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The Normative Instructions routine (MATA950) provides the bookkeeping and calculation related to operations with scrap, when it refers to manufacturing return/processing of this kind of goods, in compliance with article 393-A of RICMS/SP.
To whom it is applicable | To taxpayers who have operations with scrap when it refers to manufacturing return/processing of this kind of goods |
Purpose | Calculate and register operations with scrap. |
Delivery Term | There is not one. |
Competence | State - São Paulo |
Application provided by tax authorities | It does not exist. |
Version of the application contemplated by Microsiga Protheus® | It does not exist. |
Where to find the application made available by Tax Authority | It does not exist. |
Legislation contemplated | Article 393-A of RICMS/SP |
The calculation and registration of operations with scrap is based on sending the scrap for manufacturing and then returning it; the supplier who generates the invoice describes values charged for the manufacturing and calculates the ICMS on such values. Besides calculating and paying the ICMS on the manufacturing total value, this operation also requires calculation of ICMS on the value of raw material (scrap) sent for manufacturing.
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ICMS: 1043.73
Other ICMS: 1597.39
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