Consumption Tax (MATA995 - SIGAFIS)

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:

1. In Variable Taxes:

Important information when the tax is created.
Description	Table Field	Content	Important Notes
Registering a tax – COM
Tax Code	FB_CODIGO	CON
Description	FB_DESCR	Consumption Tax
Field in Tax Records	FB_CPOLVRO	2	Consumption Tax is always saved in the fields 2: BASIMP2, ALQIMP2, and VALIMP2.
Inflow Calculation Formula	FB_FORMENT	M100Con	You must create a new function to calculate Consumption Tax.
Outflow Calculation Formula	FB_FORMSAI	M460Con	You must create a new function to calculate Consumption Tax.
Fee %	FB_ALIQ	5	5% Standard

2. In Types of Inflow and Outflow:

Important information in creation of types of inflow and outflow (for outflow operations)
Description	Table Field	Content	Important Notes
Registering Outflow TIO 502
Inflow or Outflow Code	F4_CODIGO	502	Type of outflow that calculates Consumption Tax.
Type of TIO	F4_TIPO	Y	Outflow TIO.
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Stock	F4_ESTOQUE	Y	TIO that updates stock.
Operation Tax Code	F4_CF	511	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	F4_TEXTO	Sales with Consumption Tax
Generate Records?	F4_GERALF	Y	It generates Tax Records.
Return TIO	F4_TESDEV	102	It binds Return TIO.
Registering Inflow TIO 102 – Sales Return
Inflow or Outflow Code	F4_CODIGO	102	Inflow due to sales return with Consumption Tax.
Type of TIO	F4_TIPO	E	Inflow TIO
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Stock	F4_ESTOQUE	Y	TIO that updates stock.
Operation Tax Code	F4_CF	192	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	F4_TEXTO	Sales Return (Consumption Tax)
Generate Records?	F4_GERALF	Y	It generates Tax Records.

3. Again in Variable Taxes:

Important information in creation of types of inflow and outflow (for inflow operations)
Description	Table Field	Content	Important Notes
Registering Inflow TIO 108
Inflow or Outflow Code	F4_CODIGO	108	Type of outflow that calculates Consumption Tax.
Type of TIO	F4_TIPO	E	Outflow TIO.
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Stock	F4_ESTOQUE	Y	TIO that updates stock.
Operation Tax Code	F4_CF	108	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	F4_TEXTO	Purchase with Consumption Tax
Generate Records?	F4_GERALF	Y	It generates Tax Records.
Return TIO	F4_TESDEV	508	It binds Return TIO.
Registering Inflow TIO 508 – Purchase Return
Inflow or Outflow Code	F4_CODIGO	508	Inflow due to purchase return with Consumption Tax.
Type of TIO	F4_TIPO	Y	Outflow TIO.
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Stock	F4_ESTOQUE	Y	TIO that updates stock.
Operation Tax Code	F4_CF	508	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	F4_TEXTO	Purchase Return (Consumption Tax)
Generate Records?	F4_GERALF	Y	It generates Tax Records.

Important information when bindings are created.
Description	Table Field	Content	Important Notes
Registering bindings of TIO 502
TIO Code	FC_TES	502	Indicate which TIO the binding refers to
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	CON
Sum in Trade Note	FC_INCDUPL	3	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.
Sum in Invoice Total	FC_INCNOTA	3	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.
Sum in Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
Which tax is levied in calculation	FC_INCIMP	Do not enter it.	Consumption Tax does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 508
TIO Code	FC_TES	508	Indicate which TIO the binding refers to
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	CON
Sum in Trade Note	FC_INCDUPL	3	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.
Sum in Invoice Total	FC_INCNOTA	3	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.
Sum in Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
Which tax is levied in calculation	FC_INCIMP	Do not enter it.	Consumption Tax does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 102
TIO Code	FC_TES	102	Indicate which TIO the binding refers to
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	CON
Sum in Trade Note	FC_INCDUPL	3	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.
Sum in Invoice Total	FC_INCNOTA	3	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.
Sum in Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
Which tax is levied in calculation	FC_INCIMP	Do not enter it.	Consumption Tax does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 108
TIO Code	FC_TES	108	Indicate which TIO the binding refers to
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	CON
Sum in Trade Note	FC_INCDUPL	3	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.
Sum in Invoice Total	FC_INCNOTA	3	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.
Sum in Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
Which tax is levied in calculation	FC_INCIMP	Do not enter it.	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

In which:

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

Note: In this example, values are rounded (calculation basis and tax value), disregarding decimals. Note below the rounding rule of Angola.

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Consumption Tax (MATA995 - SIGAFIS)