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Deferral
Deferral refers to a kind of tax substitution, where the tax payment is postponed and, at the same time, the responsibility for the payment is shifted to a third party.
Deferred ICMS
Deferred ICMS is the tax paid by the contractor, that is, the payment responsibility is assigned to the purchaser, recipient or user of the service motivating the ending of deferral, as a tax substitute. This transaction must be laid down by law.
Examples of transactions involving deferred ICMS:
Examples of transactions involving deferred ICMS:
- Manufacturing - Remittance - Art. 402 of RICM/00
- Manufacturing - Return - Art. 403 of RICM/00
When does ICMS deferral happen?
ICMS deferral happens when assessment or payment of a tax levied on a transaction or service rendering are postponed to a later stage of sale, manufacturing, rendering, use or consumption.
The deferred assessment is made when the later operation or rendering take place along with the goods or services.
The deferred payment must be made on the same date as the tax regular payment by the company ending the deferral stage.
Fields used by the system to treat the ICMS Deferral:
- Deferred ICMS?
This field defines the treatment for the type of calculation for deferred ICMS in inflow and outflow transactions.
It can be set to:
- 1 - Deferred (ICMS is calculated and deferred);
Calculate the ICMS próprio value and the deferred ICMS value according to the value entered in the field ICM DEF Perc., being that, the payment is made in the next transaction.
Check Application I.
- 2 - Non-Deferred (deferred ICMS is not calculated);
- 3 - Deferral with Deduction (deferred ICMS reduces the ICMS próprio value).
Calculates the ICMS próprio value according to the reduction percentage entered in the field ICMS DEF Perc. and the deferral value to be paid in the next transaction (deferred ICMS).
Check Application II.
- ICM DEF Perc? (ICMS Deferred Percentage)
The percentage used for deferred ICMS calculation is entered in this field.
If the field Deferred ICMS is set to 1-Deferred, indicates the percentage to be used in the ICMS value to be paid in the next transaction, resulting in the deferred ICMS.
If the field Deferred ICMS is set to 3-Deferral with Deduction, indicates the percentage of deduction to be used for the transaction ICMS próprio.
Application I
Application Manaus Free Trade Zone. The field Deferred ICMS? set to 1-Deferred.
Registration of a sale operation of R$ 1,000.00, ICMS rate 7%, deferred ICMS percentage 80%.
- TIO Registration:
...
TIO Configuration
...
Field
...
Content
...
Code
...
510
...
TIO Type
...
Outflow
...
Credit ICMS?
...
Yes
...
Credit IPI?
...
No
...
Generate Trade Note?
...
Yes
...
Update Inventory?
...
Yes
...
Third Party Possession?
...
No
...
Calculate ICMS?
...
Yes
...
Calculate IPI?
...
No
...
Default Txt.?
...
Sales Manaus Free Trade Zone
...
ICMS Tax Rec.
...
Taxed
...
IPI Tax Rec.
...
No
...
Indicate IPI?
...
No
...
IPI in Tax Base?
...
No
...
Calc. ICM Dif.
...
No
...
Deferred ICMS
...
Deferred
...
ICM DEF Perc.
...
80
2. Generation of Outflow Document:
...
Document
...
000265/UNI
...
Date
...
6/1/06
...
Quantity
...
1
...
Goods Value
...
1,000.00
...
Goods Total
...
1,000.00
...
Document Total
...
1,000.00
...
ICMS Rate
...
7%
...
ICMS Tax Base
...
1,000.00
...
ICMS Value
...
70.00
...
TIO
...
510 - Sales Manaus Free Trade Zone
3. Classification of outflow document in tax records, see the table ICMS Calculation:
...
Tax Records
...
CFOP
...
Accounting Value
...
Tax Base
...
Taxed ICMS Value
...
Deferred ICMS
...
6111
...
944.00
...
1,000.00
...
70.00
...
56.00
4. Bill generated in accounts receivable - R$ 944.00.
Application II
Application State of Paraná. The field Deferred ICMS? set to 3 = Deferral with Deduction.
Registration of a sale operation of R$ 1,000.00, ICMS rate 18% with a 33.33% ICMS reduction through deferral (deferred ICMS reduces the ICMS próprio value).
- TIO Registration:
...
TIO Configuration
...
Field
...
Content
...
Code
...
511
...
TIO Type
...
Outflow
...
Credit ICMS?
...
Yes
...
Credit IPI?
...
No
...
Generate Trade Note?
...
Yes
...
Update Inventory?
...
Yes
...
Third Party Possession?
...
No
...
Calculate ICMS?
...
Yes
...
Calculate IPI?
...
No
...
Default Txt.
...
Sale Paraná
...
ICMS Tax Rec.
...
Taxed
...
IPI Tax Rec.
...
No
...
Indicate IPI?
...
No
...
IPI in Tax Base?
...
No
...
Calc. ICM Dif.
...
No
...
Deferred ICMS
...
Deferral with Reduction
...
ICM DEF Perc.
...
33.33
2. Generation of Outflow Document:
...
Document
...
000268/UNI
...
Date
...
6/1/06
...
Quantity
...
1
...
Goods Value
...
1,000.00
...
Goods Total
...
1,000.00
...
Document Total
...
1,000.00
...
ICMS Rate
...
18%
...
ICMS Tax Base
...
1,000.00
...
ICMS Value
...
120.01 (ICMS value with reduction according to the deferral percentage).
...
TIO
...
511 - Sale Paraná
3. Classification of outflow document in tax records, see the table ICMS Calculation:
...
Tax Records
...
CFOP
...
Accounting Value
...
Tax Base
...
Taxed ICMS Value
...
Deferred ICMS
...
6111
...
1,000.00
...
1,000.00
...
120.01
...
0
...
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