ICMS (MATA080 - SIGAFIS)

State tax that levies on services and circulation of goods (purchase, sale, transfer, consignment, transportation, electricity, telephone services, etc). It is implicit in the price and its taxation depends on the operation (purchase for consumption, production) and on incentives granted by the government and related to the region.

It is calculated and paid monthly and its rates are:

• 7%: rate for interstate operations for states of regions North, Northeast and Middle-East (parameter MV_NORTE).

Operations destined to States in regions North, Northeast and Center-East (transportation services, rice, beans, bread, salt, meats, etc.; electric power up to 200 Kwh and rural; sand and crushed stone, industrial and data processing machinery, apparatus and equipment, agricultural machinery and tractors, according to list; industrial meals, etc.)

• 12%: rate for interstate operations. Operations destined for Regions South, Southeast and Center-East.
• 13%: export
• 18%: regular operations within the State; Interstate operations, if recipient is not an ICMS taxpayer.
• 25%: weapons, tobacco, motorcycles over 250 CC, fireworks, etc.
• Internal Rate: used in interstate operations or in operations with ICMS non-taxpayer. Upon inflow, the company credits ICMS when such input id for manufacturing or sale purpose.
• Complementary ICMS: field CALC.ICMSDIF.?, in TIO file, allows defining the need for calculating (recording in Tax Records) complementary ICMS, for inflow operations using such TIO. This ICMS complement is due when a product is purchased outside of the State and for final consumption. This is calculated by applying the difference between inside and outside of the State rates and must be paid by the company purchasing the products.

As there are cases laid down by law where IPI must be added to the ICMS tax base, even if it is not a purchase for final consumption, you must answer this question. This way, purchase operation in which IPI is the ICMS tax base, though not for final consumption, and thus not subjected to complementary ICMS payment, must have a specific TIO where the answer for CALC.ICMSDIF.? is N.