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To calculate Job Tax properly, the following routines must have their data defined as follows:
Description | Content | Notes |
Tax Code | EMP |
|
Description | Job Tax - Law 07/97 |
|
Field in Tax Records | 3 | Job Tax (Law 07/97) is always saved in the fields 3: BASIMP3, ALQIMP3, and VALIMP3. |
Inflow Calculation Formula | M100Emp | You must create a new function to calculate Job Tax (Law 07/97). |
Outflow Calculation Formula | M460Emp | You must create a new function to calculate Job Tax (Law 07/97). |
Fee % | 35 | 35% Standard, since this is the fee usually applied. |
2. In TIO Register:
Description | Content | Notes |
Registering Outflow TIO 503 | ||
Inflow or Outflow Code | 503 | Only a type of outflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 10%. |
Type of TIO | Y | Outflow TIO. |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 513 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Sales - 07/97 (civil construction) |
|
Generate Records? | Y | It generates Tax Records. |
Return TIO | 103 | It binds Return TIO. |
Job Perc. | 10 | Percentage for job calculation in case of civil construction. |
Registering Inflow TIO 103 – Sales Return | ||
Inflow or Outflow Code | 103 | Sales return with calculation basis of 10%. |
Type of TIO | E | Inflow TIO |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 193 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Return - 07/97 (civil construction) |
|
Generate Records? | Y | It generates Tax Records. |
Registering Outflow TIO 504 | ||
Inflow or Outflow Code | 504 | Only a type of outflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 15%. |
Type of TIO | Y | Outflow TIO. |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 514 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Sales - 07/97 (other services) |
|
Generate Records? | Y | It generates Tax Records. |
Return TIO | 104 | It binds Return TIO. |
Job Perc. | 15 | Percentage for job calculation in case of other services. |
Registering Inflow TIO 104 – Sales Return | ||
Inflow or Outflow Code | 104 | Sales return with calculation basis of 15%. |
Type of TIO | E | Inflow TIO |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 194 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Return - 07/97 (other services) |
|
Generate Records? | Y | It generates Tax Records. |
Description | Content | Important Notes |
Registering Inflow TIO 105 | ||
Inflow or Outflow Code | 105 | Only a type of inflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 10%. |
Type of TIO | E | Inflow TIO |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 105 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Purchase - 07/97 (civil construction) |
|
Generate Records? | Y | It generates Tax Records. |
Return TIO | 505 | It binds Return TIO. |
Job Perc. | 10 | Percentage for job calculation in case of civil construction. |
Registering Outflow TIO 505 – Purchase Return | ||
Inflow or Outflow Code | 505 | Purchase return with calculation basis of 10%. |
Type of TIO | Y | Outflow TIO. |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 505 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Return - 07/97 (civil construction) |
|
Generate Records? | Y | It generates Tax Records. |
Registering Inflow TIO 106 | ||
Inflow or Outflow Code | 106 | Only a type of inflow is created, which calculates Job Tax (Law 07/97) with calculation basis fee of 15%. |
Type of TIO | E | Inflow TIO |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 106 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Purchase - 07/97 (other services) |
|
Generate Records? | Y | It generates Tax Records. |
Return TIO | 506 | It binds Return TIO. |
Job Perc. | 15 | Percentage for job calculation in case of other services. |
Registering Outflow TIO 506 – Purchase Return | ||
Inflow or Outflow Code | 506 | Purchase return with calculation basis of 15%. |
Type of TIO | Y | Inflow TIO |
Generate Trade Note | Y | TIO that generates trade note. |
Update Stock | Y | TIO that updates stock. |
Operation Tax Code | 506 | It is not used for Angola. However, due to the system structure, you must register this information. |
Standard Text | Return - 07/97 (other services) |
|
Generate Records? | Y | It generates Tax Records. |
3. Again in Variable Taxes:
Description | Content | Notes | |
Registering bindings of TIO 503 | |||
TIO Code | 503 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 504 | |||
TIO Code | 504 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 505 | |||
TIO Code | 505 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 505 | |||
TIO Code | 505 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 506 | |||
TIO Code | 506 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 103 | |||
TIO Code | 103 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 104 | |||
TIO Code | 104 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
Registering bindings of TIO 105 | |||
TIO Code | 105 | Indicate which TIO the binding refers to | |
Calculation Sequence | 01 |
| |
Code of the tax to be calculated | EMP |
| |
Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. | |
Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. | |
Sum in Cost | 1 | Tax must compose goods cost. | |
Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. | |
| Registering bindings of TIO 106 | ||
| TIO Code | 106 | Indicate which TIO the binding refers to |
| Calculation Sequence | 01 |
|
| Code of the tax to be calculated | EMP |
|
| Sum in Trade Note | 3 | Value of Job Tax (Law 07/97) is not added to the trade note total because it is withheld by the purchaser of goods/service. |
| Sum in Invoice Total | 3 | Value of Job Tax (Law 07/97) is not added to the document total because it is withheld by the purchaser of goods/service. |
| Sum in Cost | 1 | Tax must compose goods cost. |
| Which tax is levied in calculation | Do not enter it. | Job Tax (Law 07/97) does not have any tax added to its calculation basis at this moment. |
Important: Creating information in the table SFF (tax exceptions) is not necessary. As default, tax rate is always the one entered in the product or in the table SFB. |
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How does Job Tax (Law 07/97) have to be calculated in the document?
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When an invoicing or inflow is made, Job Tax (Law 07/97 - EMP) must be calculated by the system according to the binding SFBxSF4xSFC. The rule for calculation is:
Calculation Method
Job Tax (Law 07/97) = Calculation Basis * Fee
WhereIn which:
Calculation Basis = Total Value Received from Provision of Services * Percentage of Type of Service Provided
Fee = Tax Rate
Example for a provision of services that are not of civil construction:
Calculation Basis = Total Value of Provision of Services * Percentage
Calculation Basis = 166,318.00 * 15% (other services)
Tax Value = Calculation Basis * Fee
Tax Value = 24,947.70 * 35%
Tax Value = 8,731.70
Note: Values shown were not rounded. Check below the rounding standard for Angola.