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The Calculate IRRF field defines whether there will be IRRF (Withheld Income Tax) calculation for the routines that use the registered classes, while the IRRF Perc. field defines the tax percentage to be applied.
When including bills receivable and this field is indicated as Yes, the concerning IRRF amount is calculated on bill value, according to the percentage defined in IRRF Perc. field.
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Important:
The MV_ALIQIRF is used to comprise the IRRF calculation, since it defines the tax rate. However, the system considers the percentage indicated in the IRRF Perc. field first. If this field is not set, the system considers the parameter percentage.
Example 1 - Application of the Calculate IRRF field in Accounts Receivable:
Whereas the Calculate IRRF field is set as Yes and the IRRF Perc. field has been set at a rate of 3%, when registering a bill receivable in the value of R$ 1,000.00, the system calculates IRRF of the bill as R$ 30.00.
Note that the system generates a bill receivable type IR- with deduction characteristics, not changing its original value. The system generates the IRF class to classify this tax.
Example 2 - Application of the Calculate IRRF field in Accounts Payable:
For bills payable, the system uses the Calculate IRRF and IRRF Perc. fields only when the supplier is a legal entity, because when it is an individual, the system uses the IRRF Table.
Assuming that the supplier is a legal entity, that the Calculate IRRF field is set as Yes and that the percentage applied the IRRF Perc. field is 3%, when adding a bill payable of R$ 1,000.00, the system calculates the amount of the IRRF on the bill as R$ 30.00.
Practical Application
For financial control, when the IRRF percentage information is included in the class, client and parameter registers (Configurator environment), the system adopts the following priority during tax calculation to obtain the IRRF percentage:
1. Classes Register
2. Clients Register
3. MV_ALIQIRF parameter
Considering data specified below, check the IRRF amount calculated.
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Classes Register
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Class
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Calculate IRRF
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IRRF Perc.
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001 - Labor Services
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Yes
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10%
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002 - Transportation Services
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Yes
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0 %
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Clients Register
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Client
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IRRF Rate
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000001 - General Service Provider
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5%
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000002 - RC Logística Ltda.
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0 %
With the content of the MV_ALIQIRF set as 15, check the following bills:
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Withheld Income Tax Calculation
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Bills Receivable
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Class
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Client
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Calculated Amount
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% IRRF
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000001
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001
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000001
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100
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10% (Classes Register)
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000002
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002
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000001
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500
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(Clients Register)
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000003
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003
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000002
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100
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(Parameters
Register MV_ALIQIRF)
When adding three bills, all of the in the amount of R$ 1,000.00, the IRRF values are:
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