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  • Taxes on issuing TX and TXA generation


01. OVERVIEW

TX is a bill type for taxes withheld at the source that will be paid to the government, while TXA is for the same taxes, but generated in an advance payment. It works as a preview for TX, since the tax is withheld at issuance.    

Information

Taxes that will be considered in this process: IRF, PIS, COFINS, CSLL

02. GENERATING TAXES WHEN ISSUING AN ADVANCE (PA)

Settings:

  • MV_COMPCP = .T. - It indicates whether, in an Invoice clearance with a PA, the taxes are proportionated.
  • MV_BP10925 = 2 - It considers the net value in partial posting, discounting taxes.
  • MV_PAPRIME = 1 - It considers tax provisioning for net PA.
  • MV_BX10925 = 2 - Tax withholding on invoice issuance


Procedure:

  1. Use a financial nature code configured for calculating taxes (PIS,COFINS,CSLL, and Income Tax)
  2. Add a supplier advance bill using a nature with tax calculation. This will create the taxes records with field E2_TIPO equal to TXA.


Warning

When ISS is configured for withholding at issuance (MV_MRETISS = 1), it will be provisioned at the PA generation, because the generator fact is due to the completion of the service provided, i.e., the invoice issuance is not considered TXA generation for ISS.

For more details, check the documentation: Withholding at source - Advance - Payment from LE to LE 



03. OPERATIONAL FLOWS 


Warning

For the operational flows to work correctly, the MV_CPIMPAT parameter must be set to .F.



    In this scenario, TXA refers to the Income Tax. The payment for the Income Tax Withheld at the Source must be made up the last working day of the 2nd period of ten days for the month that follows the reference month for the generator facts, in this case, the PA generation. Therefore, the bill that needs to be paid is the TXA of the Income Tax generated on the PA generation.
    An advance made to a legal entity for BRL 5,000.00 with Income Tax withholding on issuance must generate the following values:

    Net Value = BRL 4,925.00, debit date 10/23
    Income Tax = BRL 75.00, due date 11/19 

    The income can only be classified in the next month, since it is issued after the service provision. Therefore, as an example, the invoice is classified in 11/20/2019, and the following values and due dates are generated:

    Net Value = BRL 4,925.00 to be paid by the PA
    Income Tax = 75.00, due date 12/20

    Considering the example above, the Income Tax generated on the PA is due to 11/19, i.e., before the service provision and the invoice generation. Therefore, consider TXA for generating the DARF payment form and paying the tax


    Execution flow:

    Paying the TXA using the post routines (FINA080, FINA090, and FINA091), generating a bank transfer and zeroing the bill balance. When the invoice is issued, the system will have the following open bills in Accounts Payable:

    Invoice 

    Net Value=  4,925.00
    Income Tax = 75.00

    Advance Payment

    Net Value =  4,692.50

    1. Access the Accounts Payable Payment routine - FINA340
    2. Press the (F12) key
    3. Configure the questions Pay bills ? = "Regular" and Consider tax post on PA = "Yes"  
    4. Hover the mouse over the invoice or PA and pay it
    5. At this moment, the system will check the existence of child bills (taxes) on the PA with the TXA type that were paid.
    6. If found, the values posted will be used to post the TX type tax without a bank transfer.   


    IMPORTANT!

    TXA paid values will only be considered if they have a bank transfer (for example, post reason CA Debit)

                                                                                                               

    In this scenario, TXA refers to the Income Tax. The payment for the Income Tax Withheld at the Source must be made up the last working day of the 2nd period of ten days for the month that follows the reference month for the generator facts.
    An advance made to a legal entity for BRL 5,000.00 with Income Tax withholding on issuance must generate the following values:

    Net Value = BRL 4,925.00, debit date 10/23
    Income Tax = BRL 75.00, due date 11/19 

    The invoice can be classified in the same month and must generate the following values in the Accounts Payable file 

    Net Value = BRL 4,925.00 to be paid by the PA
    Income Tax = 75.00, due date 11/19


    Execution flow:

    In this case, the tax to be paid is TX

    1. Access the Accounts Payable Payment routine - FINA340
    2. Press the (F12) key
    3. Configure the questions Pay bills ? = "Taxes" and Pay bill balance ? = "No"  
    4. Hover the cursor over the TX and pay it
    5. At this moment, the system will perform the payment, but the TX type balance will not be zeroed because it must be paid (with a post reason that uses bank transfer)
    6. Access the post routines and pay the TX



    04. ROUTINES USED

    • Accounts Payable Payment - FINA340
    • Tax grouping - Income Tax - FINA376
    • Tax grouping - PIS, COFINS, and CSLL - FINA378
    • Manual Posts Payable - FINA080
    • Automatic Posts Payable - FINA090/FINA091