Enter if the company has the right for inflow IPI credit. For inflow documents, filling it out Yes impacts directly in tax credit. As for outflow documents, this field is required to indicate the tax by the issuer.
To record the IPI credit, you must set the field Calculate IPI? to Yes. |
The field Credit IPI? has two options for filling out:
- Y - Yes: when you register an inflow document, the system calculates its IPI and updates the tax credits in the Tax Records.
- N - No: the IPI value is not credited.
Application
Registration of inflow document regarding purchase of microprocessors:
1. TIO Registration:
TIO Configuration | |
Field | Content |
Code | 318 |
TIO Type | Inflow |
Credit ICMS? | Yes |
Credit IPI? | Yes |
Generate Trade Note? | Yes |
Update Inventory? | Yes |
Third Party Possession? | No |
Calculate ICMS? | Yes |
Calculate IPI? | Yes |
ICMS Red. % | 00.00 |
IPI Red. % | 00.00 |
ICMS Tax Rec. | Taxed |
IPI Tax Rec. | Taxed |
Indicate IPI? | No |
IPI in Tax Base? | No |
Calc. ICM Dif. | No |
Mat. Consumption | No |
2. Registration of inflow document:
Document | 000006/UNI |
Date | 6/1/03 |
Quantity | 20 |
Goods Value | R$ 400.00 |
Goods Total | R$ 8,000.00 |
Document Total | R$ 8,800.00 |
IPI rate | 10% |
IPI Tax Base | R$ 8,000.00 |
IPI Value | R$ 800.00 |
ICMS rate | 12% |
ICMS Tax Base | R$ 60,000.00 |
ICMS Value | R$ 960.00 |
TIO | 014 - Purchase of raw material for production
(The latter defines if the IPI value is credited in the Tax Records.) |
3. Classification of inflow document in Tax Records, see the table IPI Calculation:
Credit Statements | ||
Field | Description | Value |
001 | By inflow in national market | 800.00 |
002 | By inflow in external market | 0.00 |
003 | By outflow in external market | 0.00 |
004 | Reversals | 0.00 |
005 | Other Credits | 0.00 |
006 | Subtotal | 800.00 |
007 | Credit balance of previous period | 0.00 |
008 | Total | 800.00 |
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas