ANTICMST- Total Tax Anticipation of ICMS-ST

• 01. OVERVIEW
• 02. EXAMPLE OF CONFIGURATION
• 03. EXAMPLE OF USE
  • Parameters
  • TIO File
  • Procedure:
  • Example
• 04. ANTICIPATION IN INTERNAL ACQUISITIONS
  • Fields
  • Procedures of Use
    • Example of Use
• OTHER DOCUMENTATION

01. OVERVIEW

The calculation of the anticipation of ICMS due regarding goods subject to the tax substitution system in the interstate acquisition made by wholesale/retail trader to contemplate the calculation of anticipation of ICMS/ST collected separately.

02. SETUP PROCEDURE

In the Configurator module, option Environment/Files/Parameters (CFGX017), observe/create the following parameters: 

After registration of the fields above, 

1. Go to Updates/Files/Formulas (CFGX019), and, in the Formula field, add a formula that points to one
2. Register a GNRE – National Payment Form (Table SF6) with the amount paid in advance, and this form will be used by the formula in the included RDMAKE
3. Register an Inflow TIO related to the formula previously registered, not forgetting to set the ICMS field, referring to the ICMS anticipation, toYES:
4. Add an incoming document with this TIO associated, i.e., the document will contain the anticipation value.
5. Check the Data System report (MATR930), in which the information included in the RDMAKE is added to the Notes column.

RDMAKE Example: Image Removed

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03. USAGE PROCEDURE

Parameters

TIO Registration

ICMS ST Cred. - 4=Tax Repl.

Solid. Note (F4_OBSSOL) = Yes

ICMS Anticip. (F4_ANTICMS) = YES

ST.Ret/Wholes. (F4_ATACVAR) = Yes Yes

Procedure

1. In the Tax Records module (SIGAFIS), access Updates/TES Registration (MATA080), configure the Ret/Wholes. Est field (F4_VARATAC) with the options 1=Retailer or 2=Wholesaler.
2.  Enter the ICMS Anticipation field (F4_ANTICMS) for wholesale establishment, including distributor.
3. For the value of the total tax anticipation (ICMS-ST) to be presented correctly in the ICMS-ST calculation, set the field Solidário in the Note (F4_OBSSOL) to YES.
4. Set the parameter (MV_MESANTI) to F.
5. In the Tax Records Module (SIGAFIS), access Updates/Incoming Document (MATA103).
6.  Register the Incoming Document with the previously registered TIO. After completing the requested information, you can generate the report in the Data Proc. System routine (MATR930).
7.  In Tax Records (SIGAFIS), access Miscellaneous/ Calculations/ICMS Calculation. For the State of Minas Gerais (MV_ESTADO = MG), the value of the ICMS anticipation is demonstrated in the Additional Information tab on row 046 ICMS/ST collected at the time of entry
8.  Still in Tax Records (SIGAFIS), access Reports/ Calculations. ICMS Official Tax Records. For the State of Minas Gerais (MV_ESTADO = MG), the value of the ICMS anticipation is demonstrated in the Collected ICMS/ST Notes at the moment when goods enter the State.

Example

Calculation Basis of Item = 1,000.00 ICMS_ST Value = 121.00

Product's Internal Rate = 18%

ICMS Inter-State Rate = 12%

Anticipation Value = (Item Calculation Basis * Product's Internal Rate/100) – (Item calculation basis * ICMS Inter-state Rate/100)

Anticipated Value = (1,000.00 * 0.18) – (1,000.00 * 0.12)

Anticipated Value = 60.00

ICMS/ST value = (ICMS ST value) – ICMS/ST value anticipation = 121.00 – 60.00

ICMS/ST Value = 61.00

The Anticipated Value must be generated in the ICMS-calculation column as below:

002.12 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

The ICMS/ST value should be generated in the ST-calculation column as below:

002.99 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

The above operation is performed for each item of the tax document, so if an invoice has an item as a Wholesaler and another as a Retailer, for each one, the respective rule will be applied.

002.99 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

The above operation is performed for each item of the tax document, so if an invoice has an item as a Wholesaler and another as a Retailer, for each one, the respective rule will be applied.

For the other states, if the Wholes/Ret Sta field (F4_VARATAC) is filled with the Wholesaler option, below is the bookkeeping in the calculation record of the local ICMS and ICMS ST:

Local ICMS:

002.12 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

ICMS ST:

002.99 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

If the Wholes/Ret Sta field (F4_VARATAC) is filled with the Retailer option, below is the bookkeeping in the ICMS ST calculation record:

002.99 – Anticipated Payment – RICMS Item 277.

007.99 – Anticipated Collection - RICMS item 426-A.

04. ANTICIPATION IN INTERNAL ACQUISITIONS

Procedure for the use of ICMS tax anticipation in internal acquisitions

Fields

Usage Procedures

To comply with Decree No. 47,154, of February 26, 2019 that amended the ICMS Regulation (Decree No. 44,650/2017), two ways were made available to inform the anticipation percentage.

The system will deal first with the tax exception (MATA540) in the field "F7_ALQANT (ICMS Ant Rt)"; it no value is found, it will check the State x State File (FISA080), in the "CFC_ALQANT (ICMS Rt)" field.

Note:
The value of the ICMS anticipation calculation basis is the accounting value, i.e. the total value of the invoice due to the following factors:

Legislation of anticipation of ICMS for Pernambuco

https://www.sefaz.pe.gov.br/Publicacoes/Novo%20regulamento%20ICMS/Informativos%20a%20partir%20de%2001.10.2017/ANTECIPA%C3%87%C3%83O%20TRIBUT%C3%81RIA%20%20NAS%20AQUISI%C3%87%C3%95ES%20INTERNAS%20-%20HIPERMERCADO%2C%20SUPERMERCADO%2C%20%20MINIMERCADO%2C%20MERCEARIA%20E%20ARMAZ%C3%89M.pdf

ICMS-AT– Enter the value of the ICMS regarding the tax anticipation, calculated as provided for in article 360-E of Decree No. 44,650/2017.

https://www.sefaz.pe.gov.br/Legislacao/Tributaria/Documents/Legislacao/44650/Texto/Dec44650_2017.htm#art360A

Article 360-D. The basis for calculating the anticipated tax corresponds to the value obtained pursuant to point "a" of item II of article 29 of Statute No. 15,730 of 2016. (Dec. 47,154/2019-Effects as from March 1, 2019)

Art. 360-E. The calculation of the anticipated tax is made by applying on the respective calculation basis the percentage corresponding to 2.5% (two comma five percent). (Dec. 47,154/2019-Effects as from March 1, 2019)

https://www.sefaz.pe.gov.br/Legislacao/Tributaria/Documents/Legislacao/Leis_Tributarias/2016/Lei15730_2016.htm#art29

Art. 29.The basis for calculating the advance tax provided for in art. 28 is: (Statute no. 15,954/2016 – Effects from April 1, 2017)

II -When the tax is collected by the taxpayers themselves, at the discretion of the Tax Authorities, by decree of the Executive Branch: (Statute no.15,954/2016 – effects from April 1, 2017)

(a) the value of the operation contained in the respective tax document;

Example of Use:

To set up the anticipation rate, we have two options:

a. State x State routine in the Tax Records module in Updates > Sped > State x State (FISA080).
Link if you have any questions using the State x State routine: {+}https://tdn.totvs.com/x/uIYtCw+^{Image Removed}

Remember that this is for internal operations, i.e. the source and target States should be the same; in our case of Pernambuco, configure PE in the two CFC_UFORIG and CFC_UFDEST fields.

In the ICMS tab, fill in the ICMS Ant. Rt.: Image Removed

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b. Routine Tax Exceptions in the Tax Records module in Updates > Files > Tax Exceptions (MATA540).

Link if you have any questions when using the Tax Exceptions routine: {+}https://tdn.totvs.com/x/t3MPE+^{Image RemovedImage Added}

Enter the state of the tax exception, in our case Pernambuco, field F7_EST = PE.

Fill in the ICMS Ant. Rt: Image Removed

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When you use tax exception, do not forget to link the tax group to the product's file in the field B1_GRTRIB (Trib Group).

2. Register the reflection reflex code in the Tax Records module in Updates > Sped > Reflection Reflex Code (FISA072).

Link if you have any questions when using the reflection reflex code routine and importing the calculation codes:   {+}https://tdn.totvs.com/x/uI6UD+^{Image RemovedImage Added}

Image Removed Image Added

3. Configuration of TIO in the Tax Records module in Updates > File > Types of Inflow and Outflow (MATA080).

a. Change the ICMS Anticipation Field in the tab Others > field F4_ANTICMS = 1 - Yes.

b. Binding TIO X Calculation Entry, link the calculation code according to your need.

After all the settings, we continue with the example:

Purchase of goods in an internal operation with 10% IPI:

Product value = BRL 1,000.00

IPI Value = BRL 100.00

Total Invoice Value = BRL 1,100.00

Value of ICMS rate of 18% = BRL 180.00

Anticipation of ICMS = ( Total Invoice Value * Anticipation Rate)/100

(1100.00 * 2.5)/100 = BRL 27.5

This value will be recorded in the FT_VALANTI and F3_VALANTI fields.

If the TIO is configured as mentioned in step 3, a credit in the value of BRL 27.50 will be generated in the Calculation Entries tab with the entry code linked to the TIO, and the calculation basis must contain the total invoice value (accounting value) of BRL 1,000.00.

The amount will be loaded for the calculation of ICMS (MATA953), Tax SPED (SPEDFISCAL), and SEF II (SEFII), if you have any questions when using these routines, consult the links in the related subjects.

05. OTHER DOCUMENTS

ICMS Calculation - MATA953 - Tax Management - P12

Segment Consulting Guidance - TVBZRE - Tax Anticipation of Tax - Entry of Goods from Another State - SP