Linha Microsiga Protheus - Inglês

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  • Income Tax, PIS, COFINS, and CSLL withholding in public agency accounts payable


01. OVERVIEW

According to the Normative Instruction RFB No. 1,234 from January 11, 2012, the percentage to be applied to the calculation base in a public agency will be equivalent to the sum of the tax rates from the due payments (PIS, COFINS, and CSLL) plus the Income Tax rate, i. e., for the system to perform the withholding, the sum of the rates must be higher than the minimum established by the MV_VLMPUB parameter.

Information

For more information, check the statute published - Calculation Basis for PIS, COFINS, CSLL, and Income Tax Withholdings - Public Agency

02. CONFIGURATION

In the Configurator (SIGACFG), access Environments/Records/Parameters (CFGX017). Configure the following parameters:

  • MV_ISPPUBL = 1 - Determines if the company using the system is a public agency
  • MV_VL10925 = 0 - Minimum PCC withholding amount
  • MV_VLRETIR = 0 - Minimum Income Tax withholding amount
  • MV_VLMPUB = 10 - Minimum IRRF + PCC withholding amount for a public agency
  • MV_VENPUB = M - Period to be considered in the PCC + Income Tax accumulation (M = Month, D = Day)*
  • MV_VCPCCP = 1 - The date to be considered for PCC accumulation on issuance. 1=Issuance, 2=Actual Due Dt., 3=Acct. Dt*


Parameters marked with * refer to the accumulation and can be edited if needed.


Warning

The PCC generator fact (MV_BX10925) for public company can be at the bill payable issuance or at its posting. We highlight that the Income Tax generator fact (A2_CALCIRF) that is defined in the supplier registration must follow the same generator fact for PCC so that the accumulation calculations are done correctly.



03. OPERATIONAL FLOWS


Informações

All flows presented follow the business process established in topic 4 - BPM (Business Process Management)

    In this scenario, the PCC and Income Tax withholding will happen from the bill payable posting - MV_BX10925 = 1. For this to happen, we must record some entities that will be responsible for calculating the taxes - supplier and nature.

    Access the Financial module - SIGAFIN

    Updates→ Records→ Suppliers



    1. Click Add.
    2. Enter the mandatory fields (Tab - Registration)
    3. Enter the fields responsible for calculating taxes, PIS, COFINS, CSLL, and Income Tax



    After adding the supplier, access the nature registration

    Updates→ Records → Natures



    1. Click Add.
    2. Enter the mandatory fields in the Nature Data tab
    3. Enter the fields responsible for the tax calculation in the Taxes tab


    After adding the nature, access the accounts payable bills registration

    Updates→ Accounts payable → Accounts payable



    1. Click Add.
    2. Enter the mandatory fields in the General data tab
    3. Check the fields responsible for calculating taxes in the Taxes tab



    Execution flow:

    After registering the entities that will calculate the taxes and the bill payable,

    1. Access the manual posts payable routine - FINA080 (Updates→Accounts Payable→ Manual Posts Payable)
    2. Search the bill previously added
    3. Click the post option
    4. After the posting is confirmed, the TXs referring to the PIS, COFINS, CSLL, and Income taxes are generated.


                                                                                                               

    In this scenario, the PCC and Income tax withholding happens from the bill payable issuance - MV_BX10925 = 2. For this to happen, we must record some entities that will be responsible for calculating taxes - supplier and nature.

    Access the Financial module - SIGAFIN

    Updates→ Records→ Suppliers



    1. Click Add.
    2. Enter the mandatory fields (Tab - Registration)
    3. Enter the fields responsible for calculating taxes, PIS, COFINS, CSLL, and Income Tax



    After adding the supplier, access the nature registration

    Updates→ Records → Natures



    1. Click Add.
    2. Enter the mandatory fields in the Nature Data tab
    3. Enter the fields responsible for the tax calculation in the Taxes tab



    Execution flow:

    After registering the entities that will calculate the taxes, register the bill payable

    1. Access the Accounts Payable routine FINA050 (Updates→ Accounts Payable→ Accounts Payable)
    2. Click Add
    3. Enter the mandatory fields
    4. In the Supplier field, enter the code for the previously registered supplier
    5. In the Nature field, enter the code for the previously registered nature
    6. Note that, after the bill amount is entered, the taxes are calculated and discounted from it
    7. To view the tax amount, access the Taxes tab
    8. After the bill is saved, the PIS, COFINS, CSLL, and Income taxes are generated.

    In this scenario, the PCC and Income tax withholding will happen from the bill payable issuance - MV_BX10925 = 2. For this to happen, we must register some entities that will be responsible for the tax calculation - supplier, nature, and product.

    Enter the Financial module - SIGAFIN

    Updates→ Records→ Suppliers



    1. Click Add.
    2. Enter the mandatory fields (Tab - Registration)
    3. Enter the fields responsible for calculating taxes, PIS, COFINS, CSLL, and Income Tax



    After adding the supplier, enter the nature registration

    Updates→ Records → Natures



    1. Click Add.
    2. Enter the mandatory fields in the Nature Data tab
    3. Enter the fields responsible for the tax calculation in the Taxes tab


    After adding the natures, access the product registration

    Access the Purchases module (SIGACOM)

    Updates→ Records→ Products



    1. Click Add.
    2. Enter the mandatory fields in the Registration tab
    3. Enter the fields responsible for the tax calculation in the Taxes tab


    Execution flow:

    After registering the entities that will calculate the taxes, register the inflow document

    1. Access the Inflow Document routine - MATA103 (Updates→ Transfers→ Inflow document)
    2. Click Add
    3. Enter the mandatory fields
    4. In the Supplier field, enter the code of the previously registered supplier
    5. In the Nature field from the Duplicates tab, enter the code of the previously registered nature
    6. In the Product field, enter the code of the previously registered product
    7. In the TIO field, enter an inflow TIO valid for the purchase operation being performed
    8. Enter a payment term in the Duplicates tab
    9. After entering all this information, access the Taxes tab and view the taxes amounts that will be generated 
    10. Confirm the document inclusion
    11. At this moment, the bills for accounts payable, invoice, and taxes will be generated


    04. BPM (Business Process Management)


    05. ROUTINES USED

    • Accounts payable - FINA050
    • Manual posts payable - FINA080
    • Automatic posts payable - FINA090/FINA091
    • Inflow document - MATA103