As default, tax rate is always the one entered in the product or in the table SFB.


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How does Consumption Tax have to be calculated in outflow document?

 

When the inflow document entry or invoicing is made, Consumption Tax (CON) must be calculated by the system according to the binding SFBxSF4xSFC. The rule for calculation is:

 

Calculation Method

Net Value = Calculation Basis / (1 + (fee/100))

Consumption Tax = Net Value * Fee

 

WhereIn which:

 

Calculation Basis = Total Value Received from Provision of Services/Product Sales

Fee = Tax Rate

 

Example:

 

Calculation Basis: 2,700.00

Rate: 5%

Tax Value = 129.00

 

Net Value=  2,700.00 / 1,05 = 2,571.00

Tax Value= 2,571.00 * 5% = 129.00

 

Note: In this example, values are rounded (calculation basis and tax value), disregarding decimals. Note below the rounding rule of Angola.