Registration of inflow document regarding purchase of raw material for manufacturing. In this example, the company can credit the taxes (ICMS e IPI). The IPI value credit is indicated in IPI tax records (IPI calculation).
Registration of Inbound Document Regarding Purchase of Microprocessors
1. TIO Registration:
TIO Configuration | |
Field | Content |
Code | 318 |
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. % | 00.00 |
IPI Red. % | 00.00 |
ICMS Tax Rec. | Taxed |
IPI Tax Rec. | Taxed |
Indicate IPI? | No |
IPI in Tax Base? | No |
Calc. ICM Dif. | No |
Mat. Consumption | No |
2. Registration of inflow document:
Document | 000006/UNI |
Date | 6/1/03 |
Quantity | 20 |
Goods Value | R$ 400.00 |
Goods Total | R$ 8,000.00 |
Document Total | R$ 8,800.00 |
IPI rate | 10% |
IPI Tax Base | R$ 8,000.00 |
IPI Value | R$ 800.00 |
ICMS rate | 12% |
ICMS Tax Base | R$ 60,000.00 |
ICMS Value | R$ 960.00 |
TIO | 318 - Purchase of raw material for production |
3. Classification of inflow document in Tax Records, see the table IPI Calculation:
Credit Statements | ||
Field | Description | Value |
001 | By inflow in national market | 800.00 |
002 | By inflow in external market | 0.00 |
003 | By outflow in external market | 0.00 |
004 | Reversals | 0.00 |
005 | Other Credits | 0.00 |
006 | Subtotal | 800.00 |
007 | Credit balance of previous period | 0.00 |
008 | Total | 800.00 |
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