Sale of goods for end-consumers. In this case, operation IPI is included in ICMS tax base. This is a situation laid down by law, and it is applied when goods are sold directly to end-consumer, that is, there will be no other taxable operation.
It is important that the field Mat. Consumption (Material for Consumption), from TIO file, is set to Yes. |
Sale of goods for end-consumers
1. TIO Registration:
TIO Configuration | |
Field | Content |
Code | 555 |
TIO Type | Outflow |
Credit ICMS? | Yes |
Credit IPI? | Yes |
Generate Trade Note? | Yes |
Update Inventory? | Yes |
Third Party Possession? | No |
Calculate ICMS? | Yes |
Calculate IPI? | No |
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. | Yes |
Mat. Consumption | Yes |
2. Registration of outflow documents:
Document | 000014/UNI |
Date | 6/1/03 |
Quantity | 10 |
Goods Value | 800.00 |
Goods Total | 80,000.00 |
Document Total | 8,800.00 |
TIO | 555 |
IPI rate | 10% |
IPI Tax Base | 8,000.00 |
IPI Value | 800.00 |
ICMS rate | 18% |
ICMS Tax Base | 8,800.00 |
ICMS Value | 1,584.00 |
3. Classification of inflow document in Tax Records, see information in the report Inflow Records:
Tax Documents | Accounting Value | Tax Code | Transactions with Tax Debt | Transactions without Tax Debt | Note | |||||
Inflow Date | Number | ICMS
IPI | Tax Base | RATE | Debited Tax | Exempt or Non-Taxable | Others | |||
6/1/03 | 000014/UNI | 8,800.00
8,800.00 | 599
599 | ICMS
IPI | 8,800.00
8,000.00 | 18.00 | 1,584.00
800.00 |
| 0.00 |
IPI......: 800.00 |
To issue the reports of Inflow Records and outflow Records, refer to topic Data Processing System. |
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