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Tax on operations related to circulation of goods destined to other countries

This routine enables the generation of file for SRF042 import (Tax Authorities). The SRF042 is a statement of services provided concerning intercity and interstate transportation and communication (ICMS) with operation and services for abroad.

The program available in the system contains information uniquely referred to the Tax Records module.

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To whom it is applicable

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For establishments of taxpayers that pay taxes on operations related to circulation of goods and services on transportation (intercity and interstate) and communication (ICMS) that perform operation and services sending good or services abroad.

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Purpose

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The SRF042 provides the amount of operations and service provisions which send goods or services to other countries, as well as equivalent operations, under the terms of Art. 3, Item 2 and sole paragraph of the Complementary Law 87 dated 1996.

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Delivery Term

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Up to March 20th 2007, as to reference months of 2006 whose information was not reported under the terms of Ordinance MF 380, dated November 13th, 2006.

Until the 20th day of the subsequent month referring to each reference month of 2007.

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Jurisdiction

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Federal

Types of Records Created

Record type 1 – Totalizer of the state

For this record, the information is generated according to the ICMS Calculation.

Record type 2 – Information on exporter establishments

For this record, the information is generated according to the ICMS Calculation.

Procedures

1. Copy the configuration file SRF042.INI to the directory corresponding to \SYSTEM.

2. To identify the credit balance transfer of the transaction, the fields F4_LFICM, F4_AGREG, F4_TRFICM, F4_FORMULA and F4_ICMS must be configured in the TIO as described below:

• F4_LFICM =Z (ICMS Zeroed Out);
• F4_AGREG= No;
• F4_TRFICM=Yes:
• F4_FORMULA filled out;
• F4_ICMS=Yes:

3. In the TIO - Types of Inflow and Outflow, observe the following configuration:

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Table SF4 - TES

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ICMS Tax Records (F4_LFICM)

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ICMS Tax Records T for Taxed ICMS, I for Exempted ICMS, O for Other ICMS, N for No, Z for Tax Records with zeroed out ICMS columns.

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Aggregate Value (F4_AGREG)

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This information defines for the system on how is the item amount treated in the total amount of document. Possible amounts are:

• S – The goods value is added.  
• N – The goods value is not added.

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F4_TRFICM (Debit or Credit Transf.)

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It indicates to the system that it is an ICMS transfer invoice. If so, the system presents the debts and credits relating to the transfer invoices in the ICMS calculation.

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Formula (F4_FORMULA)

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Formula with message to be printed in the Note Column in Tax Records - Inflow and Outflow Registration.

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Calculate ICMS (F4_ICMS)

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