Income Tax Withholding (MATA995 - SIGAFIS)

To make calculation of this tax effective, the following conditions must be observed:

• • TOTVS customer must be a Gross Income Tax Withholding Agent (Parameter MV_AGENTE, position 1 = Y).
  • Operation concept for Income Tax withholding must be entered in the Product Register. Otherwise, the concept must be selected in the Supplier Register.
  • For the concept of withholding 07, withholding calculation is always made and does not depend on the parameter MV_AGENTE. However, the concept 00 is exempt.
  • The system complies with provision of General Resolution 830 - Art. 38, that implies validation of effectiveness period of the discount in Income Tax calculation basis through the following fields in Supplier Register:
  • Initial Date of Inc. Tax Disc. and Final Date of Inc. Tax Disc.

In these fields, enter initial and final dates of effectiveness period of Income Tax discount.

 Values

• • Base: Accumulated based on concepts. If there is a corresponding invoice for bills payable, it depends on the concept of product and supplier, in this order. Otherwise, it only depends on the supplier.
  • For concepts different from 07 or for the concept 07 and Supplier not Registered, the Tax Configuration table is displayed, according to the withholding concept. Besides, the following data are obtained:
  • Rate: Obtained from the file above, according to the withholding concept.

The rate is established by the fields:

Perc. for Supplier Registered: for suppliers registered in Income Tax.

Perc. for Supplier Not Registered: for suppliers not registered.

• • The minimum value for calculation is determined by the field Base Minimum Value.
    • Withholding Fixed Value is established by the field Fixed Value.
    • Withholding value is determined by the following formula:

Withholding = ((BaseM – Minimum) * (Rate/100) + Fixed Value) – ValueM

Where:

BaseM: Monthly Accumulated Base

ValueM: Monthly Accumulated Withholding

Minimum: Base Minimum Value for withholding calculation

Rate: Rate of the base to be withheld

Fixed Value: Fixed Value to be withheld

• • For the concept 07 for registered suppliers, the file above is displayed from the position A1 in the range defined by the fields Initial Range to Final Range and Base Minimum Value. Besides, the following data are obtained:

1. Rate: Defined by the field Base Perc.

2. Minimum: Determined by the field Base Minimum Value.

3. Fixed Value to be Withheld: Determined by the field Fixed Value.

4. Minimum Range Value: Determined by the field Initial Range.

5. Withholding Value: Determined by the following formula: Withholding = ((BaseM – Minimum - Range Base) * (Rate/100) + FixedValue) – ValueM

BaseM: Monthly Accumulated Base

Range Base: Minimum Range Value

Value M: Monthly Accumulated Withholding

Minimum: Base Minimum Value for withholding calculation

Rate: Rate of the base to be withheld

Fixed Value:  Fixed Value to be withheld