DFESTCRED - Credit Reversal Calculation for Federal District ICMS

CONTENTS

01. OVERVIEW

The Credit Reversal routine in the ICMS Calculation (MATA953) routine complies with Line 5 of Article 60 of Statute 18,955 RICMS-DF.

02. EXAMPLE

Configurator

In the Configurator (SIGACFG), access Environments/Registers/Parameters. Configure the following parameter(s):

       Still in the Configurator (SIGACFG) module, access Environments/Registers/Parameters and note the contents of the parameters:

• MV_RASTRO - Determine the use of Traceability of Production Batches, selecting option S.                        
• MV_ESTADO - Indicate the state acronym of the System user, for purposes of ICMS calculation, which must be DF.

Tax Records

In module Tax Records (SIGAFIS), access Updates / Register / Types of Inflow and Outflow (MATA080), enter a TIO with the following configuration:

In folder Adm/Fin/Cost, in field Stock Upd. (F4_ESTOQUE), select the option Yes;

• In folder Taxes, the field ICMS Red.% (F4_BASEICM), with the reduction percentage of the ICMS calculation base;
• In folder Taxes, the field ICMS Tax L. (F4_FLICM), enter option I = Exempt or O = Others.

1. In the Products Register, in folder Registers, note the contents of field Trace (B1_Rastro) and set the product traceability to L = Batch or S = Sub-batch
2. In the Supplier Register, register any supplier.
3. In the Customer Register, register a customer with field State (A1_EST) set to option DF.
4. In the Purchases (SIGACOM) module, access Updates / Transactions / Incoming Documents (MATA103), add an Incoming Invoice by filling out the batch of the Item of the Incoming Invoice, view the invoice and check the batch and sub-batch number.
5. In module Billing (SIGAFAT), access Updates / Billing / Outgoing Documents (MATA460), add an Outgoing Invoice, filling it out with the same Batch and Sub-batch number as the Incoming Invoice.
6. In module Tax Records (SIGAFIS), access Updates / Miscellanea / ICMS Calculation (MATA953), fill out the routine parameters as instructed below:

Calculation Month?

Enter the Month in which the calculation will be performed.

Calculation Year?

Enter the Year in which the calculation will be performed.

Selected Records?

Enter the number of the record to be used in the calculation.

Calculation?

Select the type of period for the calculation.

Period?

Choose the calculation period.

Prev. Period File?

Enter the name of the file with the ICMS calculation of the previous period related to the current calculation.

Bill Currency?

Enter the code of currency type.

Generate Bill?

Select Yes to generate the bill, otherwise select option No.

Display Accounting Entry?

Select Yes to display accounting entries, otherwise select option No.

Consider Branches?

Select Yes to consider company branches when generating the file, otherwise select option No.

From Branch?

Enter the start branch code for file generation.

To Branch?

Enter the end branch code for file generation.

Print Payment Form?

Select Yes if Administrative Rule CAT17 applies to file generation, otherwise select option No.

Generate Credit Stimulus?

This question enables Generation of Credit Stimulus-Manaus in ICMS Calculation.

Print ST Credit?

Enter the value of assistance credit in column 'By Inflows/Acquisitions with tax credit'. Option 3: Only credits by sales return will be considered.

Consolidation of same State?

Compliance with Art. 121 of ANNEX 5 of RICMS/SC. It determines that every transport service provider must present accessory obligations in consolidated form by headquarters, and this consolidation must encompass only companies residing in the same state as the consolidating organization.

Generate Complem. ICMS Bill?

Generate bill for complementary ICMS. Enter Yes to generate the bill or No to not generate it.

Print Summary Map?

In the obligation of bookkeeping of the book according to the Summary Map. This question is only valid if parameter MV_LJLVFIS is set to 2.

Select Branches?

Select the desired branches. If NO, only the current branch

Check the parameters and confirm them.

In folder ICMS Calculation, the value of credit reversal is displayed, calculated as follows:

 (Value of unitary calculation base of incoming invoice * inflow rate) * (quantity of outgoing invoice / 100) * reduction percentage of outflow ICMS base.

Example of calculation:

• Incoming invoice with calculation base equal to BRL 12,500.00, rate equal to 7% and product quantity 250.
• Outgoing invoice, with reduction of 16.67, quantity equal to 10.

03. TABLES

• SA1 – Customers Register
• SA2 – Suppliers Register
• SB1 – Generic Product Description
• SF4 – Types of Inflow/Outflow
• SF2 – Outgoing Invoices
• SF1 – Incoming Invoices
• SF3 – Tax Records
• SFT – Item of Tax Records

04. FUNCTIONS INVOLVED

• MATA910 - Manual Incoming Invoice
• MATA920 – Manual Outgoing Invoice
• MATA080 – Types of Inflow/Outflow
• MATA460 – Outgoing Document
• MATA103 – Incoming Document
• MATA953 – ICMS Calculation