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Purchase of goods for manufacturing with reduced ICMS base. In this case, the company has the right to tax credit.
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Purchase of agricultural inputs with tax base reduced on 60% (sixty percent) for interstate outflows.
Examples:
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I - insecticide, fungicides, ant poison, herbicides, parasiticide, bactericides, miticide, nematicides, rodenticides, etc.
II - nitric acid, sulfuric acid, phosphoric acid, phosphate rock or sulfur from a extracting place, etc.
1. Registration of TIO used for inflow (purchase) of nitric acid with ICMS tax base reduced on 60%:
TIO Configuration | |
Field | Content |
Code | 330 |
TIO Type | Inflow |
Credit ICMS? | Yes |
Credit IPI? | No |
Generate Trade Note? | Yes |
Update Inventory? | Yes |
Third Party Possession? | No |
Calculate ICMS? | Yes |
Calculate IPI? | No |
ICMS Red. % | 60.00 |
IPI Red. % | 00.00 |
ICMS Tax Rec. | Exempt |
IPI Tax Rec. | Taxed |
Indicate IPI? | No |
IPI in Tax Base? | No |
Calc. ICM Dif. | No |
Mat. Consumption | No |
2. Registration of inflow documents:
Document | 000008/UNI |
Date | 6/1/03 |
Quantity | 1000 |
Goods Value | R$ 50.00 |
Goods Total | R$ 50,000.00 |
Document Total | R$ 50,000.00 |
TIO | 330 |
IPI rate | 0% |
IPI Tax Base | 0 |
IPI Value | 0 |
ICMS rate | 12% |
ICMS Tax Base | R$ 30,000.00 |
ICMS Value | R$ 3,600.00 |
3.
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Classification of inflow document in Tax Records, see information in the report Inflow Records:
Inflow Date | Number | Accounting Value | Tax Code | Code | Operation Value Tax Base (ICMS) | Rate | Credited Tax (ICMS) | Operation Value Tax Base (IPI) | Rate | Credited Tax (IPI) |
6/1/03 | 000008/UNI | 50,000.00 | 191 | 1 | 30,000.00 | 12.00 | 3,600.00 | 00.00 |
| 0.00 |
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| 2 | 20,000.00 |
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| 3 | 00.00 |
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Codes:
- Transactions without tax credit
- Transactions without tax credit-exempt or non-taxed.
- Transactions without tax credit - others
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