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It is possible to calculate Income Tax Withheld Value, when entering an inflow or outflow document. Allowed rates vary among 0,5%, 10% and 25%, according to current legislation.
Income Tax withholding always occurs in the purchase, which means, acquirer pays part of the tax the issuer must pay.
- GROUP 1 - Outflow Operations
Inflow or Outflow Code | TIO Type | Generate Trade Note | Update Inventory | Fiscal Code Operation | Default text | Generate record? | Return TIO |
Outflow (invoicing and return - debit/credit notes) | |||||||
011 | I | N | Y | 5101 | Purchase ISR | Y | 511 |
012 | I | N | Y | 5101 | NCC ISR | Y | 512 |
013 | I | N | Y | 5102 | NDE ISR | Y | 513 |
014 | I | N | Y | 5103 | NCI ISR | Y | 514 |
015 | I | N | Y | 5104 | NDP ISR | Y | 515 |
- GRUPO 2 - Inflow Operations
Inflow or Outflow Code | Tipo do TES | Generate Trade Note | Update Inventory | Fiscal Code Operation | Default text | Generate record? | TES de devolução |
Entradas (compras e devolução – notas de débito/crédito) | |||||||
511 | I | N | Y | 1101 | Purchase IR | Y |
|
512 | I | N | Y | 1102 | NCP IR | Y | 572 |
513 | I | N | Y | 1103 | NCI IR | Y | 573 |
514 | I | N | Y | 1104 | NDP IR | Y | 574 |
515 | I | N | Y | 1105 | NDI IR | Y | 575 |
Files - TIO x Variable Taxes Binding
- Register all bindings between TIO and Variable Taxes.
- Click Update TIO.
- At the end of page Adm./Fin./Cost, select the tab Variable Taxes.
- Fill out the fields, according to the list and the following instructions:
- GROUP 1 - Outflow Operations
TIO Code | Calculation Sequence | Code of tax to be calculated | Add to trade note | Add to invoice total | Add to cost | Tax to be applied on calculation | Calculate on (Items or Total) |
Ouflow (invoicing and return – debit/credit notes) | |||||||
511 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
512 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Item in Invoice |
513 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
514 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
515 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
- GRUPO 2 - Operações de Entrada
TIO Code | Calculation Sequence | Code of tax to be calculated | Add to trade note | Add to invoice total | Add to cost | Tax to be applied on calculation | Calculate on (Items or Total) |
Inflow (purchases and return – debit/credit notes) | |||||||
011 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
012 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
013 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
014 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
015 | 01 | ISR | 3 | 3 | 3 | Do not enter | I – Items in Invoice |
- GROUP 3 - Concept Operations
Imposto | Conceito | Descrição | Tipo Pessoa | Aliquota |
ISR | 00000001 | Art.305-Pagos al exterior en general 25% por concepto de remesas al exterior tanto pers. fisica como juridica (servicios) | 1 | 25.00 |
ISR | 00000001 | Art.305-Pagos al exterior en general 25% por concepto de remesas al exterior tanto pers. fisica como juridica (servicios) | 2 | 25.00 |
ISR | 00000002 | Art.306-Intereses pagados o acreditados a instituciones financieras del exterior | 1 | 10.00 |
ISR | 00000002 | Art.306-Intereses pagados o acreditados a instituciones financieras del exterior | 2 | 10.00 |
ISR | 00000003 | Art.308-Dividendos pagados o acreditados en el pais - 25% del monto pagado | 1 | 25.00 |
ISR | 00000003 | Art.308-Dividendos pagados o acreditados en el pais - 25% del monto pagado | 2 | 25.00 |
ISR | 00000004 | Art.309-Alquileres de bienes muebles e inmuebles | 1 | 10.00 |
ISR | 00000005 | Art.309-Honorarios, comisiones y demás remuneraciones y pagos por la prestación de servicios en general provistos por pers. fisica | 1 | 10.00 |
ISR | 00000006 | Art.309-Premios/ganancias obtenidas en loterias y cualquier tipo de premio ofrecido a través de campañas promocionales con carater de pago efetivo | 1 | 15.00 |
ISR | 00000007 | Art.309-Pagos realizados por el Estado y sus dependencias, incluyendo las empresas estatales a pers. fisica, juridica, autonomo por la aquiisición de servicios | 1 | 0.50 |
ISR | 00000008 | Art.309-Cualquier otro tipo de renta no contemplado expresamente en disposiciones anteriores - con carater de pago en cuenta | 1 | 10.00 |
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