CONTENTS

01. OVERVIEW

We have implemented the PIS and COFINS Tax Substitution Process for manufacturers and importers of cigarillos and cigarettes, using the percentage/coefficient set by the Brazilian Federal Revenue for this branch of activity, adding the option "Group Obligation?" to allow users to group data from two or more branches per CNPJ + State Registration.

For this normative instruction, if the same product codification (field B1_COD of the Product Register) is repeated in more than one branch that was processed in grouped form, only the first record is sent.

02.  IMPLEMENTATION PROCEDURE

As this process pertains data validation for SPED Fiscal, the implementation procedures are the same. Therefore, to check for the need of configuring parameters, dictionaries and menus, access the Customer Portal and query the bulletin FIS – SPED FISCAL.

1. 1. Copy the configuration file INI to the directory \SYSTEM (system default directory).

03. CONFIGURATION PROCEDURE

In Configurator (SIGACFG), access Database/Dictionaries/Database and configure/create the following fields:

Table SB1 – Product Register

The fields created in table SB1 must also be created in table SS4, to record the Tax History considering these fields as well. You must create them with the same properties, changing only the prefix of the name; that is, instead of B1_ create it with a S4_.

TIO Settings:

• • Field PIS/COFINS (F4_PISCOF) equal to 4= Disregard
  • Field PIS/COF Cred (F4_PISCRED) equal to 4= Calculate
  • Field PIS Tax St. (F4_CSTPIS) equal to 05
  • Field COF Tax St (F4_CSTCOF) equal to 05
  • Field PIS/COF ST (F4_PSCFST) equal to = Yes
  • Field Rule Tp (F4_TPREG) equal to 2= Cumulative
  • TIO must be configured to save to record (SFT)

In the case of Taxable Operation by Tax Substitution with Rate set to zero, some fields must be edited with the following configuration:

• • PIS/COFINS (F4_PISCOF) equal to 3= Both
  • PIS/COF Cred (F4_PISCRED) equal to 3= No Calculation
  • PIS/COF ST (F4_PSCFST) equal to 3= Rate Zero

You must set this configuration only when the applicable rate is equal to zero (product sales subject to tax substitution).

Product Settings:

• • Field PIS Per equal (B1_PPIS) must be equal to 0,65
  • Field COFINS Perc (B1_PCOFINS) must be equal to 3
  • Field IPI/NCM Pos must contain a NCM pertaining cigarettes. For example: 2402.20.00
  • Create a field to enter the PIS percentage for Tax Substitution, then enter the value 3.42 in it and enter this manually created field in the configurator through parameter MV_B1CPSST
  • Create a field to enter the COFINS percentage for Tax Substitution, then enter the value 2.9169 in it and enter this manually created field in the configurator through parameter MV_B1CCFST
  • Create a field to enter the unit price of cigarettes for retail sales. This unit value is used for obtaining the value for retail sales, which is used in the PIS and COFINS Tax Substitution calculation. Enter this manually created field through the configurator in parameter MV_PUPCCST

Tax Exception Configuration:

• • You can also enter the unit price value for retail sales of the cigarette in the Tax Exception, in field Unit Val PIS COFINS/TS (F7_PRCUNIC). The cigarette unit price value entered in this field has higher priority than the one entered in the field of parameter MV_PUPCCST

Concerning Cigarillos and Cigarettes - Tax Substitution

For manufacturers and importers of cigarettes/cigarillos, as taxpayers and substitutes, the value of PIS and COFINS payments is calculated by multiplying the retail price of the product by the percentages set by Brazilian Federal Revenue, which are 3.42% for PIS and 2.9169% for COFINS. Here is an example of how to perform the calculation:

In a sale with a retail unit price of BRL 5.00 and a quantity of 10,000 units, totalizing the value of BRL 50,000, the calculation is performed as follows:

PIS

• • PIS Calculation Base: BRL 50,000.00 * 3.42 = BRL 171,000.00
  • PIS value: BRL 171,000.00 * 0.65% = BRL 1,111.50

COFINS

• • COFINS Calculation Base: BRL 50,000.00 * 2.9169 = BRL 145,845.00
  • COFINS Value: BRL 145,845.00 * 3% = BRL 4,375.35

In this sale, the taxpayer pays BRL 1,111.50 of PIS and BRL 4,375.35 of COFINS. In this case of cigarettes and cigarillos, there is no PIS and COFINS calculation via verification, only via Tax Substitution.

This bulletin describes a configuration in which the outgoing invoice, using configured Product and TIO, is booked using the percentages/coefficients for the cigarette segment. These values are used for SPED PIS COFINS, being subject to payment verifications in the cumulative system.

The PIS and COFINS Tax Substitution calculation percentages entered in the product register are recorded in fields PIS TS Coef. (FT_COEPSST) and COF TS Coef. (FT_COECFST), respectively.

The unit price for obtaining the retail sales value is the field value entered in parameter MV_PUPCCST, or the price entered in field PIS COFINS/TS Unit Val (F7_PRCUNIC) of Tax Exception; however, if this unit value is not entered, the routine uses the unit value of the sales operation itself to calculate the PIS and COFINS Tax Substitution for this segment.

04. UTILIZATION PROCEDURE

Access the module Tax Records (SIGAFIS), option Miscellaneous/Magnetic Files/Normative Instr. (MATA950) and configure the routine parameters, as follows:

Start Date

Enter the initial date for processing the Normative Instruction. 

End Date

Enter the final date for processing the Normative Instruction.

Normative Instruction?

Enter the configuration file name, without the ".INI" extension. In this case: DEC5035013.

Destination File?

This parameter is ignored, since each record is generated in a different file with name previously established by the routine. 

Destination Directory?

Indicate the directory name where the text file generated from the calculation is saved. Example: C:\TXT\. 

Select Branches?

Enter whether you want to select branches for processing. Select No to use only the current branch. If you select Yes, the system displays a screen for selecting the branches you want to use. 

Group Obligation?

Enter whether you want to group the data on the branches to be processed, creating a single file. Enter No for branch data to continue being generated as before. Enter Yes for the system to group the data on the branches selected in a single file.

Check and confirm the data.

05. Statute No. 50,350 of 2013

In accordance with Statute No. 50,350/2013, the industrial site must submit, after any change to cigarette prices, the price list for sales to consumers set by the manufacturer, in a text format with the layout defined in the statute itself.

To generate this list, the product register and the tax exception register are used.

Creating this file requires an ERP version equal to or above 11.80, because it will use the new Tax History feature of tables SB1 and SF7; that is, the file will not be processed by a version older than 11.80. The history table of product SB1 is SS4, whereas the history table of tax exception SF7 is SS1.

To enable Tax History processing, set parameter MV_HISTFIS to .T. for saving tax history changes. Be mindful that this feature is only available from version 11.80 onwards.

The file will be processed through the .ini file DEC5035013.INI and then processed by routine Normative Instructions (MATA950). Once the file is created, some questions are displayed so you can enter the initial and final products to be used when processing the file. As the file lacks period processing, current rates are used when processing the file as required by the statute. Every change requires the creation of this file with the cigarette price list.

Products Register Settings:

The product register uses products with a value greater than zero in the manually created field and entered in parameter MV_PUPCCST. As the field with the price value in the product register is manually created, the user must also manually register the same field in the history table of product SS4, with the same properties, changing only the beginning of its name from B1_ to S4_.

Example: If the field B1_PUPCCST was created in SB1, then they must also create the field S4_PUPCCST in SS4.

Below, the layout of the file with the data sources when processing products (SB1):

Tax Exception Configuration:

For tax exception, entries are used when field F7_PRCUNIC is greater than zero.

The processing of Tax Exception entries uses all products linked to the taxation group of Tax Exception.

Below, the file layout with data sources when processing products linked to the taxation group of Tax Exception (SF7):

When a tax exception has a valid rule for all States; that is, field F7_EST is equal to “**”, data are generated for all States (one line for each state).

After enabling the Tax History, the history tables are not filled out. They will only be filled out when a change occurs. To create the file, entries with saved change histories are used.

If the value of a product is entered in SB1 and also in the Tax Exception, to avoid duplicating records, a filter is created using the product code, start date and state.

06. TECHNICAL DATA