Procedure for Tax Substitution of PIS/Cofins Calculation - Manaus Free Trade Zone (Billing - SIGAFAT)

To calculate Tax Substitution PIS/Cofins , the system evaluates the definition of the tax rates according to the following priority:

Product File  - percentages defined in the fields Cofins Percentage and PIS percentage.

Financial Natures Register - percentages defined for the financial class.

Parameters - percentages defined by the parameters MV_TXPIS and MV_TXCOFIN.

Values calculation of PIS/Pasep and Cofins of the Tax Substitution during outbound invoice billing, or inbound invoice entry.

The calculation base has the item total value, without IPI and withheld ICMS, minus all discounts granted, including discounts related to ICMS, PIS/Pasep and Cofins - Manaus Free Trade Zone.

The value resulting from the application of rates on the calculation base is added to the invoice total and then to the generated bill.

The values of PIS/Pasep and Cofins of Tax Substitution are identified in the invoices, Taxes folder, with codesPS3 and CF3.

Example:

For the System to identify the values of PIS/Pasep and Cofins of tax substitution, fill out the field PIS/Cof. ST - F4_PSCFST of the TIO register with 1 = Yes. The respective rates are applied to the processed calculation base, adding the calculated value to the invoice total.

The calculated values are stored in the fields of the respective tables related to the inbound document (SD1 and SF1) or the outbound document (SD2 and SF2) and the tax records (SF3).

The transactions related to the tax substitution of PIS and Cofins are identified in PIS/Cofins Calculation, Tax Substitution folder, through field Text. Example: Tax Substitution PIS Credit.

The credit and debit values are processes with the inflow and outflow of PIS and Cofins calculation, obtaining the period calculated total.

To change the rounding values of PIS and Cofins of Tax Substitution that were calculated, check the following parameters content: MV_RNDPS3 and MV_RNDCF3.

See an example for configuring the tax substitution calculation of PIS/Cofins

Parameters

• MV_TXPIS - PIS withholding/calculation rate;
• MV_TXCOFIN - COFINS withholding/calculation rate;
• MV_RNDPS3 - Rounding standard of tax substitution PIS;
• MV_RNDCF3 - Rounding standard of tax substitution COFINS.

Product Register

Enter the percentage of PIS and/or Cofins according to invoice operation.

Fields:

B1_PCOFINS - Cofins percentage and B1_PPIS - PIS percentage.

TIO Register

For the calculation of PIS/Pasep and Cofins of tax substitution, configure content of field PIS/Cofins ST - F4_PSCFST as Yes.

Inbound or Outbound Document

Upon registering/generating the tax document, values of PIS and Cofins of tax substitution are described in Taxes folder. In this folder, the System displays the code, description, tax base, tax rate and amount: