CFEM - Report of Financial Compensation for the Use of Mineral Resources

CONTENTS

01. OVERVIEW

The calculation report of financial compensation for the use of mineral resources, which presents the ore outflow and consumption transactions, in routine CEFM Rep. (FISR013), compliant with Statute 7,990/1989, is available.

02. CONFIGURATION PROCEDURE

In Configurator (SIGACFG), access Environment/Registers/Parameters to check or create the following parameters:

In the Configurator (SIGACFG), access Database/Dictionaries/Database and check the following parameters, or create them if they are missing:

Table SB1 - Product Register

If the report is not available in the menu, access module Configurator (SIGACFG), select option Environment/Registers/Menus and add the option to execute the CFEM report to the menu of module Tax Records (SIGAFIS), as specified below:

03. PROCEDURE

In module Tax Records (SIGAFIS), when executing the CFEM (FISR013) report, note the completion of routine parameters, as instructed below:

Start Date? 
Initial period for inflow and outflow transaction analysis.

End Date? 
Final period for inflow and outflow transaction analysis. 

ICMS Tax Value? 
Enter the ICMS value of the month, entered by the customer considering two conditions: tax levied on each ore sales operation or calculation total value. 

ISS Tax Value? 
Enter the ISS value of the month, entered by the customer considering two conditions: tax levied on each ore sales operation or calculation total value.

PIS Tax Value?
Enter the PIS value of the month, entered by the customer considering two conditions: tax levied on each ore sales operation or calculation total value.

COFINS Tax Value? 
Enter the COFINS value of the month, entered by the customer considering two conditions: tax levied on each ore sales operation or calculation total value.

Other Tax Value? 
Enter other values in the month, entered by the customer if there are other values to be calculated. 

Consider Shipping In? 
Enter how to handle Insurance and Shipping deductions.

Upon selecting Incoming Invoice 

Shipping and insurance deductions are executed in accordance with Inflow items that have field B1_CFEMS = Deduct Ins. or Deduct Trans.

Upon selecting Outgoing Invoice 

Shipping and insurance deductions are executed in accordance with the values of the item sold itself.

Deduction of taxes? 
Enter how to handle tax deductions. 

Upon selecting Consolidated 

Tax values entered in routine questions plus taxes calculated in the sales item are regarded for deduction.

Upon selecting Invoice Only

The tax values calculated in the sales item are regarded for deduction.

Upon selecting Manual Only

The tax values entered in routine questions are regarded for deduction. 

Cons./Ind. Product?

Enter whether the report printing regards the values of consumed/industrialized products for calculating the compensation. 

Report Printing      

Because it is not an official record and lacks a layout defined by Tax Authorities, the report is printed with a layout defined by TOTVS considering information relevant for checking and calculating CFEM. In this routine, you can calculate values by product sales liable to compensation, as well as products consumed and/or used in industrialization processes (which also typifies a taxable event for compensation).

a) The calculation of compensation on the taxable event that has tax document is based on the records created in Tax Record (Table SFT), considering the accounting value (FT_VALCONT) deducting the values of taxes, shipping and insurance to arrive at the net value and thus apply the product rate (B1_CFEMA) on this value. It is important to check the routine questions that define the format of the deductions (Question "Consider Shipping In?" and "Deduction of Taxes?").

When you use parameter MV_CFEMTRF, every operation subject to this rule performs a differentiated calculation: For the transferred product, the tax document values are disregarded (Accounting Value and Deductions) and the average cost value after closing the period is considered, through table SB9 - Opening Balances.

b) There is a second calculation possibility, not linked to the sale of items liable to Compensation, but to the consumption or use in productive process of aforesaid item. In accordance with tax opinion, this operation does not require a tax document; therefore, the calculation must be matched to the sale value of the item. Thus, the system presents the calculation possibility through the cost of item in the productive process.

Due to the lack of a tax document, the gross value (used as calculation base) is not subject to any deduction for compensation calculation. The calculation is based on the quantity used in productive process within a given period (specified in routine questions 01 and 02) multiplied by the item's Average Unit Cost of the month's closing.

Hence, the routine of Average Cost Recalculation and Stock Closing becomes a key component (and essential requirement) for calculating the compensation. This is due to the fact that we need the average cost value of Stock Closing to compose the compensation calculation. Even for customers that use the online average cost (MV_CUSMED=O), the Stock Closing becomes required to calculate the period.

The calculation by production only order occurs when the finished Product (parent item of productive process) of production order is configured for B1_CFEM equal to No and any of the requisition components (child items) is set to B1_CFEM equal to Yes. This is because this is the moment when the product is transformed prior to industrialization.

04. TABLES

• SFT – Tax Record Item
• SB1 – Products Register
• SF4 – Types of Inflow and Outflow
• SD3 – Internal Transactions
• SB9 – Opening Balances

05. ADDITIONAL INFORMATION

Legislation: FIS00025_CFEM – Compensação Financeira Exploração de Recursos de Minerais#2018/2017/Lei/L13540.htm