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- The system considers the IRRF Table.
When the Supplier is a Legal Entity:
- Checks the Class Register through information from the fields Calculate IRRF and IRRF Perc.;
- Parameter MV_ALIQIRF.
IRRF is calculated according to the Progressive Table for Legal Entity Supplier in case of freelance business agents that only mediate business done by third parties. To make the calculation, you must associate a Supplier (legal entity and with the field IRRF Sch. filled out with Yes) while adding a bill of accounts payable. |
Same treatments to natural person and legal entity:
The system also uses the following parameters for calculating IRRF in Accounts Payable:
- MV_VENCIRF - Indicates if the IR bill will be generated based on issue, maturity or accounting date.
- MV_VLRETIR - Specifies the minimum amount for exemption from withholding IRRF. In this case, the bill with amount lower than this parameter is not generated and IR is zero.
- MV_VCTIRPF - Generates IRPF per date, when considering a bill payable being the supplier a legal entity.
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By entering E in the parameter content, the bill referring to the IRRF is generated as off the bill issue date. By entering V it is generated as of the bill due date. By entering C, it is generated as of the accounting date of the bill (application below).
If the parameter MV_VCTIRPF is not created, the same treatment to generate the IRRF tax is maintained, according to the parameter MV_VENCIRF, both for natural person as for legal entity. |
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Practical Application 1 - Supplier Natural Person
Suppose that while adding a bill payable to a supplier who is a Natural Person, the percentage of 3% in the IRRF Table and using a class that calculates IRRF with the percentage of 8% are defined. While adding the bill amount of R$ 1,000.00, the system automatically fills in the field IRRF with the amount of R$ 30.00 (considering the IRRF table instead of the Class File).
Check that the system deducts the IRRF amount from the original bill amount. Using the example above, when the amount of 1,000.00 for the bill is entered, the system converts it to 970.00 (after deducting 30.00 pertaining to IRRF). When the bill is added, the system generates a TX type bill payable with the amount of IRRF calculated for the Federal Government. |
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Practical Application 2 - Supplier Legal Entity
When a rate of 3% in the parameter MV_ALIQIRF and a class that calculates IRRF with 8% are defined, while adding a bill for $ 1,000.00, the system fills the field "IRRF" with the amount R$ 80.00 (relating to the class file).
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Practical Application 3 - IRRF withholding while generating bills payable using the parameter MV_VCTIRPF
Via the issue - E
Data of the main bill R$ 7,300.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 2,700.00 | Value of the main amount R$ 2,700.00 |
Bill issue date - 9/1/06 | |
Bill due date - 10/12/06 | Bill due date 10/10/06 |
By Due date - V
Data of the main bill R$ 7,300.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 2,700.00 | Value of the main amount R$ 2,700.00 |
Bill issue date - 9/1/06 | |
Bill due date - 10/12/06 | Bill due date 10/10/06 |
By Accounting - C
Data of the main bill R$ 7,300.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 2,700.00 | Value of the main amount R$ 2,700.00 |
Bill issue date - 9/1/06 | |
Bill due date - 10/12/06 | Bill due date 10/10/06 |
Accounting date - 9/1/06 |
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Practical Application 4 - IRRF withholding while generating bills payable using the parameters MV_VENCIRF and MV_MP447, according to Provisional Measure 447/2008
The due dates of the taxes bills generated (IRRF and INSS) are calculated until the twentieth day of the following month.
Tax | Parameter Configuration | Issue of original bill | Original Bill Maturity | Due Date Actual Original Bill | Due Date |
IRRF | Issue (MV_VENCIRF) | 21/11/08 | 20/12/08 | 22/12/08 | 19/12/08 |
IRRF | Due date (MV_VENCIRF) | 21/11/08 | 20/12/08 | 22/12/08 | 20/01/09 |
Another item to observe is that the parameter MV_MP447 is only considered for the calculation of due date for IRRF and INSS , if the bill was issued/overdue as of 11/1/08. In the example, both issue and due date are considered in this parameter. |
Different treatment in IRRF tax generation, pursuant to article 34 Law 10,833, parameter MV_VENCCRC.
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To meet this requirement it is necessary to configure the parameter MV_VENCCRC as described below.
Parameter | MV_VENCCRC |
Type | C |
Description | Indicates the IRRF withholding codes that will have the same treatment as PIS, COFINS and CSLL bills as to maturity. |
Default Content | 6147#6175#6188#8739#8767#6190 |
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Practical Application 1 - IRRF withholding while generating bills payable using the parameter MV_VENCCRC
Data of the main bill R$ 9,850.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 150.00 | Value of the main amount R$ 150.00 |
Bill issue date - 9/1/06 | |
Bill due date - 9/19/06 | Bill due date - 10/13/06 |
If the parameter MV_VENCCRC is not created, the same treatment to generate the IRRF tax is maintained, which was established by the parameter MV_VENCIRF, that meets the disposition in article 70, Law 11.196, dated November 21, 2005. According to the example and to the parameter MV_VENCIRF the IRRF bill due date is 10/10/06. |
Different treatment in IRRF tax generation, pursuant to article 70 Law 11,196, dated November 21, 2006.
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a. Until the 3rd (third) business day of the ten following days, for the generator facts incurred in the 1st and 2nd ten-day period:
Data of the main bill R$ 9,850.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 150.00 | Value of the main amount R$ 150.00 |
Bill issue date - 9/1/06 | |
Bill due date - 12/13/06 | Bill due date 12/13/06 |
b. Until the 1st (first) ten days of January, 2007, for the generator facts incurred in the 3rd (third) ten-day period.
Data of the main bill R$ 9,850.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 150.00 | Value of the main amount R$ 150.00 |
Bill issue date - 12/22/06 | |
Bill due date - 1/10/07 | Bill due date 1/10/07 |
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Example 2 - In December 2007, payments are effected
a. Until the 3rd (third) business day of the 2nd (second) ten-day period, for the generator factors incurred in the 1st (first) ten-day period.
Data of the main bill R$ 9,850.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 150.00 | Value of the main amount R$ 150.00 |
Bill issue date - 12/1/07 | |
Bill due date - 12/26/07 | Bill due date 12/26/07 |
b. Until the 1st (first) ten days of January, 2008, for the generator facts incurred in the 2nd (second) and 3rd (third) ten-day period.
Data of the main bill R$ 9,850.00 ( R$ 10,000.00) | Data of the bill "TX" from generated IRRF |
IRRF - R$ 150.00 | Value of the main amount R$ 150.00 |
Bill issue date - 12/12/07 | |
Bill due date - 1/10/08 | Bill due date 1/10/08 |
Treatment for IR calculation and retention, for legal entities, pursuant to article 724, item II from RIR, approved by Decree nr 3,000/99
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This way, if in the month there is more than one payment or yield credit to the same legal entity, tax is calculated on each factor and if it does not reach the minimum amount of R$ 10.00 there is exemption of withholding tax, even if the tax in the month, on the sum of these yields, overcomes this amount.
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Practical Application
Invoice nr 100 | R$550.00 |
Invoice nr 120 | R$650.00 |
Total to pay on 09/10/06. | R$1,200.00 |
IRRF to be withheld (R$ 1,200.00 x 1.5%) | R$ 18.00 |
Net amount to pay supplier (with IR retention) | R$ 1,182.00 |
Treatment for natural people IRRF calculation in the issue of bills in accounts payable, considering the number of dependents
This treatment aims at generating bills in accounts payable, excluding from the natural person IRRF calculation, the value per dependent, established by the Revenue Service.
Parameter | MV_TMSVDEP |
Type | Numeric |
Description | Value per dependent |
Default Content | R$ (*) |
(*)The default content of the parameter MV_TMSVDEP must be the prevailing value per dependent, pursuant to information available by the Revenue Service at: http://www.receita.fazenda.gov.br. |
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