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CONTENTS
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01. OVERVIEW
In order to automate the process of adjustments in the tax SPED EFD that are made by the records C197, D197, E111, and E220, the system allows the user to configure these entries during the issuance of tax documents.
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In order to automate this process, the system allows the user to configure when these entries should be made during the issuance of tax documents.
02. EXAMPLE OF USE
- In the Tax Records Module (SIGAFIS), access Updates/Files/Types of Inflow and Outflow (MATA080). The system displays the screen containing registered TIOs.
- Place the cursor on a TIO and click Change, or Add a new record.
- In the ICMS Calculation Entries folder, fill in the fields according to the Configuration Procedures session guidelines.
- In the Tax Records (SIGAFIS), access Updates/Transactions/Outgoing Invoice (MATA920) or Incoming Invoice (MATA910)– this process can be done by other routines that involve the issuance of tax documents and have interaction with the Tax Calculations Engine (MATXFIS), for example, Sales Order (MATA410), Incoming Document (MATA103), Outgoing Document (MATA461), and more.
- In the item row of the Tax Document, when selecting a TIO (SF4) that is bound to the Calculation Entries (CC7), the codes can be displayed in the ICMS Calculation Entries tab.
- In the Tax Records (SIGAFIS), access Miscellaneous/Calculation/ICMS Calculation (MATA953) and, after the routine configuration, you can view the Adjustment Codes entered in the ICMS and ICMS-ST calculation rows.
- In the Tax Books (SIGAFIS), go to Miscellaneous/Magnetic Files/Tax Sped (SPEDFISCAL) and, when generating the magnetic file, you can view the entries in the following records: C197; D197; E111, and E220.
03. CALCULATION ENTRY IMPORT
Entry import can be accessed through two different routines:
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| The entity responsible for linking the Adjustment Codes to the Tax Documents is the TIO x Calculation Entry Binding (CC7). |
04. PROCEDURE FOR APPROVAL OF ADJUSTMENT CODES
Until April/2014, the procedure adopted by the Protheus® product line for approval of the Fiscal EFD Adjustment Codes was opening a ticket and undergoing technical evaluation for approval in the routine of issuing tax documents.
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Entry/Adjustment Code | Description | States Comprised | Rules for Calculation | |||||
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All entries ended with 000. | Regular ICMS Operation | MG/MA/MS/PB/SE | This entry is obtained with the total value of the document ICMS. | |||||
All entries ended between '001' and '005', plus the specific SC40000002, SC40000003, RJ70000002, and | Rate Differential | MG/MS/PB/SE/RJ/PR | This entry is obtained with the value of the document's Complementary ICMS. To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
All entries ended with 002. | Credit Transfer | MG/MS/PB/SE | This entry is obtained with the value of document goods as long as the TIO is configured for credit transfer(F4_TRFICM). | |||||
All entries ended with 008. | Fixed Assets | MG/MS/PB/SE | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
PA40000001 | Fixed Asset | PA | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
SC40000002 | Fixed Asset | SC | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
AL00000004 | Fixed Asset | AL | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
All entries ended with 009. | Presumed Credit | MA/MS/SE | This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO. | |||||
MG10001014/ | ST Transportation | MG | This entry is obtained with the value of ICMS ST calculated in the document. To get this entry, you must fill out the field Add Value (F4_AGREG) in the TIO. | |||||
MG10000503 | ICMS ST previously retained | MG | This entry is obtained when the Prev. ICMS ST B. (D1_BASNDES) and Prev. ICMS ST (D1_ICMNDES) fields are greater than zero. These fields are manually entered in incoming invoices. | |||||
SC10000018 | Presumed Credit of 3% on the local value for outflow subsequent to the inflow of imported goods. | SC | This entry is obtained for Outgoing Invoices with a Credit of 3% on the value of imported goods. For calculation, the field B1_IMPORT must be filled out with S-Yes. | |||||
SC10000019 | Deemed credit in the outflow of fish, crustaceans, or mollusks. | SC | This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO. | |||||
SC10000033 | Presumed Credit in the outflow of textile articles, clothing, leather artifacts, and their accessories promoted by the industrial site. | SC | This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO. Only for Outgoing Invoices. | |||||
SC10000034 | Presumed credit in the inflow of goods acquired from suppliers under Simples Nacional. | SC | This entry is obtained for Incoming Invoices, with the calculation of applied ICMS in Credit for Suppliers that have the field Simples Nacional (A2_SIMPNAC) filled out with 1 (Yes). | |||||
SC11000002 | Reimbursement of ICMS ST arising from the sale to taxpayers located in another unit of the federation. | SC | This entry is obtained with the value of ICMS ST calculated in the interstate outgoing document. | |||||
SC10000030 | Credit proportional to the goods received with tax substitution, when a new retention is made. | SC | This release is obtained for Incoming Invoices, with the calculation of ICMS in which the tax situation is equal to 60 – ICMS previously charged for Tax Subst. in field F4_SITTRIB. | |||||
SC70000005 | ICMS due on import | SC | This entry is obtained for import invoices | |||||
SC10000013 | Presumed credit in the outflow of goods imported from other countries | SC | This release is obtained for outgoing invoices containing the presumed credit rate, Credit Percentage(F4_CRDPRES). | |||||
PA10000997/ES10000100 | Presumed Credit | PA | This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO. | |||||
PA00000999 | Other Incoming Credits | PA | This entry is obtained for Incoming Invoices if the Supplier is Opting for Simples (A2_SIMPNAC) and has an ICMS value. | |||||
MG10000504/MG20000504/PA40000002/ | Use/Consumption Material | MG/PA/PB/SC/ES | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Material Acquisition for Use/Consumption (297 or 2556). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
MA50000000/MS50000000/MS40000000/MS40000999/MS50000999/PA50000999/SC50000999/SC51000999 | Credit Reversal | MA/MS/PA/SC | This entry is obtained with the value of credit reversal calculated in the document. To get this value, you must enter the Reversal Percentage (F4_ESTCRED) in the TIO File. | |||||
AL99999323/AL99999324/AL99999325/AL99999326/AL99999327 | Deferred ICMS | AL | This entry is obtained with the value of Deferred ICMS calculated in the document. To get this value, you must enter the Percentage of Deferred ICMS (F4_PICMDIF) in the TIO File. | |||||
GO50009001 | ICMS Credit Reversal | GO | This entry is obtained with the value of the ICMS of the document issued by the taxpayer opting for Simples Nacional. | |||||
GO10009029 | ICMS Credit | GO | This entry is obtained with the value of the ICMS of the document issued by the taxpayer opting for Simples Nacional. | |||||
GO10990027 | ICMS credit received in transfer | GO | This entry is obtained with the total value of the document ICMS. | |||||
GO40999023 | ICMS Credit Transfer | GO | This entry is obtained with the total value of the document ICMS. | |||||
GO71003005/GO71003006 | ICMS ST for the previous operation related to electric power. | GO | This entry is obtained by means of Incoming Invoices that have Withheld ICMS. | |||||
RN10000002 | Other Credits-FECOP-Direct Consumption Operation | RN | This entry is obtained with the value of the document's FECOP-RN. | |||||
RN11000001 | Other Credits-FECOP-Internal ST Operation | RN | This entry is obtained with the value of the document's FECOP/ST-RN. | |||||
RN11000002 | Other Credits-FECOP-Interstate ST Operation | RN | This entry is obtained with the value of the document's FECOP/ST-RN. | |||||
RN70000001 | Calculation Extra Special Debit-FECOP-Direct Consumption Operation | RN | This entry is obtained with the value of the document's FECOP-RN. | |||||
RN71000001 | Calculation Extra Special Debit -FECOP-Internal ST Operation | RN | This entry is obtained with the value of the document's FECOP-RN. | |||||
RN71000002 | Calculation Extra Special Debit - FECOP-Interstate ST Operation | RN | This entry is obtained with the value of the document's FECOP/ST-RN. | |||||
RO99990009/ | Exemption – Outgoing Invoices | RO | This entry is obtained with the value of the exempt ICMS. Therefore, configure the ICMS Tax Record field (F4_LFICM) as Exempt in the TIO. | |||||
RO10000006/ | Presumed Credit – Outgoing Invoices | RO | This entry is obtained with the value of Presumed Credit calculated in the document. To get this value, you must enter the Credit Percentage (F4_CRPRERO) in the TIO. | |||||
RO40000001 | Rate Differential – Permanent Asset | RO | This entry is obtained with the total value of the document's rate differential. Approved CFOPs: X551, X552, and X352 | |||||
RO40000002 | Rate Differential – Consumption and Use Material | RO | This entry is obtained with the total value of the document's rate differential. Approved CFOPs: X556, X557, and X352 | |||||
ES70009701 | Rate Differential – Permanent Asset | ES | This entry is obtained with the value of the document's Complementary ICMS as long as the CFOP is concerning Asset Acquisition for Fixed Assets (291 or 2551). To get this value, the field Calc. ICM Dif. (F4_COMPL) must be enabled in the TIO File. | |||||
RS40009193 | Debits by Transfer of Credit Balance | RS | This entry is obtained with the value of the Debits by Transfer of Credit Balance. To obtain this value, you must use the following CFOPs –5601 or 5602 | |||||
RS10009269 | Presumed credits - Fluid milk | RS | This entry is obtained with the value of Presumed Credit calculated in the milk interstate sale document. To obtain this amount, you must enter the Credit Percentage (F4_CRDPRES) in the TIO and create the field manually in the products file, informing it in the MV_PRODLEI parameter as instructed in the technical bulletin RS Presumed Credit. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L;(F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
RS10009029 | "Credits by transfer" - CARGO TRANSPORT SERVICE | RS | This entry is obtained by means of Incoming Invoices if the TIO is set to Debit or Credit Transf. (F4_TRFICM) | |||||
RS10009314 | Presumed credits – Milk from Local Prod. Rur. Prod. | RS | This entry is obtained with the value of Presumed Credit calculated in the document of purchase of milk within the State. To obtain this value, you must enter the Credit Percentage (F4_CRDPRES) in the TIO and set the type of the presumed credit (F4_TPCPRES) to C, as directed by the FIS_BT_Credito_Presumido_ICMS bulletin. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
RS10000106 | Other Credits - Tax Anticipation | RS | This entry is obtained with the value of the tax anticipation at the time of the entry of the goods into the State. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
RS10000206 | Other Credits - Return Goods received for use and consumption | RS | This entry is obtained with the value of ICMS of the return of purchase of materials for use and consumption, considering the outgoing tax documents with CFOP 5556/6556/7556. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
RS40000010 | Liability Debits - Reimbursable | RS | This entry is obtained through the outgoing documents with deferred ICMS and using a TIO with entry code RS40000010. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
RS40000213 | Other Debits – Reversal of credits | RS | Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No. | |||||
RS40001010 | Liability Debits – Reimbursable (Transport) | RS | Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No. | |||||
RS40000113 | Other Debits – Rate Differential | RS | This entry is obtained through the rate differential calculated at the entry of goods purchased from other States. | |||||
RS40000313 | Other Debits – Anticipation | RS | This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes. | |||||
RS40009913 | Other Debits | RS | Manual entry of Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG) as No. | |||||
RS10009906 | Other Credits | RS | This entry is obtained through an incoming document with deferred ICMS and using a TIO with entry code RS10009906. Another treatment for the same code is the manual entry of the invoice at the end of the period with the amount of the credit. Simply use an Incoming Invoice with ICMS Tax L (F4_LFICM) as Zeroed and Add value (F4_AGREG) as No. | |||||
ES40000400 | Other Debits | ES | This entry is obtained through the tax document. | |||||
MG70001001 | Special Debits | MG | This entry is obtained through the rate differential calculated at the entry of goods purchased from other States. | |||||
MG10990505 | Simples Nacional, for the credit entries due to the acquisition of goods of taxpayers opting for the Simples Nacional | MG | This entry is obtained with the value of the ICMS of the Incoming Document, with the calculation of the ICMS applied in credit for suppliers who have the Simples Nacional field (A2_SIMPNAC=1) and with the field ICMS Tax L. (F4_ LFICM=T) in the TIO file. | |||||
MG91990000 | Simples Nacional for the entries of Information Op.ST | MG | This entry is obtained with the value of the Withheld ICMS of the Incoming Document. To obtain this value, you must enable the field ICMS Tax L (F4_ LFICM=T) in the TIO File and Opt Simp Nac (A2_SIMPNAC=Yes) in the Supplier's Record. | |||||
ES70009703 | Special Debits | ES | This entry is obtained through the tax document, obtained with the value of the ICMS Withheld from the Incoming Document. CTR/CTE/NFST kinds | |||||
ES70001706 | Special Debits | ES | This entry is obtained by means of the outgoing tax document of autonomous freight to other states. The Autonomous Freight field (C5_FRETAUT) must be filled in. | |||||
ES71000712 | Special Debits | ES | This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes. | |||||
MG71010501/ | Special Debits | MG | This entry is obtained through the tax document, obtained with the value of the ICMS Withheld. | |||||
RS10009004 | Credits by transfer- RECORD I, ITEM 59, I, "A" - SAME COMPANY SITE | RS | This entry is obtained through the outgoing tax document. TIO Configuration: ICMS Cred.=No; Credit IPI=No, Calculate ICMS=No, Calculate IPI-No; Tax Code=5602; ICMS Tax L.=Others; IPI Tax L.=No | |||||
RS10009031 | Credits by Transfer" -RECORD I, ITEM 58, II, NOTE01, B, AND ITEM 58, II, "A" of RICMS/RS | RS | This entry is obtained through the Incoming Tax Document. | |||||
RO99990165/ | Calculation basis reduction – Outgoing invoices | RO | This entry is obtained with the value of the Credit Basis Reduction calculated in the document. To obtain this value, you must inform ICMS Red. % (F4_BASEICM), set the ICMS Tax Record field (F4_LFICM) to Other or Exempt, and set Consumption Material (F4_CONSUMPTION) to Others or Yes in the TIO. | |||||
RO20000002 | Debit Reversal - Primary Products - ICMS collected in advance | RO | This entry is obtained through the outgoing tax document with the ICM. Tax Stat. (F4_SITTRIB) field set to 10 or 60. | |||||
RN00000010 | The credit value of advance ICMS (1240), withheld and highlighted in the ICMS-ST field of the Incoming Invoice | RN | This entry is obtained through the Interstate Incoming Tax Document with the completion of the ICMS ST Crd. field (F4_CREDST) with a value other than 3. | |||||
RN70000005 | Special debit value withheld and highlighted in the ICMS-ST field of the incoming invoice | RN | This entry is obtained through the Interstate Incoming Tax Document with field completion. | |||||
RN99990004 | Advance ICMS (1240), collected to collect, with debit entered by TAFD, at inflows or outflows | RN | This entry is obtained by means of the Incoming or Outgoing Tax Document with the completion of the ICMS ST Crd. field (F4_CREDST) = 4 for Incoming Tax Documents. | |||||
RN70009002 | Advance collected ICMS regarding the Fixed Asset Rate Differential. | RN | This entry is obtained through the Incoming Tax Document with the completion of the field ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1551|1552|1352|2551|2552|2352 | 1552 | 1352 | 2551 | 2552 | 2352.* |
RN70001004 | Advance collected ICMS regarding the Transport Service Rate Differential | RN | This entry is obtained through the Incoming Tax Document with the completion of the ICM Diff. Calc. field (F4_COMPL) and the following kinds: "CTR/CTE/NFST". | |||||
RN70009005 | ICMS to be collected regarding the Fixed Asset rate differential | RN | This entry is obtained through the Incoming Tax Document with the completion of the field ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1551|1552|1352|2551|2552|2352 | * | ||||
RN70009006 | ICMS to collect referring to the rate differential for use and consumption material. | RN | This entry is obtained through the Incoming Tax Document with the completion of the field ICM Diff. Calc. (F4_COMPL) and the following CFOPs: 1556|1557|1352|2556|2557|2352 | 1352 | 2556 | 2557 | 2352* | |
SC41000002 | ICMS debit due to the entry of goods subject to the tax substitution system | SC | This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes. | |||||
RS41009705 | Other debits of ICMS ST, such as debits of RICMS, Record III, item 53-A and 53-C | RS | This entry is obtained through the tax on the anticipation of the entries of goods purchased from another unit of the Federation. Just use an Incoming Invoice with ICMS Anticip. (F4_ANTICMS) set to Yes. This entry can also be obtained through the rate differential calculated at the entry of goods purchased from other States. Just use an Incoming Invoice with ICM Diff. Calc. (F4_COMPL) set to Yes. It can also be using a manual entry of the Invoice at the end of the period with the debit value. Simply use an Outgoing Invoice with ICMS Tax L. (F4_LFICM) as zeroed and Add value (F4_AGREG)as No. | |||||
RJ70000001 | ICMS due on import | RJ | This entry is obtained through the Import Invoice. It will consider the value of ICMS due at the import. | |||||
RJ70000005 | FECP referring to the import | RJ | This entry is obtained by means of the Import Invoice considering the value of the FECP on the ICMS due in the import. | |||||
RJ70000006 | FECP referring to the rate differential | RJ | This entry is obtained by means of an invoice that has a rate differential value considering the FECP on the value of the rate differential. | |||||
MS60000011 | Deductions from the FECOMP – local ICMS | MS | This entry is obtained by the amount to be collected for the FECOMP in an operation with the taxation of the local ICMS. | |||||
SP90090104 | The amount corresponding to the column Exempt/Non-Taxed and Others (Items 214 and 215 of RICMS/2000) | SP | Code used to demonstrate, in the C197, operations in which, in the ICMS Rate field, the value must be 0.01 when Basis and Value are Zero. |
In In the Setup Procedures session, all the features available in the system will be addressed for the configuration of the new Entries that should be used in the calculation of ICMS and Tax SPED, such as the tables, records, and routines that involve this mechanism.
05. SETUP PROCEDURES
Adjustment Codes
These entries are used to identify specific situations in which a tax document is associated with an adjustment of ICMS or ICMS - ST calculation, such as presumed credits, rate differential, or other situations provided by the legislation of the State where the transaction occurred.
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The entry codes linked to the tax documents are formed by the codes registered or imported in the tables above, that is, each code used in these tables, together, composes an entry code.
This code, when bound to the tax document, will generate the C197/D197 record in the EFD, and this must be accompanied by a complement of note on the entry, generated by record C195 (which can be registered in the Additional Information table (CCE) and bound to the document by the TIO (SF4) or through the Supplementary Information by Invoice (table CDT – MATA926) that will also generate the C110 record).
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During the calculation of the ICMS or Tax Bookkeeping, the system checks the entries of each document and, if entries made by the user exist, that is, if the System Calc. field is set to No, all system entries are skipped.
06. MANAGEMENT OF TAX ENTRIES OF ICMS CALCULATION
The Tax Adjustments routine (MATA900), accessed through the options Miscellaneous/Adjustments, provides the Tax Entry Manag. option, which enables you to handle tax entries generated in the tax document, always keeping the ones generated by the system during document issues. Therefore, if any user entry exists, it is considered. Otherwise, system entries are kept and sent during ICMS Calculation.
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When this functionality is processed, a screen is displayed warning you about the possible differences in Tax Records due to the use of Tax Adjustments routines (MATA900). Read it carefully and select the option you want. The management screen is displayed with a header and two GetDados. The first one displays entries generated by the system, and the second one, entries created by the user, in which entry handling is allowed. |
07. REFLEXES OF ICMS CALCULATION ENTRIES
Each entry published by SEFAZ has a reflex in the calculation of ICMS and Tax SPED. This reflex is composed of the calculation base, rate, and value associated with the entry.
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Using the CE0_VL197 field allows the user to configure saving the value of the C197 or D197 record in the 07-VL_ICMS field or in the 08-VL_OUTROS field according to the legislation of their State.
08. REFLEXES ON THE GENERATION OF THE TAX SPED MAGNETIC FILE
When carrying out the adjustments in the ICMS Calculation Entry Table (CDA), these will be demonstrated in the calculation of ICMS in the rows corresponding to the reflexes bound to each entry and also in the Tax SPED, in the records corresponding to the type of entry. The generated records are:
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