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This routine generated the magnetic file of PER/Dcomp – Electronic Request of Refund or Reimbursement and Compensation Statement.
The Electronic Request of Refund is presented by the individual or company headquarters that has paid to the Government an incorrect amount or amount higher than the due amount, whether as taxes or contribution managed by the Federal Revenue Service (SRF), so the individual or company can be refunded.
In version 5.1 of Per/Dcomp, Reintegra is regulated by Decree no. 7.633, dated December 1st., 2011, and Normative Instruction RFB no. 900, dated December 30th, 2008, with the changes in the Normative Instruction RFB no. 1.224, dated December 23rd, 2011.
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To whom it is applicable
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To taxpayers incorrectly operating on IPI, requiring reimbursement or compensation for the tax referred.
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Purpose
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Declaring compensation or create a refund and/or reimbursement request to the Secretariat of Federal Revenue.
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Jurisdiction
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Federal
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Delivery Term
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None.
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Application provided by tax authorities
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PERDCOMP
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Version of the application compatible with Microsiga Protheus®
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6.0
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Where to find it
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http://www.receita.fazenda.gov.br/download/ProgramasPJ.htm
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Legislation
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IN SRF 625/2006
Types of Records Created
Record of inflow/acquiring invoices (PERDCOMP)
Information referring to this record is generated according to data saved in the Tax Records and to data located in the Customers File or Suppliers File.
Record of Credit transfer (PERDCOMT)
Information referring to this record is generated according to data saved in the Tax Records and to data located in the Suppliers File.
REINTEGRA
Information related to Reintegra is generated based on export invoices and this value calculation. Conditions for this calculation are:
Products Register (SB1)
- Product cannot be imported (field Origin different than 2 and 3).
- The field Pos.NCM must be filled out.
Invoice
- Only direct export invoices (CFOPs 7101/7102/7105/7106/7127/7251/7301/7358/7551/7651/7654/7667) and indirect export invoices, that is, sales to export trading company (CFOPs 5501/5502/6501/6502).
- Enter the percentage applied for calculation in parameter MV_PEREINT.
- The value is calculated by applying a percentage, in this case 3% (in compliance with instructions from the Decree no. 7.633) on the Goods value (in case of direct export) and on the goods value + accessory expenses value (in case of indirect export). The value and the calculation base are saved in the tables Tax Records (SF3), Tax Records per Invoice Item (SFT), Outbound Invoices Header (SF2) and Invoice Sales Items (SD2).
Invoice Complement
- Use the routine to enter the Export Statement Number and Export Record Number that are taken to the records S30, S31, S32, S33 and S34.
- Enter the field Doc. Type to select the options:
- 0 - Export Statement
- 1 - Export Simplified Statement
The files above must be imported for Credit Form of application OMP:
- REINTS28.TXT - Exported Assets Form
- REINTS29.TXT - Direct Export Invoice Form
- REINTS30.TXT - Export Statement Form
- REINTS31.TXT - Export Simplified Statement Form
- REINTS32.TXT - Sales Invoice Form to Export Trading Company
- REINTS33.TXT - Export Statement Form - ECE
- REINTS34.TXT - Export Simplified Statement Form - ECE
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Note:
In the generation of the REINTEGRATE file, the Credit Period Quarter is requested, though this field only provides information for generating the 05 (Credit Period Quarter) field of the S28 (Exported Goods) record. The fields that really determine which periods are processed are Initial Date? and Final Date?, found in the Normative Instructions questions.
See Also
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