Procedure for Calculation of PIS/COFINS/CSLL and Respective Withholdings (Billing - SIGAFAT)

To calculate PIS/COFINS/CSLL, the system evaluates the definition of the tax rates according to the following priority:

For Withholdings:

MV_TPALPIS - indicates how to obtain the PIS rate for withholding:

From the Nature File only;

From the Products File, or Nature File, or parameter MV_TXCOFIN (default content).

The system will consider the first percentage that has been filled in, in this priority sequence.

MV_TPALCOF - indicates how to obtain the COFINS rate for withholding:

From the Nature Register only;

Or from the Products Register, or Nature Register, or parameter MV_TXCOFIN (default content).

The system will consider the first percentage that has been filled in, in this priority sequence.

To calculate CSLL, the system evaluates the configurations according to the following priority

Products Register - percentages defined by the field CSLL Percentage.

Financial Nature Register - percentages defined for the financial class..

If the percentage related to CSLL are zeroed, in these two registers, the System does not calculate the CSLL.

To calculate PIS/COFINS

Products Register - Percentages defined in the fields COFINS Percentage and PIS Percentage.

Parameters - Percentages defined by the parameters MV_TXPIS and MV_TXCOFIN.

See an example for configuring the calculation of COFINS/PIS/CSLL

Parameters:

• MV_TXPIS
• MV_TXCOFIN
• MV_VRETCOF
• MV_VRETPIS
• MV_VRETCSL
• MV_RTIPFIN
• MV_DEDBPIS
• MV_DEDBCOF
• MV_TPALPIS
• MV_TPALCOF

Fields

Product Register

Enter the COFINS, PIS or CSLL percentages, according to the operation to be performed in the invoice, and whether the product will calculate the taxes for withholding.

Fields:

B1_PCOFINS - COFINS Percentage;

B1_PPIS -PIS Percentage;

B1_PCSLL - CSLL Percentage;

B1_PIS - Calculates PIS;

B1_PCOFINS - Calculates COFINS;

B1_CSLL - Calculates CSLL.

TIO Register

For PIS/COFINS credit/debit purposes, configure these fields:

Fields:

Calculates PIS/COFINS - F4_PISCOF;

Credits PIS/COFINS - F4_PISCRED;

For proper calculation of inflow cost, configure these fields:

Cred. PIS/COF - F4_PISCRED, enter whether tax is credited or debited and

Upd. Inventory - F4_ESTOQUE with Yes.

Nature Register

Enter the tax withholding/calculation (PIS, COFINS and CSLL) in the Financial module.

Fields:  

ED_CALCCOF - Calculates;

ED_CALCCSL - Calculates CSLL;

ED_PERCCOF - COFINS Percentage;

ED_PERCPIS - PIS Percentage;

ED_PERCCSL-  CSLL Percentage.

You must enter the financial nature in the Customer Register. For the supplier, you can enter the financial nature in the Supplier Register or when typing the Inbound Document.

Supplier Register

Define the tax withholder in the inflow of the invoice.

Fields:

A2_RECPIS - Withholds PIS;

A2_RECCOFI - Withholds Cofins;

A2_RECCSLL -Withholds CSLL.

Example:

If these fields are configured as Yes, it means that the supplier has paid the taxes, thus, no tax bills will be generated in the Financial environment.

In this case, the System does not verify the configurations of the product and financial nature.

If these fields are configured as No, it means that the company must pay the taxes, thus, in the Financial environment,TX type bills will be generated based on theProducts Register configuration and Natures (for withholding of taxes) and in the TIO Register (for calculation of PIS/COFINS), observing the number of installments defined by the payment term.

Customer Register

Definition of three fields for calculations of PIS, COFINS and CSLL of the outbound invoice considering the financial , product and TIO nature register.

Fields:

A1_RECPIS - Calculates PIS;

A1_RECCOFI - Calculates Cofins;

A1_RECCSLL - Calculates CSLL.

These fields can be filled in as follows:

Yes - deduction bills relating to the values of each tax will be generated (CF-, CS- and PI-) for the customer stating that the customer will pay them.

No - no deduction bill will be generated, stating that the customer will not pay the taxes.

The configurations about calculation of PIS, COFINS and CSLL, in the Customer and Supplier files, are used when calculating the withholding of said taxes without affecting their calculation.

Inbound Document

When registering the inbound tax document, the PIS, Cofins and CSLL values are viewed in the Taxes folder. In this folder, the system displays the : Code, Description, Tax Base, Tax Rate and Amount:

Update Microsiga Protheus® repository.

The withholding will take place in the inflow document and in the manual implementation of the bill payable, being differentiated by the tax calculation parameters only:

Bills Payable

When implementing a bill payable, the calculation and the withholding take place when the financial nature indicates the tax calculation and the supplier does not pay these taxes.

Inbound Document

In the inflow document, the tax calculation takes place using the TIO and the product, according to the example described. The withholding will also be made when the financial nature indicates the tax calculation and the supplier does not pay it.

Note that the difference lies on the calculation instead of on the tax withholding.

Financial module tax calculation

FINA375 - former IRRF Calculation

The Tax Calculation  routine in the Financial module follows the calculation of PIS, COFINS and CSLL and the generation of tax bills when the amounts withheld in the period are lower than the minimum calculation amounts. The routine calculates IRRF, PIS, COFINS and CSLL.

To calculate the minimum amounts to be paid for PIS, COFINS and CSLL, when joint withholding (withholding code 5952), the addition of the taxes will be applied and divided by the simple average of the amounts contained in the parameters MV_VRETPIS, MV_VRETCOF and MV_VRETCSL, according to MP 135.

 If applying the withholding code 5952 to taxes, these will be generated separately (one bill for PIS, one bill for COFINS and another for CSLL). In this case, they must contain the same withholding code and be grouped at the time of generating the DIRF or printing the DARF.

Example:

When implementing a DP, the PIS amount is lower than the minimum calculation (today, R$ 10.00), therefore, the PIS bill will not be generated.

However, notice that if in the calculation period applied to this routine, the PIS withholding amounts are higher than the withholding minimum, the PIS bill is generated.

Maturity of PIS, COFINS and CSLL bills in Accounts Receivable

The saving of maturity dates of PIS, COFINS and CSLL bills generated by accounts receivable in the form of deduction bills (CS-, CF- and PI-) are identical to the maturity date of the main bill.