IPI in Tax Base (MATA080 - SIGAFIS)

This field is used when, in the operation, IPI value is added to the ICMS tax base. This is a situation laid down by law, and it is applied when goods are sold directly to end-consumer, that is, there will be no other taxable operation.

The field IPI in Tax Base? can be filled out with the following options:

Yes: IPI value is added to the ICMS tax base for all customers.
No: the value of IPI is not added to the ICMS tax base.
End-Consumer: IPI value is added to the ICMS tax base only for consumer type = End-Consumer.

Tip:

It is important that the field Mat. Consumption (Material for Consumption) is set to Yes.

Application

Sale of goods for end-consumers.

TIO Registration:

TIO Configuration
Field	Content
Code	555
TIO Type	Outflow
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. %	00.00
IPI Red. %	00.00
ICMS Tax Rec.	Taxed
IPI Tax Rec.	Taxed
Indicate IPI?	No
IPI in Tax Base?	Yes
Calc. ICM Dif.	Yes
Mat. Consumption	Yes

2. Registration of outflow documents:

Document	000014/UNI
Date	6/1/03
Quantity	10
Goods Value	800.00
Goods Total	80,000.00
Document Total	8,800.00
TIO	555
IPI rate	10%
IPI Tax Base	8,000.00
IPI Value	800.00
ICMS rate	18%
ICMS Tax Base	8,800.00
ICMS Value	1,584.00

3. Classification of inflow document in Tax Records, see information in the report Inflow Records:

Tax Documents

Accounting Value

Tax Code

Transactions with Tax Debt

Transactions without Tax Debt

Note

Inflow Date

Number

ICMS

IPI

Tax Base

RATE

Debited Tax

Exempt or Non-Taxable

Others

6/1/03

000014/UNI

8,800.00

599

ICMS

IPI

8,800.00

8,000.00

18.00

1,584.00

800.00

0.00

IPI......: 800.00

Tip:

To issue the reports of Inflow Records and outflow Records, refer to topic Data Processing System.

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IPI in Tax Base (MATA080 - SIGAFIS)