Cumulative Period of IRRF Calculation Base (FINA050 - SIGAFIN)

Value cumulativeness, in order to form calculation vase, aims at knowing on which value IRRF is calculated, based on tax progressive table for natural people or by tax rate for legal entities.

For this, the following parameters must be observed:

• MV_ACMIRPF = establishes the cumulative period to be considered when applying IRRF-PF progressive table, considering:

1 = Issue date (System Default);

2 = Actual due date (Expected Payment Date).

3 = Accounting Date

• MV_ACMIRPJ = establishes the cumulative period to be considered to verify if the company reached minimum withholding value:

1 = Issue date (System Default);

2 = Actual due date (Expected Payment Date).

3 = Accounting Date

• MV_VLRETIR - Specifies the minimum amount for exemption from withholding IRRF. In this case, the bill with amount lower than this parameter is not generated and IR is zero.

Examples

Individual

IRRF – Natural Person, with parameter MV_ACMIRPF = 1 by issue (System default)

Considers the date of bill issue to form calculation base. All values to be paid to a supplier PF during the month are added and on this value the IRRF-PF progressive table is applied.

Considering the bills below, applying the progressive tax table:

In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PF progressive table, generates tax withholding.

IRRF – Natural Person, with parameter MV_ACMIRPF = 2 by maturity

Considers the date of actual maturity to form calculation base. All values to be paid to a supplier PF during the month are added and on this value the IRRF-PF progressive table is applied.

Considering the bills below, applying the progressive tax table:

In this first situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.

IRRF – Natural Person, with parameter MV_ACMIRPF = 3 by accounting

Considers the date of bill issue to form calculation base. All values to be paid to a supplier PF during the month are added and on this value the IRRF-PF progressive table is applied.

Considering the bills below, applying the progressive tax table:

In this situation, there was no tax withholding since the value of the bill is exempted from retention, according to progressive IRRF-PF table.

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same maturity)), applying the same IRRF-PF progressive table, generates tax withholding.

Legal Entity

IRRF – Legal entity, with parameter MV_ACMIRPJ = 1 by issue (System default)

Considers the date of bill issue to form accrued calculation base. All values to be paid to a supplier PJ with the same issue date are added and on this value the IRRF-PJ percentage is applied.

Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, there is tax withholding since the calculation base value (accrued bill 1+ bill 2 (same issue)), applying the same IRRF-PJ percentage, generates tax withholding.

Parameter MV_ACMIRPJ = 2 - Actual maturity (Expected Payment Date)

Considers the date of maturity to form accrued calculation base. All values to be paid to a supplier with the same maturity date are added and on this value the IRRF-PJ percentage is applied.

Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, summing up the value of the bills with the same maturity date, reached the minimum withholding value (R$ 10.00) and calculation base is R$ 1,000.00 (bill 1 + bill 2 + bill 3), since tax was pending in both first bills.

IRRF – Legal entity, with parameter MV_ACMIRPF = 3 by accounting

Considers the date of accounting to form accrued calculation base. All values to be paid to a supplier with the same accounting date are added and on this value the IRRF-PJ percentage is applied.

Considering the bills below, with a 1.5% IRRF rate, we have:

In this situation, the minimum value for withholding was not reached (R$ 10.00).

In this situation, there was withholding, since the value accrued (bill 1+ bill 2 (bills with the same accounting date), applying the rate, we have the withheld tax.

See Also

• Normative Instruction SRF no. 480