Histórico da Página
CONTENT
| Índice |
|---|
01. OVERVIEW
This document is based on exemplifying the calculations performed by routine FISA302 - Calculation of Compensation or Restitution of ICMS ST.
The calculations are based on the Practical Guide of Digital Tax Bookkeeping - EFD ICMS/IPI in its version 3.0.5, where, in record C185, for the field 15 VL_UNIT_ICMS_ST_ESTOQUE_CONV (value to be refunded) we have, in detail:
...
These settings are found in the routine menu under 'Calculation Framing', and, in it, you can have a more detailed description of them.
02. CALCULATION EXAMPLES
To demonstrate the calculations performed by the system, we will use the same inflow operation to simulate the stock of a product that will undergo subsequent operations.
Interstate inflow SP -> MG
...
VL_UN_ST = VL_ST / QTD = 13.20
EXAMPLE 1: Consumer or End User
Operation of sale of goods to final consumer within the State.
...
Total value to be refunded = 1.80 * 10 = 18.00
EXAMPLE 2: Taxable event not performed
Outflow of Taxable Event not performed:
...
Total value to be refunded = 13.20 * 10 = 132.00
EXAMPLE 3: Subsequent outflow, or outflow with exemption or non-incidence
Outflow of interstate goods with ICMS exemption.
...
If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 1.80 * 10 = 18.00
EXAMPLE 4: Outflow for Another State
Interstate Outflow MG-> SP with the right to a refund
...
If we multiply the unit value of the ICMS ST to refund by the quantity at the outflow, we have:Total value to be refunded = 3.60 * 10 = 36.00
EXAMPLE 5: ST Complement
Interstate outflow with calculated complement. CST = 60 CFOP = 6404 QTD = 10 VL_UNI = 160.00 VL_TOT = 1600.00 ALIQ_INTRA = 18% BC_ICMS = 1600.00
...
VL_UNIT_ICMS_ST_COMPL = 28.80 - 12.00 - 13.20 = 3.60
If we multiply the unit value of the ICMS ST to complement by the quantity in the outflow, we have:Total value to complement = 3.60 * 10 = 36.00
03. REFERENCES
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas