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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.
Previous Routines
To calculate Consumption Tax properly, the following routines must have their data defined as follows:
- In Variable Taxes:
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Important information when the tax is created.
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Description
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Table Field
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Content
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Important Notes
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Registering a tax – COM
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Tax Code
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FB_CODIGO
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CON
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Description
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FB_DESCR
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Consumption Tax
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Field in Tax Records
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FB_CPOLVRO
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2
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Consumption Tax is always saved in the fields 2: BASIMP2, ALQIMP2, and VALIMP2.
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Inflow Calculation Formula
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FB_FORMENT
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M100Con
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You must create a new function to calculate Consumption Tax.
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Outflow Calculation Formula
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FB_FORMSAI
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M460Con
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You must create a new function to calculate Consumption Tax.
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Fee %
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FB_ALIQ
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5
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5% Standard
In Types of Inflow and Outflow:
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Important information in creation of types of inflow and outflow (for outflow operations)
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Description
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Table Field
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Content
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Important Notes
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Registering Outflow TIO 502
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Inflow or Outflow Code
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F4_CODIGO
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502
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Type of outflow that calculates Consumption Tax.
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Type of TIO
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F4_TIPO
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Y
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Outflow TIO.
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Generate Trade Note
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F4_DUPLIC
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Y
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TIO that generates trade note.
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Update Stock
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F4_ESTOQUE
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Y
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TIO that updates stock.
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Operation Tax Code
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F4_CF
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511
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It is not used for Angola. However, due to the system structure, you must register this information.
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Standard Text
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F4_TEXTO
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Sales with Consumption Tax
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Generate Records?
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F4_GERALF
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Y
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It generates Tax Records.
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Return TIO
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F4_TESDEV
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102
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It binds Return TIO.
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Registering Inflow TIO 102 – Sales Return
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Inflow or Outflow Code
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F4_CODIGO
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102
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Inflow due to sales return with Consumption Tax.
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Type of TIO
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F4_TIPO
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E
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Inflow TIO
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Generate Trade Note
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F4_DUPLIC
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Y
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TIO that generates trade note.
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Update Stock
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F4_ESTOQUE
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Y
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TIO that updates stock.
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Operation Tax Code
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F4_CF
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192
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It is not used for Angola. However, due to the system structure, you must register this information.
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Standard Text
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F4_TEXTO
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Sales Return (Consumption Tax)
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Generate Records?
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F4_GERALF
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Y
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It generates Tax Records.
3. Again in Variable Taxes:
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Important information in creation of types of inflow and outflow (for inflow operations)
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Description
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Table Field
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Content
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Important Notes
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Registering Inflow TIO 108
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Inflow or Outflow Code
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F4_CODIGO
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108
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Type of outflow that calculates Consumption Tax.
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Type of TIO
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F4_TIPO
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E
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Outflow TIO.
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Generate Trade Note
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F4_DUPLIC
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Y
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TIO that generates trade note.
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Update Stock
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F4_ESTOQUE
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Y
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TIO that updates stock.
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Operation Tax Code
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F4_CF
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108
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It is not used for Angola. However, due to the system structure, you must register this information.
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Standard Text
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F4_TEXTO
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Purchase with Consumption Tax
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Generate Records?
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F4_GERALF
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Y
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It generates Tax Records.
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Return TIO
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F4_TESDEV
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508
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It binds Return TIO.
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Registering Inflow TIO 508 – Purchase Return
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Inflow or Outflow Code
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F4_CODIGO
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508
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Inflow due to purchase return with Consumption Tax.
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Type of TIO
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F4_TIPO
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Y
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Outflow TIO.
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Generate Trade Note
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F4_DUPLIC
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Y
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TIO that generates trade note.
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Update Stock
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F4_ESTOQUE
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Y
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TIO that updates stock.
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Operation Tax Code
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F4_CF
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508
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It is not used for Angola. However, due to the system structure, you must register this information.
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Standard Text
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F4_TEXTO
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Purchase Return (Consumption Tax)
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Generate Records?
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F4_GERALF
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Y
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It generates Tax Records.
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Important information when bindings are created.
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Description
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Table Field
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Content
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Important Notes
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Registering bindings of TIO 502
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TIO Code
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FC_TES
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502
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Indicate which TIO the binding refers to
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Calculation Sequence
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FC_SEQ
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01
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Code of the tax to be calculated
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FC_IMPOSTO
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CON
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Sum in Trade Note
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FC_INCDUPL
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3
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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.
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Sum in Invoice Total
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FC_INCNOTA
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3
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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.
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Sum in Cost
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FC_CREDITA
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1
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As tax is paid by the tax document issuer, it must compose its cost.
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Which tax is levied in calculation
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FC_INCIMP
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Do not enter it.
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Consumption Tax does not have any tax added to its calculation basis at this moment.
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Registering bindings of TIO 508
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TIO Code
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FC_TES
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508
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Indicate which TIO the binding refers to
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Calculation Sequence
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FC_SEQ
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01
...
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Code of the tax to be calculated
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FC_IMPOSTO
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CON
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Sum in Trade Note
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FC_INCDUPL
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3
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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.
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Sum in Invoice Total
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FC_INCNOTA
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3
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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.
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Sum in Cost
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FC_CREDITA
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1
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As tax is paid by the tax document issuer, it must compose its cost.
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Which tax is levied in calculation
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FC_INCIMP
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Do not enter it.
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Consumption Tax does not have any tax added to its calculation basis at this moment.
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Registering bindings of TIO 102
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TIO Code
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FC_TES
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102
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Indicate which TIO the binding refers to
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Calculation Sequence
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FC_SEQ
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01
...
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Code of the tax to be calculated
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FC_IMPOSTO
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CON
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Sum in Trade Note
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FC_INCDUPL
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3
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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.
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Sum in Invoice Total
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FC_INCNOTA
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3
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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.
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Sum in Cost
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FC_CREDITA
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1
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As tax is paid by the tax document issuer, it must compose its cost.
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Which tax is levied in calculation
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FC_INCIMP
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Do not enter it.
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Consumption Tax does not have any tax added to its calculation basis at this moment.
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Registering bindings of TIO 108
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TIO Code
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FC_TES
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108
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Indicate which TIO the binding refers to
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Calculation Sequence
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FC_SEQ
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01
...
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Code of the tax to be calculated
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FC_IMPOSTO
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CON
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Sum in Trade Note
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FC_INCDUPL
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3
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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.
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Sum in Invoice Total
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FC_INCNOTA
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3
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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.
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Sum in Cost
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FC_CREDITA
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1
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As tax is paid by the tax document issuer, it must compose its cost.
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Which tax is levied in calculation
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FC_INCIMP
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Do not enter it.
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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.
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
Where:
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
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