The PIS Base (ED_BASEPIS) and Cofins Base (ED_BASECOF) fields allow the adjustment of the SIGATMS - Transportation Management module to PIS/Cofins credit, according to legislation. The bases to be calculated are defined in these fields.
In the SIGATMS module, Teamster Contract provides the value for calculation. According to law, the carrier calculates Cofins on 75% of the payment amount related to this service. Thus, the carrier uses only 75% of the value for calculation.
For further information on legislation, check:
http://www.portaltributario.com.br/legislacao/l10833.htm
Note: The law was established for PIS and Cofins, however, only Confins is mentioned in Transport. |
Practical Example
See the calculation performed by the system:
Payable freight amount | R$ 1,500.00 |
Rate to calculate Cofins established in the parameter MV_TXCOFIN (as percentage) | 2 |
Base Cofins (as percentage) | 75 |
Base for calculation | (1,500 * 75) / 100 = 1125 |
Cofins value | (1,125 * 2) / 100 = 22.50 |
See Also