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The System evaluates the tax rate definitions to calculate PIS/COFINS, according to the following filling out priorities:
For Withholding:
- Product Register - percentages established in fields COFINS Percentage and PIS Percentage;
- Register of Financial Classes - percentages defined in the financial nature;
- Parameters - percentages defined by the parameters MV_TXPIS and MV_TXCOFIN.
For calculation of CSLL, configurations are considered according to the following priorities: - Product Register - percentages defined by field CSLL Percentage;
- Register of Financial Natures - percentages defined for the financial nature.
If percentages referring to CSLL are zeroed in the Financial Nature register and in the Product register as well, the CSLL will not be calculated.
For PIS/COFINS calculation:
- Product Register - percentages established in fields COFINS Percentage and PIS Percentage;
- Parameters - percentages defined by the parameters MV_TXPIS and MV_TXCOFIN.
Example of configuration of COFINS calculation:
Parameters:
...
Parameter
...
Description
...
MV_TXPIS
...
Rate for PIS withholding/calculation.
...
MV_TXCOFIN
...
Rate for COFINS withholding/calculation.
...
MV_VRETCOF
...
Minimum value for COFINS withholding.
...
MV_VRETPIS
...
Minimum value for PIS withholding.
...
MV_VRETCSL
...
Minimum value for CSLL withholding.
...
MV_DEDBPIS
...
Duties to be considered to define PIS calculation base. Content may be:
I = ICMS only - only when there is ICMS credit. ICMS value is deducted to define PIS calculation base;
P = IPI only - only when there is no IPI credit. IPI value is summed to define PIS calculation base;
S = Both - treatment is performed for both ICMS and IPI, according to previous contents;
N = None - PIS calculation base is the invoice total, where:
Goods Value + Freight + Insurances + Additional Expenses - Discounts - Reduction (if any).
...
MV_DEDBCOF
...
Taxes to be considered to define COFINS calculation base. This parameter must be configured just as parameter MV_DEDBPIS.
...
MV_TPALPIS
...
Source of PIS rate for the withholding:
1 = nature register only;
2 = product register, or nature register, or parameter MV_TXPIS (default content); the first percentage informed is considered, following this priority sequence.
...
MV_TPALCOF
...
How the COFINS rate for the withholding is obtained:
1 = nature register only;
2 = product register, or nature register, or parameter MV_TXCOFIN (default content); the first percentage informed is considered, following this priority sequence.
Product Register
Enter the percentages for COFINS, PIS or CSLL, according to the operation in the invoice, and whether the product calculates tax withholding.
Fields: B1_PCOFINS, B1_PPIS, B1_PCSLL, B1_PIS, B1_COFINS and B1_CSLL (respectively, COFINS Percentage, PIS Percentage, CSLL Percentage, Calculate PIS, Calculate COFINS and Calculate CSLL).
TIO Register
For PIS/COFINS credit/debit purposes, configure fields Calculate PIS/COFINS and Credit PIS/COFINS.
For the correct calculation of inflow cost, inform whether the tax must be credited or debited in field Cred. PIS/COF. The field Upd. Stock must be configured as Yes.
Nature Register
Inform withholding/calculation of duties (PIS, COFINS and CSLL) in Financials module.
Fields: ED_CALCCOF, ED_CALCPIS, ED_CALCCSL, ED_PERCCOF, ED_PERCPIS and ED_PERCCSL (respectively, Calculate COFINS, Calculate PIS, Calculate CSLL, COFINS Percentage, PIS Percentage and CSLL Percentage).
The financial nature must be informed in the customer register. For the supplier, the financial nature can be informed in the supplier register or when entering the inbound document.
Supplier Register
In this register, you define who must withhold taxes in the invoice inflow.
Fields: A2_RECPIS, A2_RECCOFI and A2_RECCSLL (respectively, Pay PIS, Pay COFINS and Pay CSLL).
Example:
If these fields are set to Yes, it means that the supplier paid all duties. Therefore, taxes will not generate bills in Financials module. In this case, configurations of financial nature and product are not considered.
If these fields are configured as No, it means that the company must pay the duties. Therefore, in Financials module, bills of TX type are generated based on configuration in product and classes registers (for duty withholding) and in TIO register (for PIS/COFINS calculation), according to the number of installments defined in the payment term.
Customer Register
Considering registers of financial class, product and TIO, three fields of the customer register define whether PIS, COFINS and CSLL are calculated in the outflow invoice.
Fields: A1_RECPIS, A1_RECCOFI and A1_RECCSLL (Calculate PIS, Calculate COFINS and Calculate CSLL).
These fields can be filled out with:
- Yes - rebate bills are generated (CF-, CS- and PI-) in favor of the customer, referring to amounts of each one of the duties, indicating that the customer will pay them.
- No - rebate bills are not generated, indicating that the customer will not pay duties.
Configurations related to PIS, COFINS and CSLL calculation, in Customer and Supplier registers, are used to calculate the withholding of such duties (not affecting their calculations).
Inbound Invoice
Once you enter the inbound invoice, amounts of PIS, COFINS and CSLL can be viewed in folder Taxes. In this folder, Code, Description, Tax Calculation Base, Rate and Amount are available, where:
...
Code
...
Referring to
...
PIS
...
PIS Withholding
...
COF
...
COFINS Withholding
...
PS2
...
PIS Calculation
...
CF2
...
COFINS Calculation
...
CSLL
This information is displayed only if fields D1_VALIMP4, D1_BASIMP4 and D1_ALQIMP4 were created.
...
CSLL Withholding
Despite of PIS, COFINS and CSLL calculation be already implemented, withholding of these bills were not made by the System. The withholding is performed upon creation of the fields mentioned in this document and upon the update of Microsiga Protheus repository.
Taxes are withheld in inbound document and manual creation of a bill payable, depending on tax calculation parameters:
Bills Payable
When creating a bill payable, calculation and withholding occur when the financial nature indicates calculation of taxes, and when the supplier is not paying them.
Inbound Document
In inbound document, tax is calculated through TIO and product, as described in the example. Tax is also withheld when the financial class indicates the tax calculation and the supplier is not paying it.
Note that the difference is in the calculation, not in tax withholding.
Tax Calculation in Financials Module
The Tax Calculation, in Financials module, calculates PIS, COFINS and CSLL amounts and generates tax bills when values withheld in the period are smaller than minimum values calculated. The routine calculates IRRF, PIS, COFINS and CSLL.
To calculate minimum amounts to be paid referring to PIS, COFINS and CSLL, when they are withheld together (withholding code 5952), taxes are summed and then divided by the simple average of values entered in parameters MV_VRETPIS, MV_VRETCOF and MV_VRETCSLL, according to MP (Provisional Measure) 135.
When the withholding code 5952 is applied for taxes, they are generated separately (a bill for PIS, another one for COFINS and another one for CSLL). In this case, they must have the same withholding code and they are grouped when DIRF is generated or DARF is printed.
Example:
When creating a DP, the amount of PIS is smaller than the minimum calculation, therefore, the bill for PIS is not generated.
However, in the calculation period applied to this routine, if PIS withholding amounts are larger than the withholding minimum, the bill for PIS is generated.
Due Dates of PIS, COFINS and CSLL Bills in Accounts Receivable
Due dates of PIS, COFINS and CSLL bills, which are generated in Accounts Receivable as rebate bills (CS-, CF- and PI-), are the same as due dates of the main bill.
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