Seal Tax (MATA995 - SIGAFIS)

Stamp Tax levies on all documents, records, securities, acts, and products indicated in the table presented in the law or in special laws, except exemptions declared in them. When there is the levy of this tax, no other tax is charged concerning the same product.

Previous Routines

To calculate Seal Tax properly, the following routines must have their data defined as follows:

In Variable Taxes:

Important information when the tax is created.
Description	Content	Important Notes
Registering a tax - SEL
Tax Code	SEL
Description	Seal Tax
Field in Tax Records	1	Seal Tax is always saved in the fields 1: BASIMP1, ALQIMP1, and VALIMP1.
Inflow Calculation Formula	M100Selo	You must create a new function to calculate Seal Tax during inflow.
Fórmula cálculo saída	M460Selo	You must create a new function to calculate Seal Tax during outflow.
Fee %	1	1% Standard, since this is the fee usually applied.

2. In Types of Inflow and Outflow:

Important information in creation of types of inflow and outflow (for outflow operations)
Description	Table Field	Content	Important Notes
Registering Outflow TIO 501
Inflow or Outflow Code	F4_CODIGO	501	Type of outflow to calculate Seal Tax in sales.
TIO Type	F4_TIPO	Y	Outflow TIO
Generate trade note	F4_DUPLIC	Y	TIO that generates trade note.
Update Inventory	F4_ESTOQUE	Y	TIO that updates inventory.
Operation Tax Code	F4_CF	511	It is not used for Angola. However, due to the system structure, you must register this information.
Default Text	F4_TEXTO	Sales with Seal Tax
Generate Records?	F4_GERALF	Y	It generates Tax Records.
Return TIO	F4_TESDEV	101	It binds Return TIO.
Registering Inflow TIO 101 – Sales Return
Inflow or Outflow Code	F4_CODIGO	101	Type of inflow for sales return.
Type of TIO	F4_TIPO	E	Inflow TIO
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Stock	F4_ESTOQUE	Y	TIO that updates stock.
Operation Tax Code	F4_CF	192	It is not used for Angola. However, due to the system structure, you must register this information.
Standard Text	F4_TEXTO	Sales Return (Seal Tax)
Generate Records?	F4_GERALF	Y	It generates Tax Records.

Important information in creation of types of inflow and outflow (for inflow operations)
Description	Table Field	Content	Important Notes
Registering Inflow TIO 107
Inflow or Outflow Code	F4_CODIGO	107	Type of inflow with Seal Tax calculation.
TIO Type	F4_TIPO	E	Inflow TIO
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Inventory	F4_ESTOQUE	Y	TIO that updates inventory.
Operation Tax Code	F4_CF	107	It is not used for Angola. However, due to the system structure, you must register this information.
Default Text	F4_TEXTO	Purchase with Seal Tax
Generate Records?	F4_GERALF	Y	It generates Tax Records.
Return TIO	F4_TESDEV	507	It binds Return TIO.
Registering Inflow TIO 507 – Purchase Return
Inflow or Outflow Code	F4_CODIGO	101	TIO for purchase return.
TIO Type	F4_TIPO	Y	Outflow TIO.
Generate Trade Note	F4_DUPLIC	Y	TIO that generates trade note.
Update Inventory	F4_ESTOQUE	Y	TIO that updates inventory.
Operation Tax Code	F4_CF	507	It is not used for Angola. However, due to the system structure, you must register this information.
Default Text	F4_TEXTO	Purchase Return (Seal Tax)
Generate Records?	F4_GERALF	Y	It generates Tax Records.

3. Again in Variable Taxes:

Important information when bindings are created.
Description	Table Field	Content	Important Notes
Registering bindings of TIO 501
TIO Code	FC_TES	501	Indicate which TIO the binding refers to
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	SEL
Add to trade note	FC_INCDUPL	3	Seal Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.
Add to Invoice Total	FC_INCNOTA	3	Seal Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.
Add to Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
As tax is paid by the tax document issuer, it must compose its cost.	FC_INCIMP	Do not enter.	Seal Tax does not have any tax added to its calculation basis at this moment.
Registering bindings of TIO 107
TIO Code	FC_TES	107	Informar a que TES se refere a amarração
Calculation Sequence	FC_SEQ	01
Code of the tax to be calculated	FC_IMPOSTO	SEL
Add to trade note	FC_INCDUPL	3	Seal Tax value is not added to the trade note total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.
Add to Invoice Total	FC_INCNOTA	3	Seal Tax value is not added to the document total because the tax document issuer is the one responsible for the payment, not transferring it to the customer.
Add to Cost	FC_CREDITA	1	As tax is paid by the tax document issuer, it must compose its cost.
Which tax is levied in calculation	FC_INCIMP	Do not enter.	Seal Tax does not have any tax added to its calculation basis at this moment.

How does Seal Tax have to be calculated in outflow document?

When an invoicing or inflow is made, Seal Tax (SEL) must be calculated by the system according to the binding SFBxSF4xSFC. The rule for calculation is:

Calculation Method

Seal Tax = Calculation Base * Fee

In which:

Calculation Base = Total Value Received from Provision of Services/Product Sales

Fee=Tax Base

Example:

Calculation base: 1.000,00

Fee: 1%

Value: 10.00

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Seal Tax (MATA995 - SIGAFIS)