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Given the following supplier:

FOR001 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage of each SSN:
SSN 1: 806.190.677-56 - 60% - Name: José da Silva
SSN 2: 704.371.144-49 - 40% - Name: Maria da Silva

Including a bill payable with withholding code 3208 (Rentals and royalties) for BRL 10,000.00 which will retain income tax.

The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:

1) Withholding code 3208

SSN 1: 806.190.677-56 - Name: Jose da Silva

Income: 60% on BRL 10,000.00 = BRL 6,000.00

Rate: 27.5%

Tax: BRL 6,000.00 * 27,5% - Deductions = BRL 780.64

2) Withholding code 3208

SSN 2: 704.371.144-49 - Name: Maria da Silva

Income: 40% on BRL 10,000.00 = BRL 4,000.00

Rate: 22.5%

Tax: BRL 4,000.00 * 22,5% - Deductions = BRL 263.87

In the example above, a TX for BRL 780.64 would be generated for SSN 1, and another TX for BRL 263.87 for SSN 2, totaling BRL 1,044.51.

When generating data for the DIRF, the income of BRL 6,000.00 and withholding of BRL 780.64 must be sent to SSN 1, and the income of BRL 4,000.00 and withholding of 263.87 must be sent to SSN 2.

This scenario presents the same real estate agency, but registered twice with different stores. This may occur when the same owner SSN has two rented properties, one that belongs 100% to it, and another one that is shared with a second SSN which, in this case, will be Maria's.

Given the following supplier:

FOR001 store 01 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage for each SSN:
SSN 1: 806.190.677-56 - 60% - Name: José da Silva
SSN 2: 704.371.144-49 - 40% - Name: Maria da Silva

FOR001 store 00 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage for each SSN:
SSN 1: 806.190.677-56 - 100% - Name: Jose da Silva

Added a payable bill with withholding code 3208 (Rentals and royalties) for BRL 10,000.00 that will withhold the Income tax for supplier FOR001 store 01

The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:

1) Withholding code 3208

SSN 1: 806.190.677-56 - Name: Jose da Silva
Income: 60% on BRL 10,000.00 = BRL 6,000.00
Rate: 27.5%
Tax: BRL 6,000.00 * 27,5% - Deductions = R$ 780.64

2) Withholding code 3208

SSN 2: 704.371.144-49 - Name: Maria da Silva
Income: 40% on BRL 10,000.00 = BRL 4,000.00
Rate: 22.5%
Tax: BRL 4,000.00 * 22,5% - Deductions = R$ 263.87

A TX for BRL 780.64 will be generated for SSN 1, and another TX for BRL 263.87 will be generated for SSN 2, totaling BRL 1,044.51.

Added a payable bill with withholding code 3208 (Rentals and royalties) for BRL 5,000.00 that will withhold the Income tax for supplier FOR001 store 00, noticing that this supplier is only bonded to Jose da Silva's SSN.
The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:

1) Withholding code 3208

SSN 1: 806.190.677-56 - Name: Jose da Silva

Income: 100% on BRL 5,000.00 + BRL 6,000.00 (Revenue from previous bill) = R$ 11,000.00

Rate: 27.5%

Tax: BRL 11,000.00 * 27.5% - Deductions - BRL 780.64 (Tax previously withheld) = R$ 1,375.00

A TX for BRL 1,375.00 will be generated for Jose's SSN