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  • Purchase of Raw Material for Manufacturing - IPI Credit (MATA080 - SIGAFIS)

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Registration of inflow document regarding purchase of raw material for manufacturing. In this example, the company can credit the taxes (ICMS e IPI). The IPI value credit is indicated in IPI tax records (IPI calculation).



Registration of Inbound Document Regarding Purchase of Microprocessors


1. TIO Registration:


TIO Configuration

Field

Content

Code

318

TIO Type

Inflow

Credit ICMS?

Yes

Credit IPI?

Yes

Generate Trade Note?

Yes

Update Inventory?

Yes

Third Party Possession?

No

Calculate ICMS?

Yes

Calculate IPI?

Yes

ICMS Red. %

00.00

IPI Red. %

00.00

ICMS Tax Rec.

Taxed

IPI Tax Rec.

Taxed

Indicate IPI?

No

IPI in Tax Base?

No

Calc. ICM Dif.

No

Mat. Consumption

No


2. Registration of inflow document:


Document

000006/UNI

Date

6/1/03

Quantity

20

Goods Value

R$ 400.00

Goods Total

R$ 8,000.00

Document Total

R$ 8,800.00

IPI rate

10%

IPI Tax Base

R$ 8,000.00

IPI Value

R$ 800.00

ICMS rate

12%

ICMS Tax Base

R$ 60,000.00

ICMS Value

R$ 960.00

TIO

318 - Purchase of raw material for production


3.  Classification of inflow document in Tax Records, see the table IPI Calculation:


Credit Statements

Field

Description

Value

001

By inflow in national market

800.00

002

By inflow in external market

0.00

003

By outflow in external market

0.00

004

Reversals

0.00

005

Other Credits

0.00

006

Subtotal

800.00

007

Credit balance of previous period

0.00

008

Total

800.00