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This routine enables the calculation of ICMS - Tax Replacement in purchase transactions made by Wholesale and Retail taxpayers from the state of Ceará, according to the Decree 29,560/2008 from Ceará. Note:
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To whom it is applicable
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Wholesale and Retail taxpayers from the state of Ceará - according to the Decree 29,560/2008
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Objective
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Calculation of ICMS - Tax Replacement in purchase transactions made by Wholesale and Retail taxpayers from the state of Ceará.
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Jurisdiction
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State – Ceará
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Delivery term:
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None
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Application provided by tax authorities (Fisco)
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None.
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Version of the application compatible with Microsiga Protheus®
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None.
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Legislation adopted
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Decree 29,560/2008 Ceará
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Where to find
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LEGISLATION
Art.1 Establishments under tax replacement system and involved in the economic activities mentioned in Annex I (Wholesale Trade) and Annex II (Retail Trade) of this Decree are responsible for withholding the Value-Added Tax on Sales and Services (ICMS) in subsequent operations until the end consumer, upon goods inflow in this State or in the taxpayer's establishment.
Art. 2 The tax to be withheld in the art. 1 is equivalent to the net tax burden resulting from the application of percentages mentioned in Annex III of this Decree. This tax is on the value of tax document concerning goods inflow, including values of IPI, freight and cartage, insurance, and other charges transferred to the recipient.
- 2 In inflows of goods of establishments under Simples Nacional, the percentages mentioned in Annex III of this Decree are added to the following percentages, according to the product origin.
I - 5% (five percent) in internal operations;
II - 7% (seven percent) when the product comes from the South and Southeast, except the state of Espírito Santo;
III - 12% (twelve percent) when the product comes from the North, Northeast, Central West, and state of Espírito Santo.
Art. 6 The tax system of this Decree does not apply operations:
III - under specific Tax Replacement System, which follow the applicable law, as provided in item 8 of this article;
ANNEX I, MENTIONED IN ART.1 OF THE DECREE NO. 29,560, FROM NOVEMBER 27, 2008
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Item and Code
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CNAE Description
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I 4623108
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Wholesale trade of agricultural raw materials with associated break-bulk and packing activity.
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II 4623199
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Wholesale trade of agricultural raw materials not previously specified.
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III 4632001
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Wholesale trade of improved cereals and legumes.
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IV 4637107
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Wholesale trade of chocolate, candies, and similar products.
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V 4639701
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Wholesale trade of general food products.
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VI 4639702
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Wholesale trade of general food products with associated break-bulk and packing activity.
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VII 4646002
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Wholesale trade of personal hygiene products.
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VIII 4647801
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Wholesale trade of office supplies and stationery items.
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IX 4649408
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Wholesale trade of hygiene and household cleaning products.
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X 4635499
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Wholesale trade of beverages not previously specified.
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XI 4637102
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Wholesale trade of sugar.
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XII 4637199
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Wholesale trade specialized in other food products not previously specified.
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XIII 4644301
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Wholesale trade of human drugs and medication.
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XIV 4632003
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Wholesale trade of improved cereals and legumes.
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XV 4691500
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Wholesale trade of general goods, with emphasis on food products.
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XVI 4693100
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Wholesale trade of general goods, with no emphasis on food products or agricultural inputs.
ANNEX II, MENTIONED IN ART.1 OF THE DECREE NO. 29,560, FROM NOVEMBER 27, 2008
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Item and Code
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CNAE Description
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I 4711301
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Retail trade of general goods, with emphasis on food products - hypermarkets.
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II 4711302
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Retail trade of general goods, with emphasis on food products - supermarkets.
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III 4712100
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Retail trade of general goods, with emphasis on food products - mini markets, grocery stores, and warehouses.
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IV 4721103
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Retail trade of dairy products and cold cuts.
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V 4721104
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Retail trade of candies and similar products.
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VI 4729699
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Retail trade of general food products or specialized in food products not previously specified.
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VII 4761003
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Retail trade of stationery items.
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VIII 4789005
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Retail trade of sanitizing products.
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IX 4771701
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Retail trade of pharmaceutical products with no compounding.
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X 4771702
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Retail trade of pharmaceutical products with compounding.
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XI 4771703
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Retail trade of homeopathic pharmaceuticals.
ANNEX III
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TAXPAYER
RECIPIENT
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GOODS
(internal tax burden)
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From the state
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Northern, Northeastern, Central Western Regions, and Espírito Santo
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Southern and Southeastern Region, except Espírito Santo
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WHOLESALER
(Annex I)
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7% - Basic Food Basket
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2,70%
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4,70%
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6.80%
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12% - Basic Food Basket
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4.60%
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8.10%
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11.60%
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17%
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6.50%
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11.50%
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16.50%
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25% - (wine, cider, and strong alcoholic drinks, except rum)
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7.26%
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25.85%
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33.00%
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RETAILER
(Annex II)
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7% - Basic Food Basket
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1.05%
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3.46%
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5.52%
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12% - Basic Food Basket
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1.80%
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5.93%
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9.46%
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17%
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2.60%
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8.40%
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13.40%
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25% - (wine, cider, and strong alcoholic drinks, except rum)
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7.26%
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25.85%
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33.00%
For that, the following resource is available:
- Ret. ST option in TIO register to activate the Calculation of ICMS - Tax Replacement of purchase transactions made by Wholesale and Retail Taxpayers from the state of Ceará - according to the Decree 29,560/2008
Procedures of Use
In Configurator module, enter CNAE code of the company that uses the system, in Companies/Company Creation/Registration Data option, in the Complements tab. Enter the company CNAE code in the CNAE Code field.
1. In Purchases module, Updates/Registers/Types of Inflow and Outflow option (MATA080), register an inflow TIO by filling out the Whol/Ret ST field with YES in the Taxes tab. To activate the calculation of ICMS - Tax Replacement with the Decree 29560/2008 from Ceará, configure the other ICMS fields as needed.
2. Click Ok to confirm it.
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Important:
The Calculation of ICMS - Tax Replacement often uses the ICMS Solidário in Inflow field of product register. Concerning the new calculation presented in this newsletter for purchase transactions of wholesalers and retailers from the state of Ceará, even if the Whol/Ret ST field is configured with YES in the TIO, the product used cannot have any margin entered in this field. If a margin is entered, the default calculation for ICMS-ST is made.
3. In supplier register, in Other tab, indicate whether the supplier is under Simples Nacional through the Simp.Nac.Taxp. field. If yes, the rate used in calculation is added to the rate of ANNEX III of the decree 29560/2008, according to the supplier's origin state and the type of acquired product, which may vary between 5% for the state of Ceará, 12% for Northern, Northeastern, Central Western states, and Espírito Santo, and 7% for Southern and Southeastern states, except the state of Espírito Santo.
4. Add an inflow document by using the TIO registered and check calculations through the Taxes tab of the inflow document.
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Important:
According to the decree, calculation is only available for purchase transactions.
Use Cases - Examples
First Example
A) A supplier from São Paulo purchases a product with ICMS internal rate of 7%
Amount: 10 parts
Unit Value = R$100.00
Total = R$1,000.00
Own ICMS: (BC) 1,000.00 * 7% = 70.00
ICMS- ST: ICMS- ST: (BC) (1,000.00 * 6,80% ) = 68.00 (ICMS-ST) (according to the table from ANNEX III of the Decree)
If the supplier is under Simples Nacional, 7% is added to the rate of ANEXO III
ICMS- ST: (BC) (1.000,00 * 13.80% ) = 138,00 (ICMS-ST)
Second Example
B) A supplier from Goiás purchases a product with ICMS internal rate of 25%
Amount: 10 parts
Unit Value = R$100.00
Total = R$1,000.00
Own ICMS: (BC) 1,000.00 * 12% = 120.00
ICMS- ST: (BC) (1.000,00 * 25.85%) = 258,50 (ICMS-ST) (according to Table of the ATTACHMENT III of the Decree)
If the supplier is under Simples Nacional, 12% is added to the rate of ANEXO III
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