Linha Microsiga Protheus - Inglês

Páginas filhas
  • Tax Record (FINA085A - SIGAFIN)

Tax record is effected when writing-off a bill, which means, when tax is actually paid, routine Payment Order or when it is received by Receipt.

At this moment, via write-off transactions, accounting entries providing the required information for the statements are effected:

Declaración de pagos provisionales mensuales de IVA

Declaración de pagos provisionales mensuales de retenciones


ANGOLA

For tax withholding by job, base percentages and tax rate must be entered when advance payable is added, in Payment Order. For that, the parameter MV_RETPA must be configured as S.


PERU

IGV - Sales General Tax

IGV, which levies on asset sales, provision or use of services, construction contracts, and in the first sale of properties, is withheld in the following processes:

  • Inclusion of Advance Payable through Payment Order

To calculate withholding of Sales General Tax - IGV, base percentages and tax rate must be entered when advance payable is added, in Payment Order. For that, the parameter MV_RETPA must be configured as S, and the parameter MV_AGENTE as S.

To enable you to enter information about base and rate of IGV depreciation.


Tax depreciation is calculated during tax document inclusion and generates a bill in Accounts Payable in the value of IGV depreciation.

IGV depreciation is calculated and depreciation bill is generated in Tax Records module, and value is entered in inbound invoice.

Bill concerning depreciation value is generated in Financials with the TX type and it is associated with the main bills, generated by Inbound Invoice.


Note:

When bill payable is selected, the system checks if there is a depreciation bill associated with the main bill. Depreciation bill is TX type with the same supplier and number of main bill.

Main bill is only written off if depreciation bill is written off.


ITF - Financial Transaction Tax

ITF is calculated whenever there is an outflow transaction of values from the bank account, except the following transactions:

  • Savings account profitability;
  • Bank charges;
  • Transfers between accounts of same holder;
  • Payment of taxes concerning a loan not made by a financial institution;
  • Transfers of international income;
  • Purchase foreign currency in cash.


The field Levy IFT in Class Register determines whether the entry must calculate ITF.


Important:

  • ITF entry value must always be higher than or equal to a sol, never lower. If the entry is lower than 1 sol, entry is not made.
  • In transfers between bank accounts of different holders, ITF is levied.
  • Receipt of loans given by financial institutions has ITF levied.
  • When a loan contract is added, ITF transaction is generated due to generation of inflow transaction in the company account.


Parameters

  • MV_ALIQITF

Defines the percentage for tax calculation. For 2009, value of 0.06% must be considered. However, this parameter can be changed in order to consider different rates established for each fiscal year.

  • MV_CALCITF

Defines whether ITF must be calculated, once there are industries, such as public schools, where ITF is not levied.

The default of this parameter is to calculate the tax.

  • MV_NATITF

Defines the nature to be used in bank transaction entry.

It also indicates the nature of ITF bill, generated by the routine Annual ITF Calculation, on operations of clearance between portfolios at the end of fiscal year.


Note:

In reversal of transactions that had ITF levied, the system always requests confirmation to reverse or not ITF entry. It is necessary because if the transaction has not been arrived in the bank yet, fee is not officially charged from the company account. If bank transaction has already been made by the company bank, fee is not reversed.

Payments made through Peruvian bank accounts, even in currencies different from the one of that country, has ITF levied.


See Also