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  • APUIPI - IPI Calculation - Tax Management - P12

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labelConcept of Industrialization

Industrialization is any operation able to change the nature, the functioning, the finishing, the presentation, or the purpose of a product, or its improvement for consumption, such as: 

  • Transformation: an operation from which a new product may be obtained using the raw material or an intermediate product,;
  • Processing: improves the finishing, usage, and appearance of the product, or even modifies its function. It may also involve the ISS tax;
  • Assembly: the parts are purchased for composing the final product, that remains under the same Tax Classification. It can also include the ISS tax;
  • Packaging or Reconditioning modification of the product presentation by putting it in a package;
  • Renovation or Reconditioning: renews or restores the product for usage. It may also involve the ISS tax;
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labelLegal Grounds

The Decree 4,544/02 states on the IPI rules (RIPI), and the Decree 4,542/02 on the TIPI - IPI Levy Table.

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labelIPI Taxpayers

These are typically IPI taxpayers:

  • Industrial Sites - the ones that perform industrialization operations;
  • Sites Equivalent to Industry - though they do not perform the industrialization, by a legal definition, mandatorily or optionally fit, they are dealt with as industry concerning IPI taxation.

Example:

An importer in the import and resale operations of imported goods.

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labelTaxable Event

The IPI generator fact typically occurs in the following situations:

  • The outflow of an industrialized product from the industrial site;
  • Goods import;
  • Resale of the imported product.

It is important to notice that other IPI taxable events exist and they are mentioned in the legislation, which must be consulted by the user.

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labelIPI Calculation Basis

Different from the ICMS, the IPI is a tax to be separately calculated, and its calculation basis is the goods value in their selling price.

Example:

Description of Values:

Values

Goods value (selling price)

$ 100.00

IPI tax rate

10%

IPI Value

$ 10.00

Invoice Total

$ 110.00

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labelIPI Rates

The IPI tax rates are fixed according to the product significance.

Thus, basic commodities are taxed with lower tax rates, so the more surplus to consumption the product is, the higher the taxation, with a higher rate.

To know the tax rate of a certain product, it is necessary to know its Tax Classification.

Each product has a specific classification, assigned according to the goods naming rules and, once it is identified, the corresponding IPI tax rate must be checked in the IPI Levy Table - TIPI.

The tax rates are determined according to the code in NCM/SH (Common Mercosul Nomenclature - Harmonized System), also found in TIPI records.

Each product has a specific tax rate, ranging among 0%, 1%, 2%, 5%, 10%, 15% and so on.


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labelPrinciple of non-cumulativity

This principle regards the sum of taxes due as cumulative.

However, the IPI and ICMS taxes are not cumulative, that is, in the inflow, it is credited from the tax and, in the outflow, it is debited.

This way, the tax is non-cumulative, compensating what is due in each operation or service with what was previously collected by this or another State, related to the goods entered or to services received.

The credit balances are applicable to the following period. No credit exits if the outflow operation is exempt, suspended, or with a tax rate of “zero”, and consumption material.

Goods directly or indirectly used in the production may have IPI credit.

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labelLegal grounds for IPI calculation

The Normative Instruction SRF no. 394 of February 05 2004 regulates the IPI calculation period.

Observe a part of the IN SRF 394:

About the IPI Calculation Period

Art. 1 - The calculation period of the Tax on Industrialized Products (IPI), levying in the products outflow from industrial or industrial-equivalent sites, is:

  1. fortnightly, from January 1st 2004 to December 31st 2004; and
  2. monthly, from January 1st 2005 on.

Sole Paragraph. This article is not applicable to:

  1. products classified in chapter 22, positions 84.29, 84.32, 84.33, 87.01 to 87.06, and 87.11 and in the code 2402.20.00, from the IPI Levy Table (TIPI) approved by the Decree no. 4,542, of December 26, 2002, to which the calculation period is every ten days;
  2. to IPI:
    1. due by small sized business when the calculation period is monthly;
    2. incurred on foreign products, on import.


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labelFiles generated in IPI calculation

When generating the calculation, the system creates a file with the following characteristics:

Calculation relating to the generator fact before 2004:

Calculation according to the Normative Instruction 394:

where:

  • The calculation month (*) is directly related to the alphabetic sequence, that is:

A = 1 = January

B = 2 = February

C = 3 = March

  • IP/ID or IQ (**) correspond to IPI tax.

It is important to note that the extension of the files generated by the calculation of IPI by NCM was modified according to the situations below:

Every Ten Days Calculation:

1st Period: .ID1

2nd Period: .ID2

3rd Period: .ID3

Biweekly calculation:

1st Period: .IQ1

2nd Period: .IQ2

The generated files will be used for the reuse of credit (when any), and also for the generation of reports.

  • The calculation period (***) corresponds, respectively, to:

0 = Monthly;

1,2 - Every fifteen days;

1,2,3 = Every Ten Days


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labelTreatments and/or parameters in the IPI calculation

Table 53 - Numbering for Taxes Bills - This table is used for keeping the numbering sequence of IPI bills;

MV_IPI - The nature of the bill to be generated.

MV_IPIVENC - Set the number of days to be considered for collecting IPI and the calculation period for cost and inflow.

MV_UNIAO - If no supplier is registered, the system uses the content of this parameter to generated the bills for the Federal Union.

MV_LPADIPI - The standardized entry codes for bookkeeping must be registered in this parameter.

MV_MINIPI - According to Federal Statute No. 9,430 of 1996, art. 68, this parameter defines that a minimal value must be considered when generating bills referring to the debt balance of a certain period. If this parameter has a value higher than zero, it is considered in the IPI calculation.

MV_PFAPUIP prefix of accounts payable bill generated by the IPI Calculation routine.

When the debt value balance does not reach the minimum limit for this parameter in an IPI calculation, it is necessary to enter the calculation file generated in the question Prev. Period File for the calculation of the next period to carry this value.


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titleIMPORTANT

Wholesale businesses must configure parameter MV_IPIATAC for the IPI credit to be considered or not in the calculation.

This parameter indicates whether to disable the automatic treatment of the wholesale IPI value in row 005 of the IPI calculation.

Variable Name

MV_IPIATAC

Type

Logical 

Description

Enter .T. to disable the legacy processing of IPI credits related to wholesale trade in IPI calculation.  

Default Value

 <Set by the customer>

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labelStandard Entries

The system has the following standard entries:

  • 720 - IPI Calculation
  • 721 - Reversal of IPI Calculation
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labelIPI Credit Reversal

Pursuant to Article 193, Item I of the RIPI, the calculation of the Credit Reversal is carried out in the calculation of the IPI.

The treatment provided is based on the process of acquiring goods (raw materials) with IPI credit, provided that these goods have been incorporated into the process of industrialization of the finished product and this has been sold as a product not taxed by IPI.

To whom it is applicable

Taxpayers who make purchases of raw material with IPI credit in which this raw material has been incorporated into the process of industrialization of the finished product, and this is sold as a product not taxed by IPI.

Purpose

Calculate the IPI credit reversal on these operations.

Delivery term

None.

Jurisdiction

Federal

Application provided by tax authorities

None.

Version of the application compatible with Microsiga Protheus®

None.

Where to find

None.

Legislation involved

Article 193, Item I of RIPI


Notes

The treatment aims at the automatic and proportional calculation of the Credit Reversal in the calculation of the IPI for the cases of purchases of goods in which the appropriation of credit of IPI occurred, as long as these goods have been incorporated into the industrialization of finished products that had outputs without IPI levy according to the federal ruling: "Decree no.  4544 of December 26, 2002 (...)

Cancellation of Credit

Art. 193. The tax credit will be canceled with reversal in tax record (Statute No. 4,502, of 1964, art. 25, paragraph 3, Decree-Law No. 34, of 1966, art. 2, Amendment 8th, Statute No. 7,798, of 1989, art. 12, and Statute No. 9,779, of 1999, art. 11): (...)

Setup Procedure 

Table

SB1

Field

B1_ESCRIPI

Type

Character

Size 

1

Format

@!

Options List

1=M.P; 2=P.A; 3=No

Validation

Belong ('123')

Description

Indicate the type of product to calculate IPI Credit Reversal pursuant to article 193, item I of the RIPI, being:

1-Raw material (M.P),

2-Finished Product(P.A),

3-Does not fit.

Important: Note the filling, because it is through this field that it will be identified whether it is raw material or a finished product for the calculation of Credit Reversal of IPI. All products involved must be entered. Example:

Raw material 01 

B1_ESCRIPI Field: 1 = M.P

Finished Product 01

B1_ESCRIPI Field: 2 = P.A


Variable Name 

MV_DIAMED

Type

Numeric

Description

Enter the number of days that will be used to calculate the average price of the product on the purchase. Used in IPI Credit Reversal.

Default Value 

30

Name

MV_ESCRIPI

Type

Logical

Description

Indicate whether the row for the IPI Credit Reversal will be displayed in the calculation (.T.) or not (.F.).

Content

.T. = Display the row for the IPI Credit Reversal

.F. = Do not display the row for the IPI Credit Reversal

The MV_ESCRIPI parameter will be created with default content equal to F, i.e. not to display the row for the IPI Credit Reversal

Practical example

Incoming Invoices Taxed by IPI (Purchase of Raw Material for Industrialization)

Raw material 01 Month – January/2021

Total raw material 01 acquired: BRL 2,500.00

Quantity of raw material: 20

Month – February/2021

Total raw material 01 acquired: BRL 2,000.00

Quantity of raw material: 20

Month – March/2021

Total raw material 01 acquired: BRL 2,500.00

Quantity of raw material: 20

Outgoing Invoices (Exempted/Other sale of finished product that used the raw material 01 in industrialization):

Month – March/2021

Total finished product sold: BRL 18,000.00

Quantity of this product: 120

Finished product structure (Table SG1)

Finished product 01 – Quantity: 40

Raw Material 01 – Quantity: 80

In this structure, it is observed that, for every 1 finished product 2 raw materials are used.

IPI Credit Reversal Calculation

The calculation is performed as follows:

  1. First, we perform the calculation of the average cost of the raw material acquired in the last 120 days. The number of days can be determined by means of the MV_DIAMED parameter. In this way, the average cost of raw material 01 will be: BRL 7,000.00 (sum of the Incoming Invoices) / 60 (quantity of raw material) = BRL 116.67;
  2. In the Product Structure file (Table SG1), the amount of raw material used for each finished product will be calculated. In this example, for each 1 finished product, 2 raw materials were used, i.e. 80 (raw material quantity) / 40 (finished product quantity);
  3. The quantity of the finished product sold in the month of the IPI calculation is verified, in this case, 120.

Thus, we will have the following calculation:

120 (quantity of finished product sold) * 2 (quantity of raw material used in the finished product) = 240

BRL 116.67 (Average Cost of Purchased Raw Material) * 240 (Total Raw Material Used in Industrialization) = BRL 28,000.80 * 10% (rate of acquired raw material) = BRL 2,800.08.

The amount of BRL 2,800.08 will be the amount of the IPI Credit Reversal to be automatically entered in the IPI calculation.


Important:

The Product Structure file (Table SG1) is essential for the calculation of the IPI credit reversal to be done correctly.


Usage Procedures

To perform the IPI credit reversal:

  1. In SIGAFIS, access the IPI calculation routine (MATA952) using the menu Miscellaneous->Calculations->IPI Calculation menu
  2. Fill in the questions regarding the routine.

After confirmation, a screen with the IPI Calculation Summary is displayed. In the summary, it presents the row Credit Reversal - Art.193, Item I of the RIPI referring to the automatic calculation performed in the system.

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labelIPI Calculation

The IPI calculation routine is responsible for calculating the IPI balance (debt or credit) related to the taxpayer's operations.

The tax is calculated upon a period selection, enabling the input of other credits and debts, their reversals, besides the previous period credit balance.

Access the routine and view the information screen; and, to proceed, click the Parameters option.

  1. The parameters screen is displayed. 
  2. The parameters of this routine are self-explanatory.
  3. When the parameters are filled out, confirm them.
  4. The system displays a screen including the total of calculations performed. Confirm the screen and check that the system displays a new screen summarizing the calculation performed.
  5. If there is a manual edition, double click the line desired and edit the value found by the system. Once this is done, confirm and view the new screen for additional calculation information.
  6. After confirming, view the screen to enter the data related to the tax, due date, and collecting agency. Fill in the details to confirm and return to the home screen.

Follow the instructions in Main Fields to fill out the data.

See also the features available in Other Actions.

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labelCalculation of IPI grouping EIN+IE

It is possible to group the values generated in the calculation of the IPI by CNPJ (SSN) and IE using the question *Group by SSN + IE?* that appears in the routine parameters.

Important

  • This will only work if question Select Branches is set to Yes.
  • When used, the branch selection window will be sorted by SSN (CNPJ).
  • In order to use grouping, the customer should consult their legal department to verify that their branch of activity allows such grouping.

Usage procedures 

  1. In SIGAFIS, access the IPI calculation routine (MATA952) using the menu Miscellaneous->Calculations->IPI Calculation.
  2. In the Select Branches question, enter Yes.
  3. In the question Group by SSN+IE, select
  4. When you confirm the questions, the Branch Selection window appears. In this window, select branches with the same SSN (CNPJ) and IE. 

By performing the above steps, the calculation will be grouped with the selected branches.

Main Fields
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Field

Description

Calculation Month

Enter the calculation month.

Example:

12

Calculation Year

Enter the calculation year.

Example:

16

Selected Records?

 Enter the selected Record for calculating the IPI. If you enter "*", the system will consider all tax records to which the IPI Calculation refers.

Calculation?

Use the arrow to select between:

·   Every ten days;

·   Fortnightly

·   Monthly;

·   Biannual;

·   Annual;

Period

Select the period between:

·   1st;

·   2nd;

·   3rd.

Prev. Period File?

Enter the file name previously generated for the system to bring the credit balance of the previous period.

Bill Currency?

Enter the bill currency.

Example:

1

Generate Bill?

Enter if a bill will be generated.

Select between: Yes or No.

Display Accounting Entry?

Enter if the system must show accounting entries.

Select between: Yes or No.

Cons. Branches below?

Enter if the system should consider the branches below.

Select between: Yes or No.

From Branch?

Use the F3 key to select the source branch.

To Branch?

Use the F3 key to select the final branch.

Calculation Type

In this parameter, the calculation type must be selected, which can be:

·   Regular - if the Regular option is selected, the calculation is regularly performed for all products and any period regardless the NCM code. In this case, the calculation is based on the Tax Records (SF3) table data.

·   By NCM- If the option by NCM is chosen, the calculation will follow the IN SRF rule no. 394, that is, the calculation should be:

Fortnightly- for all products, except for those whose NCM code is contained in Article 1 of IN SRF no. 394;

Every ten days - for products with an NCM Code contained in Article 1º. of IN SRF no. 394.

Pres.Cred.Perc?

Enter the percentage of credit presumed in the acquisition of inputs.

IPI Coll.Code?

Enter the code for IPI collection.

Select Branches?

Enter whether you wish to select branches.

Select between: Yes or No.

Group by EIN+IE?

Enter if the system should group the tax by SSN (CNPJ) and IE.

Select between: Yes or No.

Tax Due Date

Enter the due date as DD/MM/YYYY.

Example:

12/15/2016

Issue Date

Enter the due date as DD/MM/YYYY.

Example:

12/12/2016

Collecting agency

Enter the collecting agency.

Notes

In this field, add a note when relevant