CONTENTS
01. OVERVIEW
We have implemented a procedure compliant with STATUTE No. 38,213, OF MAY 28/2012 which changes the Statute 35,679, of October 13/2010, specifically for Resale in the Auto Parts Segment in the State of Pernambuco. This change refers to a distinct calculation for the ICMS Calculation Base and for ICMS Calculation Base Withheld by Tax Substitution for the products listed in Annex 1 of Statute 35,679.
The ICMS Calculation Base will be reduced so as to match the value resulting from adding one of the percentages indicated below to the acquisition cost of the most recent inflow of goods:
a) 13.41% (thirteen point forty one percent), regarding goods from the South or Southeast regions, except for the State of Espirito Santo; or
b) 7.32% (seven point thirty two percent), regarding goods from the North, Northeast or Midwest regions and from the State of Espirito Santo.
c) 17.07% (seventeen point zero seven percent), regarding imported goods.
Important!
If the ICMS Calculation Base calculated by the acquisition cost (as mentioned above), is greater than the operation value at the time of resale, the operation value is used for calculating the tax.
The ICMS Calculation Base Withheld by Tax Substitution is obtained by the sum of the following installments:
a) the cost of the most recent acquisition, this amount including installments pertaining insurance, shipping, IPI and other charges billed or transferred to the acquirer; and
b) adjusted MVA envisaged for the interstate operation corresponding the acquisition.
Important!
To determine the cost of the most recent acquisition for calculating the ICMS Tax Substitution, the discounts or deductions granted must not be taken into account, even if net and correct.
02. EXAMPLE
02.01 Parameter Settings
Name | MV_ESTADO |
Type | Character |
Por. Cont. | PE |
Description | Acronym of the State of the company using the System, to calculate the ICMS (7%, 12% or 18%). |
Name | MV_FISXMVA |
Type | Logical |
Por. Cont. | .T. |
Description | Automatically set the use of Adjusted MVA formula when issuing tax documents. |
Name | MV_NORTE |
Type | Character |
Por. Cont. | AC/AL/AM/AP/BA/CE/DF/ES/GO/MA/MS/MT/PA/PB/PE/PI/SE/RN/RO/RR/TO |
Description | Table of the states in the Brazilian North/Northeast regions which work with interstate operations applying a 7% ICMS tax rate. |
Important!
Parameter MV_NORTE is useful for setting the percentage to be added to the acquisition value of the incoming goods (ICMS Calculation Base).
Name | MV_AGRPERC |
Type | Character |
Por. Cont. | {7.32,13.41,17.07} |
Description | Adds percentage to ICMS Base depending on the Region. North, Northeast region and ES or South and Southwest excepting ES or Imported Goods. |
02.02. Procedure for Utilization
- Configure parameter MV_AGRPERC with the percentages, as follows:
- the first value related to region North/Northeast/Midwest/Espirito Santo
- the second value related to region South/Southeast - Except for Espirito Santo
- the third value related to imported goods.
- Access the TIO - Types of Inflow and Outflow (MATA080) register and configure the TIO for Resale by filling out field "Infl Cost?" (F4_CUSENTR) = Yes.
- Generate an outgoing documents using the TIO created in item 1.
02.03 Calculation Rule for ICMS CB
Tables used for calculation:
- SD1 → Incoming Invoice Items
- SF1 – Incoming Invoices Header
Calculation Base Formula
D1_CUSTO + ( ( D1_CUSTO * Percentage ) / 100 )
In which the Percentage refers to:
- 32% When the origin of the goods related to the last acquisition from regions Northeast, North, Midwest and Espirito Santo;
- 41% When the origin of the goods related to the last acquisition from regions Northeast, North, Midwest and Espirito Santo;
- 07% When the origin of the goods related to the last acquisition is imported.
Important!
If the incoming invoice for the product at issue is not found, the ICMS Calculation Base used for calculating the tax will be the Operation Value.
02.04 Calculation Rule for CB of ICMS Withheld by Tax Substitution
Tables used for calculation:
- SD1 → Incoming Invoice Items
Calculation Base Formula
Inflow Cost Value + ( ( Inflow Cost Value * Adjusted MVA ) / 100 )
Important!
To use this calculation, you need to set parameter MV_FISXMVA to .T., otherwise, the system performs its default calculation.
In which:
- Value of Inflow Cost refers to the sum of fields D1_CUSTO + D1_VALDESC.
- Adjusted MVA refers to field D1_MARGEM.
Important!
If the incoming invoice for the product at issue is not found, the Calculation Base of ICMS Withheld by Tax Substitution used for calculating the tax will be the default base calculated by the system.
The calculations for Calculation Base Withheld by Tax Substitution and ICMS Calculation Base will be performed based on the unit cost of inflow, not by the total value of D1_CUSTO.
03. TABLES
Tables | Description |
SD1 | Incoming Invoice Items |
SF1 | Inflow Invoices |
SD2 | Outgoing Invoice Items |
SF2 | Outgoing Invoices |
SF4 | Types of Inflow and Outflow |
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