PBTAXA - Public Spending Processing Fee Calculation for the State of Paraiba

01. OVERVIEW

It was implemented, in the Sales Orders (MATA410), Outgoing Document (MATA460), and Deletion of Outgoing Document (MATA521) routines, the procedure that aims to implement the calculation base of the Public Spending Processing Fee – PB.

02. EXAMPLE OF USE

CONFIGURATOR

 In the Configuration Tool (SIGACFG), access Environments/Files/Parameters (CFGX017). Configure the following parameter(s):

The configuration of the parameters must be done together with the Customer (SA1) and Product (SB1) files so that the calculation is performed correctly as follows: 

Client (MATA030), with the field Calc. TPD = YES.

Product (MATA010), with the field Calc. TPDP = YES.

BILLING

In the Billing module (SIGAFAT), access Updates/Sales Order (MATA410) and add a new order.

1. The system makes the Outgoing Invoice transactions regularly, calculating the Public Spending Processing Fee (TPDP) and generating financial bills.

The System validates the following conditions for TPDP calculation, according to three (3) main topics:

1. a) The payment processing formalized by creditors of the Federal Union's Direct and Indirect Public Administration Bodies, Autarchies, Foundations, and Mixed Economy Companies is not a taxable event for the TPDP due to:

I - payment lower than BRL 100.00 (one hundred reais);
                       

The amount of BRL 100.00 (one hundred reais) was also used in the generation of bills payable in installments. If the value of the installments does not reach the minimum value of BRL 100.00 (one hundred reais), it will not be generated, as in the example:

Invoice of BRL 1,000.00 (one thousand reais) in 12 installments of BRL 83.33 (eighty-three reais and thirty-three cents). No bills payable will be generated.

1. b) The TPDP rate corresponds to BRL 1.50 (one real and fifty cents) for each BRL 100,00 (one hundred reais) or fraction of BRL 100.00 (one hundred reais) to be paid by the States to their debtors.
2. c) TPDP cannot be higher than BRL 30,000.00 (thirty thousand reais).

FINANCIALS

1. Bills generated on the Financial module (SIGAFIN) to Accounts Payable (regarding fee collection) have their due date set to three days prior to the bill's date on Accounts Receivable (regarding the Invoice), and with validation in working days.

SALES RETURN

With the return of goods, if the TPDP bills payable generated by issuing Sales Invoices have not yet been posted in the Financial module (SIGAFIN), the customer must manage them by making a manual posting.

If these bills payable from TPDP are posted, and goods are returned, the customer must search information at the State to be compensated for values unduly paid. That can be done by an Administrative Process.

03. TABLES

• SA1 - Customers;
• SB1 – Generic Product Description;
• SF3 – Tax Records;
• SE1 - Accounts Receivable;
• SE2 – Accounts Payable.