The PIS Base (ED_BASEPIS) and Cofins Base (ED_BASECOF) fields allow the adjustment of the SIGATMS - Transportation Management module to PIS/Cofins credit, according to legislation. The bases to be calculated are defined in these fields.
In the SIGATMS module, Teamster Contract provides the value for calculation. According to law, the carrier calculates Cofins on 75% of the payment amount related to this service. Thus, the carrier uses only 75% of the value for calculation.
For further information on legislation, check:
http://www.portaltributario.com.br/legislacao/l10833.htm
The law was established for PIS and Cofins, however, only Confins is mentioned in Transport. |
Practical Example
- In the SIGATMS module, a teamster contract worth $ 1,500.00 has been generated. This value is what the teamster is to be paid for the service provided to the carrier.
- In the Classes Register, Cofins Base was set as 75, which is the base to calculate Cofins.
- In the SIGAFIS - Tax Records module, when calculating PIS/Cofins (option Miscellaneous/Calculations/PIS/Cofins Calculation), note that the amount calculated for the Teamster Contract (R$ 22.50) is located in the Cofins Deductions tab.
See the calculation performed by the system:
Payable freight amount | R$ 1,500.00 |
Rate to calculate Cofins established in the parameter MV_TXCOFIN (as percentage) | 2 |
Base Cofins (as percentage) | 75 |
Base for calculation | (1,500 * 75) / 100 = 1125 |
Cofins value | (1,125 * 2) / 100 = 22.50 |
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