The State of SC, through Decree No. 1,818 of November 28, 2018, introduces, in the RICMS/SC-2001, amendments 3,991 and 3,992, which, in short, institute the reimbursement, refund, and complementation of the ICMS withheld by tax substitution in previous operations in favor of this State. It also provides for the new ancillary obligation for the calculation of the values, the DRCST (Statement for the monthly calculation of the reimbursement, the refund, and the complementation of the ICMS tax substitution). The layout of the electronic file of the DRCST is defined in the SEF Ordinance 378/2018.
According to the new provisions, it will be up to the tax replaced to:
Important
For this implementation, it will be necessary to run the UPDDISTR compatibility tool with the data dictionary differential available, even if the emergency package available in 04/2019 was already executed because new updates are available in the link below.
If you run UPDDISTR again with the new package available, pay attention to the decimal sizes of the value fields of tables F1J/F1K/F1L/F1M. Make sure they are as specified in the Dictionary Updates. Otherwise, rounding problems may occur in the values determined. If this is the first execution, this procedure is not required, as the fields will be created with the correct sizes.
For more information about UPDDISTR, see Dictionary and Database Updater - UPDDISTR
The file with the differential data dictionary compatible with versions 11.80, 12.1.17, and 12.1.23 is available through the link: https://suporte.totvs.com/portal/p/10098/download#detail/739772
MENU CONFIGURATION
In the Configuration Tool (SIGACFG) access Environments/Register/Menu (CFGX013). Enter the new menu option according to the following instructions:
Menu | SIGAFIS |
---|---|
Sub-menu | Miscellaneous |
Routine Name | ICMS-ST SC Tax Reimbursement Calculation |
Program | FISA230 |
Module | All |
Type | Protheus |
When accessing routine FISA230, the main process screen appears. The menu located on the left lists the routines related to the calculation and generation of the file in question, detailed later, and, on the right side, the calculations already made are listed:
Clicking the View button displays the results of the selected calculation:
Clicking the Delete button will delete the selected calculation:
The calculation of the values will be made based on the incoming and outgoing transactions that occurred in the selected period. In this record, the combinations of CFOPs and CSTs that should be processed, that is, that define which transactions should be calculated, are entered.
Any transaction that does not fall within the defined rules will be disregarded in the processing, so this registration must be done with caution so that no transaction is discarded unduly.
In this example, the transactions in CFOP 5901 with any CST will be considered.
Clicking on this option will start new processing. For the calculation to be performed correctly, some pre-conditions must be met:
Pre-conditions
For more information about filling out the parameters used by the routine, see the Dictionary Updates section below.
The routine parameterization screen will be displayed next. The fields below must be entered on it:
When you confirm, if the above-detailed pre-conditions are met, processing will start.
Notice
If inventory closing and/or inventory generation have not been performed, the message "Inventory closing and execution of inventory log report Template P7 not found for the period determined" will be displayed:
After the processing is finished, the routine returns to the main screen, where the newly performed calculation will be available for viewing in the list of calculations already made. The values displayed in the calculation preview screen can be checked in detail through the Checking Report.
The data source for the calculation routine, both for incoming and outgoing transactions, is the SFT table. For the incoming transactions, however, it is necessary to pay attention to the correct bookkeeping of the values of Local ICMS and ICMS-ST, since these values compose a weighted average that will be applied to the total outgoing quantities for each hypothesis of reimbursement, directly influencing the values to reimburse or complement:
Following the provisions of SEF Ordinance N° 378/2018, the calculation routine performs the calculation of the reimbursement based on the sum of the amounts of inflow and outflow of the tax transactions of the period. By default, the quantities and units considered are stock tracking units (first unit of measurement in table SB1), which are entered in the FT_QUANT and B1_UM fields. If, for a certain transaction, another quantity/unit of measurement needs to be entered, use the entry point FSA231UND.
By clicking this option, you can extract a report in spreadsheet format detailing the calculated values and the transactions considered in the processing.
Parameters for report generation:
Example of a report by the product:
In this type of printing, the weighted averages of the Local ICMS, ICMS-ST, and ICMS-ST calculation basis will be demonstrated by the product, obtained through the inflow transaction of the period determined. It is important to emphasize that, due to the effects of SEF Ordinance 343/2019, which instituted Record 2121, the calculation may calculate two different weighted averages for the ICMS-ST calculation basis: One in the already existing record 2120 and another in the new record 2121. The two averages will be displayed in the report, but the calculation is performed using only one of the two calculated averages, according to criteria set by SEF Ordinance 378/2018. Some notes on these two records are also available in the Records 2120 and 2121 topic.
It also demonstrates these averages applied to the total outflow, thus generating, for each product, the value of reimbursement and supplement of tax (in cases of internal outflows to the final consumer), through the Reimbursement Vl. and Complement Vl. fields, and Compensation Vl. (interstate and internal outflows to companies opting for the Simples Nacional), through the ICMS-ST Out. St. Vl. and SN Cred Vl. fields. The credit value of ICMS on local transactions will be demonstrated through the ICMS Out. St. Vl. field.
Example of a report by transaction:
In this type of printing, the incoming and outgoing transactions of each product will be demonstrated in detail in the period calculated. Using this report, it will be possible to check the inflows used to calculate the weighted averages and the quantities of outflows considered for each type of outflow provided for in the field Outflow Ind.:
The Checking Report has, as its data source, the calculation tables F1J, F1L, and F1M.
To check the calculation shown in the images above, check the example provided below.
Important
By clicking on this option, it is possible to generate the DRCST (Statement for monthly calculation of the reimbursement, refund, and complementation of ICMS Tax Substitute) that will follow the provisions of SEF Ordinance 378/2018. The following parameters are requested for file generation:
Upon confirmation, the information of the accountant will be requested to generate the record 0100:
A list of the main records of the file with the source tables of the information presented:
Record | Description | Source of the information |
---|---|---|
0000 | Opening of Digital File and Identification of Entity, | Routine Parameters + Branch Registration (SM0) |
0005 | Entity's complementary data | Branch Registration (SM0): |
0100 | Accountant Data | Generation parameters or CVB table |
0190 | Identification of measurement units | SFT and SB1 tables |
0200 | Item Identification (Products/Services) Table | SB1 Table |
0205 | Item Change | AIF Table |
0206 | Product code according to ANP table | Table CD6 - Fuel Complement |
0220 | Measurement unit conversion factors | SB1 Table |
H005 | Inventory Total | The export file generated by P7 Inventory Log. |
H010 | Inventory | The export file generated by P7 Inventory Log. |
2100 | Statement of the monthly calculation of the ICMS to reimburse, refund, or complement from goods subject to tax substitution | Table F1I |
2110 | Statement of the calculation of ICMS to recover or complement from the items of goods subject to tax substitution | Table F1J |
2111 | Complement for item identification in special situations | Record not generated |
2112 | Total of the final consumer sales tax documents of the goods identified in Record 2110 issued by ECF (Codes 02, 2D, and 60). | Table F1K |
2113 | Tax documents for sales (template 55) of the goods identified in Record 2110, and tax documents posted at entry by the return of the same good | Table F1M |
2114 | Complement of tax document referenced in the return of sales | Table F1M |
2115 | Complementary Invoice (NF-e) that referenced the sales invoice entered in record 2113 | SFT Table |
2120 | Average Monthly Unit Value of the Tax Substitution calculation base for calculation of goods entry identified in record 2110, including e-invoice of the indirect sender with specific tag informed in XML. | Table F1L |
2121 | Average Monthly Unit Value of the Tax Substitution calculation basis for calculation of the entry of goods identified in record 2110: All e-invoices entered in record 2130. | Table F1L |
2130 | Tax Entry Documents (Template 55) of the Goods with Tax Substitution Incidence in previous transactions, identified in Record 2110, and outgoing tax documents in the Return of Purchased Goods. | Table F1M |
2131 | Tax Document (Template 55) referenced, which caused the withholding in favor of this State, referring To the Entry of Goods acquired from the Indirect Sender | Record not generated |
2132 | Complement of Tax Document referenced in the Return of Purchase | Table F1M |
2133 | Complementary Invoice (NF-E) that referenced the Purchase Invoice informed in record 2130 | SFT Table |
2134 | Complement to indirect sender acquisition e-invoice. | Table F1M |
The presence of the records 2115, 2133, 2121, and 2134 will be linked to the contents of the parameter MV_DRCIREG, which must be filled with the dates of their beginning of validity, according to the SEF Ordinance378/2018. The parameter is read during the calculation process, which determines whether or not these records should be present in the file generation.
The SEF Ordinance 343/2019 instituted the new record of weighted averages 2121. The layout already had a similar record, 2120. Until then, the 2120 record was a totalizer of all entries presented in records 2130 for a particular product. From the sum of the ICMS-ST calculation base, ICMS-ST, and Local ICMS reported in records 2130, record 2120 also stored weighted averages obtained by dividing these amounts by the sum of the number of entries of the product in question.
From this new Ordinance, record 2120 will no longer consist of all inflows, but only the inflows that indicate, in the field 08 COD_RESP_RET -Code that indicates the party responsible for the withholding of the ICMS-ST, of the record 2130, the following values:
On the other hand, record 2121 contains all the inflows present in its child records 2130, regardless of the contents of the field 08 COD_RESP_RET of these records, and contains only the weighted average of the ICMS-ST calculation base.
It should be noted, therefore, that within the same period, it is possible to have these 2 records generated, and then we will have two weighted averages of the ICMS-ST calculation base as provided for in the Ordinance itself, which establishes some criteria for the decision of which average should be used. Essentially:
However, there are gaps in the above rule imposed by the Ordinance, and in such cases, the average adopted by the calculation will always be the lowest of the two (pro-tax authority).
It is also possible that only one of these two records is displayed in a file. If there are only entries for a particular product that meet the criteria for the composition of record 2120, only it will be displayed. If there are only inflows with the 08 COD_RESP_RET field of the 2130 record set to 2, which do not have the D1_BASNDES and D1_ICMNDES fields, only record 2121 will be displayed.
The Checking Report displays, in the last two columns of the report by transaction, the code indication of the party responsible for the ICMS-ST withholding and whether the ICMS values previously charged per ST are booked, to enable the checking of the averages generated for the records 2120 and 2121.
Check the provisions of SEF Ordinance 378/2018 for more information on the two records.
According to the provisions of SEF Ordinance 378/2018, complementary tax documents should not be presented in records 2113 (outflows) and 2130 (inflows). However, their values should be added to those of the original tax documents presented in these records. It is mandatory, in this case, the presentation of records 2115 and 2133 (respectively outflow and inflow complements), containing the key of the complementary document and the number of the item that had values added to the records 2113 and 2130. The calculation of complementary tax documents and their display in the file are linked to the parameter MV_DRCIREG.
When the ICMS-ST is due at the inflow (anticipation), the taxpayer must collect this tax using a form. In the State of Santa Catarina, the state collection form is the DARE - State Revenue Collection Document, and its number, generated by the Tax Administration System - SAT, must be in field 25 if the collection has been made by it. In this case, field 24 must contain the value '0'.
To complete these fields, you need to follow a few steps:
The total value of ICMS on local operations concerning outflows to other States, determined via DRC-ST, must be included in Record C197of the ICMS/IPI EFD for all interstate departures of goods received with tax substitution where credit was not appropriated at the time of entry. The monthly sum of the values of this adjustment, for each good, must be equal to that resulting from the multiplication of the average unit value of the local ICMS (obtained via DRC-ST) by the quantity of the outflows in interstate operation.
For this purpose, the TIO that appears on the interstate outgoing invoice must have the adjustment code indicated in the DIAT Act No. 36/2019 (SC10000036), with the Reflex configured as below:
After the entry of the interstate outgoing document, a record in Table CDA with a value equal to 0 should be created for that invoice.
The parameter below should also be adjusted, stating, in the second position, the same code SC10000036:
Variable Name | MV_CODRESS |
Type | Character |
Description | Enter the Entry Codes for the amount of the Reimbursement Value and Credit Value |
Default Value | {"","SC10000036"} |
This parameter will indicate, for routine FISA230 that, after the calculation of the reimbursement, it is necessary to adjust the CDA_VALOR field of all the interstate outgoing invoices calculated and that have the adjustment code informed with the value obtained by the calculation:
ICMS Average Unit Value (Record 2110 Field 13 - VL_ICMS_ IND_S_OE) * (Outgoing Document Quantity - Outgoing Document Returned Quantity)
In this section, an example of calculation will be shown considering the fictitious transactions detailed below:
Trans. Type | Qty | Accounting Value | ICMS Basis | ICMS Rate | ICMS Vl. | Base ICMS ST | ICMS ST Rate | ICMS ST Vl. |
Inflow | 10.00 | 10680.00 | 10000.00 | 17.00 | 1700.00 | 14000.00 | 17.00 | 680.00 |
Inflow | 20.00 | 20124.00 | 18000.00 | 12.00 | 2160.00 | 25200.00 | 17.00 | 2124.00 |
Outflow - intended for the final consumer | 5.00 | 6600.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow - intended for company opting for the Simples Nacional | 3.00 | 3765.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow - Interstate | 8.00 | 11800.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow Ret. destined to the final consumer | 2.00 | 2640.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Outflow Ret. intended for companies opting for the Simples Nacional | 2.00 | 2510.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Interstate Outflow Ret. | 2.00 | 2950.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
Tip
According to item II of the caput of Section 25-A:
For the calculation of the refund and the complementation provided for in subsections II and III of the caput of section 25 of this Annex, for each item of goods, the average weighted value shall be used:
a) the basis for calculating the tax substitution for inflows; and
b) the outflows intended for the final consumer.
As per paragraph 1st of Section 25-A:
In the calculation of the weighted average inflow values of the variables related in subsection "a" of paragraphs I and II of the caput of this section, the following shall be observed:
I – All purchases of each item of the goods subject to tax substitution will be included in each reference period, deducted from the returns that occurred, subject to the provisions of paragraph 5 of this section; and
II – The value of the basis for calculating the tax substitution related to the entry for each item of the goods subject to tax substitution, in each reference period, must be the amount corresponding to the application of the effective rate.
Quantity purchased (A): 10.00 – 20.00 = 30.00
ST calculation basis for entries (B): 14000.00 – 25200.00 = 39200.00
According to paragraph 4th of Section 25-A:
The monthly weighted average value for the entry of goods, in the cases provided for in subsection "a" of subsections I and II of the caput of this Section in each calculation period, it will be the result of the division of the sum of the values of the computed inputs of each of the variables indicated in those devices, by the number of entries of each item of merchandise, provided that this quantity is greater than or equal to the sum of the outflows mentioned in the caput subsections of section 25 of this Annex and the existing in stock in the period of calculation, subject to the provisions of paragraph 5 of this article.
Monthly weighted average ST base value for inflows (C = B/A): 1306.67
Quantity Sold (D): 5.00
Total value of outflows (E): 6600.00
Returns or sales cancellations (F): 2.00
Total value of returns (G): 2640.00
Final quantity sold (H = D - F): 3.00
Actual value of outflows (I = E - G): 3960.00
Average weighted value of end consumer outflows (J = H * C): 3.00 * 1306.67 = 3920.01
Effective rate (K) = 17%
According to subsections II and III of the caput of Section 25:
In this example, the actual value of the outflow is higher than the assumed calculation basis. For this reason, this is a case of complementation.
As per paragraph 1st of Section 25-B:
The value of the ICMS to be returned or complemented relative to each item of the goods will be the result of the application of the applicable effective rate on the value of the difference calculated in the form of the caput of this section.
Value to complement (L = (I - J) * K):6.80
According to subsection I of the caput of Section 25-A:
For the calculation of the reimbursement, for each item of goods, the following will be used:
a) in the hypothesis of subsection "a" to "c" of subsection I of the caput of section 25 of this Annex, the weighted average value for the withholding tax and the local tax in relation to the inflow;
b) In the hypothesis of subsection "d" of subsection I of the caput of section 25 of this Annex, the sum of the values calculated on each outflow in accordance with the specific provisions of Chapter VI of Title II of this Annex, deducted from the respective sales cancellations and returns; and
c) for each hypothesis provided for in the subsections of subsection I of the caput of section 25 of this Annex, the sum of the quantities of outflows, minus their cancellations and returns of sale;
Quantity purchased (A): 10.00 – 20.00 = 30.00
Value of the ST related to the inflows (B): 680.00 – 2124.00 = 2804.00
Average weighted ST value relative to inflow (C = B/A): 2804.00 * 30.00 = 93.47
Quantity Sold (D): 8.00
Returns or sales cancellations (E): 2.00
Final quantity sold (F = D - E): 6.00
According to paragraph 2º of Section 25-B:
The value of the ICMS provided for in subsections "a" to "c" of subsection I of the caput of section 25 of this Annex to be paid monthly shall be the result of the multiplication of the value of the withheld tax, obtained in the form of the provisions of subsection "a" of subsection I of the caput of section 25-A of this Annex, by the number of outflows to other Federation Units for each item of goods.
Value of the ICMS to be reimbursed (G = F * C): 560.80
Chapter VI of Title II of ANNEX 3 of RICMS-SC, Section XXI:
Paragraph 5 - The replaced taxpayer who receives goods with withheld tax calculated using the full percentage of the MVA, and promotes its outflow to the taxpayer established in this State framed in the Simples Nacional may, in the form of Section IX of Chapter II of Title II of this Annex, to compensate for the value resulting from the multiplication of the following factors:
I – calculation basis used for calculation of the tax due by substitution, excluding from this the share corresponding to the MVA used for the calculation of the withholding tax;
II – coefficient corresponding to 70% (seventy percent) of the percentage of the original MVA applicable to the operation;
III – coefficient determined by the equation: (1 - ALQ inter)/ (1 - ALQ intra), in which:
a) “ALQ inter” is the coefficient corresponding to the interstate rate applicable to the operation; and
b) “ALQ intra” is the coefficient corresponding to:
1. the internal rate applicable to the replaced operation; or
2. In the event that the replaced operation is contemplated with a reduction in the basis of calculation, to the percentage of the actual tax burden; and
IV – coefficient corresponding to the internal rate levied on the goods.
That is, the amount of reimbursement will be given by: [ST BC - MVA operation] x [70% original MVA] x [(1 - ALQ inter)/ (1 - ALQ intra)] x [Internal Rate]
Adjusted MVA (A): 40%.
ST calculation basis for inflows (B): 25200.00.
Due to the impossibility of obtaining the basis of calculation of the purchase related to each sale, the basis is obtained through the sum of the bases of the last purchases of the product in question until the quantity purchased equals or exceeds the quantity sold.
For this reason, in this example, only the basis corresponding to the last inflow was considered, since 20 units were purchased.
ST calculation basis for inflows excluding the MVA - Subsection I paragraph 5 - (C = B / (1 + A)): 18000.00.
Original MVA (D): 32%.
To obtain the original MVA from the adjusted MVA, the following formula is used, which is actually the MVA calculation formula adjusted with the original isolated MVA:
Therefore, in this example, we have: Original MVA = ((1.4*0.83) / 0.88) - 1 = 0.32 (32%)
Quantity Sold (E): 3.00
Returns or sales cancellations (F): 2.00
Final quantity sold (G = E - F): 1.00
Coefficient corresponding to 70% of the original MVA - subsection II paragraph 5 - (H = D * 0.7): 0.224.
Coefficient determined by the equation: (1 - ALQ inter)/ (1 - ALQ intra) - Subsection III paragraph 5 - (I): 0.88 * 0.83 = 1.06
Coefficient corresponding to the internal rate levying on the goods - subsection IV paragraph 5 - (J) : 17%
Value to reimburse (K = C * H * I * J): 726.57
Notice
The value of 726.57 was calculated considering the basis of calculation (18000.00) and the quantity (20.00) of the purchase, that is, the total. Since only one unit was sold, this value should be sized to the quantity sold. Therefore:
Value to be refunded: ((726.57 / 20 ) * 1) = 36.39.
Total value to be refunded = 560.80 + 36.39 = 597.19
According to paragraph 4th of Section 25-C:
After February 1, 2019, if the taxable person simultaneously determines monthly amounts as compensation and restitution, in accordance with subsection II of the caput of section 25 of this Annex, or of complementation, in accordance with subsection III of the caput of section 25 of this Annex, the values shall be added or offset, as appropriate, in each period of calculation.
In this example, the value to be reimbursed is greater than the value to be supplemented. For this reason, there is compensation, and, therefore, no value exists to be supplemented. There remains a positive balance of 590.39, which can be verified in the calculation results.