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11. EXTEMPORANEOUS CREDIT

From August 2013 onwards, PVA does not allow bookkeeping of extemporaneous values, because through NI RFB 1,387/2013, the bookkeeping correction term was changed to a 5-year limit. Thus, if any operation was not declared in its original period, the RFB instruction is to correct the file, no longer declaring it as extemporaneous.

For this reason, they are not processed by this calculation routine for extemporaneous credit values.

12. BILL GENERATION

Supplier:

In module Financials, bills are generated for the supplier found in parameter MV_UNIAO, registered in advance. The UNIAO supplier is used by default. In this parameter, you can only enter the supplier, not the store.

13. WITHHOLDING CODE

Field E2_CODRET is filled out with the content of parameters: MV_CODPIS and MV_CODCOF for PIS and COFINS bills, respectively generated by the calculation.

Important: this code is used only in bills generated in module Financials, whereas the revenue codes are entered in the calculation tab.

14. IMPORTING NATURE REVENUE CODES

Through the EFD Codes Import routine (FISA005), the data from tables 5.1.1, 4.3.9, 4.3.10, 4.3.11, 4.3.12, 4.3.13, 4.3.14, 4.3.15, 4.3.16, 4.3.17, 7.1.1, 7.1.2, 7.1.3 e 7.1.4 are registered/imported, so it is no longer necessary to process the UPDFIS/IMPSPED to import these tables.

The update procedure for data and codes from tables 4.3.9, 4.3.10, 4.3.11, 4.3.12, 4.3.13, 4.3.14, 4.3.15, 4.3.16, 4.3.17, 5.1.1, 7.1.1, 7.1.2, 7.1.3 and 7.1.4 is to download the TXT file from the Federal Revenue Service website. Click here to download the tables in TXT format: 

http://www.sped.fazenda.gov.br/spedtabelas/AppConsulta/publico/aspx/ConsultaTabelasExternas.aspx?CodSistema=SpedPisCofins

After downloading the .*txt file, you need to rename it to the following structure (exactly with the names below):

• • TXT file from table 4.3.10 to "TABELA4310.TXT"
  • TXT file from table 4.3.11 to "TABELA4311.TXT"
  • TXT file from table 4.3.12 to "TABELA4312.TXT"
  • TXT file from table 4.3.13 to "TABELA4313.TXT"
  • TXT file from table 4.3.14 to "TABELA4314.TXT" 
  • TXT file from table 4.3.15 to "TABELA4315.TXT" 
  • TXT file from table 4.3.16 to "TABELA4316.TXT" 
  • TXT file from table 4.3.17 to "TABELA4317.TXT" 
  • TXT file from table 4.3.9 to "TABELA439.TXT" 
  • TXT file from table 5.1.1 to "TABELA511.TXT" 
  • TXT file from table 7.1.3 to “TABELA713GRZZZ.TXT”, in which ZZZ corresponds to the table group. For example: "TABELA713GR100.TXT"
  • TXT file from table 7.1.4 to “TABELA714GRZZZ.TXT”, in which ZZZ corresponds to the table group. For example: "TABELA714GR200.TXT"

After renaming the file, just select the directory and import the tables needed.

15. PIS AND COFINS CREDIT REVERSAL DUE TO REVENUE TAX SUSPENSION BENEFIT

In situations that require reversing PIS and COFINS credits because of some tax suspension benefit, you must identify which credits are liable to this reversal and set the reversal percentages; thus, the credit reversals are automatically reversed through adjustment records M110/M510, through reduction adjustments.

To do this, we need to enable this reversal through parameter MV_ESTCRDA with content equal to 1 and define which credits are liable to this reversal through routine Register of Codes for PIS and COFINS Credits Liable to Reversal (FISA212), and set the reversal percentages through routine Register of PIS and COFINS Credits Reversal Percentages; thus, the EFD Contributions calculation identifies these settings and automatically generates the records of PIS and COFINS credit reduction adjustments.

For further information about these settings, access the documents http://tdn.totvs.com/x/5lUcGw and http://tdn.totvs.com/x/6lUcGw .

16. EXCLUSION OF ICMS FROM PIS/COFINS CALCULATION BASE

Some taxpayers have legal processes that authorize the exclusion of ICMS from the PIS and COFINS calculation base. This exclusion may occur two different ways. The exclusion of Highlighted ICMS or of ICMS Payable.

Exclusion of Highlighted ICMS

In this hypothesis, the taxpayer has a legal process that allows the exclusion of Highlighted ICMS in the invoice. Thus, the PIS and COFINS calculation base already has the ICMS Exclusion directly in the invoice calculation; that is, the PIS and COFINS value is already calculated considering the ICMS Exclusion.

In short, the calculation base in EFD Contributions lacks the ICMS value, because it was already excluded directly from the invoice calculation, so there will not be calculation base adjustments to EFD Contributions.

Exclusion of ICMS Payable

In this hypothesis, the taxpayer has a legal process that allows the exclusion of ICMS Payable obtained from the ICMS calculation, which is stated in the family of the record E100 of Tax SPED. In this case, the PIS and COFINS values are calculated in the invoice without excluding the Highlighted ICMS, and they are only excluded from the calculation base in the EFD Contributions calculation, considering the ICMS Payable, which results from the ICMS calculation.

In short, the composition of calculation base in EFD Contributions calculation will have the ICMS value inside the calculation base, because it was not excluded from the invoice. In this case, the ICMS Payable will be deleted from the PIS/COFINS calculation base in the EFD Contributions calculation, through calculation base reduction adjustments.

In short, the exclusion of Highlighted ICMS occurs directly in the invoice calculation, with no need to adjust the calculation base in the calculation. Yet the exclusion of ICMS Payable occurs in the EFD Contributions calculation, generating calculation base reduction adjustments.

To handle the hypothesis of ICMS Payable exclusion from the EFD Contributions calculation, we have a new question "ICMS Excl. Legal Decision", in which the taxpayer may enter whether they have a legal decision to exclude the ICMS Payable or a legal decision to exclude the Highlighted ICMS, or whether there is no legal decision for ICMS exclusion. Only the option to exclude ICMS Payable affects the calculation base reduction in the EFD Contributions calculation.

17. CALCULATION OF ICMS PAYABLE EXCLUSION FROM PIS/COFINS CALCULATION BASE

EFD Contributions needs to get the value of ICMS Payable from the ICMS calculation of each branch, from the ICMS itself (family of record E100 of Tax SPED) and also from sub-calculations (family of records 1900 of Tax SPED).

For the EFD Contributions calculation to get the ICMS calculation values, the content of parameter MV_USASPED must be set to .T., so the ICMS calculation may correctly record the data in table CDH.

You may exclude ICMS Payable two different ways. The first is in function of the revenue total and the second in function of revenues subject to ICMS (revenues of blocks C and D). To define the calculation method, you need to enter in the initial question of the calculation "ICMS Payable Exclusion" the option "Revenue Total" or "Rev. Subj. ICMS".

Example of calculation of ICMS Payable exclusion and apportionment:

The company has earned in the period, monthly gross revenues of BRL 100,000.00, where:

• • 50% corresponds to sales subject to the basic Contribution rate for PIS/PASEP and COFINS (CST 01).
  • 30% corresponds to sales subject to the Contribution zero rate for PIS/PASEP and COFINS (CST 06).
  • 20% corresponds to sales with suspension of Contribution for PIS/PASEP and COFINS (CST 09).

The composition of these revenues in relation to the incidence of ICMS is:

• • BRL 60,000.00 revenues subject to ICMS incidence, booked in EFD Contributions in Block C or D.
  • BRL 40,000.00 revenues not subject to ICMS incidence, booked in EFD Contributions in Block A or F.

The revenues are stated below by CST and block:

In the period, consider an ICMS Payable value equal to BRL 10,000.00.

ICMS Exclusion Hypothesis considering total revenue:

In this hypothesis, the exclusion percentages are obtained through the following formula:

And the exclusion value is obtained through formula:

For CST 01 the percentage is calculated as follows:

(BRL 0.00 + BRL 30,000.00 + BRL 10,000.00 + BRL 10,000.00 ) / BRL 100,000.00 = 50%

Thus, the value to be excluded from the calculation base of CST 01 is:

BRL 10,000.00 * 50% = BRL 5,000.00

For CST 06 the percentage is calculated as follows:

(BRL 0.00 + BRL 10,000.00 + BRL 0.00 + BRL 20,000.00 ) / BRL 100,000.00 = 30%

Thus, the value to be excluded from the calculation base of CST 06 is:

BRL 10,000.00 * 30% = BRL 3,000.00

For CST 09 the percentage is calculated as follows:

(BRL 10,000.00 BRL 0.00 + BRL 0.00 + BRL 10,000.00 ) / BRL 100,000.00 = 20%

Thus, the value to be excluded from the calculation base of CST 09 is:

BRL 10,000.00 * 20% = BRL 2,000.00

In this case, the actual exclusion value is only from CST 01 of BRL 5,000.00, as CST 06 and 09 are not taxed.

This means we would have a record of calculation base reduction adjustment with value BRL 5,000.00 in records M215 and M615, and also record 1050 with values BRL 5,000.00, BRL 3,000.00 and BRL 2,000.00 for CST 01, 06 and 09, respectively.

ICMS Exclusion Hypothesis considering total revenue subject to ICMS

In this hypothesis, the exclusion percentages are obtained through the following formula:

And the exclusion value is obtained through formula:

For CST 01 the percentage is calculated as follows:

(BRL 30,000.00 + BRL 10,000.00) / BRL 50,000.00 = 80% 

Thus, the value to be excluded from the calculation base of CST 01 is:

BRL 10,000.00 * 80% = BRL 8,000.00

For CST 06 the percentage is calculated as follows:

(BRL 10,000.00 + BRL 0.00) / BRL 50,000.00 = 20%

Thus, the value to be excluded from the calculation base of CST 06 is:

BRL 10,000.00 * 20% = BRL 2,000.00

For CST 09 the percentage is calculated as follows:

(BRL 0.00 + BRL 0.00) / BRL 50,000.00 = 0%

Thus, the value to be excluded from the calculation base of CST 09 is:

BRL 10,000.00 * 0% = BRL 0.00

In this case, the actual exclusion value is only from CST 01 of BRL 8,000.00, as CST 06 and 09 are not taxed.

This means we would have a record of calculation base reduction adjustment with value BRL 8,000.00 in records M215 and M615, and also record 1050 with values BRL 8,000.00 and BRL 2,000.00 for CST 01 and 06, respectively.

The taxpayer decides which method to follow for excluding the ICMS Payable from the PIS calculation base, through the question "ICMS Payable Exclusion" of EFD Contributions calculation.

The installment values of exclusion from the calculation base are stated in record 1050 for all CSTs, yet the adjustment records M215 and M615 are only generated for taxed CSTs excepting CST 03.

Be mindful that, for this calculation, you need to process the ICMS calculation with parameter MV_USASPED set to .T.; otherwise, the EFD Contributions Calculation will not obtain the ICMS Payable value in the period.

As calculation of EFD Contributions is generated in the Parent Company view, the calculation fetches the ICMS calculation of each branch selected in the processing, apportioning and excluding the ICMS using the calculation of each branch selected.

We must emphasize that the composition of revenues will use the revenues of all branches when getting the ICMS apportionment percentages for each CST, given that the Taxpayers EFD is generated in the Parent Company view. 

Reduction adjustments to records M215/M615 and record 1050 are generated for each branch, applying the percentages obtained through revenues in the Parent Company view, in the ICMS values of each branch.

In the Calculation checking report, this ICMS Payable exclusion calculation is detailed for easier comprehension and checking of calculation base reduction installments. For further information about the checking report, refer to the manual EFDCON - Checking Report.

18. EFD CONTRIBUTIONS CHECKING REPORT

This report helps checking transactions used in the calculation, checking the invoices, bills, assets, etc. in detail. To process this report, just select the calculation the transactions of which you want to print, and in Related Features, the option with the description EFD Checking Report, along with the already existing Deletion and Log Viewing options.

For further information about this report, access the link: EDFCON - Checking Report

19. EFD CONTRIBUTIONS TEXT FILE CREATION

At the end of the processing of this routine, all calculation data ready for text file creation, the value calculated considering adjustments, reductions, reversal, deferrals, etc., are those stated in the text file, which must be processed through routine FISA008 or SPED PIS COFINS - P11.

20. RELATED DOCUMENTS

Tax Files (FAQS).

EFDCON - File Creation Settings.

21. TECHINICAL DATA