Páginas filhas
  • Accounts Receivable - FINA040 - Financials - P12

Versões comparadas

Chave

  • Esta linha foi adicionada.
  • Esta linha foi removida.
  • A formatação mudou.

...

Informações
titleNote

The Accounts Receivable file is prepared as follows:

Invoice created in the Billing module

Bills generated in Accounts Receivable

101010 (BRL 6,000) in 6 installments of 1,000

101010 A - 1,000

101010 B - 1,000

101010 C - 1,000

101010 D - 1,000

101010 E - 1,000

101010 F - 1,000

To configure installments alphabetically, set the content of parameter MV_1DUP to the letter A. Yet, to divide installments numerically, select option 1.

The bill prefix corresponds to the Invoice series generated by the Billing module, as defined by the parameter MV_1DUPREF.

...

Informações
titleNote

In e-commerce sales, the generation of accounts receivable bills can be done before the Invoice is issued.

To avoid duplicate transactions, the TIO associated with the sale of the item should not generate financials.


Mental Map

Conheça neste diagrama as informações que contemplam as funcionalidades da rotinaIn this diagram, the data refer to the features of the routine

 


Before you start the addition process, press key [F12] to set routine parameters, following these criteria: 

Field:

Description

Display Acctg. Entry?

Select Yes or No to indicate whether to display accounting entries when booking online.

Example:

No.

Book Prov. Bills?

Select Yes or No to indicate whether to book provisional bills.

Example:

Yes.

Online Booking?

Select Yes or No to indicate whether to book transactions online; that is, one at a time when the transaction is effected (adding a bill, posting, generating a check, deleting, etc.) or offline, with all entries not made online booked in one batch process.

Example:

No.

Apportion value? 

Enter a value for accounts payable apportionment. It offers options Gross (bill value plus taxes) and Net (value without taxes).

Example:

Gross.


On the main page of the routine, the following options are available:

...

Deck of Cards
effectDuration0.5
historyfalse
idsamples
effectTypefade
Card
defaulttrue
id1
labelGeneral data

Field:

Description

Prefix:

To identify a set of bills that belong to the same group or branch. Once you enter the prefix, it becomes an integral part of the access key to the bill.

Note

Informações
titleNote
To configure installments alphabetically, set the content of parameter MV_1DUP to the letter A. Yet, to divide installments numerically, select option 1.

Bill No.:

Enter bill number.

Example:

FIN000023







Type:

Classify the bill by its purpose. The types are registered in table 05 (Bill Types) of module Configurator or in routine Bill Types. If needed, you can use the Standard Query feature to select the bill and fill out the field.

Example:

TX (this acronym refers to fees bill).


Special Types

Deck of Cards
idTipos
effectTypefade
Card
id1
labelProvisional Bills

Provisional Bills

Provide revenues that occur for budget/cash flow purposes.

When you deploy the bill, specify type PR or enter its status in the field Bill Types.

To confirm it, use the Replace option, entering the code/store of customer/supplier.

Card
id2
labelAdvance Receipts

Advance receipts

Identifies a bill paid in advance (RA); that is, paid fully or in part before the invoice is issued. Bank balance is updated online as there is inflow/outflow of money in the Bank.

When you deploy the bill, enter type RA or PA or advance receipt in field Bill Types. Then, enter the data related to the advance: Bank, bank branch, and account.

Informações
titleImportant

For advance payments with checks, parameter MV_SLDBXCR will be checked as of 03/2020 Protheus version 12.1.23 onwards, or extended warranty.


If the parameter is set to "C", clear, no bank transaction will be generated upon RA inclusion. This transaction will be generated only after the check clearing.


Thus, when the inclusion with a check is completed, it will be written* to tables SE1, SEF, SE5, FK1:

Table

Field

Saving

SE1

E1_TIPO

Bill Type ("RA")

SE1

E1_PORTADO

Code of RA bank

SE1

E1_AGEDEP

Code of RA bank branch

SE1

E1_CONTA

Code of RA bank account

SE1

E1_BCOCHQ

Code of the bank of the check

SE1

E1_AGECHQ

Code of the bank branch of the check

SE1

E1_CTACHQ

Code of the bank account of the check

SEF

EF_BANCO

Code of the bank of the check

SEF

EF_AGENCIA

Code of the bank branch of the check

SEF

EF_CONTA

Code of the bank account of the check

SEF

EF_NUM

Check Number

SEF

EF_TITULO

Bill number code

SEF

EF_PARCELA

Bill installment code

SEF

EF_TIPO

Bill Type ("RA")

SEF

EF_CLIENTE

Customer code

SEF

EF_LOJACLI

Store code

SEF

EF_CART

Portfolio ("R")

SE5

E5_TIPO

Bill Type ("RA")

SE5

E5_BANCO

Code of the bank of the check

SE5

E5_AGENCIA

Code of the bank branch of the check

SE5

E5_CONTA

Code of the bank account of the check

SE5

E5_NUMCHEQ

Check Number

SE5

E5_RECPAG

Revenue or expense ("R")

SE5

E5_HISTOR

History ("Comp ch - bank/branch/check XXX/XXXXX/XXXXX") 

SE5

E5_TIPODOC

Posting type ("BA")

SE5

E5_MOTBX

Posting reason ("NOR")

FK1

FK1_TPDOC

Posting type ("BA")

FK1

FK1_MOTBX

Posting reason ("NOR")

*The above list does not contain all the fields saved, but only some of the fields related to this process.


If the parameter is not set to "C",or the "RA" does not have a check, the recording of the RA will generate a bank transaction as normal.


Card
id3
labelCredit Notes

Used to indicate the existence of credit/debit notes in Customers or Suppliers. In these cases, the bank balance is not updated.

When you deploy a credit note, specify type NCC or NDF, or enter Credit Note/Debit Note in field Bill Types.


Card
id4
labelDeductions

Deductions (AB-)

Use this to enter values to be deducted from the bill. It is always linked to the main bill.

The inclusion of a deduction type bond (AB-) is semi-automatic. When you select the bill in the Bills Receivables Browse and click 'Add', by indicating the type "AB-", the system will fill the key information such as Prefix + Number + Parcel + 'AB-' with the data of the positioned bill.

Informações
titleImportant

When we have more than one bill in the base with the same key (Prefix, Number, and Installment), being one of type 'NF' and another of type 'BOL', for example, the system will allow the inclusion of only one deduction. When trying to include the next deduction, the system will say that the key already exists in the record and will not allow the operation to continue.

Example:

Pref. + No. + Installm. + Type

Note:

Prefix + Number + Installment + Type
'P01   ' + '00001'   +   '1'       + 'NF'

Prefix + Number + Installment + Type
'P01   ' + '00001'   +   '2'       + 'NF'


The following deductions can be added:

Prefix + Number + Installment + Type
'P01   ' + '00001'   +   '1'       + 'AB'

Prefix + Number + Installment + Type
'P01   ' + '00001'   +   '2'       + 'AB'


When registering a different bill:
Prefix + Number + Installment + Type
'P01'     + '00001   ' +    '1'       + 'BOL'

It will not be possible to add the deduction:

Prefix + Number + Installment + Type

'P01'     + '00001'    + '1'          + 'AB-'  → exactly the key of the NF deduction bill that was previously registered.

This is the reason why this operation is not possible. 


To proceed, you will need to change some key, prefix, number, or installment information.





Nature:

Identify the origin of the nature of the bill and use this item for consolidation, as well as to control the budget. If needed, you can use the Standard Query feature to select the nature of the bill and fill out the field.

Example:

ISS

Customer:

Code of the customer from which the receipt will be performed. If you prefer, use the Standard Query to select the information registered in the Customers routine.

Example:

FIN061

Store:

Enter the code of the customer's store.

Example:

01

Customer Name

Displays the name of the customer.  This is automatically filled out in accordance with the content of the Customer field.

Example:

LE Supplier

Issue Dt.: 

Date of bill issue.

Example:

12/17/2015

Due date:

Enter the nominal due date of the bill, also taking any possible postponements into account.

Example:

Bill number FIN000023 is due on 05/18/2015, but due to business matters with the customer, its payment is postponed in 10 days. Thus, fill out this field with the date 05/28/2015.

Informações
titleNote
The system does not allow a due date set before the issue date of the bill.

Actual Due Date: 

It defines the maximum date for receiving the bill without interest or delinquency fees being added. This field is filled in automatically from the date entered in the Due Date field. 

Example:

05/18/2015

Informações
titleNote
The system takes only business days into account; that is, it checks whether the due date is on a Saturday, Sunday or holiday, disregarding these days. There is also the checking of the days of withholding suggested by the Bank, which includes the transfer of bills from the Bank to the portfolio and, consequently, adjusts the content of the field.

Bill Value: 

The original value of the bill in currency.

Example:

1,835.62

History:

Use this field to add a short note about the bill.

Currency: 

Code of the currency used in the bill. Currency 1 = default domestic currency and currencies 2 to 5 in accordance with criteria set in parameters MV_MOEDA2, MV_MOEDA3, MV_MOEDA4, and MV_MOEDA5 through the Configurator module.

Example:

1

Vl. BRL: 

Value of bill stated in currency.

 Example:

1,835.62

Cash Flow:

In this field, define whether the bill must be considered in cash flow; that is, in the control of the financial transaction pertaining to the inflows and outflows of financial resources. The options available for its completion are:

  •  S – Yes.
  • N - No.

Currency Rate:

If you enter a rate, it is used as a conversion base at the time of posting; otherwise, the rate contracted or the currency date on the day of posting is used. This field is enabled for typing only if the bill is in foreign currency. 

Debit Br. 

Debit Branch.

Card
defaulttrue
id2
labelTaxes

The fields of this folder are automatically filled out in accordance with the instructions registered in routines Nature and Customer (here, tax withholding follows the business rule attributed to the customer). You can adjust the values that are automatically filled out; however, they interfere in the calculation of the bill for payment.

In the case of accounts receivable, deduction bills will be generated in favor of the customer.

Field:

Description

Tax Base:

It contemplates a differentiated basis of values for withholding Income Tax, PIS, COFINS, CSLL, INSS, and ISS taxes in the accounts receivable portfolio considered in the following processes:

  • Posts Receivable.
  • Automatic posting.
  • Invoices Receivable.
  • Settlement.

ISS:

The content of this field refers to service tax and is automatically calculated by the system following this priority:

  • The system checks whether the nature registered allows ISS calculation defined in the Calculate ISS? field.
  • In the Suppliers registration, it checks the collection of ISS through the content defined in the field Collect ISS?

Thus, when the field is filled out with Yes, the system does not perform the calculation (because the supplier collects the ISS). If it is set to option No, the system calculates it in accordance with MV_ALIQISS parameter settings.

Informações
titleNote

The following parameters are also considered:

  • MV_MUNIC: Indicates the ISS provider. The system generates a new bill payable for the city government defined in this parameter when the bill receivable is added.
  • MV_DIAISS: due date for paying the bill.

Example:

  • Rate of 5% in parameter MV_ALIQISS; that is, content equal to 5.
  • Registration of a nature that calculates ISS and of a supplier that does not collect this tax.

With this scenario, the addition of a bill payable of BRL 1,000.00 will have field ISS automatically filled out with the amount of BRL 50.00.

Informações
titleNote
Observe that, in Accounts Payable, the system automatically creates a bill (Type TX) for the payment of the ISS due to the municipality.

IRRF:

Field IRRF (Income Tax Withheld by Tax Authorities) is automatically calculated in accordance with the priorities set for Natural Person and Legal Entity.

This field has its content automatically calculated considering the following priorities:

  • Registration of Customers (Natural Person and/or Legal Entities) considering the information in the field Inc. Tax Rate.
  • Registering information in the Natures routine by filling in the fields Calculate Inc. Tax? and Inc. Tax Perc.
  • Parameter MV_ALIQIRF.


Informações
titleNote

For both situations, the use of common parameters is worth considering; however, their settings meet each profile in their own way and occasion:

  • MV_VENCIRF: Indicate whether to generate the IR bill from the date of issue, due date, or bill booking date.
  • MV_VLRETIR: Specify the minimum value for exemption from IRRF withholding. In this case, the bill with an amount lower than this parameter is not generated and IR is zero.


Example:

First, in the Nature registration, consider the field Calculate Inc. Tax? with the option Yes and the percentage of 3% in the field Inc. Tax Perc. Then, when adding a bill receivable of BRL 1,000.00 you can check the amount of BRL 30.00 automatically calculated for the Inc. Tax field.

Informações
titleNote
At the time of adding the bill, the system generates a bill receivable of type Income Tax with characteristics of discount and does not change the original value, because it is discounted only when the bill is posted. The system generates the Income Tax nature to classify this tax.


Accrual basis in the calculation of IRRF PJ

The accumulation of the bases for calculating the corporate income tax includes the following criteria:

  • Grouping of all invoices issued to the same client, including invoices from the company's branches.
  • Grouping of all invoices issued in all suppliers' branches to all the company's branches.

This information is controlled by the MV_AGLIMPJ parameter that can be contemplated according to some applications:

  • The system checks only the invoices issued and/or received by the current branch to/from the same customer or supplier to compose the base of the Income Tax for Legal Entities. Within this content, the minimum withholding tax amount is checked, according to the configuration made in parameter MV_ACMIRPJ (the date used to determine the moment of the taxable event).


  • The system checks all the company's branches and all customers or suppliers with the same EIN. In this content, the invoices comprising the basis of the minimum value for tax withholding of the Income Tax for Legal Entities are identified pursuant to the configurations in parameter MV_ACMIRPJ.


  • The system checks all the company's branches, customers or suppliers and those with the same basis of EIN (the eight first digits). In this content, the invoices comprising the basis of the minimum value for tax withholding of the Income Tax for Legal Entity are identified pursuant to the configurations in parameter MV_ACMIRPJ.

Example:

Consider the following information:

COMPANY A – BRANCH 01.

COMPANY A – BRANCH 02.

SUPPLIER A – BRANCH 01.

SUPPLIER A – BRANCH 02.

Exclusive tables SA1, SA2, SE1, and SE2.

Operation nature that calculates Income Tax (1.5%)

Suppliers with the same basis of CNPJ (the first eight digits), one at each branch.

 

Case 1

Configure the parameter MV_AGLIMPJ with content equal to one (1).

Add a bill of accounts payable for supplier A in branch 01, in the amount of R$ 600.00, with issue and due date established by the user.

Now, add another bill of accounts payable for the same supplier in branch 02, also in the amount of BRL 600.00 with the same issue and due date.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 01.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

In this situation, when confirming an addition to the bill in branch 02, tax is not withheld since checking is only effective for the current branch and supplier.


Configure the parameter MV_AGLIMPJ with content equal to 2.

Using the previous example, add a bill of accounts payable for supplier A in branch 01, in the amount of BRL 600.00, with issue and due date established by the user.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 01.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

In this situation, when confirming the addition of bill in branch 02, there will be tax withholding as checking is effective in all branches and suppliers with the same CNPJ. However, bills are summed in accordance with the EIN of the issuer company (supplier) and with the EIN of the branches of the customer company (SM0). Tax withholding is effective in the second invoice.


Configure parameter MV_AGLIMPJ with content equal to 3.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 01.

Inc. Tax = (600.00 * 1.5%) = 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

By confirming the addition of the bill in branch 02, there will be tax withholding.

In this case, values are summed in accordance with the CNPJ basis of the issuer company (supplier) and the CNPJ basis of the branches of the customer company (SM0). Tax withholding is effective in the second invoice in the amount of BRL 18.00

 

Case 2

Configure parameter MV_AGLIMPJ with content equal to 1.

Add a bill 01 in accounts payable in branch 01 in the amount of BRL 300.00, with issue and due dates established by the user.

Add a bill 02 in accounts payable for the same supplier, but in branch 02 in the amount of BRL 300.00, with the same issue and due dates.

Considering this supplier, add in branch 02 a bill 03 in accounts payable in the amount of BRL 600.00, also with the same issue and due dates.

Inc. Tax = (300.00 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10) in branch 01.

Inc. Tax = (300.00 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10) in branch 02.

Inc. Tax = (600.00 * 1.5%) = BRL 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10) in branch 02.

When confirming the addition of bill 03 in branch 02, there is no tax withholding. Checking is effective only in the current branch and supplier.


Configure parameter MV_AGLIMPJ with content equal to 2.

Inc. Tax = (300 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 01.

Inc. Tax = (300 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

Inc. Tax = (600 * 1.5%) = BRL 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

When confirming the addition of bill 03 in branch 02, there is no tax withholding.

In this case, the bills are summed according to the EIN of the issuer company (supplier) and the EIN of the branches of the customer companies (SM0). There is no tax withholding (suppliers and customers' company branches have the same EIN basis).


Configure parameter MV_AGLIMPJ with content equal to 3.

Inc. Tax = (300.00 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 01.

Inc. Tax = (300.00 * 1.5%) = BRL 4.50 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

Inc. Tax = (600.00 * 1.5%) = BRL 9.00 (less than the minimum value of Inc. Tax withholding, which is equivalent to BRL 10.00) in branch 02.

By confirming the addition of the bill in branch 02, there will be tax withholding.

In this situation, bills are summed in accordance with the CNPJ basis of the issuer company (supplier) and with the CNPJ basis of the branches of the customer company (SM0). In bill 03, there will be tax withholding in the amount of BRL 18.00

INSS:

This field pertains the Contribution to the National Institute of Social Security. The system automatically fills it out when a bill receivable is added, following these criteria:

  • The system checks whether the nature registered allows INSS calculation through the field Calculate INSS? and its respective percentage through the field INSS Perc. field.
  • In the Customers file, check whether the field Calculate INSS? is filled out with Yes.


Informações
titleNote

The content of this field also affects the settings of some parameters:

MV_INSS: enter the nature for INSS bill classification.

MV_VLRETIN: Enter the minimum value for exemption from payment, without generating the bill.


Example:

First, consider a Nature registration that calculates INSS (8% percentage), as well as a customer who also calculates this tax. Then, when adding a bill receivable of BRL 1,000.00, you can see that the INSS field is automatically filled out with the value of BRL 80.00.

Informações
titleNote
The system generates a bill for BRL 80.00 (Type IN) referring to the INSS amount, with a discount feature, and does not change the original value of the bill, since it is only discounted when the bill is posted. The system generates the IRRF nature to classify this tax.

CSLL:

A value that corresponds to the Social Contribution rate on profits in accordance with the activities performed. It is automatically filled by the system when a bill receivable is added, according to the following priority:

  • The system checks whether the nature registered allows CSLL calculation through the field Calculate CSLL? and its respective percentage through the field CSLL Perc. field.
  • In the Customers file, check whether the field Calculate CSLL? is filled out with Yes.


Informações
titleNote

The content of this field also affects the settings of some parameters:

  • MV_CSLL: Indicates the nature for classifying the CSLL bill.
  • MV_VLRETCSL: Indicates the minimum amount for exemption from contribution.

Example:

First, consider a Nature registration that calculates CSLL (5% percentage), as well as a customer who also calculates this tax. Then, when adding a bill receivable of BRL 1,000.00, you can see that the CSLL field is automatically filled out with the value of BRL 50.00.

Informações
titleNote
Observe that the system generates a bill of BRL 50.00, type CS-, relating to the amount of Social Contribution on Net Profits.

COFINS:

Contribution value for Social Security Financing calculated on the gross revenue of companies. It is automatically filled by the system when a bill receivable is added, according to the following priority: 

  • Registering information in the Natures filling in the fields Calculate COFINS? and COFINS Perc.
  • Customers File, by filling the field Calc. COFINS?

Informações
titleNote

The content of this field also affects the settings of some parameters:

  • MV_COFINS: Determines the nature for classifying COFINS bills.
  • MV_VRETCOF: Determines the minimum amount for exemption from COFINS withholding. If the COFINS amount is lower than this parameter, the bill will not be generated, and COFINS shall be equal to zero.
  • MV_COFVENC: Determines the number of days to be considered for paying COFINS and the calculation period.
  • MV_TXCOF: When the rate in the nature file is zeroed, the system uses the rate contained in this parameter for calculate COFINS while adding a bill receivable.

Example:

First, in the Nature registration, consider the field Calculate Inc. Tax? with the option Yes and the percentage of 2% in the field COFINS Perc. Then, when adding a bill receivable of BRL 1,000.00 you can check the amount of BRL 20.00 automatically calculated for the COFINS field.

Informações
titleNote
The system generates a bill for BRL 50.00 (Type CF) referring to the COFINS amount, with a discount feature, and does not change the original value of the bill, since it is only discounted when the bill is posted.

PIS/PASEP:

A value that corresponds to the 1% rate levied on the payroll. It is automatically filled by the system when a bill receivable is added, according to the following priority: 

  • Natures field, by filling in the fields Calculate PIS? and PIS Perc.
  • Customers File, by filling the field Calc. PIS?

Note


Informações
titleNote

The content of this field also affects the settings of some parameters:

MV_PISNAT: enter the nature for PIS bill classification.

MV_VLRETPIS: Indicates the minimum amount for exemption from PIS withholding.

MV_PISVENC: Determines the number of days to be considered for collecting PIS and the calculation period.

MV_TXPIS: When the PIS rate in the nature file is zeroed, the system uses the rate contained in this parameter to calculate the PIS amount while adding a bill receivable.


Example:

First, consider a Nature record that calculates PIS (0.65% percentage), as well as a customer who also calculates this tax. Then, when adding a bill receivable of BRL 1,000.00, you can see that the PIS field is automatically filled out with the value of BRL 6.50.

Informações
titleNote
The system generates a bill for BRL 6.50 (Type PI) referring to the PIS amount, with a discount feature, and does not change the original value of the bill, since it is only discounted when the bill is posted.

ISS Supp.

Enter the code of the Municipality (supplier) that will be used for payment of the ISS tax. If it is blank, the system will respect the content of the Municipality field or the MV_MUNIC parameter. 

PISCOF PubAg.:

Identifies a good or service hired by a public agency. Fill out this field by selecting between options: 1-Yes and 2-No.

Example:

2-No

Form. With ISS:

Enter the condition to be applied in calculation of ISSQN withholding (Tax over Services of Any Nature) for this bill, which can consider the minimum value for withholding or always withhold it. Fill out this field with one of these options:

 1 – Cons. Min. Val. (default value).

2 – Always withhold it.

FETHAB Inst.:

Installment number of FETHAB (State Fund for Transport and Housing).

FETHAB Val.:

Bill value of FETHAB (State Fund for Transport and Housing).

Apply Vl.:

Indicates the verification of the limit (minimum value) of PIS, COFINS, and CSLL, thus, the field completion is defined through the options 1=Yes and 2=No.

ISS Rate Code:

This field remains enabled when the ISS rate is registered through routine ISS Multiple Rates, thus allowing the selection of an ISS rate for the bill payable. If you do not fill out this field, the rate used in the bill payable is the rate set in parameter MV_ALIQISS.

FABOV Val.: 

Value of FABOV tax (Cattle Raising Development Fund).

FABOV Inst.: 

Installment of FABOV tax (Cattle Raising Development Fund).

FACS Val.: 

Value of FACS tax (Soy Culture Development Fund).

FACS Inst.: 

Installment of FACS tax (Soy Culture Development Fund).

Vl. Minimum ISS:

Applies minimum ISS amount.

INSS Prov.:

This field stores the INSS provisioning for bills of type PA (Advance Payment) in accordance with the settings of parameters MV_PABRUTO=2 and MV_PAPRIME=2.

F100 Desc.:

Classifies the Decrease value as Conditional or Unconditional when sending the data in block F100 of SPED PIS/COFINS.

If the bill is classified as F100 Discount = I (unconditional), the decrease value is subtracted in the base value for the calculation of the computations, and the record referring to the discount value is not sent in block F100 of SPED PIS/COFINS.

Default: C (conditional).

Inc. Tax Fed. Rev. Code:

Enter the revenue code for the Withholding Income Tax, according to the Federal Revenue Service's table.

ISS Prov.:

This field will store the ISS provisioning for bills of type RA when the MV_RARTIMP parameter is set to 1.

Informações
titleNote

Tax Withholding Control - PIS, Cofins, and CSLL


This contemplates situations in which there is maintenance of accounts receivable securities in the following transactions:

  • Issuance of Accounts Receivable: at the time of issuing an accounts receivable bill withholding these taxes. In cases of withholding of other PIS, COFINS, and CSLL amounts pending from other bills.
  • Change in Accounts Receivable: When the bill change in the accounts receivable routine affects the amount of taxes up or down, their withholding will still exist.
  • Deletion of Accounts Receivable: When the deletion of the accounts receivable bill affects tax values, upwards or downwards, withholding of these taxes will still exist. Besides regular verification for exclusion of an accounts receivable bill, the system checks if the fields of relationship between the source bill and the DDI (Tax Difference) bill are filled out. If yes, the DDI bill cannot be deleted.

Example:

Inclusion of three bills receivable in the amount of BRL 2,000.00 each, with due date in the current month and with customer and nature registered.

When you add the third bill, the tax amounts are calculated in: BRL 60.00, BRL 180.00, and BRL 39.00 for CSLL, COFINS, and PIS, respectively.

By changing the amount of bill 01 from BRL 2,000.00 to BRL 3,000.00, the tax amounts are recalculated to BRL 210.00, BRL 70.00, and BRL 45.50 for CSLL, COFINS, and PIS, respectively.

To control tax withholding successfully, the following items are required:

  • In the Customers file, the fields COFINS Rec.CSLL , and PIS Rec. are set to Yes.
  • In Nature file, the fields Calculate CSLL, Calculate COFINS, and Calculate PIS must be filled out with Yes. Besides, the fields CSLL Perc., COFINS Perc., and PIS Perc. must be filled out with the percentages 1, 3, and 65, respectively.

Parameter MV_BR10925 defines the time of deduction of the amounts of these taxes and can be set to 1 (tax deduction occurs when the document is posted) or 2 (tax deduction occurs when the document is issued). if it is set to 1, the following scenarios are considered:

Regular bills

Bills of Advance Collection (RA)

  • Taxes are calculated based only on the bill value in order to point out the tax value estimation.
  • You do not need to check the accrued values issued in the deduction period.
  • Deduction bills of PIS, COFINS, and CSLL are not generated, because taxes are deducted when bill is posted.
  • Tax value in RA is not generated during inclusion, it is evaluated during clearance.
Card
id3
labelAdministration

Field:

Description

Delinq. Fee:

In this field, enter the value to be added to the bill for each day of payment arrears. For calculation purposes, the system takes consecutive days into account and this field has priority on field Interest Perc. at bill posting.

Informações
titleNote

If needed, you can change the priority depending on the settings of parameter MV_FINJRTP which follows some criteria when bills have both fields filled out:

1 - Apply only the Delinquency Fee (default content).

2 - Apply only Interest.

3 - Apply the Delinquency Fee and Interest.


Example:

Considering a bill with the following characteristics:

  • Prefix: 001.
  • Number: 000014.
  • Type: DP.
  • Issue date: 4/10/15.
  • Due date: 4/11/15.
  • Actual due date: 4/11/15.
  • Original value: 1,000.00.
  • Delinquency Fee: 1.00.

At bill posting, the system displays the following data:

  • Date of bill posting: 4/16/15.
  • Delinquency fee value: 5.00 (for 5 days in arrears).
  • Bill value received: 1,005.00.

Interest Perc.: 

In this field, enter the interest percentage to be levied per day on the original bill value for payment in arrears. For calculation purposes, the system uses consecutive days.

For the system to use the interest percentage, do not fill out the field Delinquency Fee, otherwise it is given priority.


Informações
titleNote

If needed, you can change the priority depending on the settings of parameter MV_FINJRTP which follows some criteria when bills have both fields filled out:

1 - Apply only the Delinquency Fee (default content).

2 - Apply only Interest.

3 - Apply the Delinquency Fee and Interest.


Example:

Consider a bill due on 4/11/2015 (Saturday). In this case, its actual due date is on 4/13/2015; however, if the payment is made on 4/16/2015, the system considers 5 days of arrears and the scenario becomes as follows:

  • Prefix: 001.
  • Number: 000015.
  • Type: DP.
  • Issue date: 4/09/15.
  • Due date: 4/11/15.
  • Actual due date: 4/13/15.
  • Original value: 1,000.00.
  • Delinquency fee: not entered.
  • Interest perc.: 1.00 (1% on the original bill value).
  • Posting date: 4/16/15.
  • Value received: 1,050.00.

Financ. Disc:

If necessary, enter the discount percentage to be given to the bill. It will also be used as a percentage of the discount for early payment which, in this case, is due monthly.

The system provides financial discounts for bills posted in advance through input in the fields Financ. Disc., Days for Disc., and Discount Tp. when adding the bill receivable.

Examples:

Single Discount

  • Bill Amount: 682.00.
  • Due date: 5/22/15.
  • Financial Discount: 2.7 fixed.
  • Days for granting Discount: 10.

If the bill is paid up to 10 days before maturity, the discount is 2.7% on the amount.

Proportional discount

  • Bill Amount: 682.00.
  • Due date: 5/22/15.
  • Financial Discount: 2.7 p.m.
  • Days for granting Discount: 0.

In the example above, if the bill is paid on 04/03/15, the discount will be 2.7% per month, proportional to 50 days, with a total discount of BRL 29.62.

Days for Disc.:

Number of days that should be considered as the deadline for granting the financial discount when posting the bill. If not entered, the discount will be granted until the due date according to the content defined in the Discount Type field.

Discount Type:

This defines the type of discount granted by selecting the following options:

1=Fixed: the percentage will be applied on the receipt value up to the deadline for granting the discount.

2=Proportional: the discount percentage will be applied proportionally to the receipt value according to the receipt date, i.e., the earlier the anticipation, the higher the discount.

Informações
titleNote
The deadline will be set to the date defined on parameter MV_DTDESCF minus the days of discount granted.

Addition:

An amount of surcharge that must be applied to the receipt of the bond, regardless of delays. It is fixed and handled as interest amounts.

Reduction:

An amount of surcharge that must be applied to the receipt of the bond, regardless of delays. It is fixed and handled as the discount amounts.

Mult. Natures:

Use this field to define whether to classify bills in multiple natures. For tax calculation purposes, the definitions of the nature entered in the Nature field prevail. This field is also enabled when the bill receivable is added according to the criterion chosen in the MV_MULNATR parameter.

While distributing the bill amount among multiple natures, it is possible to apportion the amount of each nature among various cost centers. Therefore, in the column Apport. Cost C., enter 1 to distribute the nature value among different cost centers. Otherwise, enter 2.

The standard entries considered in the accounts receivable routine are:

506 - Apportionment by cost center of distribution in multiple natures.

507 - Cancellation of apportionment by cost center of distribution in multiple natures.

These standard entries are available for online (506, 507) or offline (506) accounting and must be used together with standard entry 500 (addition of accounts receivable bills).

Distributions of values by multiple natures that do not use apportionment by cost center are booked as additions (standard entry 500).

Distributions that use apportionment by cost center are booked by the aforementioned entries (however, standard entry 506 is not executed if standard entry 500 does not exist).

The accounting of bills receivable distributed in multiple natures is done using the same standard entry as the bill inclusion/deletion. To do this, you only need to enter the value in the Standard Entry record as follows:

Standard Entry

Value

500 - Addition of Bill Receivable

IF(SE1->E1_MULTNAT<>"2",SEV->EV_VALOR,SE1->E1_VALOR)

505 - Deletion of Bill Receivable

IF(SE1->E1_MULTNAT<>"2",SEV->EV_VALOR,SE1->E1_VALOR)

Breakdown:

This field allows you to generate several bills with different due dates, from a single addition. Use this resource for expenses with fixed due dates (such as rental payments).

For operational reasons, this option does not treat multiple natures, since bills are generated automatically, without providing the apportionment interface.

To calculate taxes, the following items are required when there is bill breakdown:

  • Use the process of Financial Tracing.
  • The Customer and Nature routines must enable tax calculation.
  • You must fill out the Breakdown field with option Yes.

Thus, tax bills configured for withholding when bills receivable are issued are generated according to the calculation rule of each tax.

Note


Informações
titleNote

Criteria considered when adding the bill:

  • Payment Term: If this field is filled, the amounts and maturities of bills generated by breakdown will be calculated based on the payment term selected.
  • Number of Installments: If the field Payment Term is not filled, the number of installments desired can be typed.
  • Bill Amount: This field offers the possibility that the amount of the included bill is considered as the total of installments to be generated (when generating the installments, the amount is divided by the number of installments) or that it is considered as that of each installment (the amount of installments requested in the amount of the bill being included is generated).
  • Maturity Period (in days).
  • Interval of days between installments.
  • History: the history of addition of bills by breakdown.


For accounting purposes, use the Standard Entry code 504 (addition of accounts receivable bills through breakdown).

Src. Prefix:

The source prefix in the moment of bill generation.

Interest Disc.:

Percentage of discount over interest.

Card
id4
labelSale

Field:

Description

Sales Representative 1:

Code that identifies the first sales representative that participates with commissions in the bill. If preferred, use the standard query to select the option registered in the Sales Representative routine.

Sales Representative 2:

Code that identifies the second Sales Representative that participates with commissions in the bill. If preferred, use the standard query to select the option registered in the Sales Representative routine.

Sales Representative 3:

Code that identifies the third sales representative that participates with commissions in the bill. If preferred, use the standard query to select the option registered in the Sales Representative routine.

Sales Representative 4:

Code that identifies the fourth sales representative that participates with commissions in the bill. If preferred, use the standard query to select the option registered in the Sales Representative routine.

Sales Representative 5:

Code that identifies the fifth Sales Representative that participates with commissions in the bill. If preferred, use the standard query to select the option registered in the Sales Representative routine.

Commission % 1:

Commission percentage of the first sales representative who participates in the bill's commissions. The system fetches this percentage from the Sales Representatives file.

Commission % 2:

Commission percentage of the second sales representative who participates in the bill's commissions. The system fetches this percentage from the Sales Representatives file.

Commission % 3:

Commission percentage of the third sales representative who participates in the bill's commissions. The system fetches this percentage from the Sales Representatives file.

Commission % 4:

Commission percentage of the fourth sales representative who participates in the bill's commissions. The system fetches this percentage from the Sales Representatives file.

Commission % 5:

Commission percentage of the fifth sales representative who participates in the bill's commissions. The system fetches this percentage from the Sales Representatives file.

Commiss. Vl. 1:

Value of the commission referring to currency 1.

Commiss. Vl. 2:

Value of the commission referring to currency 2.

Commiss. Vl. 3:

Value of the commission referring to currency 3.

Commiss. Vl. 4:

Value of the commission referring to currency 4.

Commiss. Vl. 5:

Value of the commission referring to currency 5.

Order No.: 

Number of the order that originated the bill.

NSU Number: 

Unique sequential number that represents the return code issued by the network that acquires a sales operation performed using cards.

NSU SITEF: 

NSU SITEF Number.

Card
id5
labelBank

Field:

Description

Primar. Inst.:

The primary instruction of the collection.

Second. Inst.:

Secondary instruction of the collection.

Date for Clear.:

Date of the bill receivable to be credited in the bank.

Receipt Mode:

Expected receipt mode (SPB). 

Example:

1-TED.

Cust. Bank:

Customer bank used in the collection distribution bordereau.

Card
id6
labelAccounting

Field:

Description

Occurr. Code:

Remittance occurrence desired. This code is considered according to the manual of the Bank that performs the collection.

Example:

01-Remittance.

Daily seq.:

Sequential code of journal for accounting.

Journal code:

Code of journal to be used for transaction.

Cost c.:

Cost Center considered in the accounts receivable process.

Card
id7
labelOthers

Field:

Description

Installment:

Bill Installment. The system allows you to control the breakdowns of a bill.

Proj. Apport.:

Indicator of apportionment of Projects (linked to PMS - Project Management). Select option 1 - Yes or 2 - No to fill out the content of this field.

Budg. Code:

Represents the code of budget plan and the request is validated in this plan in relation to budgeted and executed. The system always uses the content of this plan with the default plan set in parameter MV_PLAPAD; however, you can also enter the desired plan to make the purchase and, consequently, the reservation of the values preset in this plan.

Financ. Agreem.:

Number of the Financial Agreement.

Rate Currency indexation rate Currency:

The last rate used in indexation calculation for bills with currency other than 1.

Sched. No.:

Code of financial schedule of contract.

Contract No.:

Code of contract.

Meas. No.:

Measurement number.

Spreadsh. No.:

Code of contract spreadsheet.

Installment No.:

Installment of financial schedule.

Revision:

Code of contract revision.

Transaction:

This indicates the number of the transaction where the bill receivable was generated. It is used for cash transaction control in commercial automation.

Example:

1, 2, 3.

Contr. Fine:

Value of contract fines deducted in financial bill.

Contr. Bonus:

Value of contract bonuses deducted in financial bill.

Contr. Discount:

Value of contract discounts deducted in financial bill.

Send Report:

Define whether to send a report by selecting between options 1-Yes and 2-No.

Contr. Withh.:

Value of contract withholding deducted in financial bill.

Class:

Class code.

Ref. proc.:

Number of referenced process related to bill. This information is used when generating SPED, PIS and COFINS.

Process tp.:

Define the type of process related to bill. This information is used when generating SPED, PIS and COFINS.

TPDP Vl.:

Value of the public expenses processing fee.

TPDP Inst.:

Installment of the Public Expenses Processing Fee.

FUMIPEQ Vl.:

Value of FUMIPEQ (Municipal Stimulus Fund for Micro and Small Businesses).

FAMAD Inst.:

Installment of FAMAD (Timber Development Fund).

FUMIPEQ Inst.:

Installment of FUMIPEQ (Municipal Stimulus Fund for Micro and Small Businesses).

Service Tp.:

Type of service referring to the bill.

Example:

  • Cleaning, maintenance or janitorial.
  • Surveillance or security.

CNO Code:

Code related to the national construction work registration.


Related Content

...