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  • FEEF - Fiscal Balance State Fund

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CONTENTS

  1. Overview
  2. Setup Procedure
  3. EXAMPLE OF USE
  4. ICMS Calculation


01. OVERVIEW

The Fiscal Balance State Fund aims to keep the balance of social security and government finances. The companies that receive, or that will receive, State tax incentives the legislation of which is in effect, will have to return and allocate 10% of the benefit to FEEF, applying such percentage on the amount of the difference between the calculated tax value with and without the use of the benefit or tax incentive.

The operations covered by Resolution 13/2019 RJ will have distinct calculations in the composition of the FEEF base. The calculation will be increased of "/(1- ( ICMS Tax Rate))", as instructed by the Industry Consulting available in the link Industry Consulting Instructions – PSCONSEG-1250 – FEEF/FOT and Incidence in Operations with Suframa. To meet this calculation, you must use the parameter MV_DESONRJ.

02. CONFIGURATION PROCEDURES


Parameters

In the Configurator (SIGACFG), access Environments/Registers/Parameters (CFGX017). Configure the following parameters:


Items/Folders

Description

Variable Name

MV_FEEFRJ

Type

Character

Cont. in Port.


Description

Nature of Bill of FEEF-RJ.

Items/Folders

Description

Variable Name

MV_DESONRJ

Type

Character

Description

Enter States that use ICMS exemption calculation following SEFAZ RJ 13/2019 Resolution model. Enter acronyms separated by "/".  

Default Value

RJ

If you enter more than one State, the acronyms must be separated by "/". Example: RJ/PR

...

SF4 - Type of Inflow and Outflow

Table

SF4

Field

F4_ALQFEEF

Type

Numeric

Size

5

Decimal

2

Format

@E 99.99

Title 

Aliq.FEEF.RJ

Description 

FEEF-RJ Rate

Context

Real

Ownership

Edit

Help 

Enter the FEEF-RJ rate.

Example of completion: 10.00


Table

SF4

Field

F4_FEEF

Type

Character

Size

1

Decimal


Format

@!

Title 

FEEF Calc.?

Description 

Calculate FEEF?

Context

Real

Ownership

Edit

Help 

Define whether to calculate FEEF or not.

Options

1=Yes

2=No


To enter a rate, you can use the TIO register or the routine FISA080 - State x State:

CFC - State x State

Table

CFC

Field

CFC_ALFEEF

Type

Numeric

Size

5

Decimal

2

Format

@E 99.99

Title 

Rate FEEF

Description 

FEEF Rate

Context

Real

Ownership

Edit

Help 

Enter the FEEF rate.

Example of completion: 10.00

...

SD1 - INCOMING INVOICE ITEMS 

Field

D1_BASFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Validation

Positivo() .And. MaFisRef("IT_BASFEEF","MT100",M->D1_BASFEEF)

Title 

Bas.FEEF.RJ

Description 

FEEF-RJ Base

Context

Real

Ownership

Edit

Help 

FEEF-RJ. Base

Field

D1_ALQFEEF

Type

Numeric

Size

5

Decimal

2

Format

@E 99.99

Validation

Positivo() .And. MaFisRef("IT_ALQFEEF","MT100",M->D1_ALQFEEF)

Title 

Aliq.FEEF.RJ

Description 

FEEF-RJ Rate

Context

Real

Ownership

Edit

Help 

FEEF-RJ Rate

Field

D1_VALFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Title 

Val.FEEF.RJ

Description 

FEEF-RJ Value

Context

Real

Ownership

Edit

Help 

Value of FEEF-RJ


SD2 - OUTGOING INVOICE ITEMS 

Field

D2_BASFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Validation

Positivo() .And. MaFisRef("IT_BASFEEF","MT100",M->D2_BASFEEF)

Title 

Bas.FEEF.RJ

Description 

FEEF-RJ Base

Context

Real

Property

Edit

Help 

FEEF-RJ. Base

Field

D2_ALQFEEF

Type

Numeric

Size

5

Decimal

2

Format

@E 99.99

Validation

Positivo() .And. MaFisRef("IT_ALQFEEF","MT100",M->D2_ALQFEEF)

Title 

Aliq.FEEF.RJ

Description 

FEEF-RJ Rate

Context

Real

Property

Edit

Help 

FEEF-RJ Rate

Field

D2_VALFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Title 

Val.FEEF.RJ

Description 

FEEF-RJ Value

Validation

Positivo() .And. MaFisRef("IT_VALFEEF","MT100",M->D2_VALFEEF)

Context

Real

Property

Edit

Help 

Value of FEEF-RJ


SFT - TAX RECORDS BY INVOICE ITEM   


Field

FT_BASFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Validation

Positivo() .And. MaFisRef("IT_BASFEEF","MT100",M->FT_BASFEEF)

Title 

Bas.FEEF.RJ

Description 

FEEF-RJ Base

Context

Real

Property

Edit

Help 

FEEF-RJ. Base

Field

FT_ALQFEEF

Type

Numeric

Size

5

Decimal

2

Format

@E 99.99

Validation

Positivo() .And. MaFisRef("IT_ALQFEEF","MT100",M->FT_ALQFEEF)

Title 

Aliq.FEEF.RJ

Description 

FEEF-RJ Rate

Context

Real

Property

Edit

Help 

FEEF-RJ Rate

Field

FT_VALFEEF

Type

Numeric

Size

14

Decimal

2

Format

@E 99,999,999,999.99

Title 

Val.FEEF.RJ

Description 

FEEF-RJ Value

Validation

Positivo() .And. MaFisRef("IT_VALFEEF","MT100",M->FT_VALFEEF)

Context

Real

Property

Edit

Help 

Value of FEEF-RJ



03. EXAMPLES OF USE

See below some examples of how the composition of the base values and FEEF value, shown in the Incoming Invoice or Outgoing Invoice, occurs:


A) Parameter MV_DESONRJ either blank or with a State different from the MV_ESTADO of the branch logged, follows this calculation formula:

Base FEEF/FOT = Calculation Base of Exempt ICMS + Value Difference between the Total ICMS and the Taxed ICMS of the document + Value Difference between Total ICMS-ST and ICMS-ST Withheld in the document + Deferral Value + Deemed Credit Base + Difal ICMS Base

Value FEEF/FOT = FEEF Value on Exempt ICMS + FEEF Value on the ICMS difference of Document + FEEF Value on the ICMS-ST difference of Document + FEEF Value on Deferral + FEEF Value on Deemed Credit + FEEF Value on Difal


      • Exemption

ICMS Base = BRL 300.00

ICMS Rate = 20%

ICMS Value = 60.00


FEEF Rate = 10%

Base FEEF/FOT = 300.00 

Value FEEF/FOT = 6.00

 

      • ICMS Reduction

Reduction Percentage entered in registration of TIO/Tax Exception = 60%

ICMS Base = BRL 120.00

ICMS Rate = 20%

ICMS Value = 24.00

Exempt ICMS = 80.00


To compose the Value difference between Total ICMS and Taxed ICMS of document:

Calculation Base Value (as if there is no reduction) * (1 - (ICMS Rate of Operation * (1 - Reduction Percentage (check below for composition of this value))))/(1 - ICMS Rate of Operation) - Calculation Base Value (as if there was no reduction)
200.00 * (1- (0.20 *(1 - 0.40)))/ (1-0.20)) - 200.00
200.00 * (1- (0.20 *0.60))/ (0.80)) - 200.00
200.00 * (1- (0.12))/ (0.80)) - 200.00
(200.00 * 0.88/0.80) - 200.00
220.00 - 200.00
Value difference between Total ICMS and Taxed ICMS of document: 20.00

To compose the Reduction Percentage, the following calculation is performed:

(1 - (Reduction entered in Registration of TIO or Tax Exception/100))

FEEF Rate = 10%

Base FEEF/FOT = 100.00

Value FEEF/FOT = 3.60


      • Total Deferral

Reduction deferral percentage entered in TIO: 100%
ICMS Base = 1,000.00
Deferred ICMS Value = 200.00

FEEF Rate = 10%
Base FEEF/FOT = 200.00
Value FEEF/FOT = 20.00


      • Deemed Credit

Deemed Credit Percentage entered in TIO: 10%

ICMS Base = 1,000.00

ICMS Value = 200.00


FEEF Rate = 10%

Base FEEF/FOT = 100.00

Value FEEF/FOT = 10.00


A) Parameter MV_DESONRJ set with a State equal to the MV_ESTADO of the branch logged, follows this calculation formula:

Base FEEF/FOT = ((Calculation Base of Exempt ICMS + Value Difference between the Total ICMS and the Taxed ICMS of the document + Value Difference between Total ICMS-ST and ICMS-ST Withheld in the document + Deferral Value + Deemed Credit Base + Difal ICMS Base) / (1-(ICMS Rate / 100)) )

Value FEEF/FOT = ((FEEF Value on Exempt ICMS + FEEF Value on the ICMS difference of Document + FEEF Value on the ICMS-ST difference of Document + FEEF Value on Deferral + FEEF Value on Deemed Credit + FEEF Value on Difal) / (1- (ICMS Rate / 100)) )


      • Exemption

ICMS Base = BRL 300.00

ICMS Rate = 20%

ICMS Value = 60.00


FEEF Rate = 10%

Base FEEF/FOT = 375.00 

Value FEEF/FOT = 7.50


      • ICMS Reduction

Reduction Percentage entered in registration of TIO/Tax Exception = 60%

ICMS Base = BRL 120.00

ICMS Rate = 20%

ICMS Value = 24.00

Exempt ICMS = 80.00


FEEF Rate = 10%

Base FEEF/FOT = 125.00

Value FEEF/FOT = 4.50


      • Total Deferral

Reduction deferral percentage entered in TIO: 100%
ICMS Base = 1,000.00
Deferred ICMS Value = 200.00

FEEF Rate = 10%
Base FEEF/FOT = 250.00
Value FEEF/FOT = 25.00


      • Deemed Credit

Deemed Credit Percentage entered in TIO: 10%

ICMS Base = 1,000.00

ICMS Value = 200.00


FEEF Rate = 10%

Base FEEF/FOT = 125.00

Value FEEF/FOT = 12.50


04. ICMS CALCULATION

After the values are generated in the tax document, they are loaded for ICMS Calculation, generating in tab "Complementary Information" and line 064 - FEEF:

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