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Collections referring to PIS - Employee Social Integration Program and COFINS - Contribution for Social Security Financing, are based on company invoicing.

The Tax Records module checks the tax invoices with corresponding CFOs, predefined in parameters, sums the invoices total and applies it on taxes corresponding to each one of the collections.

After calculating it, the system automatically generates, according to calculation parameterization, the Accounts Payable bills, Financial environment, if it is integrated.

The process is the following:

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 Parameters/Fields Involved

The PIS and COFINS Calculation routine checks the following fields and parameters to perform the calculations:

• MV_TXPIS

Enter the rate to be applied to PIS collection.

• MV_TXCOFIN

Enter the rate to be applied to COFINS collection.

• MV_PISNAT

Enter the class code to be assigned to bills generated in Financials, for PIS collection.

• MV_PISAPUR

The class of generated bill must be entered to differentiate the class of PIS generated by withholding; otherwise, leave it blank, so the routine may seek the class from the MV_PISNAT parameter.

Enter the class code to be assigned to bills generated in Financials, for PIS collection.

• MV_ALIQCOL

Use this parameter when needed to add other amounts, with tax rates differentiated from the parameters MV_TXPIS and MV_TXCOFIN in Other Amounts folder of the Calculation routine.

• MV_MINPIS

This parameter defines, according to Federal Law 9430 - 1996 - art. 68, that there is a minimum amount considered in the bills generated in relation to the balance due of a certain period. If there is a parameter with a value higher than zero, it is considered in the PIS calculation.

When the debt balance amount does not reach the minimum limit set by the MV_MINPIS parameter in a PIS calculation, it is necessary for the generated calculation file to be indicated in the question Prev. Per. File, for the calculation of the next period to carry over this amount.

• MV_MINCOF

This parameter defines, according to Federal Law 9430 - 1996 - art. 68, that there is a minimum amount considered in the bills generated in relation to the balance due of a certain period. If there is a parameter with a value higher than zero, it is considered in the COFINS calculation.

When the amount of the debt balance does not reach the maximum limit set by the aforementioned parameter in a COFINS calculation, it is necessary for the generated calculation file to be indicated in question Prev. Per. File, for the next period calculation to carry over this amount.

• MV_COFAPUR

The class of generated bill must be entered to differentiate the class of COFINS generated by withholding; otherwise, leave it blank, so the routine may seek the class from the MV_COFINS parameter.

• Credit Application Field (F4_PISFISC)

This Types of Inflow and Outflow (TIO) register handles with multiple invoice processes; however, only some of them are considered in the PIS/COFINS calculation.

From its configuration, it indicates to the system whether an invoice that uses this TIO is included in the calculation or not. This configuration defines whether the tax invoice is credited to product cost and included in the PIS/COFINS calculation (1=Tax/Inventory), or only credited to cost (2=Inventory).

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Important Considerations

To perform the PIS/COFINS Calculation, the System analyzes their rates according to the following priority:

1. Product File - percentages defined in fields: COFINS percentage (B1_PCOFINS), PIS Percentage (B1_PPIS), Calculate PIS (B1_PIS), Calculate COFINS (B1_COFINS);
2. Parameters - percentages defined by the parameters MV_TXPIS and MV_TXCOFIN.
3. TIO Register - for PIS/COFINS credit/debit purposes, configure fields Calculate PIS/COFINS (F4_PISCOF) and Credit PIS/COFINS (F4_PISCRED).