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ICMS Calculation is monthly and periodic, however, Fisco can establish the tax value to be collected monthly.

The ICMS due date is known according to CNAE (National Code of Economic Activity), which is obtained in the State Registration. Each taxpayer, after obtaining his/her State Registration, receives a CNAE, which establishes the due date of ICMS. The taxpayer receives a CPR (Code for Recollection) resulting from CNAE.

Example: CPR 1031 = ICMS must be collected until the 3rd work day of the month subsequent to the calculation act.

The recollection is made through the Collection Form of State Revenues (GARE).

The ICMS Calculation has the function of calculating the ICMS (debtor or creditor) regarding the taxpayer's operations as well as calculating the ICMS balance of Tax Replacement.

The tax is calculated by the selection of a period, allowing the entering of other debits and credits, their reverse amounts and the credit balance of the previous period.

After generating the calculation, the System creates a file with the following characteristics:

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in which:

• The calculation month (*) is directly related to the alphabetical sequence, that is:

A = 1 = January

B = 2 = February

C = 3 = March

• IC (**) corresponds to ICMS
• Calculation Period (***) corresponds, respectively, to:

0 = Monthly

1,2 = Fortnightly

1,2,3 = Decendial

Use

This folder displays the summary of ICMS Calculation regarding the taxpayer's operations.

In the event of need to add Other Debits, Credit Reverse, Other Credits, Reverse of Debits or Deductions, place the pointer on the desired line.

Example:

To add Other Debits select the line 002 – Other Debits and click Add.

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Treatments used in the ICMS Calculation

The System uses for treatment of ICMS calculation:

• Table 53 - Fees bills numbering to save the sequential numbering of bills for ICMS;

Consult parameters, in Technical Information, in charge of:

• Entering the class of ICMS bills that are generated in the Financial module;
• Identify the code given to the State Office for the ICMS payment;
• Register codes of standardized entries for accounting;
• Enter the class of bills regarding the Supplementary ICMS that is generated in the Financial module;
• Enter the class of bills regarding the FECP (Special Fund to Fight Poverty) that are generated in the Financial module.
• Indicate of the bills payable, generated by the ICMS calculation, must be displayed in a screen after the confirmation of maintenance calculation (option in which you can view/edit the bills generated by the calculation). The System displays all the bills payable generated by the ICMS calculation on the screen after your confirmation. With this, you can edit any information of the bill generated during the ICMS calculation (history, class, prefix).
• Define the prefix of bills of account payable (ICMS) generated by ICMS Calculation.
• Treat the calculation of differed ICMS of rates. Inform if the supplementary ICMS base must be reduced as regular ICMS. The calculation can be made by the value of operation, not considering the reduction of the calculation base.
• Indicate if the calculation file name of the previous period must be automatically informed by the routine. The file name of the period is selected automatically only if the name of a file is not informed in the question Previous Period File?, according to the configuration of the parameters.