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For purchase of goods integrating the company's fixed assets, if such asset takes part in production or sales of products/economical activity, a record must be generated in Ciap tax record (Control of Fixed Asset ICMS).
Application:
Purchase of looms with tax base reduced by 91.66% (ninety-one point sixty-six percent) in internal and interstate outflows for industry machines, apparatus and equipment.
- TIO Registration:
...
TIO Configuration
...
Field
...
Content
...
Code
...
310
...
TIO Type
...
Inflow
...
Credit ICMS?
...
Yes
...
Credit IPI?
...
Yes
...
Generate Trade Note?
...
Yes
...
Update Inventory?
...
Yes
...
Third Party Possession?
...
No
...
Calculate ICMS?
...
Yes
...
Calculate IPI?
...
Yes
...
ICMS Red. %
...
91.66
...
IPI Red. %
...
00.00
...
ICMS Tax Rec.
...
Others
...
IPI Tax Rec.
...
Taxed
...
Indicate IPI?
...
No
...
IPI in Tax Base?
...
No
...
Calc. ICM Dif.
...
No
...
Mat. Consumption
...
No
...
Ciap Tax Records
...
Yes
...
Update Asset?
...
Yes
2. Registration of inflow documents:
...
Document
...
000011/UNI
...
Date
...
6/1/03
...
Quantity
...
1
...
Goods Value
...
15,000.00
...
Goods Total
...
15,000.00
...
Document Total
...
15,750.00
...
IPI rate
...
5%
...
ICMS Rate
...
18%
...
TIO
...
310
...
IPI Tax Base
...
15,000.00
...
ICMS Tax Base
...
13,749.00
...
IPI Value
...
750.00
...
ICMS Value
...
2,474.82
3. 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
...
000011/UNI
...
15,750.00
...
191
...
1
...
00.00
...
12.00
...
00.00
...
15,000.00
...
5.00
...
750.00
...
...
...
...
...
2
...
1,251.00
...
...
00.00
...
...
...
...
...
...
...
...
3
...
13,749.00
...
...
00.00
...
...
...
Codes:
- Transactions with tax credit.
- Transactions without tax credit-exempt or non-taxed.
- Transactions without tax credit - others.
...
Tip:
Notice that the column Credited Tax (ICMS) is zeroed, even when in the inflow document the entered TIO has the field Credit ICMS = Yes. This is due to the control of Fixed Asset ICMS Credit through the field Ciap Tax Record = Yes.
The ICMS credited is only totally appropriated after 48 or 60 months as of the asset purchase date. Monthly, the company appropriates the reversal value, obtained by multiplying the value of the credit appropriated from the asset inflow by the monthly factor, which can be 1/48 or 1/60 of the relation between the sum of exempt or nontaxable outflows and rendering and the total of outflows and rendering registered with the month.
To check how to appropriate the fixed asset ICMS credit, refer to topic Ciap Maintenance.
See Also
...
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