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  • IRRF - Income Tax Withholding Legal Entity or Natural Person

CONTENTS

01. OVERVIEW

This document is a simple form with fields to be filled out in certain registers, to calculate the IRRF and parameters related to this tax. 

02. EXAMPLE 

  • Nature

Calculate IRRF (ED_CALCIRF) = Yes

IRRF Perc. (ED_PERCIRF) = set rate

Bind Nature to Customer/Supplier register

If the supplier is a Natural Person, the System searches the rate of the IRRF table (CFX011) of the configurator.

Note

If the natural person supplier, service provider, is not fit for the progressive table (IRRF Prog = No), the system uses the nature, whether the one bound in its register or the one defined when the invoice enters.
If the nature lacks a defined IRRF rate, the system uses the progressive table.


  • Customer

You can enter the rate in field A1_ALIQIR

Collect IRRF (A1_RECIRRF) = YES

Mode Tax Deduction (A1_ABATIMP) = Calculated by the system


  • Supplier

IRRF Calculation = Regular

IRRF Prog = YES (Natural Person)

IRRF Min.Val. (A2_MINIRF) = 1 – Yes - The System disregards parameter MV_VLRETIR

                                                  2 – No - The System considers this parameter.

Note

For natural person suppliers, service providers, with field IRRF Prog = No, the system uses the rate of the nature, whether the one bound in the supplier register or the one defined in the incoming invoice.
If the nature lacks a defined IRRF rate, the system uses the progressive table.


  • Products

Income Tax (B1_IRRF) = Yes

IRRF Reduction (B1_REDIRRF) - If there is reduction


03. PARAMETERS

MV_1DUPNAT - Field or data to be saved in the nature of document.

MV_MP447 - Define whether the company IRRF will be withheld as laid down by the MP 232. T = Use the M.P.; F = Do Not Use the M.P.               

MV_VENCIRF - Enter whether the IRRF bill will be generated from the date of Issue (E), Expiration (V) or Booking (C).

MV_VCTIRPF - Enter whether the Income Tax bill (Natural Person) will be generated from the date of Issue (E), Expiration (V) or Booking (C).       

MV_VC11196 - Determines whether to calculate the date of taxes IRRF, PIS, COFINS, CSLL in accordance with Statute 11,196.

                 1 = Calculate due dates in accordance with Statute 11,196

                 2 = Default, in accordance with 10,925


MV_IRMP232 - Define whether the company IRRF will be withheld as laid down by the MP 232. 1-Yes / 2-No

MV_ALIQIRF - IRRF rate for bills with withholding. Use percentages in accordance with legal table.

MV_IMPADT - Define the use of IRRF generation in advance payable

MV_NATNDF - Nature of NDF bill generated by IRRF calculation.

MV_PRZIRRF - Number of days for IRRF payment after issue of bill.

MV_VLRETIR - Minimum value for exemption from IRRF withholding.

MV_RATIRRF - Enter whether to apportion the IRRF value by the number of bills payable in a purchase invoice or not.

MV_IRF......... - Nature used for "IRF" Income Tax

MV_IRMP232 - Define whether the company IRRF will be withheld as laid down by the MP 232. Possible Values 1-Yes, 2-No

MV_INSIRF - Enter whether to deduct the INSS value from the IRRF calculation base in Financials. “1” = Deduct the value and the calculation base value from the IRRF. "2" = Do not deduct it  

MV_IRPJ - Natures for manual taxes IRPJ - DCTF

                      .T. = Apportion

                      .F. = Do Not Apportion


MV_RNDIRF... - Enter the IRRF rounding criterion.

MV_AGLIMPJ - Enter the IRRF base checking method

                        1 = Current Branch Only (DEFAULT)

                        2 = All Branches by CNPJ

                        3 = All Branches by CNPJ root (8 digits)


04. ACCRUAL

MV_ACMIRCR - Enter whether to accrue the minimum IRRF tax value - (Accounts Receivable)  

                           1 = Accrue It (Default)

                           2 = Do Not Accrue It          


MV_ACMIRRF - Enter whether to accrue the minimum IRRF tax value - (Accounts Payable)     

                           1 = Accrue It (Default)

                           2 = Do Not Accrue It          


MV_ACMIRPF - Enter whether the accrual of IR-PF values uses the Issue Date or the Due Date of the main bill. 1=Issue Date; 2=Actual Due Date  

MV_ACMIRPF - Enter whether the accrual of IR-PJ values uses the Issue Date or the Due Date of the main bill. 1=Issue Date;2=Actual Due Date;3=Booking Dt