01. OVERVIEW
To comply with IN RFB No. 1,500/2014 (possibility of dividing income according to the lease contract), for example, a real estate agency rents a property that belongs to two individuals, each with their percentage of ownership on the property. It is the right of both owners to divide the income from this rent and, consequently, the apportionment of the income tax (provided it is verified in the contract). A new option was created in the supplier register (MATA020), in "Other Actions", the registration for the apportionment of the progressive Income Tax by SSN, since it currently only allows registering 1 SSN (A2_IRPROG = Yes and A2_CPFIRP) for the calculation of the Income Tax of the progressive table, when the supplier is a legal entity and the income tax is withheld for an individual.
This registration of SSNs for the progressive income tax will be used to calculate the Income Tax for each SSN according to the percentage of each one.
In addition, when sending data to DIRF (FINA401), the routine will also check if there is an apportionment of income tax to more than one SSN, sending the income and the tax amount of each one. If there is no apportionment between more than one SSN, sending it to DIRF will consider the SSN registered at the supplier (field A2_CPFIRP) as being the main and only responsible for the income tax withholding.
02. REGISTRATION OF SSNs FOR APPORTIONMENT
1. In Financial (SIGAFIN), access Updates / Registration / Suppliers (MATA020). Register a Legal type supplier (A2_TIPO) with withholding Federal Income Tax (A2_CALCIRF). Enter the field Federal Income Tax Prog = Yes (A2_IRPROG) and enter the main SSN in the field SSN IR Progr (A2_CPFIRP). Once these fields are filled out, the option "SSNs IR Progr." in "Other Actions" will be displayed. Otherwise, the message to fill in these fields will be displayed.
2. On the "SSNs IR Progr" registration screen, the SSN entered on the suppliers screen will already be pre-filled. Enter the apportionment % and name for this SSN and register the other necessary SSNs. Important: the sum of the percentage of all registered SSNs must be 100%.
3. Confirm the "SSNs IR Progr" registration screen. At this time, the FKJ-SSN IR Progressive Registration table has not been saved; it will only be saved with the confirmation of the supplier's registration; the same for deletion. In the event of a change, the information will already be saved when confirming the "SSNs IR Progr" screen, without the need to confirm the supplier registration screen.
Warning
The sharing of tables FKJ and SA2 must be the same, according to the system standard, to ensure data consistency.
03. EXAMPLE OF USE
1. Register the bill payable using the Accounts Payable routine (FINA050), entering a nature and a supplier that calculate income tax on issuance.
2. When entering the bill's value, the amount of income tax will be calculated considering 100% of the value for the supplier. The apportionment of income tax will only occur when completing field "Generate Dirf" = Yes (E2_DIRF) and withholding code (E2_CODRET) belonging to the MV_RETIRRT parameter.
3. When performing the recalculation considering the apportionment between the registered SSNs, the field "Value of Federal Income Tax" (E2_IRRF) will be filled with the sum of the calculated Income Tax values for each SSN. To check the details of the calculation of each SSN, in "Other Actions", access the "Progressive Income Tax Apportionment" option. The screen will be displayed with the base information, rate used, and income tax amount calculated individually.
4. When saving the bill, the generation of income tax bills will be proportional, that is, 1 TX of Income tax will be generated for each SSN previously informed.
1. Register the tax document using the Incoming Document routine (MATA103), entering a nature, a supplier, and a product that calculate income tax on issuance. (Income Tax Withholding)
2. When entering the document's value and the nature, the income tax amount will be calculated considering the apportionment by SSN previously registered with the supplier.
3. Go to the tax tab and select the option "Generate Dirf" = Yes. Then, enter the withholding code belonging to the MV_RETIRRT parameter.
4. In the duplicates tab, the income tax amount will correspond to the sum of the calculated amounts for each SSN.
5. When saving the incoming document, the generation of income tax bills will be proportional, that is, 1 TX of Income tax will be generated for each SSN previously informed.
Important
If a withholding code is entered that does not belong to the MV_RETIRRT parameter, the payable bills will be included without apportionment, that is, 100% of the amount will be withheld for the supplier in question, without taking into account the entries in the FKJ table (REGISTRATION OF SSN PROGRESSIVE INCOME TAX).
1. Register the bill to be paid using the Accounts Payable routine (FINA050), entering a nature and a supplier that calculate income tax on posting. As the calculation of the Progressive Income Tax is being posted, the "Federal Income Tax Value" (E2_IRRF) is zeroed.
Note: Initially, for the Income Tax posting, the apportionment will be calculated for any supplier that has SSNs registered, without the need to inform the data to the DIRF.
2. When posting the bill using the Posts Payable routine (FINA080), the amount of the apportioned income tax between the SSNs will be calculated. To check the calculation details for each SSN, in "Other Actions", access the "Progressive Income Tax Apportionment" option on the posting screen.
3. When saving the bill post, the proportional income tax bills will be generated for each SSN, that is, 1 TX of income tax will be generated for each registered SSN.
Notes
The "Progressive Income Tax Apportionment" option will only be available when calculating the income tax by SSN.
When generating the data for the DIRF (FINA401), this supplier's income tax bills will be sent to table SR4-DIRF Items/Income Report, apportioned according to the percentage registered for each SSN.
04. EXAMPLE OF CALCULATION WITH INCOME TAX APPORTIONMENT
Progressive Table:
| Calculation Base (BRL) | Rate (%) | Installment to deduct from Federal Income Tax (BRL) |
|---|---|---|
| up to 1,903.99 | 0% | 0.00 |
| up to 2,826.65 | 7.5% | 142.80 |
| up to 3,751.05 | 15% | 354.80 |
| up to 4,664.68 | 22.5% | 636.13 |
| up to 999,999.99 | 27.5% | 869.36 |
Given the following supplier:
FOR001 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage of each SSN:
SSN 1: 806.190.677-56 - 60% - Name: José da Silva
SSN 2: 704.371.144-49 - 40% - Name: Maria da Silva
Including a bill payable with withholding code 3208 (Rentals and royalties) for BRL 10,000.00 which will retain income tax.
The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:
1) Withholding code 3208
SSN 1: 806.190.677-56 - Name: Jose da Silva
Income: 60% on BRL 10,000.00 = BRL 6,000.00
Rate: 27.5%
Tax: BRL 6,000.00 * 27,5% - Deductions = BRL 780.64
2) Withholding code 3208
SSN 2: 704.371.144-49 - Name: Maria da Silva
Income: 40% on BRL 10,000.00 = BRL 4,000.00
Rate: 22.5%
Tax: BRL 4,000.00 * 22,5% - Deductions = BRL 263.87
In the example above, a TX for BRL 780.64 would be generated for SSN 1, and another TX for BRL 263.87 for SSN 2, totaling BRL 1,044.51.
When generating data for the DIRF, the income of BRL 6,000.00 and withholding of BRL 780.64 must be sent to SSN 1, and the income of BRL 4,000.00 and withholding of 263.87 must be sent to SSN 2.
IMPORTANT!
If you only have the SSN record at the supplier, it will be considered 100% for the supplier, forwarding the SSN information in the A2_CPFIRP field and the supplier's name (A2_NAME) to the DIRF.
This scenario presents the same real estate agency, but registered twice with different stores. This may occur when the same owner SSN has two rented properties, one that belongs 100% to it, and another one that is shared with a second SSN which, in this case, will be Maria's.
Important
For this scenario to work perfectly, parameter MV_AGLIMPJ must be set to ='3', and the suppliers must have the same EIN root or the same EIN
Given the following supplier:
FOR001 store 01 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage for each SSN:
SSN 1: 806.190.677-56 - 60% - Name: José da Silva
SSN 2: 704.371.144-49 - 40% - Name: Maria da Silva
FOR001 store 00 - Supplier Company
Name: LOCAIMOVEIS LTDA
CGC 01.002.003 / 0001-01
For this supplier, the IR Prog = Yes (A2_IRPROG) and the SSN IR Progr = 80619067756 (A2_CPFIRP) are entered.
In addition to this owner, you have one more owner, so access the "SSNs IR Progr.” record in "Other Actions", stating the percentage for each SSN:
SSN 1: 806.190.677-56 - 100% - Name: Jose da Silva
Added a payable bill with withholding code 3208 (Rentals and royalties) for BRL 10,000.00 that will withhold the Income tax for supplier FOR001 store 01
The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:
1) Withholding code 3208
SSN 1: 806.190.677-56 - Name: Jose da Silva
Income: 60% on BRL 10,000.00 = BRL 6,000.00
Rate: 27.5%
Tax: BRL 6,000.00 * 27,5% - Deductions = R$ 780.64
2) Withholding code 3208
SSN 2: 704.371.144-49 - Name: Maria da Silva
Income: 40% on BRL 10,000.00 = BRL 4,000.00
Rate: 22.5%
Tax: BRL 4,000.00 * 22,5% - Deductions = R$ 263.87
A TX for BRL 780.64 will be generated for SSN 1, and another TX for BRL 263.87 will be generated for SSN 2, totaling BRL 1,044.51.
Added a payable bill with withholding code 3208 (Rentals and royalties) for BRL 5,000.00 that will withhold the Income tax for supplier FOR001 store 00, noticing that this supplier is only bonded to Jose da Silva's SSN.
The calculation of income tax (on both issuance and posting) considering the SSN apportionment will be as follows:
1) Withholding code 3208
SSN 1: 806.190.677-56 - Name: Jose da Silva
Income: 100% on BRL 5,000.00 + BRL 6,000.00 (Revenue from previous bill) = R$ 11,000.00
Rate: 27.5%
Tax: BRL 11,000.00 * 27.5% - Deductions - BRL 780.64 (Tax previously withheld) = R$ 1,375.00
A TX for BRL 1,375.00 will be generated for Jose's SSN
05. TABLES USED
SA2 - SUPPLIER REGISTRATION
FKJ - SSN REGISTRATION PROGRESSIVE INCOME TAX
SE2 - BILLS PAYABLE
06. OTHER INFORMATION
Federal Income Tax - RENT - INCOME DIVISION BETWEEN INDIVIDUAL BENEFICIARY
Federal Income Tax - Rent payment - incidence of interest and fine on Federal Income Tax calculation base
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