SIMPNAC - Open Bills Report Simples Nacional Cash Method

INDEX

01. OVERVIEW

The Open Bills Report Simples Nacional Cash Method, described in CGSN Resolution No. 140, subsection III, Art. 77 and Model Annex IX Registration of amounts receivable, is mandatory for companies that are framed in the Simples Nacional and that calculate using the cash method.

More information on the link:

 {+}http://normas.receita.fazenda.gov.br/sijut2consulta/link.action?visao=compilado&idAto=92278#1893250+

The report must contain the records of the amounts receivable based on the model in Annex IX, which shall contain at least the following information concerning each provision of service or operation with goods on credit: (Complementary Statute No. 123/2006, art. 2nd, item I and paragraph 6; art. 18, paragraph 3; art. 26, paragraph 4º)

I - number and date of issuance of each tax document;

II - the value of the operation or provision;

III - the quantity and value of each installment, and the respective due dates;

IV - date of receipt and amount received;

V - balance receivable; and

VI - Credits considered no longer collectable.

 
Consideration of accrual and cash methods:
 

What is the Accrual Method?

In the Accruals Accounting, the event is registered on the date when it occurred. Accounting defines Accruals Accounting as registering the document on the date of the taxable event, i.e., on the document date, regardless of when it is going to be paid or received. In the accrual method, gross revenue is based on the value of the billing of invoices. Thus, the calculation is easy and objective.

What is the Cash Method?

Cash accounting is the opposite: The documents are registered on the payment or receipt date. In the cash method, gross revenue is based on the bookkeeping of the cash record or the "cash" and "banks" accounts of General Ledger. It is also not difficult, but requires updating the bookkeeping, conciliating with bank statements, controls of discounts of duplicates, returned checks, and re-presented checks, among others.

Difference between accruals x cash method
Therefore, the main difference between the accruals and the cash method is that, in the first, we use the date that the purchase or sale happened, and, in the second, we consider the date on which the money effectively entered or left the company's cash register.

Closing Remarks

As already mentioned in this report, the records of the amounts receivable by the company, relating to each provision of service or operation with goods on credit must be added, highlighting to the tax authority what can still become a basis for calculation in future evaluations, since the cash method of the Simples Nacional takes into account the values actually received in the period, regardless of the issuance of the tax document, for the calculation.

More information on the link:

{+}http://www.crcba.org.br/boletim/edicoes/2032.htm+

02.  DEPLOYMENT PROCEDURE

Important

For this deployment, it will be necessary to process the UPDDISTR compatibilizer with the attached dictionary differential.
For more information about UPDDISTR, see[ Dictionary and Database Updater - UPDDISTR|http://tdn.totvs.com/pages/viewpage.action?pageId=181965468]
The file with the differential data dictionary compatible with versions 11.80, 12.1.17, 12.1.23 is available through the link: https://suporte.totvs.com/portal/p/10098/download#detail/739772

03. USAGE PROCEDURE

The parameter MV_DTMREG must be filled with the date on which the company began to calculate Simples using the Cash Method. If empty, all open bills will be considered.
If it does not exist, it should be created with the attributes below:

In this parameter, enter the date on which the change from accruals to cash method happened. Once this configuration is made, the invoices of documents issued before the date entered and calculated by the accruals method will not be brought to the report, so the income already taxed in the issuance period by the accruals method is not considered again for the cash method. If more than one change exists, the parameter should always contain the date of the last change.

To select the report, enter the Tax Management Module (SIGAFIS) and, in the Menu, access Miscellaneous/Calculations/New Simples Nacional, Routine(FISA153), in the TreeView select Cash Method Report

On the Parameters screen, a single question exists: Select Branch: 1-Yes or 2-No.

If option 1-Yes is selected, the Branch Selection screen appears; if 2-No is selected, the system issues the current branch report.

Remember that this report only brings the open bills on the date it is being issued, i.e., the current position of the company's bills on the current date.

04. CHANGE IN DATA DICTIONARIES

SX1 - Questions