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For this, the following parameters must be observed:
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2 = Actual due date (Expected Payment Date).
3 = Accounting Date
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2 = Actual due date (Expected Payment Date).
3 = Accounting Date
Important: The system also uses the parameter MV_VLRETIR for calculating IRRF in Accounts Payable: |
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Considering the bills below, applying the progressive tax table:
Bill 1 | R$ 1000.00 |
Issue | 15/06/06 |
Withheld IR | 0 |
In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.
Bill 2 | R$ 2000.00 |
Issue | 15/06/06 |
Withheld IR | 322.42 |
In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PF progressive table, generates tax withholding.
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Considering the bills below, applying the progressive tax table:
Bill 1 | R$ 1000.00 |
Actual Due Date | 15/07/06 |
Withheld IR | 0 |
In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.
Bill 2 | R$ 2000.00 |
Actual Due Date | 28/07/06 |
Withheld IR | 322.42 |
In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.
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Considering the bills below, applying the progressive tax table:
Bill 1 | R$ 1,000.00 |
Issue | 15/06/06 |
Accounting Date | 18/06/06 |
Withheld IR | 0 |
In this situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.
Bill 2 | R$ 2000.00 |
Issue | 13/06/06 |
Accounting Date | 18/06/06 |
Withheld IR | 322.42 |
In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.
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Considering the bills below, with a 1.5% IRRF rate, we have:
Bill 1 | R$ 500.00 |
Issue | 15/06/06 |
Withheld IR | 0 |
In this situation, the minimum value for withholding was not reached (R$ 10.00).
Bill 2 | R$ 200.00 |
Issue | 15/06/06 |
Withheld IR | 10.50 |
In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PJ percentage, generates tax withholding.
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Considering the bills below, with a 1.5% IRRF rate, we have:
Bill 1 | R$ 500.00 |
Actual Due Date | 17/07/06 |
Withheld IR | 0 |
In this situation, the minimum value for withholding was not reached (R$ 10.00).
Bill 2 | R$ 200.00 |
Actual Due Date | 17/07/06 |
Withheld IR | 0 |
In this situation, the minimum value for withholding was not reached (R$ 10.00).
Bill 3 | R$ 300.00 |
Actual Due Date | 17/07/06 |
Withheld IR | 15.00 |
In this situation, summing up the value of the bills with the same maturity date, reached the minimum withholding value (R$ 10.00) and calculation base is R$ 1,000.00 (bill 1 + bill 2 + bill 3), since tax was pending in both first bills.
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Considering the bills below, with a 1.5% IRRF rate, we have:
Bill 1 | R$ 600.00 |
Issue | 17/06/06 |
Accounting Date | 20/06/06 |
Withheld IR | 0 |
In this situation, the minimum value for withholding was not reached (R$ 10.00).
Bill 2 | R$ 800.00 |
Issue | 15/06/06 |
Accounting Date | 20/06/06 |
Withheld IR | 21.00 |
In this situation, there was withholding, since the value accrued (bill 1+ bill 2 (bills with the same accounting date), applying the rate, we have the withheld tax.
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See Also