Job Tax (MATA995 - SIGAFIS)

Job Tax, according to article 1 of Law 07/97 of October 10, levies on contract of job, subcontract, and provision of services. When there is the levy of this tax, no other tax is charged concerning the same product.

Previous Routines

To calculate Job Tax properly, the following routines must have their data defined as follows:

1. In Variable Taxes:

Description	Content	Notes
Tax Code	EMP
Description	Job Tax - Law 07/97
Field in Tax Records	3	Job Tax (Law 07/97) is always saved in the fields 3: BASIMP3, ALQIMP3, and VALIMP3.
Inflow Calculation Formula	M100Emp	You must create a new function to calculate Job Tax (Law 07/97).
Outflow Calculation Formula	M460Emp	You must create a new function to calculate Job Tax (Law 07/97).
Fee %	35	35% Standard, since this is the fee usually applied.

2. In TIO Register:

Description	Content	Notes
Registering Outflow TIO 503
Inflow or Outflow Code	503	Only a type of outflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 10%.
Type of TIO	Y	Outflow TIO.
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	513	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Sales - 07/97 (civil construction)
Generate Records?	Y	It generates Tax Records.
Return TIO	103	It binds Return TIO.
Job Perc.	10	Percentage for job calculation in case of civil construction.
Registering Inflow TIO 103 – Sales Return
Inflow or Outflow Code	103	Sales return with calculation basis of 10%.
Type of TIO	E	Inflow TIO
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	193	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Return - 07/97 (civil construction)
Generate Records?	Y	It generates Tax Records.
Registering Outflow TIO 504
Inflow or Outflow Code	504	Only a type of outflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 15%.
Type of TIO	Y	Outflow TIO.
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	514	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Sales - 07/97 (other services)
Generate Records?	Y	It generates Tax Records.
Return TIO	104	It binds Return TIO.
Job Perc.	15	Percentage for job calculation in case of other services.
Registering Inflow TIO 104 – Sales Return
Inflow or Outflow Code	104	Sales return with calculation basis of 15%.
Type of TIO	E	Inflow TIO
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	194	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Return - 07/97 (other services)
Generate Records?	Y	It generates Tax Records.

Description	Content	Important Notes
Registering Inflow TIO 105
Inflow or Outflow Code	105	Only a type of inflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 10%.
Type of TIO	E	Inflow TIO
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	105	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Purchase - 07/97 (civil construction)
Generate Records?	Y	It generates Tax Records.
Return TIO	505	It binds Return TIO.
Job Perc.	10	Percentage for job calculation in case of civil construction.
Registering Outflow TIO 505 – Purchase Return
Inflow or Outflow Code	505	Purchase return with calculation basis of 10%.
Type of TIO	Y	Outflow TIO.
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	505	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Return - 07/97 (civil construction)
Generate Records?	Y	It generates Tax Records.
Registering Inflow TIO 106
Inflow or Outflow Code	106	Only a type of inflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 15%.
Type of TIO	E	Inflow TIO
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	106	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Purchase - 07/97 (other services)
Generate Records?	Y	It generates Tax Records.
Return TIO	506	It binds Return TIO.
Job Perc.	15	Percentage for job calculation in case of other services.
Registering Outflow TIO 506 – Purchase Return
Inflow or Outflow Code	506	Purchase return with calculation basis of 15%.
Type of TIO	Y	Inflow TIO
Generate Trade Note	Y	TIO that generates trade note.
Update Stock	Y	TIO that updates stock.
Operation Tax Code	506	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	Return - 07/97 (other services)
Generate Records?	Y	It generates Tax Records.

3. Again in Variable Taxes:

Description		Content	Notes
Registering bindings of TIO 503
TIO Code		503	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 504
TIO Code		504	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 505
TIO Code		505	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 505
TIO Code		505	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 506
TIO Code		506	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 103
TIO Code		103	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 104
TIO Code		104	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 105
TIO Code		105	Indicate which TIO the binding refers to
Calculation Sequence		01
Code of the tax to be calculated		EMP
Sum in Trade Note		3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
Sum in Invoice Total		3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
Sum in Cost		1	Tax must compose goods cost.
Which tax is levied in calculation		Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.
	Registering bindings of TIO 106
	TIO Code	106	Indicate which TIO the binding refers to
	Calculation Sequence	01
	Code of the tax to be calculated	EMP
	Sum in Trade Note	3	Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service.
	Sum in Invoice Total	3	Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service.
	Sum in Cost	1	Tax must compose goods cost.
	Which tax is levied in calculation	Do not enter it.	Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment.

Important:

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 Job Tax (Law 07/97) have to be calculated in the document?

When an invoicing or inflow is made, Job Tax (Law 07/97 - EMP) must be calculated by the system according to the binding SFBxSF4xSFC. The rule for calculation is:

Calculation Method

Job Tax (Law 07/97) = Calculation Basis * Fee

In which:

Calculation Basis = Total Value Received from Provision of Services * Percentage of Type of Service Provided

Fee = Tax Rate

Example for a provision of services that are not of civil construction:

Calculation Basis = Total Value of Provision of Services * Percentage

Calculation Basis = 166,318.00 * 15% (other services)

Tax Value = Calculation Basis * Fee

Tax Value = 24,947.70 * 35%

Tax Value = 8,731.70

Note: Values shown were not rounded. Check below the rounding standard for Angola.

Páginas filhas

Job Tax (MATA995 - SIGAFIS)