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INDEX
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01. OVERVIEW
The State of SC, through Decree No. 1,818 of November 28, 2018, introduces, in the RICMS/SC-2001, amendments 3,991 and 3,992, which, in short, institute the reimbursement, refund, and complementation of the ICMS withheld by tax substitution in previous operations in favor of this State. It also provides for the new ancillary obligation for the calculation of the values, the DRCST (Statement for the monthly calculation of the reimbursement, the refund, and the complementation of the ICMS tax substitution). The layout of the electronic file of the DRCST is defined in the SEF Ordinance 378/2018.
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| In the first access to the routine, an initial load of all CFOPs and CSTs registered will be automatically carried out. These rules can be changed and/or deleted according to the criteria defined by each customer. |
In this example, the transactions in CFOP 5901 with any CST will be considered.
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Calculation of reimbursement/restitution/complementation
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If inventory closing and/or inventory generation have not been performed, the message "Inventory closing and execution of inventory log report Template P7 not found for the period determined" will be displayed:
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After the processing is finished, the routine returns to the main screen, where the newly performed calculation will be available for viewing in the list of calculations already made. The values displayed in the calculation preview screen can be checked in detail through the Checking Report.
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The total value of ICMS on local operations concerning outflows to other States, determined via DRC-ST, must be included in Record C197of the ICMS/IPI EFD for all interstate departures of goods received with tax substitution where credit was not appropriated at the time of entry. The monthly sum of the values of this adjustment, for each good, must be equal to that resulting from the multiplication of the average unit value of the local ICMS (obtained via DRC-ST) by the quantity of the outflows in interstate operation.
For this purpose, the TIO that appears on the interstate outgoing invoice must have the adjustment code indicated in the DIAT Act No. 36/2019 (SC10000036), with the Reflex configured as below:
After the entry of the interstate outgoing document, a record in Table CDA with a value equal to 0 should be created for that invoice.
The parameter below should also be adjusted, stating, in the second position, the same code SC10000036:
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According to item II of the caput of Section 25-A: For the calculation of the refund and the complementation provided for in subsections II and III of the caput of section 25 of this Annex, for each item of goods, the average weighted value shall be used: a) the basis for calculating the tax substitution for inflows; and b) the outflows intended for the final consumer. |
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As per paragraph 1st of Section 25-A: In the calculation of the weighted average inflow values of the variables related in subsection "a" of paragraphs I and II of the caput of this section, the following shall be observed: I – All purchases of each item of the goods subject to tax substitution will be included in each reference period, deducted from the returns that occurred, subject to the provisions of paragraph 5 of this section; and II – The value of the basis for calculating the tax substitution related to the entry for each item of the goods subject to tax substitution, in each reference period, must be the amount corresponding to the application of the effective rate. |
Quantity purchased (A): 10.00 – 20.00 = 30.00
ST calculation basis for entries (B): 14000.00 – 25200.00 = 39200.00
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According to paragraph 4th of Section 25-A: The monthly weighted average value for the entry of goods, in the cases provided for in subsection "a" of subsections I and II of the caput of this Section in each calculation period, it will be the result of the division of the sum of the values of the computed inputs of each of the variables indicated in those devices, by the number of entries of each item of merchandise, provided that this quantity is greater than or equal to the sum of the outflows mentioned in the caput subsections of section 25 of this Annex and the existing in stock in the period of calculation, subject to the provisions of paragraph 5 of this article. |
Monthly weighted average ST base value for inflows (C = B/A): 1306.67
Quantity Sold (D): 5.00
Total value of outflows (E): 6600.00
Returns or sales cancellations (F): 2.00
Total value of returns (G): 2640.00
Final quantity sold (H = D - F): 3.00
Actual value of outflows (I = E - G): 3960.00
Average weighted value of end consumer outflows (J = H * C): 3.00 * 1306.67 = 3920.01
Effective rate (K) = 17%
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According to subsections II and III of the caput of Section 25:
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As per paragraph 1st of Section 25-B: The value of the ICMS to be returned or complemented relative to each item of the goods will be the result of the application of the applicable effective rate on the value of the difference calculated in the form of the caput of this section. |
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According to subsection I of the caput of Section 25-A: For the calculation of the reimbursement, for each item of goods, the following will be used: a) in the hypothesis of subsection "a" to "c" of subsection I of the caput of section 25 of this Annex, the weighted average value for the withholding tax and the local tax in relation to the inflow; b) In the hypothesis of subsection "d" of subsection I of the caput of section 25 of this Annex, the sum of the values calculated on each outflow in accordance with the specific provisions of Chapter VI of Title II of this Annex, deducted from the respective sales cancellations and returns; and c) for each hypothesis provided for in the subsections of subsection I of the caput of section 25 of this Annex, the sum of the quantities of outflows, minus their cancellations and returns of sale; |
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Quantity purchased (A): 10.00 – 20.00 = 30.00
Value of the ST related to the inflows (B): 680.00 – 2124.00 = 2804.00
Average weighted ST value relative to inflow (C = B/A): 2804.00 * 30.00 = 93.47
Quantity Sold (D): 8.00
Returns or sales cancellations (E): 2.00
Final quantity sold (F = D - E): 6.00
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According to paragraph 2º of Section 25-B: The value of the ICMS provided for in subsections "a" to "c" of subsection I of the caput of section 25 of this Annex to be paid monthly shall be the result of the multiplication of the value of the withheld tax, obtained in the form of the provisions of subsection "a" of subsection I of the caput of section 25-A of this Annex, by the number of outflows to other Federation Units for each item of goods. |
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According to paragraph 4th of Section 25-C: After February 1, 2019, if the taxable person simultaneously determines monthly amounts as compensation and restitution, in accordance with subsection II of the caput of section 25 of this Annex, or of complementation, in accordance with subsection III of the caput of section 25 of this Annex, the values shall be added or offset, as appropriate, in each period of calculation. |
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