Índice

01. OVERVIEW

This document is a guide that demonstrates parameters and configuration examples referring to the various forms of calculation of the discount of ICMS, PIS, and COFINS in operations for the Free Trade Zone (SUFRAMA).

02. CONFIGURATIONS

Parameters

Variable	Description
MV_SUFRAMA	It indicates if it operates in Suframa.
MV_RPCBIZF	Indicates whether the PIS/Cofins discount for Manaus FTZ should be removed from the ICMS calculation base.
MV_RPCBIUF	Defines the States that must be withdrawn from the ICMS calculation base the PIS/Cofins discount for Manaus FTZ.
MV_DESCZF	Indicates whether the branch calculates the Suframa discount when the sale is made to the beneficiary States. Content .T.- calculate; .F.- do not calculate.
MV_DESZFPC	Defines if the value of PIS and COFINS must be considered when calculating the discount for Free Trade Zone.
MV_DSZFSOL	Indicates whether or not the ICMS ST calculation basis should contain the Manaus Free Trade Zone discount
MV_UFSTZF	Enter the States that must keep the FTZ PIS and COFINS discount on the ICMSST base, previously applied via MV_RPCBIUF.
MV_IPIZFM	Indicates whether the discount for PIS and Cofins of the Manaus Free Trade Zone should be applied at the IPI base.
MV_IMPZFRC	Indicates the product sources that are considered as a foreign product. This will be considered in the calculation for Manaus Free Trade Zone. If the parameter is populated, it will override the B1_IMPZFRC field of the products file

Customer Registration

Disc. to SUFRAMA (A1_CALCSUF): It must be set to "S" to apply the ICMS, PIS, and Cofins discount. If it is set to "I", the discount will be ICMS only, or, if set to "N", there will be no discount.

Suframa (A1_SUFRAMA): Enter the Customer's Suframa code.

ZFM City Code (A1_CODMUN): Enter the Suframa city code.

Type (A1_TIPO): its value must be different from Final Consumer, because, when using Final Consumer, the ICMS discount is not applied, only PIS/COFINS.

Products Registration

FTZ Tax (B1_IMPZFRC): Set to "N" or blank for sales of domestic products that receive the benefit. To block the benefit for all operations, when using this product, enter "S" and thus it does not receive the discount of the ICMS value. PIS/COFINS is discounted regardless of the content of this field. This field will be disregarded if the MV_IMPZFRC parameter is populated.

03. EXAMPLES OF USE

1) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted before the ICMS calculation).

Parameters
MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set TO BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: R$ 1.000,00 * 1,65% = R$ 16,50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1000.00 - BRL 16.50 - BRL 76.00 = BRL 907.50

ICMS Value: BRL 907.50 * 7% = BRL 63.53

ICMS discount: BRL 63.53

Operation Value: BRL 907.50 - 63.53 = BRL 843.97

2) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with ST

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Solid. Output (B1_PICMRET) – Set to 30%

Types of Inflow and Outflow (MATA080)

Calc. ICMS (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set TO BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1000.00 - BRL 16.50 - BRL 76.00 = BRL 907.50

ICMS Value: BRL 907.50 * 7% = BRL 63.53

ICMS discount: BRL 63.53

Operation Value: BRL 907.50 - 63.53 = BRL 843.97

Application of MVA: BRL 843.97 * 30% = BRL 253.19

ICMS ST Calculation Basis: BRL 843.97 + 253.19 = BRL 1,097.16

Tax Calculation: BRL 1,097.16 * 17% = BRL 186.52

ICMS-ST Value: BRL 186.52 - 63.53 = BRL 122.99

Total value of invoice: BRL 843.97 + 122.99 = BRL 966.96

3) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

ICMS ST Red.% (F4_BSITMST) – Set to 58.33%

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1000.00 - BRL 16.50 - BRL 76.00 = BRL 907.50

ICMS Value: BRL 907.50 * 7% = BRL 63.53

ICMS discount: BRL 63.53

Operation Value: BRL 907.50 - 63.53 = BRL 843.97

Application of MVA: BRL 843.97 * 39% = BRL 329.15

ICMS ST Calculation Basis: BRL 843.97 + 329.15 = BRL 1,173.12

Reduced Basis: BRL 1,173.12 * 58.33% = BRL 684.28

Tax Calculation: BRL 684.28 * 17% = BRL 116.33

ICMS-ST Value: BRL 116.33 - 63.53 = BRL 52.80

Total value of invoice: BRL 843.97 + 52.80 = BRL 896.77

4) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST, using the reduction of ST in ICMS to be deducted from ST.

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

Calc. ICMS (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

ICMS ST Red.% (F4_BSITMST) – Set to 58.33%

Tax Burd.Red. (F4_APLIRED) – Set to 3

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1000.00 - BRL 16.50 - BRL 76.00 = BRL 907.50

ICMS Value: BRL 907.50 * 7% = BRL 63.53

ICMS discount: BRL 63.53

Operation Value: BRL 907.50 - 63.53 = BRL 843.97

Application of MVA: BRL 843.97 * 39% = BRL 329.15

ICMS ST Calculation Basis: BRL 843.97 + 329.15 = BRL 1,173.12

Reduced Basis: BRL 1,173.12 * 58.33% = BRL 684.28

Tax Calculation: BRL 684.28 * 17% = BRL 116.33

Value of ICMS to deduct: BRL 63.53 * (100-58.33)/100 = BRL 37.06

ICMS-ST Value: BRL 116.33 - 37.06 = BRL 79.27

Total value of invoice: BRL 843.97 + 79.27 = BRL 923.24

5) Sale to Manaus Free Trade Zone with ICMS discount only

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to DEBIT.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50
Cofins Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

**(Pis and Cofins values are calculated, but not discounted)

...

ICMS Calculation Basis: BRL 1,000.00

...

ICMS Value: BRL 1,000.00 * 7% = BRL 70.00

...

Operation Value: BRL 1,000.00 - 70.00 = BRL 930.00

6) Sale to Manaus Free Trade Zone with ICMS discount only and calculation of PIS and COFINS (Taxable to Zero Rate)

Parameters

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_IPIZFM set to .T.

MV_SUFRAMA set to T

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Exempt

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to DO NOT CONSIDER

PIS/ COFINS CRED. (F4_PISCRED) – Set to DO NOT CALCULATE.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

ICMS Calculation Basis: BRL 1,000.00 * 7% = BRL 70.00

ICMS value to discount: BRL 70.00

Operation Value: BRL 1000.00 - 70.00 = BRL 930.00

*The financial spreadsheet will present the rows referring to PIS and COFINS with their values duly zeroed, and only the calculated value of ICMS will be deducted from the tax document total.

7) Sale to Manaus Free Trade Zone only with ICMS discount with ST

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

Calc. ICMS (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to DEBIT.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Operation without Freight

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

...

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

...

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

** (Pis and Cofins values are calculated, but not discounted)

ICMS Calculation Basis: BRL 1,000.00

ICMS Value: BRL 1,000.00 * 7% = BRL 70.00

ICMS discount: BRL 70.00

Operation Value: BRL 1,000.00 - 70.00 = BRL 930.00

Application of MVA: BRL 930.00 * 39% = BRL 362.70

ICMS ST Calculation Basis: BRL 930.00 + 362.70 = BRL 1,292.70

Tax Calculation: BRL 1,292.70* 17% = BRL 219.76

ICMS-ST Value: BRL 219.76 - 70.00 = BRL 149.76

Total value of invoice: BRL 930 + 149.76 = BRL 1079.76

Operation with Freight

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

Freight: BRL 100.00

PIS/COFINS Calculation Basis: BRL 1,000.00

...

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

...

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

**(Pis and Cofins values are calculated, but not discounted)

ICMS Calculation Basis: BRL 1,000.00 + Freight = BRL 1,100.00

ICMS Value: BRL 1,100.00 * 7% = BRL 77.00

ICMS discount: BRL 77.00

Operation Value: BRL 1,100.00 - 77.00 = BRL 1,023.00

Application of MVA: BRL 1,023.00 * 39% = BRL 398.97

ICMS ST Calculation Basis: BRL 1,023.00 + 398.97 = BRL 1,421.97

Tax Calculation: BRL 1,421.97 * 17% = BRL 241.73

ICMS-ST Value: BRL 241.73 - 77.00 = BRL 164.73

Total value of invoice: BRL 1,023.00 + 164.73 = BRL 1,187.73

8) Sale to Manaus Free Trade Zone with discount of ICMS only with reduced ST

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to DEBIT.

ICMS ST Red.% (F4_BSITMST) – Set to 58.33%

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

...

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

...

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

**(Pis and Cofins values are calculated, but not discounted)

...

ICMS Calculation Basis: BRL 1,000.00

...

ICMS Value: BRL 1,000.00 * 7% = BRL 70.00

...

ICMS discount: BRL 70.00

...

Operation Value: BRL 1,000.00 - 70.00 = BRL 930.00

Application of MVA: BRL 930.00 * 39% = BRL 362.70

ICMS ST Calculation Basis: BRL 930.00 + 362.70 = BRL 1,292.70

Reduced Basis: BRL 1,292.70 * 58.33% = BRL 754.03

Tax Calculation: BRL 754.03 * 17% = BRL 128.18

ICMS-ST Value: BRL 128.18 - 70.00 = BRL 58.18

Total value of invoice: BRL 930 + 58.18 = BRL 988.18

9) Sale to Manaus Free Trade Zone with reduced ST ICMS discount only, using ST reduction in ICMS to be deducted from ST

Parameters

MV_SUFRAMA set to .T.

MV_RPCBIZF set to .T. (ICMS discount after PIS and Cofins discount)

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Solidario (Joint)

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – blank

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to DEBIT.

ICMS ST Red.% (F4_BSITMST) – Set to 58.33%

Tax Burd.Red. (F4_APLIRED) – Set to 3

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

...

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

...

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

**(Pis and Cofins values are calculated, but not discounted)

ICMS Calculation Basis: BRL 1,000.00

ICMS Value: BRL 1,000.00 * 7% = BRL 70.00

ICMS discount: BRL 70.00

Operation Value: BRL 1,000.00 - 70.00 = BRL 930.00

Application of MVA: BRL 930.00 * 39% = BRL 362.70

ICMS ST Calculation Basis: BRL 930.00 + 362.70 = BRL 1,292.70

Reduced Basis: BRL 1,292.70 * 58.33% = BRL 754.03

Tax Calculation: BRL 754.03 * 17% = BRL 128.18

Value of ICMS to deduct: BRL 70.00 - BRL 70.00 * (100-58.33)/100 = BRL 40.83

ICMS-ST Value: BRL 128.18 - 40.83 = BRL 87.35

Total value of invoice: BRL 930 + 87.35 = BRL 1017.35

10) Sale to Manaus Free Trade Zone of imported products disregarding PIS/COFINS discounts on ICMS basis, and discounting only PIS/COFINS of the invoice total

Parameters

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

MV_SUFRAMA set to T

MV_RPCBIZF set to F (ICMS discount will be applied before applying PIS and Cofins discount)

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – YES

Source (B1_ORIGEM) - Different from 0 (Example: 1)

Pis Perc. (B1_PPIS) - Filled

COFINS Perc. (B1_PCOFINS) - Filled

Types of Inflow and Outflow (MATA080)

Calc. ICMS (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Exempt

Consumption Material (F4_CONSUMO) – set to No

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to Calculate.

Condic. Disc. (F4_DESCOND) = Yes

Value of goods: BRL 1,000.00

ICMS Tax Rate: 4%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

...

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

...

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1,000.00

ICMS Value: BRL 1,000.00 * 4% = BRL 40.00

Operation Value: BRL 1,000.00 - BRL 16.50 - BRL 76.00 = BRL 907.50

11) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after the calculation of ICMS).

Parameters

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF filled in

MV_IPIZFM set to .T.

MV_SUFRAMA set to T

MV_RPCBIZF set to

...

F (ICMS discount will be applied before applying PIS and Cofins discount)

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1,000.00 * 7% = BRL 70.00

ICMS value to discount: BRL 70.00

Operation Value: BRL 1000.00 – BRL 70.00 - BRL 16.50 - BRL 76.00 = BRL 837.50

12) Manaus Free Trade Zone Sale for Final Consumer with IPI at the basis of ICMS, and Pis and Cofins exempted imported goods

Parameters

MV_RPCBIUF Filled. E.g.: AM

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_IPIZFM set to .T.

MV_SUFRAMA set to .T.

MV_DEDBPIS: I

MV_DEDBCOF: I

MV_RPCBIZF: .T.

Files

Customers (MATA030)

Type (A1_TIPO) - Final Consumer

Disc. to Suframa (A1_CALCSUF) – Set to Yes or No

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Disc. P/Sufr. (A1_CALCSUF) - S- Yes

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Source (B1_ORIGEM) : 1

Solid. Output (B1_PICMRET) – Set to 39%

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Taxed

IPI Tax Record (F4_LFIPI)

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to Both

PIS/COFINS CRED. (F4_PISCRED) – Set to Calculate.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 4%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

IPI tax rate: 10%

ICMS

ICMS Calculation Basis

BRL 1091.16

BRL 1.000,00 (value of goods) + BRL 91.16 (IPI) = BRL 1091.16

ICMS Value

BRL 1091.16 * 0.04 = BRL 43.65

IPI

IPI Calculation Basis

BRL 911.57

BRL 1000.00 - BRL 15.77 (Exempt PIS) - BRL 72.66 (Exempt COFINS) = BRL 911.57

IPI Value

BRL 911.57 * 0.1 = BRL 91.16

Exempt PIS/COFINS

Calculation basis

BRL 1000.00 (value of goods) - BRL 43.65 (value of ICMS) = BRL 956.35

PIS: BRL 956.35 * 0.0165 = BRL 15.77

COFINS: BRL 956.35 * 0.076 = BRL 72.66

13) Sale to Manaus Free Trade Zone to Reseller, with ST Detail and discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after ICMS calculation).

Parameters

MV_RPCBIUF filled in

MV_DESCZF set to .T.

MV_DESZFPC set to .T.

MV_DSZFSOL set to .T.

MV_UFSTZF must not contain the Customer State used in the operation.

MV_IPIZFM set to .T.

MV_SUFRAMA set to T

MV_RPCBIZF set to

...

F (ICMS discount will be applied before applying PIS and Cofins discount)

MV_TPSOLCF must contain R – Reseller. Example: "S,R"

Files

Customers (MATA030)

Type (A1_TIPO) - Set to Reseller

Disc. to Suframa (A1_CALCSUF) – Set to YES

Suframa (A1_SUFRAMA) - Filled in

ZFM City Code (A1_CODMUN)- Filled in

Products (MATA010)

FTZ Tax (B1_IMPZFRC) – No or blank

Types of Inflow and Outflow (MATA080)

ICMS Calc. (F4_ICM) – Set to YES

ICMS Tax Record (F4_LFICM) - Set to Others

Consumption Material (F4_CONSUMO) – set to No

ST.ICM.Ded. (F4_ICMSTMT) - Empty

FTZ PIS (F4_PISDSZF) and FTZ COFINS (F4_COFDSZF) - Set to 2

PIS/COFINS (F4_PISCOF) - Set to BOTH

PIS/COFINS CRED. (F4_PISCRED) – Set to CALCULATE.

Exemp.Reas. (F4_MOTICM) - 7 suframa

Value of goods: BRL 1,000.00

ICMS Tax Rate: 7%

PIS Tax Rate: 1.65%

Cofins Rate: 7.6%

PIS/COFINS Calculation Basis: BRL 1,000.00

PIS Value: BRL 1,000.00 * 1.65% = BRL 16.50

Cofins value: BRL 1,000.00 * 7.6% = BRL 76.00

ICMS Calculation Basis: BRL 1,000.00

ICMS Value: BRL 1,000.00 * 7% = BRL 70.00

ICMS discount: BRL 70.00

Operation Value: BRL 1,000.00 - 70.00 = BRL 930.00

Application of MVA: BRL 930.00 * 39% = BRL 362.70

ICMS ST Calculation Basis: BRL 930.00 + 362.70 = BRL 1,292.70

Tax Calculation: BRL 1,292.70* 17% = BRL 219.76

ICMS-ST Value: BRL 219.76 - 70.00 = BRL 149.76

Operation Value: BRL 1000.00 – BRL 70.00 - BRL 16.50 - BRL 76.00 = BRL 837.50 + BRL 149.76 = 987.26

04. OTHER INFORMATION

Informações

The parameter MV_RPCBIUF will only be considered for cases where PIS and Cofins are first discounted and then the ICMS is calculated, being used in conjunction with parameter MV_RPCBIZF set to .T.. If the MV_RPCBIZF parameter is set to .F., the system will always remove the ICMS value from the ICMS basis first and then the PIS and COFINS value.
The MV_DESCZF and MV_DESZFPC parameters need to be set to .T., so that the calculations of the discounts of ICMS, Pis, and Cofins are carried out in invoices destined for the Manaus Free Trade Zone. Otherwise, the discounts are not calculated and not applied to the tax document.
If the MV_DSZFSOL parameter is not set to .T., the ICMS ST calculation basis will not consider the value of the Free Trade Zone discounts.
The MV_UFSTZF parameter aims to maintain PIS and COFINS discounts of the Free Trade Zone in the database of ICMS Withheld previously applied by the parameter MV_RPCBIUF. The States that are not contained in MV_UFSTZF will have the PIS and COFINS discount added again to the base of the ICMS Withheld, that is, so that the discount is actually applied to the basis of the ICMS Withheld, it is necessary to include the State to MV_UFSTZF, as in the example: AC/AP
In the Products File (MATA030), the FTZ Tax (B1_IMPZFRC) field must be set to N or left blank for sales of domestic products receiving the benefit. To block the benefit for all operations, when using this product, enter S. Thus, the ICMS value discount will not be applied. PIS/COFINS is discounted regardless of the content of this field.

Páginas filhas

Versões comparadas

Versão antiga 1

Nova versão Atual

Chave

Índice

01. OVERVIEW

02. CONFIGURATIONS

Parameters

Customer Registration

Products Registration

03. EXAMPLES OF USE

1) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted before the ICMS calculation).

2) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with ST

3) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST

4) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST, using the reduction of ST in ICMS to be deducted from ST.

5) Sale to Manaus Free Trade Zone with ICMS discount only

6) Sale to Manaus Free Trade Zone with ICMS discount only and calculation of PIS and COFINS (Taxable to Zero Rate)

7) Sale to Manaus Free Trade Zone only with ICMS discount with ST

8) Sale to Manaus Free Trade Zone with discount of ICMS only with reduced ST

9) Sale to Manaus Free Trade Zone with reduced ST ICMS discount only, using ST reduction in ICMS to be deducted from ST

10) Sale to Manaus Free Trade Zone of imported products disregarding PIS/COFINS discounts on ICMS basis, and discounting only PIS/COFINS of the invoice total

11) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after the calculation of ICMS).

12) Manaus Free Trade Zone Sale for Final Consumer with IPI at the basis of ICMS, and Pis and Cofins exempted imported goods

13) Sale to Manaus Free Trade Zone to Reseller, with ST Detail and discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after ICMS calculation).

04. OTHER INFORMATION

Páginas filhas

Histórico da Página

Versões comparadas

Versão antiga 1

Nova versão Atual

Chave

Índice

01. OVERVIEW

02. CONFIGURATIONS

Parameters

Customer Registration

Products Registration

03. EXAMPLES OF USE

1) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted before the ICMS calculation).

2) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with ST

3) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST

4) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins with reduced ST, using the reduction of ST in ICMS to be deducted from ST.

5) Sale to Manaus Free Trade Zone with ICMS discount only

6) Sale to Manaus Free Trade Zone with ICMS discount only and calculation of PIS and COFINS (Taxable to Zero Rate)

7) Sale to Manaus Free Trade Zone only with ICMS discount with ST

8) Sale to Manaus Free Trade Zone with discount of ICMS only with reduced ST

9) Sale to Manaus Free Trade Zone with reduced ST ICMS discount only, using ST reduction in ICMS to be deducted from ST

10) Sale to Manaus Free Trade Zone of imported products disregarding PIS/COFINS discounts on ICMS basis, and discounting only PIS/COFINS of the invoice total

11) Sale to Manaus Free Trade Zone with discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after the calculation of ICMS).

12) Manaus Free Trade Zone Sale for Final Consumer with IPI at the basis of ICMS, and Pis and Cofins exempted imported goods

13) Sale to Manaus Free Trade Zone to Reseller, with ST Detail and discount of ICMS, Pis, and Cofins (Pis and Cofins discounted after ICMS calculation).

04. OTHER INFORMATION