While calculating IR, the minimum withholding value in the parameter MV_VLRETIR can be checked.
For that, the content filled out in the field Min. IR Value (Minimum IR Value, in Supplier Register) is checked. If 1 (Yes) is entered, the system ignores the parameter and if 2 (No) is entered, the minimum amount entered in parameter MV_VLRETIR is considered while withholding tax.
This procedure intends to meet the Normative Instruction, SRF No. 480, dated December 15, 2004: paragraph 6 Any amount lesser than R$ 10.00 (10 Reais) is exempted from withholding, except in the hypothesis of electronic DARF made through SIAFI. |
See Also
- For further information, refer to the Supplier Register topic.
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