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  • Income Tax Transfer From Legal Entity

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Informações
titleNote

This routine was adjusted to comply with the General Personal Data Protection Law (Statute No. 13.70), so that some fields containing data regarded as sensitive and/or personal are blurred, becoming illegible.


Objective


Companies that contract advertising agencies do not withhold IRRF on services contracted to promote its products. This value is paid by the agency, transferred to the contracting party and stated at DIRF.

DIRF - Withholding by tax authorities on services rendered by Advertising Agencies

Business Rule

The composition of the scenario described by the law above involves three roles:

...

As analyzed by legal consulting, the services rendered by an advertising agency are subject to withholding when they are: market surveys, advertisement production, etc. The values paid to mass media are tax exempt, that is, the advertising agency receives them and transfers them to the media contracted.

Source: {+} http://tdn.totvs.com/pages/releaseview.action?pageId=263783907+

Example:

Organizations involved:

...

Informações
titleImportant

The broadcaster may generate a single invoice for several customers of Agency P


4. Agency P Actions

a.Post the incoming invoice from Broadcaster Z to pay the promotion of Company X, without withholding taxes and making the payment in accordance with the business contract they have mutually signed.

b. Issue the invoice (outgoing document) to bill Agency P, as shown below:Services Rendered: 100,000.00 Broadcaster Z transfer value: 600,000.00Invoice Total: 700,000.00

5. Upon issuing the invoice, Agency P becomes responsible for withholding the tax:IRF calculation basis: 100,000.00Income Tax Value: 1,500.00 – At this point a payment obligation must be generated to issue the DARF for the federal revenue service. This value will be declared in DCTF of Agency P. 

6. From the start of the year up to Jan 31, Agency P has to send Company X a document in the format below, with all IRF withholdings made during the previous Calendar Year:


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Informações

...

titleImportant

This withholding will not be sent to DIRF.


7. Company X Actions

    1. Post the incoming invoice from Agency P to pay for services rendered and transfer the value charged by Broadcaster Z, without withholding taxes and making the payment in accordance with the business contract they have mutually signed.
    2. At the start of the year, upon receiving the YEARLY CERTIFICATE OF WITHHELD INCOME TAX, it will state it in the DIRF.


Informações
titleAttention

This same operation can be found in other segments as, for example, tourism.


Technical Specifications

In the Financials Module, we have implemented an Income Tax Transfer register in which you can enter the CERTIFICATE OF WITHHELD INCOME TAX, sent by an advertising agency.

Informações
titleImportant

The Income Tax Transfer is considered only to generate data for the Legal Entity.

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Routine

Operation Type

Menu Option

Business Rules

FINA401 - Generate data for DIRF

Editing

Miscellaneous -> Files -> Generate data for DIRF

-

FINA403 - Generate data for DIRF government sector

Editing

Miscellaneous -> Files -> Generate data DIRF government sector

-

FINA405 - DIRF Complementary Data

Creation

Updates -> Accounts Payable -> Income Tax Transfer

-

FINR405 - DIRF Complementary Data

Creation

Reports -> Accounts Payable -> Income Tax Transfer


 
Tables Involved:

FOM – Income Tax Transfer Data;
FON – Income Tax Transfer Details;
SRL - DIRF / Income Report; 
SR4 - DIRF / Income Report

...

Create a routine in MVC, based on tables FOM and FON, to p DIRF complementary register in accordance with the layout defined in Prototype 01.


Field 

Content

Required

Allow Editing

FOM_FILIAL

System Branch

Yes

No

FOM_IDDOC

Key of table (FWUUIDV4)

Yes

No

FOM_DOCUME

Document Number

No

Yes

FOM_FORNEC

Supplier (A2_COD)

Yes

Yes

FOM_LOJA

Store (A2_LOJA)

Yes

Yes

FOM_RAZAO

Supplier Name (A2_NOME)

Yes

Yes

FOM_CNPJ

Supplier EIN (A2_CGC)

Yes

Yes

FOM_CODRET

Withholding Code (Table 37 SX5)

Yes

Yes

FOM_ANO

Calendar Year for DIRF generation

Yes

Yes

FOM_FILORIG

Origin branch

No

No

Field 

Content

Required

Allow Editing

FON_FILIAL

System Branch

Yes

No

FON_IDDOC

Key of table FOF (FOF_CHAVE)

Yes

No

FON_ITEM

Transfer Document Item

Yes

No

FON_MES

Month in which withholding occurred

Yes

Yes

FON_RNDBRT

Gross Income, total value paid to the agency

No

Yes

FON_BASE

Withholding base

Yes

Yes

FON_IMPREC

Collected tax value

Yes

Yes

FON_DIRF

Control flag. It indicates whether the record was submitted to DIRF or not. (1 - Yes; 2 - No)

Yes

Yes


Validations:

  • FOM_IDDOC, cannot repeat;
  • FOM_FORNEC, will use a standard query of supplier and trigger fields FOM_LOJA, FOM_RAZAO and FOM_CNPJ;
  • FOM_CODRET, will use data from table 37 of SX5;
  • Fields FON_IDDOC + FON_ ITEM, cannot repeat;
  • Fields FOM_CHAVE and FON_CHAVE will be concealed from the user;

Allow This allows deletion only of data not imported to DIRF (FON_DIRF = 2)

Consider the captions: 

  • With items sent to DIRF. (at least one item with FON_DIRF = 2)
  • Without items sent to DIRF. (all items with FON_DIRF = 1)

DIRF Data Complement Report (FINR405)

This report shows data registered in tables FOM and FON in accordance with the Prototype 2 layout, with the criteria below:


Question

Content

Calendar Year: (MV_PAR01)

Entered by the user

From Supplier: (MV_PAR02)

Initial range of suppliers (FOM_FORNEC)

From Store: (MV_PAR03)

Initial range of stores (FOM_LOJA)

To Supplier: (MV_PAR04)

Final range of suppliers (FOM_FORNEC)

To Store: (MV_PAR05)

Final range of stores (FOM_LOJA)

From Month: (MV_PAR06)

Initial range of months (FON_MES)

From Month: (MV_PAR07)

Final range of months (FON_MES)

Select Branch (MV_PAR08)

Open screen for branch selection.

Consider Items (MV_PAR09)

Consider items 1= sent, 2 = not sent or 3 = all. (FON_DIRF)

...

Create a function that will execute after DIRF generation, that seeks data from tables FOF and FOG in accordance with the parameters set by the user, and complements the recording of tables SRL and SR4.


 Search Criterion (ask FIN401):

...

  • RL_FILIAL = xFilial("SRL")
  • RL_MAT= GetSxENum( "SRL" , "RL_MAT")
  • RL_CODRET = FOM_CODRET
  • RL_TIPOFJ  = A2_TIPO
  • RL_CPFCGC  = FOM_CNPJ
  • RL_BENEFIC = A2_NOME
  • RL_ENDBENE = A2_END + A2_NR_END
  • RL_UFBENEF = A2_EST
  • RL_COMPLEM = A2_BAIRRO
  • RL_CGCFONT = M0_CGC
  • RL_NOMFONT = M0_NOMECOM
  • RL_ORIGEM = "2"
  • RL_CGCEX = A2_CGCEX
  • RL_PAIS  = A2_PAISEX
  • RL_NIFEX = A2_NIFEX


SR4 Addition Rule:


For each line of table FON, two lines are generated for an SR4, one to record the taxable income and another for the tax value withheld in the month.


Taxable Income Line: 

  • R4_FILIAL  = xFilial("SR4")
  • R4_MAT    = RL_MAT
  • R4_CPFCGC = RL_CPFCGC
  • R4_MES  = FON_MES
  • R4_TIPOREN = "A"
  • R4_CODRET  = FOM_CODRET
  • R4_ANO  = FOM_ANO
  • R4_VALOR  = FON_BASE
  • R4_ORIGEM = "2"
  • R4_PAIS = RL_PAIS
  • R4_NIFEX  = RL_NIFEX

...

  • The records processed field FON_DIRF = 1.

 

Screen Prototype

Complement register of DIRF – Prototype 01

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Complement report of DIRF – Prototype 02

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Process Flow

 
Advertising Agency
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Contracting Company;
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