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Purchase of goods for manufacturing with reduced ICMS base. In this case, the company has the right to tax credit.
Application
Purchase of agricultural inputs with tax base reduced on 60% (sixty percent) for interstate outflows.
Examples:
I - insecticide, fungicides, ant poison, herbicides, parasiticide, bactericides, miticide, nematicides, rodenticides, etc.
II - nitric acid, sulfuric acid, phosphoric acid, phosphate rock or sulfur from a extracting place, etc.
- Registration of TIO used for inflow (purchase) of nitric acid with ICMS tax base reduced on 60%:
...
TIO Configuration
...
Field
...
Content
...
Code
...
330
...
TIO Type
...
Inflow
...
Credit ICMS?
...
Yes
...
Credit IPI?
...
No
...
Generate Trade Note?
...
Yes
...
Update Inventory?
...
Yes
...
Third Party Possession?
...
No
...
Calculate ICMS?
...
Yes
...
Calculate IPI?
...
No
...
ICMS Red. %
...
60.00
...
IPI Red. %
...
00.00
...
ICMS Tax Rec.
...
Exempt
...
IPI Tax Rec.
...
Taxed
...
Indicate IPI?
...
No
...
IPI in Tax Base?
...
No
...
Calc. ICM Dif.
...
No
...
Mat. Consumption
...
No
2. Registration of inflow document regarding purchase of inputs for production:
...
Document
...
000008/UNI
...
Date
...
6/1/03
...
Quantity
...
1000
...
Goods Value
...
R$ 50.00
...
Goods Total
...
R$ 50,000.00
...
Document Total
...
R$ 50,000.00
...
TIO
...
330
...
IPI rate
...
0%
...
IPI Tax Base
...
0
...
IPI Value
...
0
...
ICMS rate
...
12%
...
ICMS Tax Base
...
R$ 30,000.00
...
ICMS Value
...
R$ 3,600.00
3. Classification of inflow document in Tax Records, see information in the report Inflow Records:
...
Inflow Date
...
Number
...
Accounting Value
...
Tax Code
...
Code
...
Operation Value Tax Base
(ICMS)
...
Rate
...
Credited Tax
(ICMS)
...
Operation Value Tax Base
(IPI)
...
Rate
...
Credited Tax
(IPI)
...
6/1/03
...
000008/UNI
...
50,000.00
...
191
...
1
...
30,000.00
...
12.00
...
3,600.00
...
00.00
...
...
00.00
...
...
...
...
...
2
...
20,000.00
...
...
...
...
...
...
...
...
...
...
3
...
00.00
...
...
...
...
...
Codes:
- Transactions with tax credit.
- Transactions without tax credit-exempt or non-taxed.
- Transactions without tax credit - others
Tip:
...
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