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Purchase of goods with reduced ICMS tax base for use and consumption or fixed asset. In this example, the company does not have the right to tax credit.
Application
Purchase of goods with reduced ICMS tax base for use and consumption, for example, cotton, gauze roll, surgical tape, cotton swab, etc.
- Registration of TIO used for inflow (purchase) of cotton with ICMS tax base reduced on 90%:
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TIO Configuration
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Field
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Content
...
Code
...
321
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TIO Type
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Inflow
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Credit ICMS?
...
No
...
Credit IPI?
...
No
...
Generate Trade Note?
...
Yes
...
Update Inventory?
...
Yes
...
Third Party Possession?
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No
...
Calculate ICMS?
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Yes
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Calculate IPI?
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No
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ICMS Red. %
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90.00
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IPI Red. %
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00.00
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ICMS Tax Rec.
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Taxed
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IPI Tax Rec.
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Others
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Indicate IPI?
...
No
...
IPI in Tax Base?
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No
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Calc. ICM Dif.
...
No
...
Mat. Consumption
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Yes
2. Registration of inflow document regarding cotton inflow:
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Document
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000007/UNI
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Date
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6/1/03
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Quantity
...
10
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Goods Value
...
100.00
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Goods Total
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1,000.00
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Document Total
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1,000.00
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TIO
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321
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IPI rate
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0
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IPI Tax Base
...
0
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IPI Value
...
0
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ICMS Rate
...
18%
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ICMS Tax Base
...
900.00
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ICMS Value
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162.00
3. Classification of inflow document in Tax Records, see information in the report Inflow Records:
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Inflow Date
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Number
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Accounting Value
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Tax Code
...
Code
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Operation Value Tax Base
(ICMS)
...
Rate
...
Credited Tax
(ICMS)
...
Operation Value Tax Base
(IPI)
...
Rate
...
Credited Tax
(IPI)
...
6/1/03
...
000007/UNI
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1,100.00
...
197
...
1
...
00.00
...
...
00.00
...
00.00
...
...
00.00
...
...
...
...
...
2
...
900.00
...
...
...
...
...
...
...
...
...
...
3
...
100.00
...
...
...
...
...
Codes:
- Transactions with tax credit
- Transactions without tax credit-exempt or non-taxed.
- Transactions without tax credit - others
...
Tip
To issue the reports of Inflow Records and outflow Records, refer to Regime Proc. Dados.
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