This tax levies only on values of rendered services accrued within the year, which exceeded US$ 1000.00. If the provider's annual accrued does not reach the amount, not tax is withheld.
When the figure is reached within the same year, the value withheld is calculated based on the difference that exceeds US$ 1,000.00.
The Relief Certificate provided by the Ministry of Finance exempts or amortizes the tax on the services provided. If the supplier does not have/present the relief certificate, the value withheld on services is 7%. If the supplier has a partial relief certificate, the value withheld is 5%.
These percentages are configured through the parameter MV_SRVPOR, as follows:
MV_SRVPOR = T0P5N7
Where:
T (Total Relief Certificate) => 0%
P (Partial Relief Certificate) => 5%
N (Without Relief Certificate) => 7%
- Fields and routines involved in calculation:
- Tax Register (SFB)
SRV – Tax Code.
- Customer Register (Invoicing)
The field Collect ISS must be filled out with 1 – Yes.
- Supplier Register (Purchase)
The field Collect ISS must be filled out with 1 – Yes.
The field Relief Certificate must indicate if the supplier has a Relief Certificate: 1-Total; 2-Partial; 3-None.
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