Purchase of Material for Consumption or Fixed Asset with Reduced ICMS Base (MATA080 - SIGAFAT)

Purchase of goods with reduced ICMS tax base for use and consumption or fixed asset. In this example, the company does not have the right to tax credit.

Purchase of goods with reduced ICMS tax base for use and consumption, for example, cotton, gauze roll, surgical tape, cotton swab, etc.

1. Registration of TIO used for inflow (purchase) of cotton with ICMS tax base reduced on 90%:

TIO Configuration
Field	Content
Code	321
TIO Type	Inflow
Credit ICMS?	No
Credit IPI?	No
Generate Trade Note?	Yes
Update Inventory?	Yes
Third Party Possession?	No
Calculate ICMS?	Yes
Calculate IPI?	No
ICMS Red. %	90.00
IPI Red. %	00.00
ICMS Tax Rec.	Taxed
IPI Tax Rec.	Others
Indicate IPI?	No
IPI in Tax Base?	No
Calc. ICM Dif.	No
Mat. Consumption	Yes

2. Registration of inflow document regarding cotton inflow:

Document	000007/UNI
Date	6/1/03
Quantity	10
Goods Value	100.00
Goods Total	1,000.00
Document Total	1,000.00
TIO	321
IPI rate	0
IPI Tax Base	0
IPI Value	0
ICMS Rate	18%
ICMS Tax Base	900.00
ICMS Value	162.00

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

Inflow Date	Number	Accounting Value	Tax Code	Code	Operation Value Tax Base (ICMS)	Rate	Credited Tax (ICMS)	Operation Value Tax Base (IPI)	Rate	Credited Tax (IPI)
6/1/03	000007/UNI	1,100.00	197	1	00.00		00.00	1,000.00		0.00
				2	900.00		00.00
				3	100.00		00.00

Codes:

Transactions with tax credit.
Transactions without tax credit-exempt or non-taxed.
Transactions without tax credit - others

Tip:

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

Páginas filhas

Purchase of Material for Consumption or Fixed Asset with Reduced ICMS Base (MATA080 - SIGAFAT)