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The user can perform the calculation in two ways. The first is by grouping all the information and values in the parent company (the one logged) and, in the case of manual adjustment entries, the values of all branches are combined and added to the parent company, thus generating a single calculation containing the values of all branches. To do this, the question Recording Option must be set to "Grouped". In this generation option, adjustments that are manually entered and added to the branches are only disregarded if added to the centralizing parent company view.

 The The second way is by performing the calculation by branch distinctly, with each branch having its own calculation. When all values are correct, the calculations of each branch can then be consolidated into a single one in the company view. To do this, you must set the question Recording Option to "Individualized" and log onto the branch to generate the calculations individually. After checking the data, the user must click the option Group Branch -> Parent Company, enter the company in which to consolidate the calculations, then fill out in which calculation period to group them, then select which branches must have their calculations consolidated. Once these data are confirmed, the routine groups the data of all branches selected.

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In this case, the taxpayer has a process that allows the exclusion of the ICMS payable obtained from the ICMS calculation, which is declared in the family of the E100 record of the Tax SPED. In this case, the PIS and COFINS values are calculated in the invoice without excluding the highlighted ICMS, and will only be excluded from the calculation base when calculating the Contributions EFD considering the ICMS to collect, which is a result of the ICMS calculation.

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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 the 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.

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