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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.

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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;

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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.

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Fill in the ICMS Ant. Rt:

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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).

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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