To perform an invoicing or issue an inbound document, the System must calculate the ICA using the linking with pre-registered data of Variable Tax (SFB Tables), Outflow and Inflow Types (SF4 Tables), and in the Linking TES x Taxes (SFC Table), following the calculation rule:
Calculation Procedure |
Calculation Basis = Amount of Goods/Services – Discounts. Complementary Values, such as freight, insurance and expenses must not compose the calculation base. Tariff by Thousand = Tariff informed in the SFB or SFF table. ICA = Calculation Base * Tariff by Thousand / 1000 Example: Sold Goods: 100,000.00. Freight: 100.00. Insurance (no part of calculation basis): 100.00. Expenses: 100.00. Calculation Basis: 100,000.00. Tariff by Thousand: 4.14 ICA Value: 100,000.00*4.14/1,000 ICA Value:414.00. Total of Invoice and Title: 1,300.00. The ICA amount is only calculated on document, it is not added or subtracted from its total. |
Note that tariff is by thousand. Thus, in the calculation process, the percentage found must be divided by 1000 before calculation. |
Observe how the rate for invoices is reached:
In outbound invoices
The invoice issuer activity is identified through the parameter MV_CIIU.
The rate considered is always according to the Variable Taxes table, defined as standard rate for operation of taxpayer activity.
The calculation method of ICA - Industry and Trade Tax, in the routines Inbound Invoice, Billing and Outbound Document Generation, enables you to use rates per city according to the City Code field.
For exceptions (for example, services provided of an activity different from the official one), the table Ganancias/Cooperative Fund must be checked.
To check if operation is an activity different of that of taxpayer standard, check if field Uniform Inter. Ind. Code (in Outflow and Inflow Types) is filled out. If yes, search in the CNN table (press F3) the CIIU entered in TES to place the table Ganancias/Cooperative Fund using grouping code.
If reference is found, its rate can be used. Otherwise, the rate from the Variable Tax table remains.
In inbound invoices
The activity is entered in the Supplier File, using field Uniform Inter. Ind. Code.
The rate considered is always the one found in table Ganancias/Cooperative Fund. In this case, the CIIU informed in the field Uniform Inter. Ind. Code must be searched in the CCN Table.
Thus, it is possible identify the Grouping Code.
Check if TES used does not have an activity code. If yes, the CCN table is placed by TES code to check grouping.
If reference is found, its rate can be used. Otherwise, the rate from the Variable Tax table remains.
In Invoices, the tax amount and invoice totals must have the decimals calculated by the System. Only on complementary obligations (magnetic files and tax paid to the government) the decimals should be rounded and removed from monetary amounts. The entry of a Outbound Document (through Sales Order or through Manual Invoice) or Inbound Document with configurations for ICA calculation and withholding. The document amount must be displayed in the footnote. |
ICA Withholding Calculation
After ICA calculation, the ICA withholding must be performed, which corresponds to a percentage on the operation amount (not on IVA, if any). The ICA withholding tariff is also defined by the CIIU activity area.
The System considers the linking with pre-registered data of Variable Tax s (SFB Tables), Outflow and Inflow Types (SF4 Tables), and in the Linking TES x Taxes (SFC Table), following the calculation rule:
Calculation Procedure |
Calculation Basis = Amount of Goods/Services – Discounts (complementary values, such as freight, insurance and expenses must not compose the calculation base). Tariff by Thousand = Tariff informed in SFB or SFF table. ICA withholding = Calculation Base * Tariff by Thousand / 1000 Example: Sold Goods 100,000.00. Freight 100.00. Insurance 100.00. Expenses 100.00. Calculation Basis 100,000.00. Tariff by Thousand 4.14 ICA Withheld amount : 100,000.00 * 4.14 / 1000 ICA Withheld amount : 414.00. Invoice Total: 1,300.00. Trade Note Total (when installment is made only once): 12,100.00. The ICA Withheld amount is only calculated in the document, and subtracted from the first installment of generated bill. |
Regarding payment terms, when the invoice installments are more than one, the tax must be deducted from the first installment. If tax corresponds to an amount superior to the installment, there is a residual deducted from the next installment.
When the purchase is made in Simplified Regimen, the System checks tables Variable Taxes and TES x Taxes Linking . The tax amount is not deducted from the installments.
See Also
Note: