Income Tax, PIS, COFINS, and CSLL withholding in public agency accounts payable

01. OVERVIEW

According to the Normative Instruction RFB No. 1,234 from January 11, 2012, the percentage to be applied to the calculation base in a public agency will be equivalent to the sum of the tax rates from the due payments (PIS, COFINS, and CSLL) plus the Income Tax rate, i. e., for the system to perform the withholding, the sum of the rates must be higher than the minimum established by the MV_VLMPUB parameter.

Information

For more information, check the statute published - Calculation Basis for PIS, COFINS, CSLL, and Income Tax Withholdings - Public Agency

02. CONFIGURATION

In the Configurator (SIGACFG), access Environments/Records/Parameters (CFGX017). Configure the following parameters:

MV_ISPPUBL = 1 - Determines if the company using the system is a public agency
MV_VL10925 = 0 - Minimum PCC withholding amount
MV_VLRETIR = 0 - Minimum Income Tax withholding amount
MV_VLMPUB = 10 - Minimum IRRF + PCC withholding amount for a public agency
MV_VENPUB = M - Period to be considered in the PCC + Income Tax accumulation (M = Month, D = Day)*
MV_VCPCCP = 1 - The date to be considered for PCC accumulation on issuance. 1=Issuance, 2=Actual Due Dt., 3=Acct. Dt*

Parameters marked with * refer to the accumulation and can be edited if needed.

Warning

The PCC generator fact (MV_BX10925) for public company can be at the bill payable issuance or at its posting. We highlight that the Income Tax generator fact (A2_CALCIRF) that is defined in the supplier registration must follow the same generator fact for PCC so that the accumulation calculations are done correctly.

03. OPERATIONAL FLOWS

Informações

All flows presented follow the business process established in topic 4 - BPM (Business Process Management)

04. BPM (Business Process Management)

05. ROUTINES USED

Accounts payable - FINA050
Manual posts payable - FINA080
Automatic posts payable - FINA090/FINA091
Inflow document - MATA103

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