DIRF for public agencies or mixed companies - FINA403

The Financials module Generate Pub. Ag. DIRF routine (FINA403) can be replaced by Generate data for DIRF (FINA401) if the company is a public agency or mixed company.

  Tables Involved

• SE5 - Bank Transactions
• SRL - DIRF/Income Report
• SR4 - DIRF/Income Report Items

Additional Definitions
To implement the sending of DIRF to public agencies and mixed companies, the Generate Pub. Ag. DIRF routine (FINA403) was created to send the data when the payment of the bill is made. 

The data from the payment of bills for legal entities and natural persons are considered. And, only in the case of INSS – NP, the bill generation.

Mandatory withholding of PCC (for legal entities) and/or Income Tax (for a natural person or legal entity), if any, must be in the posting. For this, the parameter MV_BX10925 must be set with the content 1 and the field Calc. Inc. Tax (A2_CALCIRF) = 2.

If there are partial postings, the amounts must be sent when withholding each payment made.

The data for sending the DIRF is stored in tables SRL and SR4. The field Dirf Gen. Dt. (E2_DTDIRF) is also filled in table SE2.

If the bill has more than one withholding tax sent in the DIRF, in the log report, the taxable income will be displayed only in the withholding code that was recorded in the memo record. Example:
  

Example 1

Create a bill on 10/01/2013 with a legal entity withholding PCC at a rate of 4.65% in the amount of BRL 10,000.00.

Post the bill on 11/1/2013.

Generate the file for the DIRF.

Values sent to DIRF in the 11/2013 period:

Income = BRL 10,000.00

PCC = BRL 465.00

Example 2

Create a bill on 10/01/2013 with a legal entity withholding PCC at a rate of 4.65% in the amount of BRL 20,000.00.

Partially post the bill in the amount of BRL 12,000.00 on 11/1/2013.

Post the rest of the bill on 12/1/2013.

Generate the file for the DIRF.

Values sent to DIRF in the 11/2013 period:

Income = BRL 12,000.00

PCC = BRL 558.00

Values sent to DIRF in the 12/2013 period:

Income = BRL 8,000.00

PCC = BRL 372.00

Example 3

Create a bill on 10/01/2013 with a natural person who withholds income tax and INSS in the amount of BRL 10,000.00.

Post the bill on 11/1/2013.

Generate the file for the DIRF.

Values sent to DIRF in the 10/2013 period:

INSS = BRL 318.17

Values sent to DIRF in the 11/2013 period:

Income = BRL 10,000.00

IR = BRL 1,959.42