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INDEX
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01. OVERVIEW
The State of SC, through Decree No. 1,818 of November 28, 2018, introduces, in the RICMS/SC-2001, amendments 3,991 and 3,992, which, in short, institute the reimbursement, refund, and complementation of the ICMS withheld by tax substitution in previous operations in favor of this State. It also provides for the new ancillary obligation for the calculation of the values, the DRCST (Statement for the monthly calculation of the reimbursement, the refund, and the complementation of the ICMS tax substitution). The layout of the electronic file of the DRCST is defined in the SEF Ordinance 378/2018.
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- Reimburse the tax withheld by tax substitution when:
- making interstate outflows;
- making internal outflows to the company choosing Simples Nacional in operations benefited by the reduction of 70% (seventy percent) of the MVA, provided that the withholding tax was calculated using the full percentage of the MVA;
- refunding the tax withheld due to tax substitution corresponding to the difference, when the actual value of the outflow destined for the final consumer is made by a value lower than that of the respective assumed calculation base that served to withhold the tax due by tax substitution;
- complementing the tax withheld corresponding to the difference, when the actual value of the outflow destined for the final consumer is higher than the respective assumed calculation base that served to withhold the tax due by tax substitution.
02. DEPLOYMENT PROCEDURE
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For this implementation, it will be necessary to run the UPDDISTR compatibility tool with the data dictionary differential available, even if the emergency package available in 04/2019 was already executed because new updates are available in the link below. If you run UPDDISTR again with the new package available, pay attention to the decimal sizes of the value fields of tables F1J/F1K/F1L/F1M. Make sure they are as specified in the Dictionary Updates. Otherwise, rounding problems may occur in the values determined. If this is the first execution, this procedure is not required, as the fields will be created with the correct sizes. For more information about UPDDISTR, see Dictionary and Database Updater - UPDDISTR The file with the differential data dictionary compatible with versions 11.80, 12.1.17, and 12.1.23 is available through the link: https://suporte.totvs.com/portal/p/10098/download#detail/739772 |
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Menu | SIGAFIS |
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Sub-menu | Miscellaneous |
Routine Name | ICMS-ST SC Tax Reimbursement Calculation |
Program | FISA230 |
Module | All |
Type | Protheus |
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| title | Important |
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04. USAGE PROCEDURE
When accessing routine FISA230, the main process screen appears. The menu located on the left lists the routines related to the calculation and generation of the file in question, detailed later, and, on the right side, the calculations already made are listed:
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| In the first access to the routine, an initial load of all CFOPs and CSTs registered will be automatically carried out. These rules can be changed and/or deleted according to the criteria defined by each customer. |
In this example, the transactions in CFOP 5901 with any CST will be considered.
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Calculation of reimbursement/restitution/complementation
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For more information about filling out the parameters used by the routine, see the Dictionary Updates section below.
The routine parameterization screen will be displayed next. The fields below must be entered on it:
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If inventory closing and/or inventory generation have not been performed, the message "Inventory closing and execution of inventory log report Template P7 not found for the period determined" will be displayed:
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After the processing is finished, the routine returns to the main screen, where the newly performed calculation will be available for viewing in the list of calculations already made. The values displayed in the calculation preview screen can be checked in detail through the Checking Report.
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Incoming Tax Booking
The data source for the calculation routine, both for incoming and outgoing transactions, is the SFT table. For the incoming transactions, however, it is necessary to pay attention to the correct bookkeeping of the values of Local ICMS and ICMS-ST, since these values compose a weighted average that will be applied to the total outgoing quantities for each hypothesis of reimbursement, directly influencing the values to reimburse or complement:
- Acquisitions of Tax Substitute: For this type of transaction, the following fields must be filled in: FT_BASERET, FT_ALIQSOL, FT_ICMSRET;
- Acquisitions of Tax Substituted: For this type of transaction, the following fields must be filled in: FT_BASNDES, FT_ALQNDES, FT_ICMNDES, referring to the base that served as withholding in the previous operation. Such transactions must be carried out with CST 60- ICMS charged previously for tax substitution. Pay attention to the composition of Records 2120 and 2121.
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Entry Point FSA231UND
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In this type of printing, the weighted averages of the Local ICMS, ICMS-ST, and ICMS-ST calculation basis will be demonstrated by the product, obtained through the inflow transaction of the period determined. It is important to emphasize that, due to the effects of SEF Ordinance 343/2019, which instituted Record 2121, the calculation may calculate two different weighted averages for the ICMS-ST calculation basis: One in the already existing record 2120 and another in the new record 2121. The two averages will be displayed in the report, but the calculation is performed using only one of the two calculated averages, according to criteria set by SEF Ordinance 378/2018. Some notes on these two records are also available in the Records 2120 and 2121 topic.
It also demonstrates these averages applied to the total outflow, thus generating, for each product, the value of reimbursement and supplement of tax (in cases of internal outflows to the final consumer), through the Reimbursement Vl. and Complement Vl. fields, and Compensation Vl. (interstate and internal outflows to companies opting for the Simples Nacional), through the ICMS-ST Out. St. Vl. and SN Cred Vl. fields. The credit value of ICMS on local transactions will be demonstrated through the ICMS Out. St. Vl. field.
Example of a report by transaction:
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The Checking Report has, as its data source, the calculation tables F1J, F1L, and F1M.
To check the calculation shown in the images above, check the example provided below.
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| We recommend using the Checking Report in spreadsheet format due to the amount of information displayed; however, if there is a need for printing in the File, HTML, or PDF formats, and it presents inconsistencies in the visualization of information due to the amount of information exceeding the entire print area, we suggest that the Report Customization be used to avoid any self-sizing problem. |
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- 1 - Direct sender
- 3 - Declarant themselves
- 2 - Indirect Sender, provided that it indicates, in the NF-e XML, the information related to the ICMS previously charged for tax substitution in the tag specified for the ICMS Taxation Group = 60, in the vBCSTRet and vICMSSTRet fields. For the tax document to be classified in this condition, the values contained in these tags must be registered in the fields D1_BASNDES and D1_ICMNDES. Pay attention to the Incoming Tax Bookkeeping item.
On the other hand, record 2121 contains all the inflows present in its child records 2130, regardless of the contents of the field 08 COD_RESP_RET of these records, and contains only the weighted average of the ICMS-ST calculation base.
It should be noted, therefore, that within the same period, it is possible to have these 2 records generated, and then we will have two weighted averages of the ICMS-ST calculation base as provided for in the Ordinance itself, which establishes some criteria for the decision of which average should be used. Essentially:
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The total value of ICMS on local operations concerning outflows to other States, determined via DRC-ST, must be included in Record C197of the ICMS/IPI EFD for all interstate departures of goods received with tax substitution where credit was not appropriated at the time of entry. The monthly sum of the values of this adjustment, for each good, must be equal to that resulting from the multiplication of the average unit value of the local ICMS (obtained via DRC-ST) by the quantity of the outflows in interstate operation.
For this purpose, the TIO that appears on the interstate outgoing invoice must have the adjustment code indicated in the DIAT Act No. 36/2019 (SC10000036), with the Reflex configured as below:
After the entry of the interstate outgoing document, a record in Table CDA with a value equal to 0 should be created for that invoice.
The parameter below should also be adjusted, stating, in the second position, the same code SC10000036:
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Trans. Type | Qty | Accounting Value | ICMS Basis | ICMS Rate | ICMS Vl. | Base ICMS ST | ICMS ST Rate | ICMS ST Vl. |
Inflow | 10.00 | 10680.00 | 10000.00 | 17.00 | 1700.00 | 14000.00 | 17.00 | 680.00 |
Inflow | 20.00 | 20124.00 | 18000.00 | 12.00 | 2160.00 | 25200.00 | 17.00 | 2124.00 |
Outflow - intended for the final consumer | 5.00 | 6600.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow - intended for company opting for the Simples Nacional | 3.00 | 3765.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow - Interstate | 8.00 | 11800.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
"Check Return Date" Outflow Ret. destined to the final consumer | 2.00 | 2640.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
"Check Return Date" Outflow Ret. intended for companies opting for the Simples Nacional | 2.00 | 2510.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
"Check Return Date" Interstate Outflow Ret. | 2.00 | 2950.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
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According to item II of the caput of Section 25-A: For the calculation of the refund and the complementation provided for in subsections II and III of the caput of section 25 of this Annex, for each item of goods, the average weighted value shall be used: a) the basis for calculating the tax substitution for inflows; and b) the outflows intended for the final consumer. |
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As per paragraph 1st of Section 25-A: In the calculation of the weighted average inflow values of the variables related in subsection "a" of paragraphs I and II of the caput of this section, the following shall be observed: I – All purchases of each item of the goods subject to tax substitution will be included in each reference period, deducted from the returns that occurred, subject to the provisions of paragraph 5 of this section; and II – The value of the basis for calculating the tax substitution related to the entry for each item of the goods subject to tax substitution, in each reference period, must be the amount corresponding to the application of the effective rate. |
Quantity purchased (A): 10.00 – 20.00 = 30.00
ST calculation basis for entries (B): 14000.00 – 25200.00 = 39200.00
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According to paragraph 4th of Section 25-A: The monthly weighted average value for the entry of goods, in the cases provided for in subsection "a" of subsections I and II of the caput of this Section in each calculation period, it will be the result of the division of the sum of the values of the computed inputs of each of the variables indicated in those devices, by the number of entries of each item of merchandise, provided that this quantity is greater than or equal to the sum of the outflows mentioned in the caput subsections of section 25 of this Annex and the existing in stock in the period of calculation, subject to the provisions of paragraph 5 of this article. |
Monthly weighted average ST base value for inflows (C = B/A): 1306.67
Quantity Sold (D): 5.00
Total value of outflows (E): 6600.00
Returns or sales cancellations (F): 2.00
Total value of returns (G): 2640.00
Final quantity sold (H = D - F): 3.00
Actual value of outflows (I = E - G): 3960.00
Average weighted value of end consumer outflows (J = H * C): 3.00 * 1306.67 = 3920.01
Effective rate (K) = 17%
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According to subsections II and III of the caput of Section 25:
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As per paragraph 1st of Section 25-B: The value of the ICMS to be returned or complemented relative to each item of the goods will be the result of the application of the applicable effective rate on the value of the difference calculated in the form of the caput of this section. |
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According to subsection I of the caput of Section 25-A: For the calculation of the reimbursement, for each item of goods, the following will be used: a) in the hypothesis of subsection "a" to "c" of subsection I of the caput of section 25 of this Annex, the weighted average value for the withholding tax and the local tax in relation to the inflow; b) In the hypothesis of subsection "d" of subsection I of the caput of section 25 of this Annex, the sum of the values calculated on each outflow in accordance with the specific provisions of Chapter VI of Title II of this Annex, deducted from the respective sales cancellations and returns; and c) for each hypothesis provided for in the subsections of subsection I of the caput of section 25 of this Annex, the sum of the quantities of outflows, minus their cancellations and returns of sale; |
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Quantity purchased (A): 10.00 – 20.00 = 30.00
Value of the ST related to the inflows (B): 680.00 – 2124.00 = 2804.00
Average weighted ST value relative to inflow (C = B/A): 2804.00 * 30.00 = 93.47
Quantity Sold (D): 8.00
Returns or sales cancellations (E): 2.00
Final quantity sold (F = D - E): 6.00
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According to paragraph 2º of Section 25-B: The value of the ICMS provided for in subsections "a" to "c" of subsection I of the caput of section 25 of this Annex to be paid monthly shall be the result of the multiplication of the value of the withheld tax, obtained in the form of the provisions of subsection "a" of subsection I of the caput of section 25-A of this Annex, by the number of outflows to other Federation Units for each item of goods. |
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According to paragraph 4th of Section 25-C: After February 1, 2019, if the taxable person simultaneously determines monthly amounts as compensation and restitution, in accordance with subsection II of the caput of section 25 of this Annex, or of complementation, in accordance with subsection III of the caput of section 25 of this Annex, the values shall be added or offset, as appropriate, in each period of calculation. |
In this example, the value to be reimbursed is greater than the value to be supplemented. For this reason, there is compensation, and, therefore, no value exists to be supplemented. There remains a positive balance of 590.39, which can be verified in the calculation results.
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05. DICTIONARY UPDATES
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